United States
Environmental Protection
Agency
Mississippi
vvEPA
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 Power Switch Generation Partners Program
www.tva.com/greenpowerswitch/partners/
Offers purchase of solar photovoltaic (PV) generated electricity from
commercial energy producers, at a rate of $0.20 per kWh, for a duration of
10 years. Although the maximum output for commercial generation
systems remains at 50 kW, larger systems may be permitted with mutual
agreement of the purchaser, Tennessee Valley Authority (TVA), on a case-
by-case basis. A list of participating Mississippi power distributors can be
found at: www.tva.com/greenpowerswitch/partners/distributors.htm.
Research and Development and Technology-Based
Business and Industry Loan Program
H/H/H/.mc/astete.ms. us/content. aspx?url=/page/3349&
Offers a maximum loan amount of $750,000. This is new program and
specific criteria has not yet been established by the Mississippi Development
Authority (MDA). The payback rate will be the rate on the most recent issue
of 20-year state general obligation bonds occurring prior to the date the loan
is made. The recipient company must employ at least 10 persons in full-time
positions, and is subject to a financial analysis by MDA.
Technical Assistance and Other Incentives
Technical Assistance Through the MDA Energy Division
H/H/H/.mcte.stete.ms. us/content. aspx?url=/page/3995&
Offers free engineering technical services to the business and industry
communities; competes for federal funding to assist clients and
communities with innovative energy projects; and supports the research
and development of alternative energy sources (e.g., solar, wind, biofuels,
biomass, distributive generation/cogeneration, and geothermal).
Tax Incentives (abatements, deductions, credits, etc.)
Reduced Sales Tax Rate for Technology Intensive Enterprises
H/H/H/.mcte.stete.ms. us/content. aspx?url=/page/3350&
Offers a reduced sales tax rate of 1.5% on electricity, current, power,
steam, coal, natural gas, liquefied petroleum gas, or other fuel sold to or
used by a technology intensive enterprise. Also, offers a reduced rate of
1.5% for sales of machinery and parts for plant use only when the
machinery and machine parts will be used exclusively and directly within
the state for industrial purposes, including, but not limited to, manufacturing
or research and development activities.
Alternative Energy Project
H/H/H/.mc/astete.ms. us/content. aspx?url=/page/3350&
Provides a new income tax credit equal to $1,000 annually for each new
full-time job for a period of 20 years from the date the credit begins. The
credit shall begin on the date selected by the producer; however, the
beginning date shall not be more than five years from the date the
producer begins manufacturing or producing alternative energy. Once a
producer creates and maintains 25 new full-time jobs, the producer shall be
eligible for the credit.
Quick Facts
Public Benefit Fund (PBF)
Renewable Portfolio Standard
Net Metering
Interconnection Standards
Yes D No 0
Yes D No 0
Yes D No 0
Yes D No 0
Electric Power Industry Generation by
Primary Energy Source (EIA, 2006)
Petroleum-Fired 0.9% Nuclear 22.5%
Natural Gas-Fired 34.0% Hydroelectric
Coal-Fired 39.2% Other Renewables 3.3%
Points of Contact
Green Power Switch Generation Partners Program
www.tva.com/greenpowerswitch/partners/
Refer to www.tva.com/greenpowerswitch/partners/distributors.htm for a
list of participating power distributors in AL. Once a distributor has been
identified, call the TVA at (865) 632-2101 to be connected to the
appropriate facility, or email tvainfo@tva.com.
Mississippi Development Authority, www.mda.state.ms.us/
Research and Development and Technology-Based Business and
Industry Loan Program, Technical Assistance Through the MDA
Energy Division, Reduced Sales Tax Rate for Technology Intensive
Enterprises, Alternative Energy Project
Motice Bruce, mbruce@mississippi.org, (601) 359-6600
Information current as of November 2008; please refer to www.dsireusa.org and the state Web sites
provided, or contact the points of contact identified above for more up to date information.
Mississippi Incentives for Clean and Renewable Energy - Page 1
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Incentives for Development of Contaminated Land
Funding (grants, loans, bonds, etc.)
Mississippi Department of Environmental Quality (MDEQ)
Targeted Brownfields Assessments
www.deq.state.ms.usMDEQ.nsffpdf/GARD_TBA/$Filefl~BA.doc?OpenElement
Provides funding on an amount-requested basis to minimize the
uncertainties of contamination often associated with brownfields. MDEQ
generally will not fund TBAs at properties where the owner is responsible
for the contamination. Further, the TBA program does not provide
resources to conduct cleanup or building demolition activities.
Uncontrolled Sites Voluntary Evaluation Program
www.deq.state.ms.us/MDEQ.nsf/pdf/GARD_ussvep/$File/Ussvep.pdf?
OpenElement
Provides funding, through the state's Uncontrolled Site Evaluation Trust
Fund, to review and characterize sites with contamination issues. Sites
being considered for economic development are among those preferred for
this funding. Decisions are ultimately made by MDEQ staff. Funding is
awarded on a competitive basis.
Development Infrastructure Program (DIP)
www.mda.state.ms.us/content.aspx?url=/page/DIP&
Provides grants or loans ($150,000 maximum) to counties or municipalities
to finance small infrastructure projects that promote economic growth,
including energy facilities for power generation and distribution. Recipients
are encouraged to use these funds in conjunction with other state and
federal programs.
Local Industrial Revenue Bonds
www.mississippi.org/index.php?id=496&zoom_highlightlocal+industrial+re
venue+bonds
Offers industrial development revenue bonds that can finance up to 100%
of total project costs, including land, buildings, fixtures, new equipment,
new machinery, and professional fees. Facilities financed by such bonds
are allowed up to a 10-year property tax exemption and are exempt from
most sales and use taxes on project related purchases during construction.
Tax Incentives (abatements, credits, etc.)
Brownfields Tax Credit
www.deq.state.ms.us/MDEQ.nsf/pdf/GARD_taxcredit/$File/taxcredit.doc?
OpenElement
Offers a 25% tax credit, in the tax year in which the costs were incurred, for
expenses related to the assessment, investigation, remediation,
monitoring, and related activities at a site with a "Brownfields Agreement"
between the site owner and the Mississippi DEQ. Maximum allowable tax
credit per year is $40,000; total amount of credit allowable over the life of
the brownfield project is $150,000.
Mississippi Economic Redevelopment Act
www.mda.state.ms.us/content.aspx?url=/page/brownfields&
Provides for the sales, income, and franchise taxes paid by business
entities operating in the same county or municipality as the redeveloped
property to be distributed to the site's redeveloper, to defray remediation
costs. Reimbursement payments are made semi-annually.
10-Year Property Tax Exemption
www.mississippi. org/index.php ?id= 496
Provides an exemption from property taxes on land, building, equipment,
and certain inventory for up to 10 years. The related municipal authorities
and/or the local board of supervisors must approve this incentive.
Advantage Jobs Incentive Program
www.mda.state.ms.us/content.aspx?url=/page/3138&
Provides for a rebate of a percentage of Mississippi payroll to qualified
employers for a period of up to 10 years. The amount of the rebate is the
lesser of: the qualified Mississippi personal income tax withheld; a
cost/benefit analysis prepared by Mississippi Development Authority (the
net benefit rate and the cumulative estimated net direct state benefit); or
a legal maximum of 4% of applicable wages.
Limitations on Liability
Mississippi Voluntary Evaluation Program
www.deq.state.ms.us/MDEQ.nsf/pdf/GARD_brownfieldregs/$File/Regs.pdf?
OpenElement
Provides liability protection in the form of No Further Action letters to
participants in the Voluntary Evaluation Program. Participants must
demonstrate, to the MDEQ's satisfaction, that sites have been remediated
in accordance with the Brownfields Agreement.
Quick Facts
Limitations on Liability Yes 0 No D
Number of State-Tracked Contaminated Properties: 1,490
As reflected in a public record of Brownfields, CERCLIS, and Voluntary
Evaluation Program (VEP) sites maintained by the MS DEQ
Number of EPA CERCLIS Sites: 110
Sites identified for potential investigation under the federal Superfund Program
Number of EPA Brownfields Properties: 4
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 Mississippi.
Points of Contact
MDEQ Brownfields Program
MDEQ Targeted Brownfields Assessments, Brownfields Tax Credit,
Mississippi Voluntary Evaluation Program Limitations on Liability
Chris Hawkins, Chris_Hawkins@deq.state.ms.us, (601) 961-5775
Uncontrolled Sites Voluntary Evaluation Program
Tony Russell, Tony_Russell@deq.state.ms.us, (601) 961-5318
Mississippi Development Authority
DIP, Local Industrial Revenue Bonds, Mississippi Economic
Redevelopment Act, 10-Year Property Tax Exemption, Advantage
Jobs Incentive Program
Kathy Gelston, kgelston@mississippi.org, (601) 359-2150
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.
Mississippi Incentives for Development of Contaminated Land - Page 2
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