----- Original Message -----
Sent: Tuesday, November 12, 2002 6:24
AM
Subject: RE: GAS-L: Gasification tax
credits
Hi, A few weeks ago, somebody posted an article regarding the
limited availablity of natural gas in the U.S. Does anyone have a copy
of this article or any suggestions where I can find it?
-----Original Message-----
From: Tom
Reed [mailto:tombreed@attbi.com]
Sent: Monday, October 21, 2002 12:56 AM
To: Tom Miles
Cc: gasification; Stoves
Subject: GAS-L: Gasification tax credits
Dear Tom M:
Thanks for the elucidation on tax credits below. It came
simultaneously
with Ron asking for elucidation on tax
credits. I'm filing it by answering
and
forwarding...
~~~~
Let me (again) plead for all to
put meaningful SUBJECT headings on letters
that
diverge significantly from an earlier string. That way one can
easily
search past Emails in private files for
particular subjects. "TERMINOLOGY"
(Tom's
heading) wouldn't have turned up TAX CREDITS, but by resending this
under that subject name I'll be able to find it
easily....
Please try
...
TOM REED
----- Original Message -----
From:
"Tom Miles" <tmiles@trmiles.com>
To: "Stoves"
<stoves@crest.org>
Sent: Sunday, October 20,
2002 11:09 AM
Subject: Re: Re "terminology"
> Alternative Fuel Production Credit (Section 29 of the
Internal Revenue
Code), or
> "gasification tax credit"
>
> The credit started in 1980. It is due to end December
31, 2002 although
credits on
> some facilities will be received until 2008. I believe the period
for
qualification
> for the
tax credit expired in June 1998 in it's last extension. By that
time
> enterprising tax attorneys
had broadened the definition of a gasifier to
include
> boilers operating in a staged
combustion mode with the air required for
"gasifying"
> coming up through the grate.
It has also been used extensively for methane
from
> landfills. Other extensions have been
proposed but none have been approved
as far as
> I know.
>
> One positive effect of the credit was to force many small boiler
makers
who wanted to
> take
advantage of the credit to make their systems more efficient. There
were never
> more than half a
dozen large industrial scale or independent power systems
built
> under the credit. Most of these were
in the period 1984-1990. To my
knowledge
only
> one is still operating. For some
installations it provided substantial
income.
See
> http://www.drykiln2000.com/capstone_turbine/section29.htm
>
> Following is an excerpt
from a March 1998 BERA description of tax credits
found at
> http://www.bera1.org/3-26-98.html
> "a tax credit is exactly that, a direct reduction in the tax that
is due
on taxable
> income.
An example is the biomass gasification tax credit under IRC
Section 29. The
> fuel gases from landfill
gas recovery systems and biomass gasifiers
qualify for
the
> credit as long as certain conditions are
satisfied. The amount of the
credit is
> inversely related to the price of oil; when the price of
oil increases,
the credit is
> reduced. For 1997, it was $1.05/MMBtu of fuel gas produced and
sold to an
independent
>
third party, so the credit can be substantial." See also
> http://www.eia.doe.gov/oiaf/servicerpt/subsidy/box_txt.html
and
> http://spee.org/pdfs/taxs29.pdf http://www.lfgtech.com/tax_credits.htm
etc.
>
> Tom
Miles
>
>
> ----- Original Message -----
> From: "Ron Larson" <ronallarson@qwest.net>
> To: <andrew.heggie@dtn.ntl.com>; "Stoves"
<stoves@crest.org>; "Paul S.
Anderson"
> <psanders@ilstu.edu>; "Crispin"
<crispin@newdawn.sz>; "Mike Antal"
>
<mantal@hawaii.edu>; "Tom Reed" <tombreed@attbi.com>; "Dean
Still"
<dstill@epud.net>
> Sent: Saturday, October 19, 2002 9:38 PM
> Subject: Re "terminology"
>
>
> > Hi all:
> >
> > This is intended
to agree with most everything I hear from Andrew and
> > mostly from Tom - as a part of the terminology thread started
by Paul
(and I
> > have
changed the subject heading back to
> >
"terminology". I am not happy with Paul's use of the word
"gasifier".
> >
>
> 1. Tom Reed said today re terminology: " The distinction is
not
trivial
> > since
there are often tax credits for
> > gasification
and not for combustion of biomass. Testifying in court, I
> > would say that if in principal you can put a septum
between the
gasification
>
> section and the combustion section and remove samples of combustible
gas
> > requiring more air, it is a
gasifier. If sufficient air is supplied in
one
> > step for "substantially" complete
combustion (like the pellet stoves),
it is
> > a combustor.
>
>
> > (RWL1): I wish that we had this
tax credit problem to contend with. If
we
> > did, I might change some of the following. I
would say that Tom's
remark is
> > true on the gasification list - where I think they almost
never use the
term
> >
"pyrolysis". Gasifying people, as Andrew has emphasized, try for
a
minimum
> > amount of
charcoal, for continuous operation, - and often are adding
steam.
> > You (Paul) and I (and Andrew a
lot) are not doing any of these. So
> >
everything Tom says about the septum is true - but the septum criterion
also
> > applies to pyrolysis
units - which I claim are a different animal from
>
> gasifiers.
>
>
>
>
> -
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> >
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>
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