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Minnesota also issues a payment of 1.0¢ to 1.5¢/kWh for electricity generated by new wind-energy projects less than two megawatts (MW) in capacity. As of May 2006, 211 MW were operating and receiving incentive payments. An additional 13 MW are eligible to receive payments when operational. The program was closed to new applicants on January 1, 2005. Wind and Solar-Electric (PV) Systems Property Tax Exemption – Bundestaat: Minnesota Minnesota excludes the value added by solar-electric (PV) systems from real property taxation, and all real and personal property of wind-energy systems is exempt from the state's property tax. However, the land on which a PV or wind system is located remains taxable. In lieu of a property tax on large wind-energy systems, a production tax was implemented in 2002. Wind systems greater than 12 MW are taxed at a rate of 0.12 cents/kWh; systems between 2 MW and 12 MW are taxed at a rate of 0.036 cents/kWh; and systems between 250 kW and 2 MW are taxed at a rate of 0.012 cents/kWh. Wind systems under 250 kW are exempt from the production tax, as are systems with a capacity of 2 MW or less that are owned by political subdivisions. However, a provision in a separate statute (Minn. Stat. § 272.028) allows a mutually agreeable alternative to be negotiated between the local government authority and the wind facility owner for the purpose of maintaining "public infrastructure and services." For example, a lower tax might be negotiated by a local government in order to attract wind development. Wind Sales Tax Exemption – Bundestaat: Minnesota Wind-energy conversion systems used as electric-power sources are exempt from Minnesota's sales tax. Materials used to manufacture, install, construct, repair or replace wind-energy systems also are exempt from the state sales tax. A "wind energy conversion system" (WECS) is defined as any device, such as a wind charger, wind mill or wind turbine, that converts wind energy to a form of usable energy. NEBRASKA Sales and Use Tax Exemption for Community Wind Projects– Bundestaat: Nebraska In May 2007, Nebraska established an exemption from the sales and use tax imposed on the gross receipts from the sale, lease, or rental of personal property for use in a community-based energy development (C-BED) project. The Tax Commissioner is required to establish filing requirements to claim the exemption. In April 2008 L.B. 916 made several amendments to this incentive, including: (1) clarified C-BED ownership criteria to recognize ownership by partnerships, cooperatives and other pass-through entities; (2) clarified that the restriction on power purchase agreement payments should be calculated according to "gross" and not "net" receipts; (3) added language detailing the review authority of the Tax Commissioner and recovery of exempted taxes; and (4) 45
defined local payments to include lease payments, easement payments, and real and personal property tax receipts from a C-BED project. A C-BED project is defined as a new wind energy project that meets one of the following ownership conditions: For a C-BED project that consists of more than two turbines, the project is owned by qualified owners with no single qualified owner owning more than 15% of the project and with at least 33% of the power purchase agreement payments flowing to the qualified owner or owners or local community; or For a C-BED project that consists of one or two turbines, the project is owned by one or more qualified owners with at least 33% of the power purchase agreement payments flowing to a qualified owner or local community. In addition, a resolution of support for the project must be adopted by the county board of each county in which the C-BED project is to be located or by the tribal council for a C-BED project located within the boundaries of an Indian reservation. A qualified C-BED project owner means: a Nebraska resident; a limited liability company that is organized under the Limited Liability Company Act and that is entirely made up of members who are Nebraska residents; a Nebraska nonprofit corporation; an electric supplier(s), subject to certain limitations for a single C-BED project; or a tribal council. In separate legislation (LB 629), also enacted in May 2007, Nebraska established the Rural Community-Based Energy Development Act to authorize and encourage electric utilities to enter into power purchase agreements with C-BED project developers. NORTH DAKOTA Renewable Energy Tax Credit (Corporate) – Bundestaat: North Dakota North Dakota allows any taxpayer -- an individual or corporation -- to claim an income tax credit of 3% per year for five years for the cost of equipment and installation of a system that uses geothermal, solar, biomass* or wind energy and that is installed after December 31, 2000. (For systems installed before January 1, 2001, the credit is taken in an amount equal to 5% per year for three years.) If the eligible device is part of a system that uses other energy sources, only the portion of the system that uses geothermal, solar, biomass or wind energy is eligible. 46
Page 2 and 3: A. Inhaltsverzeichnis A. Inhaltsver
Page 4 and 5: D. Studie 1.0 Marktstudie & Analyse
Page 6 and 7: Abbildung 2: Existierende Windkraft
Page 8 and 9: Abbildung 3: US-Windenergiekapazit
Page 10 and 11: Wachstum und Tendenzen Erneuerbare
Page 12 and 13: Abbildung 8 veranschaulicht die erw
Page 14 and 15: Internationale Standards werden nun
Page 16 and 17: Leistungsumfang - Dieser Standard b
Page 18 and 19: WG 9 Certification Standard Leistun
Page 20 and 21: Schlussendlich können Verbraucher
Page 22 and 23: e applied to applications at each l
Page 24 and 25: pay for the costs of installing nec
Page 26 and 27: 105 MW between the two utilities ba
Page 28 and 29: sales of electricity minus the annu
Page 30 and 31: Consistent with M-RETS operating pr
Page 32 and 33: NORTH DAKOTA Net Metering Adopted i
Page 34 and 35: 49-34A-94 et seq., but it has not y
Page 36 and 37: Category 1: 20 (kilowatts) kW or le
Page 38 and 39: achieved, the PSC must indicate why
Page 40 and 41: Jedoch ist anzumerken, dass die ein
Page 42 and 43: das General Depreciation System (GD
Page 44 and 45: and produce electricity solely for
Page 48 and 49: If the amount of the credit exceeds
Page 50 and 51: Commercial wind facilities smaller
Page 52 and 53: Westen. Eine Auflistung aller im Ba
Page 54 and 55: Geplante Anlagen: Name Location Pow
Page 56 and 57: WISCONSIN Power Capacity - Existing
Page 58 and 59: Erfolg vorhanden sein sollte, kurzf
Page 60 and 61: ichtige Anlaufstellen zu kontaktier
Page 62 and 63: Schwächen des amerikanischen Markt
Page 64 and 65: Abbildung 11: Windturbinenherstelle
Page 66: E. Anhang Anhang A Förderprogramme

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