2017 ORS 469B.403¹
Biomass
  • eligibility for tax credits
  • rates

To be eligible for the tax credit under ORS 315.141 (Biomass production or collection), the biomass must be produced or collected in Oregon as a feedstock for bioenergy or biofuel production in Oregon. The credit rates for biomass are:

(1) For oilseed crops, $0.05 per pound.

(2) For grain crops, including but not limited to wheat, barley and triticale, $0.90 per bushel.

(3) For virgin oil or alcohol delivered for production in Oregon from Oregon-based feedstock, $0.10 per gallon.

(4) For used cooking oil or waste grease, $0.10 per gallon.

(5) For wastewater biosolids, $10.00 per wet ton.

(6) For woody biomass collected from nursery, orchard, agricultural, forest or rangeland property in Oregon, including but not limited to prunings, thinning, plantation rotations, log landing or slash resulting from harvest or forest health stewardship, $10.00 per bone dry ton.

(7) For grass, wheat, straw or other vegetative biomass from agricultural crops, $10.00 per bone dry ton.

(8) For animal manure or rendering offal, $3.50 per wet ton. [Formerly 469.790; 2016 c.29 §12]

Note: Section 6, chapter 739, Oregon Laws 2007, provides:

Sec. 6. (1) ORS 315.141 (Biomass production or collection), 315.144 (Transfer of biomass credit) and 469B.403 (Biomass) apply to tax credits for tax years beginning on or after January 1, 2007, and before January 1, 2018.

(2) Notwithstanding subsection (1) of this section, a tax credit is not allowed for wheat grain (other than nongrain wheat material) for tax years beginning before January 1, 2009, or on or after January 1, 2018. [2007 c.739 §6; 2007 c.590 §5; 2009 c.913 §18; 2011 c.730 §2; 2016 c.29 §11; 2017 c.610 §12]

(formerly 469.190 to 469.225)

Law Review Cita­tions

16 WLR 392 (1979)

(formerly 469.160 to 469.180)

Atty. Gen. Opinions

Installa­tion date of alternative energy devices, Depart­ment of Energy rule pro­vi­sions and tax credit limita­tions, (1977) Vol 38, p 1198; credit from utility to customer feeding excess electrical power from residential alternative energy device back into utility’s distribu­tion system, (1977) Vol 38, p 1475

1 Legislative Counsel Committee, CHAPTER 469B—Energy Tax Credits; Grants, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors469B.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 469B, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano469B.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.