National subsidies (million USD  - except where otherwise indicated)
Subsidy Jurisdiction Subsidy type Targeted energy source Stage 2013 estimate 2014 estimate Estimated annual $m Source  Notes
               
Tax expenditure              
Corporate Tax Exemption for Master Limited Partnerships Federal Tax expenditure Oil & Gas Cross-cutting 3931 3931 3931 OCI [WOULD BE 1.2 billion if we used JCT estimates for FY14 in JCX-97-14.pdf - vs. 3.9 billion estimate for 2012 (most recent year) from OCI/EarthTrack report. Differentiated tax treatment of distribution streams, incorporating dividend rates, tax deferrals on return of capital
Lost Royalties on Offshore Drilling (Outer Continental Shelf
Deep Water Royalty Relief Act)		 Federal Tax expenditure Oil & Gas Relief on royalties 576.2 2120 1348.1 GAO Used GAO high estimate since it is closer to the 2013 and 2014 U.S. oil and gas market (high production and $100 per barrel) of $53 billion of foregone revenues over the remaining life of the leases (~25 years in 2008) - NOTE THAT THIS MAY NEED TO BE REVISED FOR FUTURE YEARS (post-2014) if oil prices are at a lower sustained level
Intangible Drilling Oil & Gas Deduction Federal Tax expenditure Oil & Gas Exploration and field development 3490 1663 2576.5 OMB Used the budget estimate for repealing the deduction from the relevant FY budget (ie. consulted FY14 budget for 2014 figures, FY15 budget for 2015 figures, etc.,) rather than using projections from one earlier budget
Powder River Basin not designated as a Coal-Producing Region Federal Tax expenditure Coal Relief on royalties 1046.5 1046.5 1046.5 Institute for Energy Economics & Financial Analysis 2012 was latest estimate (from IEEFA). This  allows coal companies to get leases of land in this region for a low cost - used Figure 3 data to arrive at this number
Domestic Manufacturing Deduction Federal Tax expenditure Oil & Gas Cross-cutting 574 1119 846.5 OMB Used the budget estimate for repealing the deduction from the relevant FY budget (ie. consulted FY13 budget for 2013 figures, FY14 budget for 2014 figures, etc.,) rather than using projections from one earlier budget
Excess of Percentage Over Cost Depletion Federal Tax expenditure Oil & Gas Extraction 1100 1000 1050 JCT Used JCT figures from S-1-13 and JCX-97-14. Alternative method building on OECD methodology could be taking FY14 expected income tax expenditures for excess of percentage over cost depletion from FY16 budget (see https://www.whitehouse.gov/sites/default/files/omb/budget/fy2016/assets/ap_14_expenditures.pdf) = 660. Apportion 660 to the ratio of oil, gas and coal production used by OECD for 2011 figures (did not revisit IEA source data for production) - this was 36.6% gas, 24.7% oil, and 38.7% coal. 660*0.366 = 241.56 for gas, 660*0.247 = 163.02 for oil, and 660*0.387 = 255.42 for coal
Last-In, First-Out Accounting for Fossil Fuel Companies Federal Tax expenditure Oil & Gas Cross-cutting 857.3 1152.69 1004.995 OMB, Friends of the Earth (FOE), Green Scissors Calculated share of subsidy for oil & gas (33%) based on FOE Green Scissors report. Used the respective FY year budget (ie 2013 estimate is from FY13 budget; 2014 estimate is from FY14 budget)
Temporary Expensing of Equipment for Refining Federal Tax expenditure Oil Refining 610 0 305 OMB Appears to have expired Dec. 31, 2013 according to JCX-100-14 - https://www.jct.gov/publications.html?func=startdown&id=4667
Deduction for Oil Spill Remediation Costs Federal Tax expenditure Oil & Gas Decommissioning (remediation) 679 679 679 JCT estimate (see URL) and WSJ Could be higher if BP chooses to deduct its recent $18.7 billion settlement (or a portion of it). Tax credit from BP oil spill - income tax deduction based on cost of oil spill clean up; NOTE THAT THE ORIGINAL ESTIMATE FROM JCT MAY HAVE HAD AN ERROR - they provide the same number (6.79bn) for a 5-year period as for a 10-year period. May need further investigation.
Foreign Tax Credit / Dual Capacity Taxpayer Deduction Federal Tax expenditure Oil & Gas Cross-cutting 530 552 541 OMB Nearly all dual taxpayers are oil & gas corporations. Used the corresponding FY budget to get figures for 2013 and 2014
Amortisation Period for Coal Pollution Control Federal Tax expenditure Coal Electricity production 400 400 400 JCT Source is JCS-1-13 -
Estimates Of Federal Tax Expenditures For Fiscal Years 2012-2017; and JCX 97 14 - Estimates Of Federal Tax Expenditures For Fiscal Years 2014-2018
Credit for Investment in Clean Coal Facilities Federal Tax expenditure Coal Electricity production 180 200 190 JCT and OMB  
Reduced Government Take from Onshore Federal Oil & Gas Leasing Federal Tax expenditure Oil & Gas Relief on royalties 125 125 125 GAO Averaged $1.25 billion 10-year estimate
Accelerated Depreciation of Distribution Pipelines (Natural Gas Distribution Pipelines Treated as 15-year Property) Federal Tax expenditure Gas Distribution 100 200 150 OMB and JCT  
Geological and Geophysical Amortisation Period for Independent Oil & Gas Producers of Geological Expenditure Federal Tax expenditure Oil & Gas Exploration 61 60 60.5 OMB Modified FY13 from previous report using FY13 budget estimate for removal's impact on revenues. Used respective FY budget estimates for 2013-2014.
Capital Gains Treatment of Royalties on Coal Federal Tax expenditure Coal Relief on royalties 90 80 85 OMB  
CO2 Sequestration Credit Federal Tax expenditure Coal Electricity production 60[1] 100 80 OMB  
Tax Credit and Deduction for Clean Fuel Vehicles and Refueling Property Federal Tax expenditure Gas Refining 102.6 0 51.3 OMB, ELI Seems to have expired Dec. 31, 2013 for all but hydrogen vehicle refueling. For prior years, calculated share of subsidy for gas (57%) based on ELI report
Tar Sands Exemption from Payments into the Oil Spill Liability Trust Fund Federal Tax expenditure Oil & Gas Extraction 43.9 48.9 46.4 OCI  
Exclusion of Benefit Payments to Disabled Coal Miners Federal Tax expenditure Coal Decommissioning (remediation) 40 30 35 OMB  
Special Rules for Mining Reclamation Reserves Federal Tax expenditure Coal Decommissioning (remediation) 40 40 40 JCT Averaged $200 million JCT 5-year estimates over the entire period. Used JCX-97-14 updates source.
Exception from Passive Loss Limitation Federal Tax expenditure Oil & Gas Exploration 20 30 25 OMB Kept OECD assumption that total "fuels" is for oil & gas. Used FY13 budget table 17-1 figures, since these estimate total economic effect of subsidy rather than revenues recovered if exemption repealed, which can differ.
Coal Exploration and Development Expensing (Mining Exploration Deduction) Federal Tax expenditure Coal Exploration and development 26 25 25.5 OMB Used FY15 budget for 2015 figures
Alternative Fuel Production Credit (Credit for Production of Non-Conventional Fuels) Federal Tax expenditure Coal Processing 10 0[2] 5 OMB Appears to have expired. Kept OECD assumption that entire subsidy is for coal although budget reports list gas and biofuels as eligible. Used Treasury FY15 and FY16 Budget request estimates for 2014 and 2015 years.
Domestic Manufacturing Deduction for Mining Federal Tax expenditure Coal Extraction 13 33 23 OMB Used FY14 budget for 2014 figures and FY15 budget for 2015 figures
Indian Coal Credit Federal Tax expenditure Coal Extraction 20 20 20 JCT Averaged $100 million JCT 5-year estimates over the entire period. Expired Dec. 31 2013 but has continuing revenue impacts through 2018
Refined Coal Credit Federal Tax expenditure Coal Processing 20 20 20 JCT Averaged $100 million JCT 5-year estimates over the entire period
Oil & Gas Arbitrage Bonds Exemption Federal Tax expenditure Oil & Gas Cross-cutting 9 9 9 FOE Averaged 10-year totals from Green Scissors reports
Deduction for Tertiary Injectant Federal Tax expenditure Oil & Gas Extraction 7 8 7.5 OMB Used the budget estimate for repealing the deduction from the relevant FY budget (ie. consulted FY14 budget for 2014 figures, FY15 budget for 2015 figures, etc.,) rather than using projections from one earlier budget
Deep Gas & Deep Water Production Royalty Relief Federal Tax expenditure Oil & Gas Relief on royalties 1 1 1 CBO Averaged 10-year $10 million estimate
Partial Expensing for Advanced Mine Safety Equipment Federal Tax expenditure Coal Extraction Negligible Negligible Negligible OMB Not actually zero, but negligible. Expired for property placed in service after Dec. 31 2013
Marginal Wells Credit Federal Tax expenditure Oil & Gas Extraction 0 0 0 OMB This subsidy has been suspended
Excess of Percentage Over Cost Depletion Federal Tax expenditure Coal Extraction 200 200 200 JCT. Figures from JCT-S-1-13 and JCT-X-97-14 instead of OECD, OMB, IEA Used JCT figures. Alternative method building on OECD methodology could be taking FY14 expected income tax expenditures for excess of percentage over cost depletion from FY16 budget (see https://www.whitehouse.gov/sites/default/files/omb/budget/fy2016/assets/ap_14_expenditures.pdf) = 660. Apportion 660 to the ratio of oil, gas and coal production used by OECD for 2011 figures (did not revisit IEA source data for production) - this was 36.6% gas, 24.7% oil, and 38.7% coal. 660*0.366 = 241.56 for gas, 660*0.247 = 163.02 for oil, and 660*0.387 = 255.42 for coal
Enhanced Oil Recovery Credit Federal Tax expenditure Oil Extraction Negligible Negligible Negligible OMB Data for this subsidy only available in the 2007 Analytical Perspectives report; JCT notes below de minimis amount (so non-zero, but less than $50m/yr)
Natural Gas Gathering Lines, 7-Year Depreciation with Alternative Minimum Tax Relief Federal Tax expenditure Gas Distribution 0.9 0.9 0.9 ELI Not clear if this can be carried through past FY09. JCT does not have estimates post-2009
Advanced Energy Project Credit Federal Tax expenditure Coal Development NA NA NA ELI Not clear if this can be carried through past FY09. JCT does not have estimates post-2009
Alaska Gasline Inducement Act Alaska Tax expenditure Gas Distribution 74 74 74 OECD  
Alternative Credit for Exploration, Cook Inlet Jack-Up Rig Credit, and Frontier Basin Credit Alaska Tax expenditure Oil Exploration 9.878 52.982 31.43 OECD, Alaska Dept of Revenue for FY2012, 2013, 2014 - http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?1124r Allocated to oil and gas following OECD methodology, using value of wellhead production in IPPA state-level data (ie. http://www.ipaa.org/wp-content/uploads/downloads/2014/03/2012-2013OPI.pdf for 2012-2013 was 10.3% gas, 89.7% oil, and 10.2% for gas, 89.8% oil in 2013-2014 - see also http://www.ipaa.org/wp-content/uploads/downloads/2015/02/2013-2014OPI.pdf)
Alternative Credit for Exploration, Cook Inlet Jack-Up Rig Credit, and Frontier Basin Credit Alaska Tax expenditure Gas Exploration 5.814 6.018 5.916 OECD, Alaska Dept of Revenue for FY2012, 2013, 2014 - http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?1124r Allocated to oil and gas following OECD methodology, using value of wellhead production in IPPA state-level data (ie. http://www.ipaa.org/wp-content/uploads/downloads/2014/03/2012-2013OPI.pdf for 2012-2013 was 10.3% gas, 89.7% oil, and 10.2% for gas, 89.8% oil in 2013-2014 - see also http://www.ipaa.org/wp-content/uploads/downloads/2015/02/2013-2014OPI.pdf)
Per-taxable barrel credit Alaska Tax expenditure Oil Extraction 0 492 246 Alaska Department of Revenue New subsidy added since All of the Above report
Small Producer / New Area Development Credit Alaska Tax expenditure Oil Production 48.492 48.492 48.492 Alaska Department of Revenue  
Small Producer / New Area Development Credit Alaska Tax expenditure Gas Production 5.508 5.508 5.508 OECD  
Qualified Capital Expenditure Credit Alaska Tax expenditure Oil Cross-cutting 783.3 789.7 786.5 OECD Used updated source from AK Dept of Revenue to update OECD figures [2014 number is provisional]: http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?1124r
Qualified Capital Expenditure Credit Alaska Tax expenditure Gas Cross-cutting 70.7 71.3 71 OECD Used updated source from AK Dept of Revenue to update OECD figures [2014 number is provisional]: http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?1124r ; used same ratio of wellhead revenus to determine gas/oil split from 2010 OECD inventory data, as more recent state-level data on the ratio of production was not available (91.7188% revenues from oil, 8.2813% from gas)
Gas Exploration and Development Credit Alaska Tax expenditure Gas Cross-cutting NA NA 0 Alaska Department of Revenue Cannot be reported "due to taxpayer confidentiality"
In-State Gas Refinery Credit Alaska Tax expenditure Gas Refining 0 0 0 Alaska Department of Revenue New credit
LNG Storage Facility Credit Alaska Tax expenditure Gas Distribution 0 0 0 Alaska Department of Revenue New credit
Oil and Gas Industry Service Expenditures Credit Alaska Tax expenditure Oil & Gas Cross-cutting 0 0 0 Alaska Department of Revenue New credit
Transitional Investment Expenditure Credit Alaska Tax expenditure Oil & Gas Cross-cutting 0 0 0 Alaska Department of Revenue Cannot be reported "due to taxpayer confidentiality"
Percentage Depletion of Mineral and Other Resources California Tax expenditure Oil Cross-cutting 23.04 23.04 23.04 2014-2015 California Dept. of Finance Tax Expenditure Report for FY13, 14 and 15 - http://www.dof.ca.gov/research/economic-financial/documents/TER_9_15_2014.pdf - and OECD Allocated to oil and gas following OECD methodology, using value of wellhead production in IPPA state-level data (ie. http://www.ipaa.org/wp-content/uploads/downloads/2014/03/2012-2013OPI.pdf for 2012-2013 was 4% gas, 96% oil)
Percentage Depletion of Mineral and Other Resources California Tax expenditure Gas Cross-cutting 0.96 0.96 0.96 2014-2015 California Dept. of Finance Tax Expenditure Report for FY13, 14 and 15 - http://www.dof.ca.gov/research/economic-financial/documents/TER_9_15_2014.pdf - and OECD Allocated to oil and gas following OECD methodology, using value of wellhead production in IPPA state-level data (ie. http://www.ipaa.org/wp-content/uploads/downloads/2014/03/2012-2013OPI.pdf for 2012-2013 was 10.3% gas, 89.7% oil, and 10.2% for gas, 89.8% oil in 2013-2014 - see also http://www.ipaa.org/wp-content/uploads/downloads/2015/02/2013-2014OPI.pdf)
Coal Academy Mining Workforce Development Kentucky Tax expenditure Coal Cross-cutting 3 3 3 OECD  
Coal Transportation Expense Kentucky Tax expenditure Coal Distribution 21 21 21 OECD  
Department for Energy Development and Independence Kentucky Tax expenditure Coal Cross-cutting 1 1 1 OECD  
Excess of Percentage over Cost Depletion Kentucky Tax expenditure Coal Extraction 3 3 3 OECD  
Mine Safety and Licensing Kentucky Tax expenditure Coal Cross-cutting 14 14 14 OECD  
Railroad Improvement Tax Credit Kentucky Tax expenditure Coal Distribution 3 3 3 OECD  
Sales-Tax Incentive for Alternative Fuel or Gasification Facilities Kentucky Tax expenditure Coal Processing 0 0 0 OECD  
Thin-Seam Tax Credit Kentucky Tax expenditure Coal Extraction 2 2 2 OECD  
Excess of Percentage Over Cost Depletion Louisiana Tax expenditure Oil Extraction 7 7 7 OECD and Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf No data
Excess of Percentage Over Cost Depletion Louisiana Tax expenditure Gas Extraction 11 11 11 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD No data
Natural-Gas Severance Tax Suspension for Deep Wells Louisiana Tax expenditure Gas Extraction 7.4 3.8 5.6 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Natural-Gas Severance Tax Suspension for Inactive Wells Louisiana Tax expenditure Gas Extraction 2.3 1.8 2.05 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Natural-Gas Severance-Tax Suspension for Horizontal Wells Louisiana Tax expenditure Gas Extraction 227.6 140.5 184.05 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Oil-Deduction Severance Tax on Trucking, Barging and Pipeline Fees Louisiana Tax expenditure Oil Distribution 0.52 0.66 0.59 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Reduced Severance Tax on Incapable Gas-Well Gas Louisiana Tax expenditure Gas Extraction 23.6 18.2 20.9 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Reduced Severance Tax on Incapable Oil-Well Gas Louisiana Tax expenditure Gas Extraction 0.97 0.74 0.855 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Reduced Severance-Tax Rate on Incapable Oil Wells Louisiana Tax expenditure Oil Extraction 13.9 14.4 14.15 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Reduced Severance-Tax Rate on Oil from Stripper Wells Louisiana Tax expenditure Oil Extraction 47 51.2 49.1 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Exclusion for Carbon-Black Producers Louisiana Tax expenditure Gas Extraction 0.4 0.25 0.325 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Exclusion for Natural Gas Used in Field Operations Louisiana Tax expenditure Gas Extraction 6.5 5.1 5.8 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Exclusion on Flared or Vented Natural Gas Louisiana Tax expenditure Gas Extraction 0.53 0.46 0.495 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Suspension on Oil from Deep Wells Louisiana Tax expenditure Oil Extraction 20.1 6.2 13.15 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Suspension on Oil from Horizontal Wells Louisiana Tax expenditure Oil Extraction 7.7 10 8.85 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Suspension on Oil from Inactive Wells Louisiana Tax expenditure Oil Extraction 63 52.3 57.65 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Severance-Tax Suspension on Oil from Tertiary Recovery Louisiana Tax expenditure Oil Extraction 40.8 30.1 35.45 Louisiana Department of Revenue Tax Exemption Budget 2012-2013 and 2013-2014 - http://revenue.louisiana.gov/Publications/TEB(2014-2015).pdf  - and OECD  
Enhanced Oil Recovery Deduction Oklahoma Tax expenditure Oil Development 0.7 0.7 0.7 OECD  
Enhanced Oil Recovery Deduction Oklahoma Tax expenditure Gas Development 1 1 1 OECD  
Excess of Percentage Over Cost Depletion Oklahoma Tax expenditure Oil Extraction 6 6 6 OECD  
Excess of Percentage Over Cost Depletion Oklahoma Tax expenditure Gas Extraction 10 10 10 OECD  
Gas-Marketing Deduction Against Gross-Production Tax Oklahoma Tax expenditure Gas Distribution 30 30 30 OECD  
Gross-Production Tax Exemption for O&G Owned by Government Oklahoma Tax expenditure Oil Extraction 2 2 2 OECD  
Gross-Production Tax Exemption for O&G Owned by Government Oklahoma Tax expenditure Gas Extraction 4 4 4 OECD  
Gross-Production Tax Rebate for 3D Seismic Wells Oklahoma Tax expenditure Oil Extraction 0.4 0.4 0.4 OECD  
Gross-Production Tax Rebate for 3D Seismic Wells Oklahoma Tax expenditure Gas Extraction 0.7 0.7 0.7 OECD  
Gross-Production Tax Rebate for Deep and Ultra-Deep Wells Oklahoma Tax expenditure Oil Extraction 8 8 8 OECD  
Gross-Production Tax Rebate for Deep and Ultra-Deep Wells Oklahoma Tax expenditure Gas Extraction 13 13 13 OECD  
Gross-Production Tax Rebate for Economically-At-Risk Wells Oklahoma Tax expenditure Oil Extraction 2 2 2 OECD  
Gross-Production Tax Rebate for Economically-At-Risk Wells Oklahoma Tax expenditure Gas Extraction 4 4 4 OECD  
Gross-Production Tax Rebate for Horizontally-Drilled Wells Oklahoma Tax expenditure Oil Extraction 40 40 40 OECD  
Gross-Production Tax Rebate for Horizontally-Drilled Wells Oklahoma Tax expenditure Gas Extraction 69 69 69 OECD  
Gross-Production Tax Rebate for New-Discovery Wells Oklahoma Tax expenditure Oil Extraction 0.7 0.7 0.7 OECD  
Gross-Production Tax Rebate for New-Discovery Wells Oklahoma Tax expenditure Gas Extraction 0.2 0.2 0.2 OECD  
Gross-Production Tax Rebate for Production Enhancement Oklahoma Tax expenditure Oil Extraction 1 1 1 OECD  
Gross-Production Tax Rebate for Production Enhancement Oklahoma Tax expenditure Gas Extraction 2 2 2 OECD  
Gross-Production Tax Rebate for Reestablished Production Oklahoma Tax expenditure Gas Extraction 0.1 0.1 0.1 OECD  
Gross-Production Tax Rebate for Re-established Production Oklahoma Tax expenditure Oil Extraction 0.1 0.1 0.1 OECD  
Sales-Tax Exemption for Electricity Used in Enhanced Oil Recovery Oklahoma Tax expenditure Oil Cross-cutting 2 2 2 OECD  
Sales-Tax Exemption for Oil & Gas Equipment Texas Tax expenditure Oil Cross-cutting 69 69 69 OECD  
Sales-Tax Exemption for Oil & Gas Equipment Texas Tax expenditure Gas Cross-cutting 78 78 78 OECD  
Severance-Tax Exemptions for Crude Oil Texas Tax expenditure Oil Extraction 279 279 279 OECD  
Severance-Tax Exemptions for Natural Gas Texas Tax expenditure Gas Extraction 810.5 812.3 811.4 OECD and for years after FY10, letter from Susan Combs, Texas Comptroller of Public Accounts  
Coalbed Methane Exemption West Virginia Tax expenditure Gas Extraction   1 0.5 OECD  
Exclusion of Low-Volume Oil & Gas Wells West Virginia Tax expenditure Oil Extraction   0.4 0.2 OECD  
Exclusion of Low-Volume Oil & Gas Wells West Virginia Tax expenditure Gas Extraction   4 2 OECD
Reduced Tax for Thin-Seamed Coal West Virginia Tax expenditure Coal Extraction 75 75 75 OECD and West Virginia State Tax Department Tax Expenditure Study, 2015  
Advanced Conversion Technology Task Force Wyoming Tax expenditure Coal Cross-cutting   9 4.5 OECD  
Enhanced Oil Recovery Commission Wyoming Tax expenditure Oil Cross-cutting   3 1.5 OECD  
Oil New Production Holiday (Oil and Gas Production Tax) Montana Tax expenditure Oil Extraction   55.9 27.95 Montana Department of Revenue  
Natural Gas New Production Tax Holiday (Oil and Gas Production Tax) Montana Tax expenditure Gas Extraction   2 1 Montana Department of Revenue  
Oil Stripper Well Production Montana Tax expenditure Oil Extraction   1.4 0.7 Montana Department of Revenue  
 Natural Gas Pre-1999 and Less than 60 MCF/day Montana Tax expenditure Gas Extraction   1.3 0.65 Montana Department of Revenue  
Nonmetalliferous mining; oil and gas production Arizona Tax expenditure Coal, oil and gas Extraction     0 Arizona Department of Reveunue
Pennsylvania's zero tax on natural gas severance Pennsylvania     Extraction   Not quantified Not quantified Pennsylvania Governor's Executive Budget, 2015-2016 2015-2016 estimated revenues from a 5% gas extraction tax would have been $165.7 million Pennsylvania Governor's Executive Budget, 2015-2016 2015-2016 estimated revenues from a 5% gas extraction tax would have been $165.7 million http://www.portal.state.pa.us/portal/server.pt/document/1481984/2015-16_budget_document_pdf
Direct spending      Gas      
Naval Petroleum and Oil Shale Reserves Federal Direct spending Oil Distribution -0.6 20 9.7 DOE, ELI Used ELI methodology - subsidy value is the difference in cost of operating reserve (total appropriation) and revenue generated. 6.3mn revenues for FY13 vs. 14.1 million actual budget in 2013?
Waterway and Harbor Transport for Coal[3] Federal Tax expenditure Coal Distribution 167.31 167.31 167.31 ELI, IWR/USACE 20% of $585 million in waterway and harbor maintenance from General Fund (matching funds and O&M) each year, plus 20% of $403.1 million in ARRA funds in 2009. NOTE: for 2013, the latest year data is available, freight volumes of commodities on inland waterways are very different from ELI's analysis. In 2013,  short tons (thousands) for inland waterways (marked "internal") were as follows: TOTAL: 566,740 = 100% TOTAL COAL: 162,257 = 28.6% TOTAL PETROLEUM: 160,317 = 28.3% Table 2-1 in WATERBORNE COMMERCE OF THE UNITED STATES CALENDAR YEAR 2013, IWR and US Army Corps of Engineers, available at http://www.navigationdatacenter.us/wcsc/pdf/wcusnatl13.pdf . Also note that the ELI methodology may be flawed - the $500m annual O&M from the general fund assumed by ELI covers not only inland waterways, but also great lakes navigation. Shares are assumed to be the same for FY14 and FY15, for which data on commodities on inland waterways is not yet available. Does it make sense to update each FY using more recent data on coal and petroleum shares of inland waterways, and to follow up on share of commodity volumes on great lakes?   
Waterway and Harbor Transport for Petroleum Federal Tax expenditure Oil Distribution 165.6 165.6 165.6 ELI 20% of $585 million in waterway and harbor maintenance from General Fund (matching funds and O&M) each year, plus 20% of $403.1 million in ARRA funds in 2009. NOTE: for 2013, the latest year data is available, freight volumes of commodities on inland waterways are very different from ELI's analysis. In 2013,  short tons (thousands) for inland waterways (marked "internal") were as follows: TOTAL: 566,740 = 100% TOTAL COAL: 162,257 = 28.6% TOTAL PETROLEUM: 160,317 = 28.3% Table 2-1 in WATERBORNE COMMERCE OF THE UNITED STATES CALENDAR YEAR 2013, IWR and US Army Corps of Engineers, available at http://www.navigationdatacenter.us/wcsc/pdf/wcusnatl13.pdf . Also note that the ELI methodology may be flawed - the $500m annual O&M from the general fund assumed by ELI covers not only inland waterways, but also great lakes navigation. Does it make sense to update each FY using more recent data on coal and petroleum shares of inland waterways, and to follow up on share of commodity volumes on great lakes?  
Northeast Home Heating Oil Reserve Federal Direct spending Oil Distribution 6.647 6.647 6.647 OECD  
DOE Loan Guarantee for Advanced Coal Projects Federal Tax expenditure Coal Electricity production 80 0 40 DOE 2013 solicitation (no money had been given out before then even though there was a previous solicitation in 2008). [this was a one-off for FY13 based on the solicitation - should this be averaged over a # of years? If so then 2013 will differ from All of the Above figures] This is for advanced fossil fuel projects, but most illustrative types of eligible projects are coal, and $6 billion allocated for Coal-based Power Generation and Industrial Gasification and $2 billion for Advanced Coal Gasification (and 2013 solicitation expanded eligible projects a lot to include full life-cycle of fossil energy development. Loan guarantee is $8 billion, subsidy figure assumes 1% risk to government)
Fossil Energy R&D Federal Tax expenditure Oil, Gas and Coal Cross-cutting 498.715 561.931 530.323 DOE FY14, FY15 and FY16 Congressional Budget Requests volume 3 - http://energy.gov/sites/prod/files/2015/02/f19/FY2016BudgetVolume3_7.pdf and http://energy.gov/sites/prod/files/2014/04/f14/Volume%203.pdf - Includes DOE programs on - advanced systems (IGCC, turbines), carbon capture / storage / sequestration, Clean Coal Power Initiative, fuels, fuel cells, FutureGen, NETL coal programs, and cross-cutting research, along with others. Differs from OECD estimate as this estimate uses actual enacted budget levels vs. OECD's use of a 5-year moving average
Strategic Petroleum Reserve Federal Direct spending Oil Distribution 1033.663 1033.663 1033.663 OECD  
Black Lung Disability Trust Fund - contributions to fund from US Treasury and administration of fund Federal Direct spending Coal Decommissioning (remediation) 304.3 303.1 303.7 Black Lung Disability Trust Fund Congressional Budget Justification, FY14 and FY15: http://www.dol.gov/dol/budget/2014/PDF/CBJ-2014-V2-08.pdf and http://www.dol.gov/dol/budget/2015/PDF/CBJ-2015-V2-08.pdf  
Other support mechanisms              
Not applicable              
               
Total National Subsidies         20276.45 20705.15 20490.8
[1]
adoukas@hotmail.com:
Need to check this - can't find anywhere in budget requests
[2]
adoukas@hotmail.com:
According to FY15 budget request - so suggests this expired or no longer applies to facilities?
[3]
adoukas@hotmail.com:
NEED TO CHECK ELI METHODOLOGY - they count extra $ for great lakes as inland waterways, which is incorrect and may impact figures by $20-50m each