Ethanol Production Tax Credit (Kentucky)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Kentucky

Applies to States or Provinces Kentucky
Name Ethanol Production Tax Credit (Kentucky)
Policy Category Financial Incentive
Policy Type Corporate Tax Incentive
Affected Technologies Biomass/Biogas
Active Policy Yes
Implementing Sector State/Province

Program Administrator Kentucky Energy and Environment Cabinet
Primary Website

Last Review 2014-09-15


Qualified ethanol producers are eligible for an income tax credit of $1 per gallon of corn- or cellulosic-based ethanol that meets ASTM standard D4806. The total credit amount available for all corn and cellulosic ethanol producers is $5 million for each taxable year. Unused ethanol credits from one ethanol-based cap, such as corn, may be applied to another ethanol-based cap, such as cellulosic, in the same taxable year. Unused credits may not be carried forward. Kentucky statute information regarding alternative fuel producer tax credits can be found within KRS Chapters 141.422-141.430.

Policy Contact

Department Kentucky Energy and Environment Cabinet
Division Department for Energy Development and Independence - Division of Biofuels
Address 500 Mero Street, 12th Floor
Place Frankfort, KY
Zip/Postal Code 40601
Phone 502-564-7192