Ethanol Production Tax Credit (Indiana)

From Open Energy Information


Last modified on May 23, 2011.

Financial Incentive Program

Place Indiana

Name Ethanol Production Tax Credit
Incentive Type Corporate Tax Credit
Applicable Sector Industrial
Eligible Technologies Ethanol
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 0.125/gallon

Maximum Incentive 5,000,000

Program Administrator Indiana Department of Commerce

References DSIRE[1]


Indiana offers a production tax credit of $0.125 (12.5 cents) per gallon for each gallon of pure ethanol produced beginning January 1, 2004. This credit is available to facilities that begin operation January 1, 2004, or later, with a capacity to produce at least 40 million gallons per year, and existing facilities that increase capacity by at least 40 million gallons per year beginning January 1, 2004, or later.

If the amount of the credit exceeds a producer's state tax liability for that taxable year, the producer may carry over the excess to the following taxable years. Producers are limited to $5,000,000 in total credits for all taxable years, and the program itself is limited to $10,000,000 in total funding. This credit expires when all funding is exhausted.

Incentive Contact

Contact Name Philip Powlick
Department Indiana Department of Commerce
Division Energy Policy Division
Address One North Capitol, #700
Place Indianapolis, Indiana
Zip/Postal Code 46204-2248
Phone (317) 232-8970

Contact Name Department of Revenue

Address 100 N Senate Ave
Place Indianapolis, Indiana
Zip/Postal Code 46204
Phone (317) 232-2240


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


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"