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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Incentives/Policies for Renewables & Efficiency

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Biomass Producer or Collector Tax Credit   

Last DSIRE Review: 10/17/2014
Program Overview:
State: Oregon
Incentive Type: Corporate Tax Credit
Eligible Renewable/Other Technologies: Biomass, Anaerobic Digestion, Biodiesel
Applicable Sectors: Industrial, Agricultural, Biomass Collector
Amount:Varies by biomass type, see below for more detail
Expiration Date:1/1/2018
Web Site:
Authority 1:
Date Effective:
Expiration Date:
OAR 330-170-0010 to 330-170-0070
Authority 2:
Date Enacted:
ORS ยง 469B.403 et seq.
2007, subsequently amended
Authority 3:
Date Enacted:
Date Effective:
ORS 315.141

The Oregon Department of Energy provides a tax credit for agricultural producers or collectors of biomass.  The credit can be used for eligible biomass used to produce biofuel; biomass used in facilities such as those producing electricity from anaerobic digestion, pellets, or torrefaction also qualifies.  Biomass used as biofuel or used to produce biofuel - in a solid, liquid or gaseous state - qualifies for this tax credit.  The production or collection of biomass must take place in Oregon and must also be used in Oregon.  Certain types of biomass are ineligible for this credit, including biomass to be used for firewood or charcoal, construction and demolition debris, urban wood waste, yard debris, residual wood waste generated at a mill (such as sawdust or bark), algae, and material from pre-construction or construction activities and golf courses. The tax credit rates are multiplied by the amount of biomass produced or collected and vary by biomass type, as follows:

  • Oil seed crops: $0.05/pound
  • Grain crops: $0.90/bushel
  • Virgin oil or alcohol: $0.10/gallon
  • Used cooking oil or waste grease: $0.10/gallon
  • Wastewater biosolids: $10/wet ton
  • Woody biomass: $10/dry ton
  • Vegetative biomass from agricultural crops: $10/dry ton
  • Animal manure or rendering offal: $5/wet ton

The credit can be transferred to another taxpayer, though the minimum discount value for the transfer of the credit is 90% of the value of the tax credit.  This tax credit is available for tax years beginning before January 1, 2018.

  Matt Krumenauer
Oregon Department of Energy
625 Marion Street, N.E.
Salem, OR 97301-3737
Phone: (503) 383-8694
Web Site:
NCSU - home
Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2014 - 2015 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.