United States
Environmental Protection
Agency
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 redevelopment 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
Funding (grants, loans, bonds, etc.)
Green Tag Purchasing - Production Incentive
www.cascadesolar.com/greentags.htm
Provides for the purchase of environmental attributes or "Green Tags"
derived from grid-connected PV or wind energy at a rate of $0.02 per
kWh through December 31,2009. Systems of more than 50 kW will be
approved on a case-by-case basis. This program is administered by the
Northwest Solar Cooperative.
Tax Incentives (abatements, deductions, credits, etc.)
Alternative Energy Investment Tax Credit
www.deq.state.mt.us/energy/Renewablen~axlncentRenew.asptt15-32-401
Provides commercial and net metering alternative energy investments
of $5,000 or more up to 35% tax credit against individual or corporate
tax on income generated by the investment. The credit may only be
taken against net income produced by the eligible equipment or by
certain associated business activities. This credit is available to
taxpayers purchasing an existing facility as well as those building a new
facility.
Property Tax Abatement for Production and
Manufacturing Facilities
www.state.mt. us/revenue
Allows a 50% property tax abatement for new renewable energy
production facilities, new renewable energy manufacturing facilities,
and renewable energy research and development equipment.
Qualifying renewable energy manufacturing facilities are assessed at
50% of their taxable value for the construction period and the first 15
years after the facility commences operation, not to exceed 19 years.
Corporate Property Tax Reduction for New/Expanded
Generating Facilities
www.deq.state.mt.us/energy/Renewable/TaxlncentRenew.asptt15-24-1401
Provides generating plants producing 1 MW or more of a renewable
energy source a 50% property tax reduction during the first five years
after the construction permit is issued. Each year thereafter, the
percentage is increased by equal percentages until the full taxable
value is attained in the tenth year. The tax is levied on the local mill
levy, subject to approval by the local government.
New/Expanded Industry Tax Credit
www.deq.state.mt.us/energy/Renewable/TaxlncentRenew.asptt15-31-124
Provides a corporate income tax credit to businesses engaged in the
production of energy by means of an alternative renewable energy
source, equal to 1 %of new wages paid in state during the first three
years of operation. To be considered an expanding industry, total full-
time jobs must increase by 30%or more.
Net Metering
www.deq.state.mt.us/Energy/Renewable/NetMeterRenew.asp
Offers renewable installations of less than 50 kW capacity for net
metering on Northwestern Energy's system.
Quick Facts
Public Benefit Fund (PBF) Yes 0 No D
Renewable Portfolio Standard Yes 0 No D
5% in 2008; 10% in 2010; 15% in 2015
Net Metering Yes 0 No D
Interconnection Standards Yes 0 No D
Electric Power Industry Generation by
Primary Energy Source (EIA, 2006)
Petroleum-Fired 1.5% Nuclear
Natural Gas-Fired 0.3% Hydroelectric 35.9%
Coal-Fired 60.5% Other Renewables 1.9%
Points of Contact
Green Tag Purchasing - Production Incentive
Doug Boleyn, doug@cascadesolar.com, (503) 655-1617
Montana Department of Revenue, www.state.mt.us/revenue
Alternative Energy Investment Tax Credit, Property Tax Abatement
for Production and Manufacturing Facilities, Corporate Property Tax
Reduction for New/Expanded Generating Facilities, New/Expanded
Industry Tax Credit
Kory Hofland, (406) 444-2569
Net Metering
John Campbell, john.campbell@northwestern.com, (406) 497-3364
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.
Montana Incentives for Clean and Renewable Energy - Page '
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Incentives for Development of Contaminated Land
Funding (grants, loans, bonds, etc.)
Targeted Brownfields Assessment Funding
www.deq.state.mt.us/Brownfields/TargetedBA.asp
Provides assistance funding to communities and municipalities for
Phase I and II site assessment, and/or the development of cleanup
plans, including cost estimates at brownfield properties.
In-State Loan Program (Board of Investments)
www.investmentmt. com/Programs/instate/default. asp
Offers an In-State Loan Program to diversify, strengthen, and stabilize
the Montana economy. Specifically, Montana law states that "the Board
shall endeavor to invest 25% of the state's Coal Tax Trust Fund in the
Montana economy, with special emphasis on investments in new or
expanding locally owned enterprises." Brownfield properties are eligible
for the In-State Loan Program.
Corrective Action Claims for Reimbursement
www.deq.mt.gov/pet/claims.asp
Offers reimbursement claims under the Petroleum Tank Release
Compensation Board. Upon completion of any portion of an approved
corrective action plan, the owner/operator or remediation contractor
acting on behalf of an owner or operator may submit a claim for
corrective action costs.
Orphan Share Fund
www.deq.mt.gov/StateSuperfund/cala.asp
Offers financial assistance for site cleanup costs under the Controlled
Allocation of Liability Act and the Orphan Share Fund. Provides
reimbursement for expenditures beyond the applicant's responsibility.
Limitations on Liability
Voluntary Cleanup and Redevelopment Program
www.deq.state.mt.us/StateSuperfund/vcra.asp
Offers No Further Action closure letters. The Voluntary Cleanup and
Redevelopment Program can be used by any interested person with the
property owner's permission to address all or a portion of a property.
Quick Facts
Limitations on Liability
Yes 0 No D
Number of State-Tracked Contaminated Properties: 356
Includes Abandoned Mine Acts Program, Brownfields Program, Underground
Storage Tanks (UST) Program, Leaking LIST Program, Comprehensive
Environmental Cleanup Responsibility Act, and Voluntary Cleanup and
Redevelopment Program sites
Number of EPA CERCLIS Sites: 73
Sites identified for potential investigation under the federal Superfund Program
Number of EPA Brownfields Properties: 231
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 Montana.
Points of Contact
Targeted Brownfields Assessment Funding, Voluntary Cleanup and
Redevelopment Program Limitations on Liability
Michael Trombetta, mtrombetta@mt.gov, (406) 841-5045
Aimee Reynolds, areynolds@mt.gov, (406) 841-5065
In-State Loan Program (Board of Investments)
Herb Kulow, Hkulow@mt.gov, (406) 444-1218
Corrective Action Claims for Reimbursement
Petroleum Tank Release Compensation Board, (406) 841-5090
Orphan Share Fund
Aimee Reynolds, areynolds@mt.gov, (406) 841-5065
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.
Montana Incentives for Development of Contaminated Land - Page 2
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