Biodiesel Production Equipment Tax Credits

June 08, 2004


North Dakota offers a 10% tax credit for biodiesel production/blending equipment costs. Biodiesel is defined by ASTM specifications and blended biodiesel must contain at least 2% biodiesel. Each taxpayer may receive up to $250,000 in credits for all taxable years. The credit under this program may not exceed the taxpayer's liability for the taxable year and each year's creidt amount may be carried forward for up to five taxable years.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: North Dakota
Incentive Type: Corporate Tax Credit
Web Site:
Start Date: 12/31/03
Eligible Renewable/Other Technologies:
Incentive Amount: 10% of equipment costs
Maximum Incentive: $250,000 in cumulative credit for all taxable years
Carryover Provisions: Biodiesel blends must be at least B2; may carry credit forward for up to 5 years


Name: HB 1309
Date Enacted: 4/21/03
Effective Date: 12/31/03

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.