United States
                 Environmental Protection
                 Agency
vvEPA
State  Incentives for Achieving Clean  and Renewable
Energy Development on Contaminated  Lands
                                                                                                 South Dakota
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
Tax Incentives (abatements, deductions, credits, etc.)
Renewable Energy Systems Exemption
http://puc.sd.gov/energyefficiency/default.aspx
Provides local property tax exemption for renewable energy systems on
residential and commercial property. Exemption applies to 50% of the
installed cost of the commercial system and cannot be transferred when
property is sold. Exemption may be claimed for three years after
installation.

Small Power Production Facilities
Business Tax Refund Program
www.state.sd.us/drr2/businesstax/bustax.htm
Provides a tax refund or credit from South Dakota Contractors' Excise
Taxes to power production facilities, including wind power
facilities, producing 10 MW or less of electricity.  The refund is allowed for
the contractors' excise taxes paid on new construction or expansion
construction of a commercial power production facility.

Large Wind Farms
www.state.sd.us/drr2/businesstax/bustax.htm
Provides a reduction in the South Dakota Contractors' Excise Tax from 2%
to 1 %to certain power production facilities, including wind power facilities
producing greater than 10 MW of electricity. The owner will be permitted to
pay the tax in four equal payments with each payment due no later than
December 31 of the year after the tax return is filed.

New and Expanded Business and Power Generation Facilities
Business Tax Refund Program
www.state.sd.us/drr2/businesstax/bustax.htm
Provides a refund or credit of South Dakota Contractors' Excise Taxes and
South Dakota State Sales and Use Taxes paid on the construction project
to new and expanded businesses and/or power  generation facilities, except
for retail, lodging, health care, or facilities exempt from property tax.
Refund amounts are set up on a stair-step scale providing for various
percentages of refund based on  the costs of the project.
                                                                                      Quick Facts
                                                               Public Benefit Fund (PBF)
                                                               Renewable Portfolio Objective
                                                                    10% by 2015 (voluntary)
                                                               Net Metering
                                                               Interconnection Standards
Yes D No 0
Yes 0 No D

YesD No0
YesD No0
                                                                           Electric Power Industry Generation by
                                                                            Primary Energy Source (EIA, 2006)
                                                                   Petroleum-Fired      0.1%   Nuclear
                                                                   Natural Gas-Fired    3.7%   Hydroelectric      47.6%
                                                                   Coal-Fired          46.5%   Other Renewables   2.1%
                                                                                    Points of Contact
                                                               All South Dakota Energy Incentives and Programs
                                                               Department of Revenue and Regulation
                                                               www.state.sd.us/drr2/revenue.html
                                                               Alison.Jares@state.sd.us, (605) 773-3311
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.
                                                                         South Dakota Incentives for Clean and Renewable Energy - Page '

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Incentives for Development of Contaminated  Land
  Technical Assistance and Other Incentives	
  Abandoned Tank Removal Program
  www.state.sd.us/denr/DES/Ground/TankYank/TankRemovalProcess.htm
  Authorizes the state's Department of Environment and Natural Resources
  (DENR) to remove tanks that qualify and the Petroleum Release
  Compensation Fund to pay for the removal and any necessary
  environmental cleanup. Provides technical support to property owners for
  removal of an abandoned tank. Written requests are accepted through the
  Web site listed.

  Site Specific Assessments
  www.state.sd.us/denr/DES/Ground/Brownfields/Targeted_Brownfields_
  Assessment.htm
  Provides brownfields assessment funds to be used by the DENR to
  conduct site characterization and assessment activities on eligible
  properties. Property owners may submit applications for consideration.

  Limitations on Liability	
  www.state.sd.us/denr/DES/Ground/Brownfields/
  BROWNFIELDSREVITALIZATION.pdf
  Provides lenders with some liability protections on a case-by-case basis
  with approval from South Dakota program officers. Offers Covenants Not to
  Sue to property owners once cleanup actions are completed as requested.
                                                                                              Quick Facts
                                                                     Limitations on Liability                           Yes 0 No D

                                                                     Number of State-Tracked Contaminated Properties:         598
                                                                     Includes specific reported spills or incidents at tracked sites within the following
                                                                     programs: Ground Water Quality Program, LUST Trust, Brownfields, and
                                                                     Superfund

                                                                     Number of EPA CERCLIS Sites:                           38
                                                                     Sites identified for potential investigation under the federal Superfund Program

                                                                     Number of EPA Brownfields Properties:                      9
                                                                     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 South Dakota.
                                                                                            Points of Contact
                                                                      All South Dakota Cleanup Incentives and Programs
                                                                      South Dakota Department of Environment and Natural Resources
                                                                      Brownfields Program
                                                                      www.state.sd.us/denr/DES/Ground/Brownfields/Brownfields.htm
                                                                      Kim Mclntosh, Kim.Mcintosh@state.sd.us, (605) 773-3296
  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.
                                                     South Dakota Incentives for Development of Contaminated Land - Page 2

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