United States
Environmental Protection
k Agency
xvEPA
State Incentives for Achieving Clean and Renewable
Energy Development on Contaminated Lands
The development of clean and renewable energy on formerly used land offers many economic and environmental benefits. Combining clean and
renewable energy and contaminated land cleanup incentives can allow investors and communities to create economically viable clean and renewable energy redevelopmei
projects. This document provides information about incentives in your state that can be leveraged for clean and renewable energy and development of contaminated land.
Incentives for Clean and Renewable Energy
Tax Incentives (abatements, deductions, credits, etc.)
Biomass Sales and Use Tax Exemption
www.etax.dor.ga.gov/salestax/TSD_Sales_Tax_Exemptions_Juty_2007.pdf
Provides a 100% sales and use tax exemption for the purchase of organic
biomass materials (excluding fossil fuels) utilized in the production of
energy, electricity, steam, or both electricity and steam produced for resale.
Eligible biomass materials include: agricultural crops, plants, trees, wood,
wood wastes and residues, sawmill waste, sawdust, wood chips, bark
chips, and forest thinning, harvesting, or clearing residues; wood waste
from pallets or other wood demolition debris; peanut shells; pecan shells;
cotton plants; corn stalks; and plant matter, including aquatic plants,
grasses, stalks, vegetation, and residues, including hulls, shells, or
cellulose-containing fibers.
Clean Energy Tax Credit
www.etax.dor.ga.gov/pressrel/ADM_HB_670_Clean_Energy_Property_and
_Wood_Residuals_Tax_Credit_6-30-08.pdff
Provides a tax credit for the construction, purchase, or lease of clean
energy property that is placed into service in Georgia between July 1,2008
and December 31, 2012. The aggregate amount of tax credits allowed for
both the clean energy property tax credit and the wood residuals tax credit
is $2.5 million for calendar years 2008,2009,2010,2011, and 2012. The
taxpayer must request preapproval to claim this credit on Form IT-CEP-AP.
For more information, refer to O.C.G.A. § 48-7-29.14.
Technical Assistance and Other Incentives
Solar Easement
www. dsireusa. org/documents/lncentives/GAO 1R.htm
Allows owners of solar-energy systems to negotiate for assurance of
continued access to sunlight.
Net Metering
www.legis.state.ga.us/legis/2001 _02/sum/sb93.htm
The Georgia Cogeneration and Distributed Generation Act of 2001
provides compensation to customers for any power produced in excess of
on-site needs or for all of the power generated from the system, depending
on the metering arrangement selected. The net metering requirement
applies to solar photovoltaic (PV), fuel cell, and wind systems of up to 10
kW in size for residential applications and up to 100 kW for commercial
applications. Utilities are required to purchase the excess power from an
eligible customer generator until the cumulative renewable energy capacity
reaches 0.2% of the utility's system peak load. Systems can be
interconnected on the customer side of the meter and have a bi-directional
meter to measure flows in each direction. In this scenario, net excess
generation (NEG) is credited to the customer's next bill. Alternatively,
customers may send all power from a system directly to the grid by
connecting ahead of the customer meter and essentially selling all power
(rather than meeting on-site load with part of the energy and then selling
any excess generation). System owners are not required to purchase
additional liability insurance.
Quick Facts
Public Benefit Fund (PBF)
Renewable Portfolio Standard
Net Metering
Interconnection Standards
Yes D No 0
Yes D No 0
Yes 0 No D
Yes 0 No D
Electric Power Industry Generation by
Primary Energy Source (EIA, 2006)
Petroleum-Fired 0.6% Nuclear 23.2%
Natural Gas-Fired 9.4% Hydroelectric 1.9%
Coal-Fired 62.7% Other Renewables 2.5%
Points of Contact
Biomass Sales and Use Tax Exemption
Andrea Shepard, andrea.shepard@dor.ga.gov, (404) 417- 6656
Clean Energy Tax Credit
Pamela Goshay, pamela.goshay@dor.ga.gov, (404) 417-2441
Solar Easement
Energy Contract Manager, Richard Ross, richard@gefa.ga.gov,
(404)584-1031
Education Specialist, Tracy Williams, tracy@gefa.ga.gov, (404) 584-1037
Net Metering
Daniel R. Cearfoss, danc@psc.state.ga.us, (404) 656-0948
Information current as of November 2008; please refer to www.dsireusa.org and the state Web sites
provided, or contact the points of contact identified above for more up to date information.
Georgia Incentives for Clean and Renewable Energy - Page 1
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Incentives for Development of Contaminated Land
Funding (grants, loans, bonds, etc.)
Georgia Underground Storage Tank (GUST) Trust Fund
www.gaepd.org/Documents/lpb.htmMustmp
Reimburses owners or operators up to $1 million (per release) of actual,
reasonable cleanup costs associated with releases from regulated
petroleum underground storage tanks.
Tax Incentives (abatements, credits, deductions, etc.)
Brownfields Tax Incentives
www.gaepd.org/Files_PDF/outreach/BFTax.pdf
Provides preferential assessment of environmentally contaminated
property. The preferential assessment can reduce taxes on the property for
10 years, or until certified assessment and cleanup costs are recouped,
whichever occurs first. To obtain the preferential tax treatment, the
prospective purchaser simply has to produce an approved application for
limitation of liability to its local taxing authority.
Limitations on Liability
Georgia Hazardous Site Reuse and Redevelopment Act
www.georgiaepd.org/Files_PDF/outreach/BFGALeg.pdf
Provides liability relief for prospective purchasers of contaminated property
who voluntarily agree to remediate soil and source material to meet risk
reduction standards. The Act protects qualified prospective purchasers
from legal action, upon approval of the prospective purchaser corrective
action plan or concurrence with the certification of compliance. The
limitation of liability typically takes effect upon the approval of the work plan
for the site or upon concurrence by the state that no further cleanup is
required. Under the Act, the limitation of liability is fully transferable to
subsequent purchasers, unless a purchaser is otherwise liable for the
contamination because of some prior interaction with the property.
Quick Facts
Limitation of Liability Yes 0 No D
Number of State-Tracked Contaminated Properties: 143
Includes properties that have cleanup actions planned, in progress or completed
under Georgia's Brownfields bw, the Hazardous Site Reuse and Redevelopment Act
Number of EPA CERCLIS Sites: 508
Sites identified for potential investigation under the federal Superfund Program
Number of EPA Brownfields Properties: 571
Properties being funded or addressed under the EPA Brownfields Program
There may be some overlap among the categories listed and sites listed may
not represent all potentially contaminated sites in Georgia.
Points of Contact
Information current as of November 2008; please refer to
www.epa.gov/brownfields/pubs/st_res_prog_report.htm and the state Web sites provided,
or contact the points of contact identified above for more up to date information.
GUST Trust Fund
www.gaepd.org/Documents/lpb.html
Darnell Manning, 404-362-4526
Corrective Action Unit I - Project Management (GUST Fund
Reimbursement Cleanups)
Brownfields Tax Incentivs, Georgia Hazardous Site Reuse and
Redevelopment Act
www.georgiaepd.org/Documents/brownfields.html
Madeleine Kellam, madeleine_kellam@dnr.state.ga.us, (404) 656-2833
Georgia Incentives for Development of Contaminated Land - Page 2
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