On March 18, 2009, the Michigan Department of Energy, Labor & Economic Growth (DELEG) announced the availability of tax credits for service station owners who install new fuel delivery systems or convert their existing fuel delivery system in order to provide E85 (ethanol) and/or biodiesel (B5 or higher). A tax credit of 30% of the eligible costs of the new or converted fuel delivery system is available (up to $20,000 per applicant). In order to obtain the Michigan Business Tax (MBT) credit, the station owner is required to apply for a certificate of eligibility from the DELEG. The project completion date and documentation of eligible costs must be provided, and each installation will be inspected. The tax credits will be available for work completed beginning January 1, 2009 â€" December 31, 2012. If you receive any other grants and incentives (state or federal), the amount of those grants will be subtracted from the cost of work before calculating the tax credit amount. The State of Michigan has $1,000,000 available per year of the program, and applications will be processed on a quarterly basis until the funds are exhausted for the calendar year. To obtain the criteria for participation and a copy of the application, contact Eric Gielow at 231.722.5427 or erg@parmenterlaw.com.