Bio-Heating Oil Tax Credit (Personal) (Maryland)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Bio-Heating Oil Tax Credit (Personal)
Incentive Type Personal Tax Credit
Applicable Sector Commercial, Residential
Eligible Technologies Biodiesel
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 0.03/gallon of biodiesel
Carryover Provisions Credit cannot be carried over

Start Date 2008-01-01
Expiration Date 2018-06-30

Maximum Incentive 500 per year

Program Administrator Maryland Energy Administration

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Maryland allows individuals and corporations to take an income tax credit of $0.03/gallon for purchases of biodiesel used for space heating or water heating. The maximum credit is $500 per year. It may not be refunded or carried over to subsequent years. In order to qualify for the tax credit, the heating oil must be at least 5% biodiesel sourced from U.S. Environmental Protection Agency (EPA) approved feedstocks or be accepted under the U.S. Renewable Fuel Standard. As originally enacted, the credit was only available for purchases made during the 2008 - 2012 tax years, but this was extended by 5 years through June 2018 by S.B. 959 in May 2011. This legislation also modified the definition of qualifying heating oil to insert the language described above pertaining to approved feedstocks and the U.S. Renewable Fuel Standard.

Please see the program web site for an application and instructions on claiming this tax credit.

Incentive Contact

Contact Name Information Specialist - Comptroller of Maryland
Department Revenue Administration Division

Place Annapolis, Maryland
Zip/Postal Code 21411-0001
Phone (410) 260-7980
Phone 2 (800) 638-2937

Authorities (Please contact the if there are any file problems.)

Authority 1: Md. TAX-GENERAL Code Ann. § 10-727
Date Effective 2008-01-01
Date Enacted 04/24/2008 (subsequently amended)
Expiration Date 2018-06-30

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


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