Wood Energy Production Credit (Missouri)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Missouri

Name Wood Energy Production Credit
Incentive Type Corporate Tax Credit
Applicable Sector Commercial, Industrial
Eligible Technologies Biomass
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount $5 per ton of processed materials
Carryover Provisions Excess credit may be carried over for four years

Eligible System Size Not specified

Start Date 12/30/1998 (most recent revision)

Maximum Incentive Credit may be claimed for a period of five years

Program Administrator Division of Energy
Website http://www.dnr.mo.gov/energy/deprograms.htm

References DSIRE[1]


Note: No new credits are being issued, effective July 1, 2013. This entry is for informational purposes only.

The Wood Energy Tax Credit, as effective January 1, 1997, allows individuals or businesses processing Missouri forestry industry residues into fuels an income tax credit of $5.00 per ton of processed material (e.g., wood pellets). A multiplier of 4 applies to charcoal, based on the amount of Missouri forest industry residue required to produce one ton of charcoal. Any amount of credit exceeding the tax due by a company in the year of production may be carried over to a subsequent taxable year, not to exceed four years. A credit earned under this program may also be transferred to third parties for use within this five-year period. To be considered an eligible fuel, forestry industry residues must have undergone some thermal, chemical or mechanical process(es) sufficient to alter the residues into a fuel product. As a result of H.B. 2058 enacted in June 2008, no new credits will be issued after June 30, 2013.

Click here to access Missouri's Wood Energy Tax Credit Application Form.

Incentive Contact

Contact Name Program Information
Department Missouri Department of Natural Resources
Division Division of Energy
Address 1101 Riverside Drive
Address 2 P.O. Box 176
Place Jefferson City, Missouri
Zip/Postal Code 65102-0176
Phone (800) 361-4827
Phone 2 (573) 751-3443
Email energy@dnr.mo.gov
Website http://www.dnr.mo.gov/energy/index.html
Contact Name Public Information
Division Taxation Division
Address Harry S Truman State Office Building
Address 2 301 West High St., Rm 330
Place Jefferson City, Missouri
Zip/Postal Code 65101
Phone (573) 751-4541
Phone 2 (800) 877-6881

Website http://dor.mo.gov/

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

Authority 1: R.S. Mo. § 135.3 et seq.
Date Effective 1997-01-01
Expiration Date 2013-06-30
Authority 2: 10 CSR 140-4.010
Date Effective 12/30/1998 (most recent revision)

  • 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)"