- Peter Yronwode and Jim McNichols, Department of Natural Resources 
Overall, the program was successful in accomplishing its intended purpose. The 
Department of Natural Resources performs stack tests to determine the emissions of 
chemicals in the charcoal smoke as they are released into the air. The eligibility for 
the credit may have been too lax as some of the companies may have qualified for the 
credit that may not have been intended by the legislature to receive the credit. 


The committee recommends no change be made.

Charcoal Producer Tax Credit


1. Charcoal Producer Tax Credit as described in Section 135.313, RSMo. 


Charcoal smoke contains chemicals that are toxic or carcinogenic. An afterburner 
can destroy the harmful chemicals. To provide an incentive to implement safe and 
efficient environmental controls, a tax credit award of up to 50% of the purchase 
price for best available control technology equipment was created. 

The credit was set to terminate 8 years after its inception (1998). The credit could be 
awarded for purchases of the equipment up until the end of 2005. Credits could be 
redeemed through 2012 because of the 7 year carry-forward provision built into the 

The Department of Natural Resources certified the best available technology and the 
cost associated with building the environmental control device. The Department of 
Economic Development Awards the credits and the Department of Revenue redeems 
the credit.