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2003 Energy Policy Act & Biomass Energy.

The Energy Policy Act (EPACT) has been put on hold until Congress reconvenes in January, 2004. The EPACT passed in the U.S. House of Representatives but stalled in the Senate.

Although the majority of Senators favored passage, Senate Rules require that 60 out of 100 Senators must agree to end debate on any Bill. There were only 58 Senators who were in favor of ending debate -- two short of the required 60.

The proposed EPACT includes numerous new Federal Income Tax Incentives for Renewable Energy including Biomass Energy.

To Review all provisions for Biomass Energy CLICK HERE and then print pages 12 to 23. Provisions specific to energy crops are found on page 17 (note: this is a PDF document).

Some major provisions of the proposed EPACT include:

  • Extending the Section 45 Tax Credit through 2007.
  • Allowing all Power Plants to qualify for the Tax Credit.
  • This includes biomass co-firing in older coal units.
  • Expansion of Sec. 45 to include biomass waste streams.
  • The Tax Credit for Biomass Wastes is reduced by one-third.
  • For example, the Tax Credit for energy crops (closed loop biomass) is currently 1.8 cents/kWh. The Tax Credit for waste stream biomass (open loop) would currently be 1.2 cents/kWh.


    Below is how each Senator voted on ending debate.


    Max Baucus (Mont.)
    John Breaux (La.)
    Kent Conrad (N.D.)
    Thomas Daschle (S.D.)
    Mark Dayton (Minn.)
    Byron Dorgan (N.D.)
    Tom Harkin (Iowa)
    Tim Johnson (S.D.)
    Mary Landrieu (La.)
    Blanche Lincoln (Ark.)
    Zell Miller (Ga.)
    Ben Nelson (Neb.)
    Mark Pryor (Ark.)

    Lamar Alexander (Tenn.)
    Wayne Allard (Colo.)
    George Allen (Va.)
    Robert Bennett (Utah)
    Christopher Bond (Mo.)
    Sam Brownback (Kan.)
    Jim Bunning (Ky.)
    Conrad Burns (Mont.)
    Ben Campbell (Colo.)
    Saxby Chambliss (Ga.)
    Thad Cochran (Miss.)
    Norm Coleman (Minn.)
    John Cornyn (Texas)
    Larry Craig (Idaho)
    Michael Crapo (Idaho)

    Mike DeWine (Ohio)
    Elizabeth Dole (N.C.)
    Pete Domenici (N.M.)
    John Ensign (Nev.)
    Michael Enzi (Wyo.)
    Peter Fitzgerald (Ill.)
    Lindsey Graham (S.C.)
    Chuck Grassley (Iowa)
    Chuck Hagel (Neb.)
    Orrin Hatch (Utah)
    Kay Hutchison (Texas)
    James Inhofe (Okla.)
    Jon Kyl (Ariz.)
    Trent Lott (Miss.)
    Richard Lugar (Ind.)
    Mitch McConnell (Ky.)
    Lisa Murkowski (Alaska)
    Don Nickles (Okla.)
    Pat Roberts (Kansas)
    Rick Santorum (Penn.)
    Jeff Sessions (Ala.)
    Richard Shelby (Ala.)
    Gordon Smith (Ore.)
    Arlen Specter (Penn.)
    Ted Stevens (Alaska)
    James Talent (Mo.)
    Craig Thomas (Wyo.)
    George Voinovich (Ohio)
    John Warner (Va.)


    Daniel Akaka (Hawaii)
    Evan Bayh (Ind.)
    Joseph Biden (Del.)
    Jeff Bingaman (N.M.)
    Barbara Boxer (Calif.)
    Robert Byrd (W.Va.)
    Maria Cantwell (Wash.)
    Thomas Carper (Del.)
    Hillary Clinton (N.Y.)
    Jon Corzine (N.J.)
    Christopher Dodd (Conn.)
    Richard Durbin (Ill.)
    Russell Feingold (Wis.)
    Dianne Feinstein (Calif.)
    Bob Graham (Fla.)
    Daniel Inouye (Hawaii)
    Edward Kennedy (Mass.)
    Herb Kohl (Wis.)
    Frank Lautenberg (N.J.)
    Patrick Leahy (Vt.)
    Carl Levin (Mich.)
    Joseph Lieberman (Conn.)

    Barbara Mikulski (Md.)
    Patty Murray (Wash.)
    Bill Nelson (Fla.)
    Jack Reed (R.I.)
    Harry Reid (Nev.)
    John Rockefeller (W.Va.)
    Paul Sarbanes (Md.)
    Charles Schumer (N.Y.)
    Debbie Stabenow (Mich.)
    Ron Wyden (Ore.)

    James Jeffords (Vt.)

    Lincoln Chafee (R.I.)
    Susan Collins (Maine)
    Bill Frist (Tenn.)
    Judd Gregg (N.H.)
    John McCain (Ariz.)
    Olympia Snowe (Maine)
    John Sununu (N.H.)