商务部公告2020年第37号 关于对原产于美国的进口相关乙二醇和丙二醇的单烷基醚进行反补贴立案调查的公告

反补贴调查申请书——附件 公开版本 公开版本 中华人民共和国相关乙二醇和丙二醇的单烷基醚产业申请对原产于 美国的进口相关乙二醇和丙二醇的单烷基醚进行反补贴调查 反补贴调查申请书——附件 反补贴调查申请书——附件 附件清单 附件1： 申请人的营业执照 附件2： 授权委托书 附件3： 代理律师指派书 附件4： 律师执业证明 附件5： 支持申请企业的营业执照及支持声明 附件6： 关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的说明 附件7： 中华人民共和国海关进出口税则 附件8： 美国化学理事会——乙烯和丙烯上下游产品树状图 附件9： ICIS——乙烯、丙烯价格与油价的相关性 附件10： 能源税收政策：第 114 届国会议题 附件11： 上游石油基础设施政府补贴对美国石油生产和全球二氧化碳排放的影 响 附件12： 陶氏和利安德巴塞尔公司的乙烯、环氧乙烷、丙烯、环氧丙烷产能 附件13： 美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 附件14： 延迟无形钻井成本扣减的影响 附件15： 2019 财年美国政府预算分析 附件16： 2014 财年预算提案中的石油和天然气行业税收问题 附件17： 不同类型能源的税收激励措施的价值 附件18： 美国能源征税 附件19： 石油和天然气税收补贴现状与分析 1 反补贴调查申请书——附件 附件20： OECD 化石燃料补贴数据库—2016 年美国各州向石油和天然气产业提 供的补贴 附件21： 美国能源部研发补贴支出概要 附件22： 美国进出口银行贷款批准记录 附件23： OECD 公布的 CIRR 商业参考利率 附件24： “德克萨斯经济发展法案”的介绍和审计报告 附件25： 德克萨斯企业基金概述及拨款项目列表 附件26： 密执安经济发展局报告和项目审计报告 附件27： “复兴区”项目介绍和立法报告 附件28： “棕地”再开发营业税抵免项目年报 附件29： 密执安州 198 号法案财产税免除项目的介绍和批准记录 附件30： 密执安经济发展局报告—“卓越能源中心”项目 附件31： 密执安州法典——208.1430 附件32： 密执安经济发展局报告——光伏制造业税金抵免项目 附件33： 田纳西州政府间关系咨询委员会关于 PILOT 项目的报告 附件34： 田纳西州财政部审计员办公室关于 PILOT 项目使用情况的披露 附件35： FastTrack 项目介绍及拨款记录 附件36： 路易斯安那州经济发展部网站——ITE 项目介绍 附件37： 路易斯安纳州工商业委员会补贴项目报告 附件38： 申请人同类产品生产、经营和财务数据 2 附件 1 附件 2 附件 3 附件 4 附件 5 附件 6 非保密概要 附件 6：关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情 况的说明 本附件内容包含申请人和支持申请企业的同类产品产量数据，属 于商业秘密，故申请保密。 在申请书公开版本的正文部分，已经以指数形式提供了上述数据， 并且提供了申请人和支持申请企业的同类产品合计产量占国内总产 量的比例。该比例始终超过 90%，根据《反倾销调查立案暂行规则》 第五条的规定，申请人有资格代表国内产业提出本次反倾销调查申请。 关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的说明 一、国内生产和需求情况 国内生产乙二醇和丙二醇的单烷基醚的企业主要有怡达和德纳两家。“怡 达”是指江苏怡达化学股份有限公司，及其子公司吉林怡达化工有限公司和珠 海怡达化学有限公司。“德纳”是指江苏德纳化学股份有限公司及其子公司江 苏天音化工有限公司。2016年至2019年期间，中国相关乙二醇和丙二醇的单烷 基醚的产量如下： （单位：吨） 怡达 德纳 其他合计 全国总产量 2016 年 【 】 【 】 8,000 88,089 2017 年 【 】 【 】 4,200 97,002 2018 年 【 】 【 】 2,600 99,568 2019 年 【 】 【 】 2,000 105,181 乙二醇和丙二醇的单烷基醚是性能优越的溶剂，用途十分广泛，主要用作 溶剂，也用作分散剂、稀释剂、萃取剂和航空燃料抗冻剂，也是重要的有机合 成原料。根据我协会的分析统计，2016年至2019年期间全国需求情况如下： 全国总需求量（吨） 2016 年 114,170 2017 年 141,192 2018 年 162,227 2019 年 166,802 二、进口情况 乙二醇的单烷基醚有独立的税则号29094400，可直接了解进口情况。丙二 醇的单烷基醚归在税则29094990下，该税则号项下还包含其他产品。我中心根 据掌握的中国海关进口报关数据、美国海关出口数据以及对市场及下游的跟踪 统计，确定从美国进口丙二醇单烷基醚的情况。 附件 7 序号 税则号列 中文货品名称 最惠国税率(%) 协定税率(%) 特惠税率(%) 普通税率(%) -芳香醚及其卤化、磺化、硝化或 亚硝化衍生物： 2075 2909.3010 ---1-烷氧基-4-（4-乙烯基环己基） 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 -2，3-二氟苯 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,韩国KR,澳 AU,香港HK,澳门MO,格 GE 5 巴PK 2076 2909.3020 ---4-（4-烷氧基苯基）-4'-烷烯基 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 -1，1'-双环己烷及其氟代衍生物 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,韩国KR,澳 AU,香港HK,澳门MO,格 GE 5 巴PK 2077 2909.3090 ---其他 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,韩国KR,澳 AU,香港HK,澳门MO,格 GE 5 巴PK -醚醇及其卤化、磺化、硝化或亚 硝化衍生物： 2078 2909.4100 --2，2′-氧联二乙醇（二甘醇） 5.5∆3 0 东盟AS,巴PK,智利CL,新 0 受惠国2LD2 30 西兰NZ,哥CR,瑞士CH,冰 岛IS,韩国KR,澳AU,香港 HK,澳门MO,台湾TW,格 GE 2079 2909.4300 --乙二醇或二甘醇的单丁醚 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,韩国KR,澳 AU,香港HK,澳门MO,台 湾TW,格GE 5 巴PK 2080 2909.4400 --乙二醇或二丁醇的其他单烷基 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 醚 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,澳AU,香港 HK,澳门MO,格GE 3.6 韩国KR 5 巴PK --其他： 2081 2909.4910 ---间苯氧基苄醇 4 0 东盟AS,巴PK,智利CL,新 0 受惠国LD 11 西兰NZ,秘鲁PE,哥CR,瑞 士CH,冰岛IS,韩国KR,澳 AU,香港HK,澳门MO,格 GE 2082 2909.4990 ---其他 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 NZ,秘鲁PE,哥CR,瑞士 CH,冰岛IS,澳AU,香港 HK,澳门MO,格GE 3.6 韩国KR 5 巴PK 2083 2909.5000 -醚酚、醚醇酚及其卤化、磺化、 5.5 0 东盟AS,智利CL,新西兰 0 受惠国LD 30 硝化或亚硝化衍生物 NZ,秘鲁PE,哥CR,瑞士 CH,澳AU,香港HK,澳门 MO,格GE 3.6 韩国KR 5 巴PK 273 附件 8 2019 GUIDE to the Business of Chemistry 2019 GUIDE TO THE BUSINESS OF CHEMISTRY A.4 - ETHYLENE Low-Density Bread Bags, Polyethylene Shrink Film, (LDPE) Diapers Linear Low- Density Polyethylene Lids, Trash Bags, Toys (LLDPE) High Density Detergent Polyethylene Bottles, Water (HDPE) Bottles, Pipe Ethylene Vinyl Siding, Pipe, PVC Flooring, Shower Dichloride Chloride Crude Oil/ Curtains Natural Gas Ethylene Fibers, Films, Ethylene Oxide Polyesters Glycols Resins Antifreeze Ethylene Paints & Coatings, Safety Vinyl Acetate Glass, Packaging, Adhesives, Textiles Cups, Insulation, Food Polystyrene Service/Packaging Auto Parts, Consumer ABS Resins Ethylbenzene Electronics ABS—Acrylonitrile- butadiene-styrene SAN—styrene- Housewares, acrylonitrile SAN Resins Appliances Parts, SB Latex—Styrene- butadiene copolymer Cosmetic Packaging latexes SB Rubber—Styrene- Butadiene Elastomers Styrene Carpet Backing, SB Latex Paper Coating SB Rubber Tires, Adhesives Laundry Detergent, Alpha Olefins Lubricants 84 | Chemical Chains 2019 GUIDE TO THE BUSINESS OF CHEMISTRY A.5 - PROPYLENE Polyether Polyurethane Furniture, Polyols Foam Automotive Propylene Propylene Boats, Recreational Polyester Oxide Glycol Vehicles, Appliances Glycol Ethers Solvents Other Chemicals, 1,4-butanediol Resins Apparel, Bottles, Polypropylene Outdoor Furniture, Toys Crude Oil Solvents, Cosmetics, Household Cleaners, Isopropyl Pharmaceuticals Alcohol Chemical Paints, Inks, Lube Oil Derivatives Additives Plasticizer Surface Coatings, Adhesives, Propylene Alcohols Wire Coating, Rain Coats Acrylic Apparel, Fibers Carpets Auto Parts, ABS Acrylonitrile Consumer Resins Electronics Wastewater Acrylamide Treatment ABS—Acrylonitrile- butadiene-styrene MMA—methyl methac- rylate Phenol PF Resins Wood Adhesives BPA—bisphenol A PF Resins = Phenol- Cumene formaldehyde resins Epoxy Resins, Coatings, BPA Polycarbonate Medical Automotive Panels, Acetone MMA Medical Equipment, Baseball Helmets Surface Coatings, Adhesives, Acrylic Acid Super Absorbent Polymers Chemical Chains | 85 附件 9 qr   ÿ  ÿ    ÿ  ÿ         ÿ      ÿ    ÿ ! 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Energy-related tax incentives also support both energy production and consumption. Provisions supporting the oil and gas sector reflect desires for domestic energy production and energy security, long-standing cornerstones of U.S. energy policy. Incentives for renewable energy reflect the desire to have a diverse energy supply, also consistent with a desire for domestic energy security. Incentives for energy efficiency are designed to reduce consumption of energy from all energy sources. Incentives for renewable energy, energy efficiency, and alternative technology vehicles reflect environmental concerns related to the production and consumption of energy using fossil-based resources. Table 1 contains a current list of energy- related tax expenditures and other energy tax provisions.27 FŚŞŞŔŗ FŠŐŗŞ There are a number of tax incentives currently available for energy production using fossil fuels. They can be broadly categorized as (1) enhancing capital cost recovery; (2) subsidizing extraction of high-cost fossil fuels; or (3) encouraging investment in non-petroleum or cleaner fossil fuel energy options. Certain incentives are designed to support coal, while others tend to support the oil and gas sector. The fossil fuels related incentives listed in Table 1 are estimated to reduce federal tax revenues by $21.5 billion between 2015 and 2019. Among the capital cost subsidies, the allowance of the percentage depletion method is estimated to cost $8.8 billion between 2015 and 2019.28 Under percentage depletion, a deduction equal to a fixed percentage of the revenue from the sale of a mineral is allowed. Total lifetime deductions, using this method, typically exceed the capital invested in the project. To the extent that percentage depletion deductions exceed project investment, percentage depletion becomes a production subsidy, instead of an investment subsidy. In other words, taxpayers may be able to claim allowances that reduce tax liability even after the cost of investment is fully recovered. Other capital cost recovery provisions include expensing of intangible drilling costs related to exploration and development and a decrease in the amortization period for certain geological and geophysical (G&G) expenditures.29 The expensing of exploration and development costs is estimated to cost the federal government $7.5 billion in revenue losses over the 2015 through 2019 budget window, while the reduced amortization period for G&G expenditures is estimated to cost $0.7 billion over the same time period. (...continued) powered vehicles. Even if the gas tax were to be viewed as one correcting for emissions, it would make more economic sense to tax emissions rather than just those coming from the burning of fossil fuels by motor vehicles. 26 See also U.S. Congress, Joint Committee on Taxation, Present Law and Analysis of Energy-Related Tax Expenditures, committee print, 114th Cong., June 9, 2016, JCX-46-16. 27 Tax expenditures are government revenue losses attributable to tax provisions that allow for special exclusions, exemptions, or deductions from income or provisions that provide special tax credits, preferential tax rates, of defer tax liability. Technically, excise tax credits are not considered tax expenditures because they do not directly affect income tax liability. 28 The tax expenditure for percentage depletion is computed by subtracting the value of cost depletion, the standard depletion method, from the value of percentage depletion. The resulting lifetime excess is the tax expenditure. 29 Expensing costs means to deduct the full cost of an investment in the current tax year, rather than depreciate the costs over a period of time. Congressional Research Service 7 附件 11 Stockholm Environment Institute, Working Paper 2017-02 Effect of government subsidies for upstream oil infrastructure on U.S. oil production and global CO2 emissions Peter Erickson, Adrian Down and Michael Lazarus, Stockholm Environment Institute Doug Koplow, Earth Track EFFECT OF GOVERNMENT SUBSIDIES ON U.S. OIL PRODUCTION AND GLOBAL CO2 EMISSIONS SEI-WP-2017-02 Among the basins evaluated here, the greatest impact at $100 per barrel would be for offshore Gulf resources. This is because the region has the highest concentration of fields with high break-even costs. Figure 2: Share of U.S. oil resources that are subsidy-dependent as a function of oil prices 160 140 120 Not yet discovered 100 Economic Numerical oil resource (billion 80 results at barrels) Discovered, economic $50/barrel 60 20 without subsidies 40 24 20 29 Already producing - 30 40 50 60 70 80 90 100 Oil price ($/barrel) Note: The chart assumes a 10% hurdle rate. Figure 2 also displays (in grey hatching) Rystad’s estimates of the U.S. oil resources that may still be discovered, most of which would cost $70 per barrel or more to develop.20 These estimates are speculative, so we do not assess the fields’ dependence on subsidies in detail here. Still, should they prove as subsidy-dependent as the fields we do assess, the impact of subsidies at higher prices would be larger than we currently estimate.21 It is notable that industry dependence on subsidies increases at higher hurdle rates. If investors used a hurdle rate of 15%, rather than the 10% rate used for Figure 2, 25 billion barrels of oil (instead of 20) would be subsidy-dependent at $50 per barrel, and only 5 billion (instead of 23) would proceed anyway. Thus, the total proportion of subsidy-dependent production would rise to more than 80% at a 15% hurdle rate, compared with slightly less than 50% at a 10% hurdle rate. Appendix 1includes a version of Figure 2 using a 15% hurdle rate instead of 10%. 20 These estimates include Rystad’s assessment of the Midland Basin Wolfcamp shale. Recent estimates of that formation by the U.S. Geological Survey (USGS) indicate it could hold 20 billion barrels (https://pubs.er.usgs.gov/publication/fs20163092). This is about 14 billion barrels more than Rystad’s (mid-2016) estimate. Should the potential be as the USGS estimates, this could increase the U.S. economic oil resource by about 10%. However, because the USGS still considers these resources undiscovered, including them here would not affect our findings on subsidy-dependent, already discovered resources. 21 For example, should the same amount of oil resource be subsidy-dependent at $100 per barrel (due to new discoveries) as we estimate at $50 per barrel – 20 billion barrels – then 17% of the 120 billion barrels of not-yet- producing oil at $100 per barrel could be subsidy-dependent. 17 EFFECT OF GOVERNMENT SUBSIDIES ON U.S. OIL PRODUCTION AND GLOBAL CO2 EMISSIONS SEI-WP-2017-02 3.3 Effects on oil resources, production and CO2 emissions At prices of $50 per barrel, subsidies boost fields into profitability that contain an estimated 20 billion barrels of oil. Table 4 presents the scale of subsidy-dependent oil by basin, both in terms of barrels and as a share of each basin’s resource base. Although the absolute and relative quantities of each basin’s subsidy-dependent oil varies, subsidies have a substantial impact in all of them. The impact in terms of barrels of oil is highest in the Permian Basin. The share of each basin’s resource that is dependent on subsidies is highest in the Gulf of Mexico. Table 4: Impact of subsidies on undeveloped oil resources and GHG emissions (at $50/bbl) Economic oil Increase in economic oil resources, resources due to subsidies Increase in Percent discovered but net GHG Area subsidy- not yet (billion emissions (Gt dependent (Gt CO2) producing barrels) CO2) (billion barrels) Williston basin 4.1 59% 2.4 1.0 0.2 20.3 40% 8.0 3.3 0.6 Permian basin 2.1 73% 1.5 0.6 0.1 Gulf of Mexico Rest of 16.7 46% 7.6 3.1 0.6 U.S. Total U.S. 43.3 45% 19.6 8.1 1.5 Source: SEI analysis based in part on data from Rystad Energy. Once burned, the nearly 20 billion barrels of subsidy-dependent oil would release about 8 22 billion tonnes (Gt) CO2, as is also indicated in Table 4. Some further context on the relative scale of these emissions is helpful. The Intergovernmental Panel on Climate Change (IPCC) has estimated that if society is going to maintain even a two- thirds chance of limiting warming to the internationally agreed goal of 2°C (Clarke et al. 23 2014), net global emissions from 2016 onward cannot exceed 840 Gt CO2. In that context, the decision by the U.S. federal and state governments to continue subsidizing oil investment could produce oil that, once burned, will produce CO2 emissions equivalent to about 1% of the remaining global carbon budget that all sectors of all economies. It can also be helpful to compare this added production to the amount of oil that the U.S. might produce in a 2°C-consistent scenario. Some researchers have explored this question, using models that minimize the cost of meeting the global budget (McGlade and Ekins 2015; IEA 22 We use “tonnes” to denote metric tons. To estimate CO2 emissions, we use Rystad’s assumed energy content of 5.51 MMBtu/ barrel and apply standard carbon contents of crude oil of 20.31 kg C / MMBtu from the EPA’s national greenhouse gas inventory (U.S. EPA 2014). 23 Here, we adjust the IPCC’s 990 Gt CO2 budget from 2012 to 2100 (IPCC 2013) by the CO2 emissions that have been released in the four years since, or 150 Gt CO2. 18 附件 12 US chemical profile For up-to-date information on more than 120 global commodities, visit: icis.com/about/price-reports tarun raizada houston Ethylene oxide Uses ­market was boosted by winter weather, which us ethylene oxide capacity Ethylene oxide (EO) is mainly used to make drove antifreeze sales. ‘000 TONNES/YEAR ethylene glycol (EG), which accounts for three- Sasol’s $11bn Lake Charles Chemicals Company Location Capacity quarters of global EO consumption. The ­Project (LCCP) in the US is 81% complete, Shell Chemicals Geismar, 715 ­second largest outlet is in surface active agents, and the company is scheduled to start up its Louisiana including non-ionic alkylphenol ethoxylates first units at the site in the second half of Dow Chemical Taft, Louisiana 700 and detergent alcohol ethoxylates. 2018. LCCP consists of a 1.5m tonne/year Huntsman Port Neches, 580 Monoethylene glycol (MEG) is used in ethane cracker, as well as six downstream Texas ­polyester fibres, resins and antifreeze ­facilities. The EO/EG unit will have a capacity Indorama Clear Lake, Texas 435 ­formulations, and polyethylene terephthalate of 300,000 tonnes/year of crude EO and Ventures (PET) film for packaging.Diethylene ­ glycol 250,000 tonnes/year of MEG and associated Dow Chemical Seadrift, Texas 420 (DEG) is used in polyols, unsaturated polyes- higher glycols. US cracker capacity is expect- Equistar Bayport, Texas 380 ter resins and plasticizers. Triethylene glycol ed to increase by 35% by 2019, taking into Chemicals (TEG) is used in natural gas dehydration and ­account new cracker projects and expansions Dow Chemical Plaquemine, 270 as a dehumidifier. of existing crackers. Louisiana Other EO derivatives include glycol ethers In Mexico, Pemex’s output of EO reached NOTE: Top seven listed (used in solvents and fuels), ethanolamines 218,000 tonnes in 2017, down from 294,000 A full list of plants and projects capacities, (used in surfactants and personal care tonnes in 2016. The state giant is struggling to forecasts, production volumes and ­products), polyols for polyurethane (PU) supply feedstock ethylene to its downstream operating rates are available on the ­systems, polyethylene glycols (used in units following its contractual pledge to ­deliver ICIS Supply and Demand database ­toothpaste and medicines) and polyalkylene ethane to Ethylene XXI, a $5.2bn JV between glycols (used in antifoam agents and Brazil’s Braskem and Mexico’s Grupo Idesa. ­Ethylene, compressed oxygen and recycled ­hydraulic lubricants). Surfactants producers in Asia and ­elsewhere gas are mixed and fed to a multitubular EO is very explosive and difficult to in the world may be in for a tough time on ­catalytic reactor. The mixture is passed over a ­transport over long distances. ­account of lacklustre demand growth, global silver oxide catalyst at 200-300°C and 10-30 overcapacity and an increasingly stringent bar. The resulting gases from the reactor are Supply/demand ­regulatory environment, ­especially in China. cooled and then passed through a scrubber US EO supply is somewhat tight due to recent where the EO is absorbed, and can go straight production issues in the first quarter and the Prices to glycol production or be purified to produce impending start of the peak season in the EO contract prices for March fell from other EO derivatives. downstream surfactants and PET sectors. The ­February following a decline in the feedstock A crude EG mixture is produced by the anticipated pick-up in demand from the down- ­ethylene contract for March. The ethylene ­hydrolysis of EO with water under pressure. stream ­sectors will run from April to August. contract typically settles at the beginning of Fractional distillation under vacuum Demand was also at a healthy level during the month for the previous month, and the EO ­separates the MEG from DEG and TEG. the winter season as the downstream EG contract price moves in tandem with ­ethylene. The majority of EO contracts are Outlook US ETHYLENE OXIDE formula-based, and price movement compris- EO supply is expected to be tighter by the start es 80% of the change in the ethylene price of summer, driven by several EO/EG turna- Cents/lb, contract FOB and an ­additional conversion fee, or adder. rounds and higher demand from the onset of 62 The March EO contract settled at 51.60- the peak downstream surfactants ­season. Turn- 61.10 cents/lb free on board (FOB), a decrease arounds are generally scheduled after the peak 61 of 1.40 cents/lb from February. antifreeze season since demand tends to be US spot feedstock ethylene prices have slower. In addition, demand from downstream 60 fallen to their lowest point in nine years as EG is also expected to see a pick-up from the ­production continues to be bolstered by new PET market, which has its peak season from 59 crackers and demand is hampered by April to August. PET is a major outlet for EG. ­downstream outages. Feedstock ethylene supply may become 58 more snug as downstream polyethylene (PE) Technology outages wrap up and as new PE plants EO was first manufactured using ethylene ­increase production. ■ 57 Apr Feb chlorohydrin as an intermediate, but this 2017 2018 route has been superseded by the direct Access the archive of the Chemical Profiles ­oxidation of ethylene with air or oxygen. A-Z at icis.com/subscriber/icb 84 | ICIS Chemical Business | 13-19 April 2018 www.icis.com ICB_240818_082-089 Profiles April18.indd 84 8/22/18 4:09 PM US chemical profile For up-to-date information on more than 120 global commodities, visit: icis.com/about/price-reports Jessie Waldheim Houston Ethylene Uses Prices US ethylene capacity Ethylene is used in the manufacture of poly- Prices peaked in 2017 during Q1, amid turna- ‘000 TONNES/YEAR ethylene (PE), polyester, polyvinyl chloride rounds and outages at several US Gulf crack- Company Location Capacity (PVC), polystyrene (PS) and ethylene oxide ers and strong downstream consumption. In DowDuPont Freeport, Texas 3,155 (EO), as well as fibres and other organic chem- February, spot prices had risen to to a high of ExxonMobil Baytown, Texas 2,200 icals. PE accounts for 60% of global ethylene 36-38 cents/lb and contract prices to a high of Chevron Phillips Sweeny, Texas 1,966 demand. 35.75 cents/lb. INEOS Chocolate Bayou, 1,907 Prices moderated in Q2 as outages resolved Texas Supply/demand and continued falling into the middle of the LyondellBasell Channelview, Texas 1,859 US ethylene supply is expected to tighten late year as the several expected downstream pro- DowDuPont Plaquemine, 1,507 in 2017 as new downstream capacity has jects had not started up by mid-year. Louisiana come online ahead of expected new ethylene Hurricane Harvey in Q3 pushed prices Formosa Point Comfort, 1,496 capacity. Three new crackers and one idled higher, although the post-hurricane high in Plastics Texas cracker had been expected to come online late late September remained below the peak in Shell Norco, Louisiana 1,420 in 2017. One cracker started up in September, February. Westlake Lake Charles, 1,356 but the others are now expected in early 2018. Louisiana Some of the companies building these pro- Technology LyondellBasell La Porte, Texas 1,152 jects cited Hurricane Harvey for the delays. Commercial production of ethylene is carried LyondellBasell Corpus Christi, 1,134 The hurricane in late August caused ethyl- out by steam cracking hydrocarbon feed- Texas ene outages along the Texas coast into stocks. Natural gas liquids (NGLs) ethane and BASF Total Port Arthur, Texas 1,040 Louisiana. While most units were back online propane are the primary feedstocks in the US ExxonMobil Baton Rouge, 1,000 within weeks, several outages continued into due to their abundance from shale gas, while Louisiana Q4. The hurricane also caused outages in oil-based naphtha is the primary feedstock in DowDuPont Taft, Louisiana 990 downstream markets, which took some pres- Europe and Asia. ExxonMobil Beaumont, Texas 900 sure off supply levels during Q3. NOVA Chemicals Geismar, Louisiana 885 Ethylene inventory levels at the close of Q3 Outlook Shell Deer Park, Texas 835 had increased from the prior quarter and from With the delay of several cracker projects into Chevron Phillips Cedar Bayou, Texas 803 the prior year, according to the American Fuel early 2018, ethylene supply is expected to be Chevron Phillips Port Arthur, Texas 803 & Petrochemical Manufacturers (AFPM). tight early in the year. While Dow started up DowDuPont Orange, Texas 680 Earlier in 2017, ethylene supplies also had its cracker in Freeport, Texas, in September, Eastman Longview, Texas 640 tightened due to a combination of offline crack- the start-up of three other projects was post- Flint Hills Port Arthur, Texas 621 ers and strong consumption into PE during Q1 poned. These are: Resources and part of Q2. However, ethylene supplies ■ ExxonMobil at Baytown, Texas (1.5m LyondellBasell Morris, Illinois 549 lengthened in the middle of the year as outages tonnes/year expected mid-2018, previously Occidental Ingleside, Texas 544 resolved and as PE consumption eased. end 2017) Chemical/ ■ Chevron Phillips Chemical at Cedar Bayou, Mexichem US ETHYLENE Texas (1.5m tonnes/year expected Q1 2018, Sasol Lake Charles, 482 previously end 2017) Louisiana Cents/lb ■ NOTE: Top 25 listed 40 Indorama at Lake Charles, Louisiana Pipeline, spot DEL (370,000 tonnes/year expected early 2018, Contract DEL previously end 2017) ■ Sasol at Lake Charles, Louisiana (1.5m 35 As these and other projects come online, tonnes/year, expected H2 2018) supply could move into a more balanced or Supply is not expected to be constrained by 30 even a long position. Ethylene capacity is feedstock ethane supply, which is expected to expected to expand by more than five mil- remain adequate. However, crude oil values 25 lion tonnes/year by mid-2018 with another are lower now than when many of these eth- three million tonnes/year planned by the ylene and related downstream projects were 20 end of 2018. planned, which has narrowed the cost advan- Other 2018 ethylene projects include: tage US production receives from using ■ Formosa Plastics at Point Comfort, Texas ethane as a feedstock. ■ 15 Dec Nov (1.2m tonnes/year, expected Q2 2018) 2016 2017 ■ Shintech at Plaquemine, Louisiana Access the archive of the Chemical Profiles (500,000 tonnes/year, expected early 2018) A-Z at icis.com/subscriber/icb 54 | ICIS Chemical Business | 8-14 December 2017 www.icis.com ICB_240818_052-057 Profiles December17.indd 54 8/20/18 2:39 PM US chemical profile For up-to-date information on more than 120 global commodities, visit: icis.com/about/price-reports jessie waldheim houston Propylene Uses stream derivative prices to rise as well, which US PROPYLENE CAPACITY Propylene is mainly used to make polypro- caused domestic derivatives to be less com- ‘000 TONNES/YEAR pylene (PP), which accounts for about half of petitive against imported derivatives. Operat- Company Location Capacity propylene consumption in the US. Other out- ing rates for downstream polypropylene (PP) LyondellBasell Channelview, Texas 1,905 lets for propylene include acrylonitrile fell as imports rose. ExxonMobil Baytown, Texas 1,700 (ACN), propylene oxide (PO), a number of al- The lower propylene consumption allowed Chemical cohols, cumene and acrylic acid. supply levels to recover and inventory levels DowDuPont Freeport, Texas 1,430 began ticking higher in mid-January and con- ExxonMobil Baton Rouge, 1,275 Supply/demand tinued to recover through much of February. Chemical Louisiana US propylene supplies had been tight in early Shell Chemicals Norco, Louisiana 1,065 2018 amid production issues and low inven- Prices Flint Hills Houston, Texas 790 tory levels. Inventory levels had been low Propylene spot and contract prices rose sharp- Resources since late 2017, following the impact of Hur- ly at the start of 2018, and in January reached Enterprise Mont Belvieu, Texas 750 ricane Harvey on production in the US Gulf their highest points since December 2014. The Products coast. Multiple production units, both includ- high prices were due largely to tight supplies BASF Total Port Arthur, Texas 635 ing crackers and refineries, were taken off line following production issues. Spot prices for Formosa Point Comfort, Texas 575 during the late-August hurricane. Supplies polymer-grade propylene (PGP) had diverged Plastics USA were not immediately tightened as the hurri- from refinery-grade propylene (RGP), as the Chevron Phillips Sweeny, Texas 545 cane also affected downstream plants. production issues had centred around propane Chemical Many outages were resolved by late Septem- dehydrogenation (PDH) units, which produce Note: Top 10 sites ber. However some cracker outages continued PGP. RGP is rarely used for chemical deriva- A full list of plants and projects capacities, into the fourth quarter and refinery operating tives, but is commonly used to produce PGP. forecasts, production volumes and rates remained below pre-Harvey levels into late Historically, spot PGP has been valued operating rates are available on the November. As consumption levels had normal- about 10 cents/lb above spot RGP. However, ICIS Supply and Demand database ised by the fourth quarter, propylene supply amid a tight market for PGP and relatively bal- was snug and inventory levels remained low. anced market for RGP, the spread widened to tonne/year PDH units were recently built in Meanwhile, the propylene market contin- 30.5 cents/lb in late January. As the high-cost the US Gulf, one which started up in Decem- ued to await the start-up of a new propane de- propylene affected downstream demand, con- ber 2015 and the other which was ramping up hydrogenation (PDH) unit, which had faced sumption rates fell and propylene prices began to full production as of late February. several delays. A production outage for an- to moderate. Propylene contract prices in Feb- other PDH unit in late December, followed by ruary fell by 6 cents/lb, while spot PGP prices Outlook a days-long outage for a third PDH unit in dropped by about 20 cents/lb in the three The US propylene market is expected to mid-January, further tightened supplies and weeks following the late-January high point. lengthen as several production projects are caused propylene prices to spike. scheduled to be complete by the end of 2018, Those high propylene prices caused down- Technology while no consumption projects are expected Propylene comes in three grades: polymer over the same timeline. This is a shift from re- US PROPYLENE grade (99.5% minimum purity), chemical cent years as propylene supply has been tight grade (93-94% minimum purity) and refinery due to a move in the US towards lighter crack- Cents/lb, DEL grade (60-70% purity). er feedstocks like ethane. Despite light feed- 80 Polymer grade, contract Polymer grade, pipeline, spot There are several routes to produce propyl- stocks continuing to be favoured, several new Renery grade, pipeline, spot 70 ene, most commonly as a by-product of gasoline cracker projects are expected to expand the production in fluid catalytic cracking (FCC) volume of propylene produced. 60 units in refineries. Propylene also is a by-prod - In addition, a new 750,000 tonne/year PDH uct steam cracking of liquid feedstocks such as unit in the US Gulf is expected to be operating at 50 ethane and naphtha. More than half the propyl- full capacity. Another new 750,000 tonne/year ene produced in the US comes from refineries, PDH unit had started up in December 2015. 40 while about a third comes from steam cracking. Meanwhile, strong demand for US gasoline On-purpose routes for propylene include exports is continuing to encourage strong oper- 30 metathesis, which converts ethylene into pro- ating rates for US refineries, which is resulting pylene, and PDH, which converts propane in good propylene production from refineries. ■ 20 Mar Feb into propylene. While on-purpose systems 2017 2018 have been a small part of domestic propylene Access the archive of the Chemical Profiles production, it has been growing. Two 750,000 A-Z at icis.com/subscriber/icb 74 | ICIS Chemical Business | 9-15 March 2018 www.icis.com ICB_240818_072-081 Profiles March18.indd 74 8/22/18 3:49 PM US PROPYLENE OXIDE CAPACITY '000 TONNES/YEAR ~ IHS Markit· f) ~ 1.oc.uon CIPICltY Hullb!Mn Pon ~hes . Texas 240 < Chemicals < Chemical Economics Handbook l)'(lftdol~ I Bayport. Tex11s 600 Chennel\'leW, TeX 8.5 years > 5 to ≤ 8.5 (1) years Euro EUR-TB-5 Euro EUR-TB-7 U-B3Er er B31.15 TB-3 TB-7 ≤ years 5 > 8.5years US Dollar USD-TB-7 Euro EUR-TB-3 S-B5U olr>5t . er 1 TB-5 > 5 ≤ to 8.5 (1) years US Dollar USD-TB-5 S-B3U olr≤5yasTB-3 ≤ 5 years US Dollar USD-TB-3 附件 24 Glenn Hegar Texas Comptroller of Public Accounts Economy FiscalNotes [comptroller.texas.gov/economy/fiscal-notes/] Chapter 313: Attracting Jobs and Investment State Law Aims at Local Development by Olga Garza and Annet Nalukwago Published April 2016 The 2001 Legislature’s Texas Economic Development Act, often called "Chapter 313" for its position in the Texas Tax Code, allows public school districts to offer tax incentives for businesses that invest in their communities. The Chapter 313 incentive is designed to attract new businesses by offering them a 10-year limitation on their appraised property value for a portion of the school district property tax. In exchange for the value limitation, the business agrees to build or install new property and create jobs in the school district. Most of the local tax revenue the school district forgoes under Chapter 313 is replaced with state funding. Thus the act uses state revenue to promote local economic development. Chapter 313 was prompted by a growing sentiment among the state’s leaders that Texas was becoming less attractive to businesses due to better economic development incentives offered by other states. In 2001, Texas legislators argued it was difficult to entice companies such as Intel and Boeing without competitive property tax incentives. Over the years, Chapter 313 incentives have been credited with helping to bring a Toyota truck plant to San Antonio and a Samsung semiconductor facility to Austin. The program isn’t without its critics. In 2015, Governor Greg Abbott vetoed legislation to expand Chapter 313 incentives to projects involving multiple, contiguous school districts. The governor’s veto stated that, “While the program may sometimes have a positive impact on local economic development, serious concerns exist about its oversight, its transparency, and its value to the taxpayers.” Opponents argue that Chapter 313 produces questionable returns for its investment of tax dollars, with incentives going to businesses that might have established themselves in Texas in any case. Yet the program has proven popular with legislators. Originally set to expire in 2007, Chapter 313 has been extended three times, with a current expiration date of December 31, 2022. Since the program’s creation, the Legislature has made numerous changes to its requirements. Project eligibility, for instance, has expanded significantly. Other changes have been made to the program’s job creation and wage requirements. How Chapter 313 Works An appraised value limitation is an agreement between a taxpayer and a school district in which the taxpayer proposes to build or install property — and create jobs meeting certain requirements — in exchange for a 10-year limitation on the taxpayer’s property value for tax purposes. For the term of the limitation agreement, the maintenance and operations portion of the property tax isn’t levied on property value in excess of the limitation amount. The property remains fully taxable for the other portion of local property taxes, the interest and sinking tax. Chapter 313 limitation amounts are set in state law and vary from $10 million to $100 million in property value. Companies seeking the limitation must submit an application and fee to the school district in which the project will be located. While Chapter 313 tax limitation agreements are made between individual companies and school districts, the Legislature has charged the Comptroller’s office with several duties related to them. Since 2013, the agency has been required to determine whether a proposed project is reasonably likely to generate, within 25 years, enough state taxes and local M&O tax revenue to offset the tax losses due to the limitation agreement. It also must find that the tax limitation is a determining factor in the applicant’s decision to invest and build in Texas. School districts cannot enter into Chapter 313 agreements without Comptroller certification. Under current law, industries eligible for Chapter 313 school property tax limitation include: manufacturing research and development clean coal and other clean energy projects renewable electricity generation nuclear energy computer data centers “Texas priority projects” — those with a qualified investment commitment of more than $1 billion To be eligible for the tax limitation, a business must create a minimum of 25 “qualifying” jobs in non- rural school districts and 10 qualifying jobs in rural school districts. The statute allows this minimum number of jobs to be waived in certain circumstances, however, and more than half of applicants in fact receive such waivers. Qualifying jobs must provide certain healthcare benefits, offer the employee at least 1,600 hours of work per year and pay at least 110 percent of the average manufacturing wage for the county or the Council of Governments region in which the district is situated. The average wage of any other jobs created must exceed the county average wage for jobs in all industries. Property Requirements To qualify for a Chapter 313 property tax limitation, companies are required to make a minimum qualifying investment in the school district in which they seek to locate, varying from $1 million to $100 million (Exhibits 1 and 2). Minimum property value limitations they can receive in return vary from $10 million to $100 million, depending on the school district’s taxable property values and whether it is considered a rural or non-rural district. EXHIBIT 1: NON-RURAL SCHOOL DISTRICT PROPERTY INVESTMENT AND TAX LIMITATION AMOUNTS Taxable Value of All School District Prop erty Minimum Qualified Investment Minimum Tax Limitation Amount $10 billion or more $100 million $100 million $1 billion or more, but less than $10 billi $80 million $80 million on $500 million or more, but less than $1 bi $60 million $60 million llion $100 million or more, but less than $500 $40 million $40 million million Less than $100 million $20 million $20 million Sources: Texas Tax Code and Texas Comptroller of Public Accounts EXHIBIT 2: RURAL SCHOOL DISTRICT PROPERTY INVESTMENT AND TAX LIMITATION AMOUNTS Taxable Value of All School District Prop erty Minimum Qualified Investment Required Minimum Tax Limitation Amount $200 million or more $30 million $30 million $90 million or more, but less than $200 $20 million $25 million million $1 million or more, but less than $90 mil $10 million $20 million lion $100,000 or more, but less than $1 millio $5 million $15 million n Less than $100,000 $1 million $10 million Sources: Texas Tax Code and Texas Comptroller of Public Accounts Current Agreements: Investments A 2015 Comptroller report to the Legislature assessed the progress of 259 Chapter 313 agreements. These agreements represented an estimated total investment of about $123 billion through the entire length of the agreements, and reported investments of about $59 billion through 2013 (Exhibit 3). EXHIBIT 3: CURRENT TAX LIMITATION AGREEMENTS PROJECTS AND INVESTMENTS Estimated Total Investment fo Reported Investment through Category Total Active Agreements r Length of Agreement 2013 Manufacturing 116 $93,464,080,000 $42,877,117,000 Research and Development 4 $835,587,000 $835,587,000 Renewable Electric Power Ge 127 $24,486,016,000 $15,249,763,000 neration (Wind) Renewable Electric Power Ge 9 $1,342,214,000 $548,988,000 neration (Other) Electric Power Generation (In 1 $2,848,414,000 $0 tegrated Gasification Combin ed Cycle) Nuclear Electric Power Gener 2 $0 $0 ation Total 259 $122,976,311,000 $59,511,455,000 Note: Other eligible categories have no active projects at this time. Source: Texas Comptroller of Public Accounts Current Agreements: Job Creation and Salaries Manufacturing projects are by far the most important Chapter 313 projects in terms of job creation, accounting for 90 percent of the qualifying jobs created through 2013 (Exhibit 4). EXHIBIT 4: JOB CREATION AND ACTIVE AGREEMENTS BY INDUSTRY, 2003-2013 Percentage Share of Job Cre Project Type Number of Active Projects ation Share of Active Projects Manufacturing 116 90% 45% Research and Development 4 1% 2% Renewable (Wind) 127 9% 49% Renewable (Other) 9 0% 3% Electric Power Generation (In 1 0% 0% tegrated Gasification Combin ed Cycle) Nuclear 2 0% 1% Source: Texas Comptroller of Public Accounts From 2003 through 2013, Chapter 313 applicants executed agreements to create a total of 4,903 qualifying manufacturing jobs with their projects. By 2013, they had greatly exceeded this figure, creating a cumulative total of 8,013 qualifying jobs in manufacturing (Exhibit 5). EXHIBIT 5: CHAPTER 313 MANUFACTURING PROJECTS, 2003-2013 CUMULATIVE NUMBER OF JOBS COMMITTED VERSUS ACTUAL JOBS CREATED Jobs 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Number 10 26 2,107 2,191 2,561 2,917 3,038 3,332 3,623 4,170 4,903 of qualif ying job s promi sed Number 54 60 662 2,267 2,921 3,355 3,328 5,147 6,300 6,585 8,013 of qualif ying job s actual ly creat ed Number 54 60 671 2,276 3,024 3,529 3,493 5,281 6,575 6,902 8,308 of all ne w jobs created Source: Texas Comptroller of Public Accounts In 2013, the average wage for qualifying jobs created by Chapter 313 projects was $59,451, substantially less than the statewide manufacturing average of $68,904 (Exhibit 6). Again, though, wages for qualifying jobs under Chapter 313 are determined by the average for manufacturing jobs in the specific county or region at the time of the application, and these areas may pay lower wages than the statewide average. The program, moreover, doesn’t require companies with agreements to raise wages during the length of the tax limitation. Furthermore, the 2009 Legislature added a provision allowing projects creating more than 1,000 jobs to pay wages equal to or higher than the county average wage for all jobs, rather than manufacturing jobs only. These factors may explain the gap between average Chapter 313 wages and the state average. EXHIBIT 6: AVERAGE WAGES, CHAPTER 313 JOBS VS. STATE AVERAGE FOR MANUFACTURING, 2007-2013 Jobs 2007 2008 2009 2010 2011 2012 2013 Chapter 313* $54,593 $55,767 $56,796 $52,506 $56,120 $0,685 $59,451 Manufacturin 60,040 60,489 60,350 63,253 66,017 68,517 68,904 g, State *Note: Agreement holders submit jobs data for publication in the Biennial Progress Report for the Texas Economic Development Act. Source: Texas Comptroller of Public Accounts and Economic Modeling Specialists Intl. Reduction in Taxable Values From 2003 to 2013, the total taxable property value for Chapter 313 projects, without tax limitations, rose from about $157 million to about $23 billion. Chapter 313 tax agreements reduced the total taxable property value to about $5 billion in 2013 (Exhibit 7). EXHIBIT 7: CHAPTER 313 PROJECTS TAXABLE PROPERTY VALUES 2003-2013 Taxable Property Value Without Tax Limi Taxable Property Value With Tax Limitati Tax Year tation on 2003 $156,904,000 $156,904,000 2004 $427,130,000 $427,130,000 2005 $933,392,000 $570,405,000 2006 $1,966,874,000 $1,170,245,000 2007 $4,399,191,000 $2,253,999,000 2008 $7,989,625,000 $3,783,722,000 2009 $12,726,138,000 $6,043,803,000 2010 $14,712,862,000 $3,511,411,000 2011 $16,781,608,000 $2,878,658,000 2012 $19,148,488,000 $2,884,727,000 2013 $23,126,254,000 $5,362,144,000 Source: Texas Tax Code and Texas Comptroller of Public Accounts These tax limitations provided companies with gross tax benefits of $815 million in the same period (Exhibit 8). EXHIBIT 8: GROSS TAX BENEFIT DUE TO CHAPTER 313 PROJECTS, 2003 - 2013 250 200 150 100 Millions of Dollars 50 0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Highcharts.com Source: Texas Comptroller of Public Accounts Unpredictability Interest in Chapter 313 continues, with 52 applications received in 2014 and 68 in 2015. Yet so do concerns about the way in which its tax limitations are structured. The statutory purpose of Chapter 313 is to encourage businesses to invest in Texas and create relatively high-paying new jobs. Proponents of the program assert that providing an early tax incentive to capital- intensive projects ultimately benefits local economies with an increased tax base at the end of the tax limitation period. One bill introduced in the 2015 legislative session would have amended the Texas Economic Development Act to reclaim the foregone property tax revenue if the market value of the property declines by 20 percent or more during the tax limitation period. While this provision didn’t become law, it highlights a continuing difficulty posed by Chapter 313. As noted above, state law requires the Comptroller’s office to determine whether a proposed Chapter 313 project is reasonably likely to generate enough tax revenue to offset the loss due to the tax limitation within 25 years. Yet economic projections over such a long period are uncertain at best. Economic conditions change; companies and industries rise and fall. Some Chapter 313 projects fail to produce the predicted rise in property values. Among the 13 projects with tax limitations that ended from 2013 to 2015, actual market values in the last year of the limitation period ranged from 28 percent to 125 percent of the initial market value. While most were within 20 percent of their initial projections, the wide range of values shows the volatility of assumptions made about as-yet-unbuilt projects. This unpredictability poses an ongoing challenge in assessing the value of Chapter 313. FN To learn more about the Chapter 313 program, search for “Chapter 313” at the top of the page. Glenn Hegar Texas Comptroller of Public Accounts Report of the Texas Economic Development Act 2017 A Report of the Texas Economic Development Act Brazosport ISD Agreement #1 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) The Dow Chemical Co. NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 12/3/02 First year of qualifying time period 2003 First year of property value limitation 2005 Employment Information Number of qualifying jobs recipient committed to create on application 30 Number of qualifying jobs recipient actually created (through 2015) 50 Number of total jobs created (through 2015)* 55 Median wage reported (for 2015)** $109,384 Total wages reported (for 2015) $6,016,120 Year in which first qualified jobs are reported 2005 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $263,000,000 Qualified investment reported (through 2015) $225,000,000 Total investment (estimated) $247,456,700 2015 market value of the qualified property as reported by company $148,000,000 M&O taxable value of qualified property (in 2015) if limitation were not in effect $148,000,000 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $22,255,567 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $148,000,000 Dollar amount of M&O levy imposed with the limitation (through 2015) $8,925,864 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $13,329,704 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $22,255,567 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $14,013,259 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 63.0% Payment in lieu of taxes (PILOT) provision in agreement $0 Revenue protection payments $1,897,467 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports 18 January 2017 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Brazosport ISD Agreement #172 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) Olin Chlorine 7 LLC NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 1/4/11 First year of qualifying time period 2014 First year of property value limitation 2016 Employment Information Number of qualifying jobs recipient committed to create on application 8 Number of qualifying jobs recipient actually created (through 2015) 14 Number of total jobs created (through 2015)* 16 Median wage reported (for 2015)** $75,504 Total wages reported (for 2015) $1,192,094 Year in which first qualified jobs are reported 2014 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $96,000,000 Qualified investment reported (through 2015) $797,672,564 Total investment (estimated) $896,685,495 2015 market value of the qualified property as reported by company $795,963,180 M&O taxable value of qualified property (in 2015) if limitation were not in effect $795,963,180 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $12,709,579 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $795,963,180 Dollar amount of M&O levy imposed with the limitation (through 2015) $12,709,579 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $84,581,443 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $64,941,783 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 76.8% Payment in lieu of taxes (PILOT) provision in agreement $5,547,962 Revenue protection payments $9,462,158 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports 114 January 2017 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Brazosport ISD Agreement #213 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) The Dow Chemical Co. NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 5/1/12 First year of qualifying time period 2013 First year of property value limitation 2015 Employment Information Number of qualifying jobs recipient committed to create on application 8 Number of qualifying jobs recipient actually created (through 2015) 10 Number of total jobs created (through 2015)* 10 Median wage reported (for 2015)** $110,038 Total wages reported (for 2015) $1,100,380 Year in which first qualified jobs are reported 2013 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $136,320,000 Qualified investment reported (through 2015) $76,000,000 Total investment (estimated) $78,000,000 2015 market value of the qualified property as reported by company $76,000,000 M&O taxable value of qualified property (in 2015) if limitation were not in effect $76,000,000 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $1,180,400 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $30,000,000 Dollar amount of M&O levy imposed with the limitation (through 2015) $702,000 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $478,400 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $7,538,391 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $3,087,342 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 41.0% Payment in lieu of taxes (PILOT) provision in agreement $250,003 Revenue protection payments $604,560 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports 140 January 2017 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Brazosport ISD Agreement #214 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) The Dow Chemical Co. NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 5/1/12 First year of qualifying time period 2016 First year of property value limitation 2018 Employment Information Number of qualifying jobs recipient committed to create on application 56 Number of qualifying jobs recipient actually created (through 2015) 0 Number of total jobs created (through 2015)* 0 Median wage reported (for 2015)** $0 Total wages reported (for 2015) $0 Year in which first qualified jobs are reported 2016 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $639,873,760 Qualified investment reported (through 2015) $639,873,760 Total investment (estimated) $950,000,000 2015 market value of the qualified property as reported by company $0 M&O taxable value of qualified property (in 2015) if limitation were not in effect $0 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $0 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $0 Dollar amount of M&O levy imposed with the limitation (through 2015) $0 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $84,288,357 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $63,832,727 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 75.7% Payment in lieu of taxes (PILOT) provision in agreement $7,634,806 Revenue protection payments $10,196,035 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports Texas Comptroller of Public Accounts • January 2017 141 A Report of the Texas Economic Development Act Brazosport ISD Agreement #215 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) The Dow Chemical Co. NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 4/3/12 First year of qualifying time period 2018 First year of property value limitation 2020 Employment Information Number of qualifying jobs recipient committed to create on application 240 Number of qualifying jobs recipient actually created (through 2015) 0 Number of total jobs created (through 2015)* 0 Median wage reported (for 2015)** $0 Total wages reported (for 2015) $0 Year in which first qualified jobs are reported 2018 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $365,000,000 Qualified investment reported (through 2015) $217,281,660 Total investment (estimated) $2,885,000,000 2015 market value of the qualified property as reported by company $0 M&O taxable value of qualified property (in 2015) if limitation were not in effect $0 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $0 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $0 Dollar amount of M&O levy imposed with the limitation (through 2015) $0 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $275,385,217 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $221,019,008 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 80.3% Payment in lieu of taxes (PILOT) provision in agreement $16,388,512 Revenue protection payments $17,442,822 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports 142 January 2017 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act La Porte ISD Agreement #282 Identifiers Name of school district La Porte ISD Name of CAD appraising the qualified property in this school district Harris Name of applicant on original application Celanese Ltd. Name of company entering into original agreement with district Celanese Ltd. Name of current agreement holder(s) Celanese Ltd. NAICS code 325199 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 10/8/13 First year of qualifying time period 2014 First year of property value limitation 2016 Employment Information Number of qualifying jobs recipient committed to create on application 24 Number of qualifying jobs recipient actually created (through 2015) 40 Number of total jobs created (through 2015)* 51 Median wage reported (for 2015)** $62,500 Total wages reported (for 2015) $3,187,500 Year in which first qualified jobs are reported 2014 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $585,000,000 Qualified investment reported (through 2015) $739,535,908 Total investment (estimated) $769,535,908 2015 market value of the qualified property as reported by company $80,951,580 M&O taxable value of qualified property (in 2015) if limitation were not in effect $80,951,580 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $841,896 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $80,951,580 Dollar amount of M&O levy imposed with the limitation (through 2015) $841,896 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $63,939,230 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $47,147,340 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 73.7% Payment in lieu of taxes (PILOT) provision in agreement $10,039,400 Revenue protection payments $4,844,487 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports 194 January 2017 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Bay City ISD Agreement #1028 Identifiers Name of school district Bay City ISD Name of CAD appraising the qualified property in this school district Matagorda County Name of applicant on original application Oxea Corp. Name of company entering into original agreement with district Oxea Corp. Name of current agreement holder(s) Oxea Corp. NAICS code 325199 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 10/9/15 First year of qualifying time period 2016 First year of property value limitation 2018 Employment Information Number of qualifying jobs recipient committed to create on application 19 Number of qualifying jobs recipient actually created (through 2015) 0 Number of total jobs created (through 2015)* 0 Median wage reported (for 2015)** $0 Total wages reported (for 2015) $0 Year in which first qualified jobs are reported 2017 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $216,000,000 Qualified investment reported (through 2015) $0 Total investment (estimated) $129,700,000 2015 market value of the qualified property as reported by company $0 M&O taxable value of qualified property (in 2015) if limitation were not in effect $0 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $0 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $0 Dollar amount of M&O levy imposed with the limitation (through 2015) $0 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $16,225,994 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $7,394,418 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 45.6% Payment in lieu of taxes (PILOT) provision in agreement $5,506,080 Revenue protection payments $1,046,837 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports Texas Comptroller of Public Accounts • January 2017 289 A Report of the Texas Economic Development Act Brazosport ISD Agreement #1112 Identifiers Name of school district Brazosport ISD Name of CAD appraising the qualified property in this school district Brazoria County Name of applicant on original application The Dow Chemical Co. Name of company entering into original agreement with district The Dow Chemical Co. Name of current agreement holder(s) The Dow Chemical Co. NAICS code 325320 Statutory eligibility category [313.024(b)] Manufacturing Date original limitation agreement approved by school district 03/15/16 First year of qualifying time period 2017 First year of property value limitation 2018 Employment Information Number of qualifying jobs recipient committed to create on application 35 Number of qualifying jobs recipient actually created (through 2015) 0 Number of total jobs created (through 2015)* 0 Median wage reported (for 2015)** $0 Total wages reported (for 2015) $0 Year in which first qualified jobs are reported 2018 Investment, Value, Levy and Levy Loss Information Limitation amount $30,000,000 Required qualified investment $30,000,000 Qualified investment proposed on application (both years) $300,553,840 Qualified investment reported (through 2015) $300,553,840 Total investment (estimated) $955,276,920 2015 market value of the qualified property as reported by company $0 M&O taxable value of qualified property (in 2015) if limitation were not in effect $0 Dollar amount of M&O levy that would have been imposed without the limitation (through 2015) $0 M&O taxable value of qualified property (in 2015) with limitation in effect (if applicable) $0 Dollar amount of M&O levy imposed with the limitation (through 2015) $0 Estimated tax benefit (school levy loss) from value limitation through 2015 (difference between the M&O taxes imposed on the qualified property with and without the limitation) $0 Estimated 13-year total M&O levy without any limit or credit (11 years for projects starting in 2003 and 2004) $109,799,018 Estimated 13- or 11-year total gross tax benefit to Co./levy loss to district (through limitation and tax credit) $75,757,961 Amount of gross 13- or 11-year tax benefit ÷ estimated 13- or 11-year total levy without any limit or credit = percentage exempted 69.0% Payment in lieu of taxes (PILOT) provision in agreement $6,538,110 Revenue protection payments $10,376,860 *3-digit: total = new; 4-digit: total = qualifying jobs plus non-qualifying jobs **3-digit: Median wage of new jobs reported; 4-digit: Median wage of qualifying jobs reports Texas Comptroller of Public Accounts • January 2017 327 Glenn Hegar Texas Comptroller of Public Accounts Report of the Texas Economic Development Act 2019 A Report of the Texas Economic Development Act Brazosport ISD Category Identifier Application # 172 Name of school district Brazosport ISD Name of CAD appraising the qualified property Brazoria Name of company/companies entering into original limitation agreement The Dow Chemical Company Name(s) of current agreement-holder(s) Olin Chlorine 7, LLC NAICS code 325900 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 1/4/2011 First complete year of qualifying time period 2014 First year of 8-year limitation period 2016 Number of qualifying jobs applicant committed to create on application 8 Number of qualifying jobs applicant created through 2017 19 Number of new jobs created through 2017 19 Median wage for new jobs in 2017 (in dollars) 79,498 Total wages of all new jobs total in 2017 (in dollars) 1,584,358 Year in which first new jobs (were/will be) created 2014 Limitation amount (in dollars) 30,000,000 Total qualified investment proposed on application (in dollars) 96,000,000 Qualified investment reported through 2017 (in dollars) 797,672,564 Estimated total investment for length of agreement (in dollars) 896,685,495 2017 market value of qualified property as reported by company (in dollars) 778,153,500 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 9,768,161 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 993,682 Texas Comptroller of Public Accounts • January 2019 99 A Report of the Texas Economic Development Act Brazosport ISD Category Identifier Application # 213 Name of school district Brazosport ISD Name of CAD appraising the qualified property Brazoria Name of company/companies entering into original limitation agreement The Dow Chemical Company Name(s) of current agreement-holder(s) The Dow Chemical Company NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 9/5/2012 First complete year of qualifying time period 2013 First year of 8-year limitation period 2015 Number of qualifying jobs applicant committed to create on application 10 Number of qualifying jobs applicant created through 2017 16 Number of new jobs created through 2017 16 Median wage for new jobs in 2017 (in dollars) 79,498 Total wages of all new jobs total in 2017 (in dollars) 723,761 Year in which first new jobs (were/will be) created 2013 Limitation amount (in dollars) 30,000,000 Total qualified investment proposed on application (in dollars) 145,000,000 Qualified investment reported through 2017 (in dollars) 78,000,000 Estimated total investment for length of agreement (in dollars) 78,000,000 2017 market value of qualified property as reported by company (in dollars) 69,364,650 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 870,734 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 450,199 124 January 2019 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Brazosport ISD Category Identifier Application # 214 Name of school district Brazosport ISD Name of CAD appraising the qualified property Brazoria Name of company/companies entering into original limitation agreement The Dow Chemical Company Name(s) of current agreement-holder(s) The Dow Chemical Company NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 9/5/2012 First complete year of qualifying time period 2016 First year of 8-year limitation period 2018 Number of qualifying jobs applicant committed to create on application 56 Number of qualifying jobs applicant created through 2017 67 Number of new jobs created through 2017 67 Median wage for new jobs in 2017 (in dollars) 102,275 Total wages of all new jobs total in 2017 (in dollars) 7,047,417 Year in which first new jobs (were/will be) created 2016 Limitation amount (in dollars) 30,000,000 Total qualified investment proposed on application (in dollars) 950,000,000 Qualified investment reported through 2017 (in dollars) 1,000,000,000 Estimated total investment for length of agreement (in dollars) 1,000,000,000 2017 market value of qualified property as reported by company (in dollars) 725,517,580 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 9,107,422 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 9,107,422 Texas Comptroller of Public Accounts • January 2019 125 A Report of the Texas Economic Development Act Brazosport ISD Category Identifier Application # 215 Name of school district Brazosport ISD Name of CAD appraising the qualified property Brazoria Name of company/companies entering into original limitation agreement The Dow Chemical Company Name(s) of current agreement-holder(s) The Dow Chemical Company NAICS code 325000 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 4/3/2012 First complete year of qualifying time period 2018 First year of 8-year limitation period 2020 Number of qualifying jobs applicant committed to create on application 240 Number of qualifying jobs applicant created through 2017 138 Number of new jobs created through 2017 138 Median wage for new jobs in 2017 (in dollars) 65,441 Total wages of all new jobs total in 2017 (in dollars) 10,346,555 Year in which first new jobs (were/will be) created 2018 Limitation amount (in dollars) 30,000,000 Total qualified investment proposed on application (in dollars) 2,885,000,000 Qualified investment reported through 2017 (in dollars) 2,000,000,000 Estimated total investment for length of agreement (in dollars) 2,000,000,000 2017 market value of qualified property as reported by company (in dollars) 1,015,105,060 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 12,742,614 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 12,742,614 126 January 2019 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Brazosport ISD Category Identifier Application # 1112 Name of school district Brazosport ISD Name of CAD appraising the qualified property Brazoria Name of company/companies entering into original limitation agreement The Dow Chemical Company Name(s) of current agreement-holder(s) MEGlobal Americas Inc. NAICS code 325320 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 3/15/2016 First complete year of qualifying time period 2018 First year of 10-year limitation period 2019 Number of qualifying jobs applicant committed to create on application 35 Number of qualifying jobs in 2017 8 Qualifying and non-qualifying jobs reported in 2017 8 Median annual wage of qualifying jobs in 2017 (in dollars) 108,144 Total wages of qualifying jobs and non-qualifying jobs in 2017 (in dollars) 876,924 Number of qualifying jobs applicant committed to create, in application for 2017 0 Limitation amount (in dollars) 30,000,000 Total qualified investment proposed on application (in dollars) 1,000,000,000 Qualified investment reported through 2017 (in dollars) 183,700,000 Estimated total investment for length of agreement (in dollars) 1,059,300,000 2017 market value of qualified property as reported by company (in dollars) 0 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 0 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 0 300 January 2019 • Texas Comptroller of Public Accounts A Report of the Texas Economic Development Act Channelview ISD Category Identifier Application # 1199 Name of school district Channelview ISD Name of CAD appraising the qualified property Harris Name of company/companies entering into original limitation agreement Lyondell Chemical Company Name(s) of current agreement-holder(s) Lyondell Chemical Company NAICS code 325110 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 11/16/2017 First complete year of qualifying time period 2019 First year of 10-year limitation period 2021 Number of qualifying jobs applicant committed to create on application 80 Number of qualifying jobs in 2017 0 Qualifying and non-qualifying jobs reported in 2017 0 Median annual wage of qualifying jobs in 2017 (in dollars) 0 Total wages of qualifying jobs and non-qualifying jobs in 2017 (in dollars) 0 Number of qualifying jobs applicant committed to create, in application for 2017 0 Limitation amount (in dollars) 80,000,000 Total qualified investment proposed on application (in dollars) 80,000,000 Qualified investment reported through 2017 (in dollars) 0 Estimated total investment for length of agreement (in dollars) 1,488,000,000 2017 market value of qualified property as reported by company (in dollars) 0 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 0 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 0 Texas Comptroller of Public Accounts • January 2019 375 A Report of the Texas Economic Development Act La Porte ISD Category Identifier Application # 1200 Name of school district La Porte ISD Name of CAD appraising the qualified property Harris Name of company/companies entering into original limitation agreement Lyondell Chemical Company Name(s) of current agreement-holder(s) Lyondell Chemical Company NAICS code 325110 Statutory eligibility category [313.024(b)] Manufacturing Date limitation agreement executed 12/12/2017 First complete year of qualifying time period 2019 First year of 10-year limitation period 2021 Number of qualifying jobs applicant committed to create on application 25 Number of qualifying jobs in 2017 0 Qualifying and non-qualifying jobs reported in 2017 0 Median annual wage of qualifying jobs in 2017 (in dollars) 0 Total wages of qualifying jobs and non-qualifying jobs in 2017 (in dollars) 0 Number of qualifying jobs applicant committed to create, in application for 2017 0 Limitation amount (in dollars) 80,000,000 Total qualified investment proposed on application (in dollars) 80,000,000 Qualified investment reported through 2017 (in dollars) 0 Estimated total investment for length of agreement (in dollars) 312,000,000 2017 market value of qualified property as reported by company (in dollars) 0 Total property tax (M&0 and I&S) in 2017--if no limitation (in dollars) 0 Total property tax (M&0 and I&S) in 2017--with limitation (in dollars) 0 376 January 2019 • Texas Comptroller of Public Accounts 附件 25 The Texas Enterprise Fund (TEF) The Texas Enterprise Fund (TEF) is the largest “deal-closing” fund of its kind in the nation. The fund is a cash grant used as a financial incentive tool for projects that offer significant projected job creation and capital investment where a single Texas site is competing with another viable out-of-state option. Award dollar amounts are determined using an analytical model applied uniformly to each TEF applicant. This model assures that the state will see a full return on its investment within the period of a project contract due to the resulting increase in estimated sales tax revenues. Variations in award amounts are influenced by the number of jobs to be created, the expected timeframe for hiring, and the average wages to be paid. Eligibility There are several primary measures that every TEF project must meet in order to be considered for an award. Thoseinclude but are not limited to the following: ÕÕ Competition with another state for the project must exist and the business must not have already made a location decision. ÕÕ Projected new job creation must be significant – past recipients have typically created more than 75 jobs in urban areas or more than 25 in rural areas. ÕÕ The new positions must be high-paying jobs – above the average wage of the county where the project would be located. ÕÕ Capital investment by the company must be significant. ÕÕ A significant rate of return on the public dollars being invested in the project must be demonstrated. ÕÕ The project must have community involvement from the city, county, and/or school district, primarily in the form of local economic incentive offers. ÕÕ The applicant must be a well-established, financially sound business. ÕÕ The applicant’s business sector must be an advanced industry that could potentially locate in another state or country. ÕÕ The Governor, Lieutenant Governor, and the Speaker of the House must unanimously agree to support the use of TEF for each specific project. TEF grant recipients are contractually obligated to fulfill the terms of their job creation agreements with the State of Texas. Once a company has accepted an offer from the Texas Enterprise Fund, a signed contract is required prior to the distribution of an award. The contract obligates the grantee, among other terms and conditions, to the job creation targets and commits the grantee to maintain these employment positions at or above the county average wage for the term of the agreement. Additionally, all TEF contracts contain provisions for grant repayment through clawbacks in the event that a grantee does not meet the obligations of the agreement. Each applicant undergoes a thorough 11-step due diligence process. Corporate activity, financial standing, tax status, legal issues, credit ratings, and estimated economic impacts, as well as the business climates of competition locations are assessed for each project and taken into consideration for all award decisions. For more information, please visit https://gov.texas.gov/business/page/texas-enterprise-fund Office of the Governor, Economic Development & Tourism | gov.texas.gov/business | Te x a s E c o n D e v TEXAS ENTERPRISE FUND (TEF) OFFICE OF THE GOVERNOR AS OF November 30, 2018 Amount Disbursed to Liquidated Direct Capital TEF Award Other Company Location Industry Date Damages Date Announced Investment* Repayments Jobs Offer** (Clawbacks) Amount Date FY2004 - FY2005 TEF PROJECTS >> 29,245$ 6,480,281,413 $ 279,664,000 $ 279,664,000 $ 11,424,051 $ 28,400,602 Texas A&M Univ. System and College Station & Houston Biotechnology 5,000 $ 45,700,000 $ 50,000,000 $ 50,000,000 08/2005$ 16,905 07/2005 Lexicon Pharmaceuticals JPMorganChase $ 10,000,000 10/2005 San Antonio Financial Services 4,200 $ 50,000,000 $ 15,000,000 05/2005 (formerly Washington Mutual) $ 5,000,000 05/2007 $ 27,000,000 04/2004 $ 9,000,000 06/2004 Sematech¹ Austin Semiconductor Consortium 4000* $ 190,000,000 $ 40,000,000 03/2004 $ 3,000,000 08/2004 $ 1,000,000 10/2004 Bank of America1 $ 10,000,000 01/2005 Richardson Financial Services 3,876 $ 200,000,000 $ 20,000,000 $ 8,450,351 12/2004 (formerly Countrywide Financial) $ 10,000,000 03/2006 Triumph Aerostructures Dallas Aerospace Manufacturing 3,000$ 598,000,000 $ 35,000,000 $ 35,000,000 04/2004$ 10,133,000 $19,569,861 02/2004 (formerly Vought) UT Health Science Center/ $ 15,000,000 09/2005 Houston Biomedical 2,252 $ 55,000,000 $ 25,000,000 05/2004 MD Anderson $ 10,000,000 05/2007 $ 3,500,000 05/2005 Tyson Foods Sherman Food Processing 1,600 $ 97,150,000 $ 7,000,000 $ 728,454 01/2005 $ 3,500,000 12/2006 $ 1,600,000 03/2004 Texas Energy Center¹ Sugarland Energy Cluster 1,500 $ 3,600,000 $ 500,000 12/2005 03/2004 $ 1,500,000 7/2006 $ 21,500,000 05/2004 Board of Regents of UT fbo $ 3,500,000 03/2005 Richardson Semiconductors $ 3,000,000,000 $ 50,000,000 06/2003 UTD/Texas Instruments $ 12,500,000 06/2006 $ 12,500,000 07/2007 $ 5,000,000 05/2005 Home Depot Inc.1 Austin & New Braunfels IT & Distribution 843 $ 809,170,000 $ 8,500,000 07/2004 $ 3,500,000 08/2005 CITGO Petroleum¹ Houston & Corpus Christi HQ & Refinery 820$ 828,000,000 $ 5,000,000 $ 5,000,000 12/2004 04/2004 Cabela's1 Buda & Fort Worth Destination Retail 241$ 120,000,000 $ 400,000 $ 400,000 11/2004$ 177,288 05/2004 Maxim Integrated Products1 San Antonio Semiconductors 500 $ 90,000,000 $ 1,500,000 $ 1,500,000 01/2005 12/2003 Ruiz Foods¹ Denison Food Processing 423 $ 48,880,413 $ 1,500,000 $ 1,500,000 06/2005 05/2005 Huntsman Corp. Woodlands Chemicals 285$ 226,725,000 $ 2,750,000 $ 2,750,000 08/2005$ 220,626 10/2004 JTEKT Automotive (formerly Koyo) Ennis Automotive Parts 200 $ 30,000,000 $ 333,000 $ 333,000 03/2005 08/2004 $ 500,000 10/2005 Raytheon1 McKinney Aerospace & Defense 200 $ 21,700,000 $ 1,000,000 11/2005 $ 500,000 03/2006 $ 250,000 06/2005 Ineos USA1 League City Petrochemicals 150 $ 5,720,000 $ 750,000 01/2005 $ 500,000 08/2006 Lee Container Nacogdoches Manufacturing 105 $ 5,636,000 $ 300,000 $ 300,000 05/2005$ 147,778 $ 99,247 10/2004 Superior Essex Communication Brownwood Telecom Equipment Mfg. 50 $ 7,600,000 $ 250,000 $ 250,000 07/2005 - 08/2004 $ 1,000,000 03/2004 Baylor College of Medicine1 Houston Genetics $ 51,000,000 $ 2,000,000 $ 1,000,000 06/2004 $ 6,000,000 04/2005 LEARN & TIGRE1 Statewide Higher Education $ 9,781,000 $ 500,000 05/2005 $ 281,142 09/2004 $ 3,281,000 06/2005 * Indirect Jobs Amount Disbursed to Liquidated Direct Capital TEF Award Other Company Location Industry Date Damages Date Announced Jobs Investment* Offer** Repayments (Clawbacks) Amount Date FY2012 - FY2013 TEF PROJECTS >> 11,602$ 7,005,905,000 $ 55,814,500 $ 43,721,500 $ 2,083,828 $ 733,092 $ 5,250,000 9/2012 Apple Austin Computer Hardware/Software 3,635 $ 304,000,000 $ 21,000,000 $ 5,250,000 12/2015 3/2012 $ 5,250,000 7/2017 Chevron USA Houston Oil & Gas 1,752$ 662,000,000 $ 3,000,000 $ 3,000,000 8/2013 7/2013 $ 1,975,000 2/2013 $ 1,975,000 6/2015 Visa Austin Financial Services 794 $ 27,240,000 $ 7,900,000 11/2012 $ 1,975,000 4/2016 $ 1,975,000 7/2018 Tenaris Matagorda County Steel Pipe Mfg. 380$ 1,314,300,000 $ 3,800,000 2/2013 $ 1,920,000 6/2016 ADP El Paso Payroll Services 585 $ 22,000,000 $ 2,400,000 12/2012 $ 480,000 5/2017 TEKsystems Global Services¹ Irving IT Outsourcing Services 500 $ 4,865,000 $ 400,000 $ 400,000 3/2013$ 219,600 $ 194,418 12/2012 James Skinner Company Paris Baked Goods Mfg. 393 $ 25,000,000 $ - 12/2012 $ 600,000 11/2011 CGI Technologies Belton IT Outsourcing Services 350 $ 7,000,000 $ 1,800,000 $ 471,156 10/2011 $ 600,000 5/2013 Continental Automotive Seguin Automotive Parts Mfg. 300$ 113,000,000 $ 1,200,000 $ 1,200,000 7/2018 1/2012 Centene Corp. Tyler Insurance Claims 307 $ 15,000,000 $ 460,500 $ 460,500 3/2013$ 143,325 $ 214,382 5/2012 $ 1,150,000 5/2012 CH2M Hill Houston Engineering 285 $ 5,250,000 $ 2,300,000 $ 334,325 8/2012 $ 1,150,000 05/2014 $ 545,000 09/2014 Borusan Mannesman Pipe Baytown Steel Pipe Mfg. 250 $ 148,000,000 $ 1,625,000 $ 129,591 3/2013 $ 540,000 05/2015 Fritz Industries Greenville Chemical Mfg. 250 $ 37,500,000 08/2013 $ 500,000 3/2013 $ 450,000 8/2015 HID Global Austin Electronic ID Systems Mfg. 239 $ 35,250,000 $ 1,900,000 9/2012 $ 450,000 3/2017 $ 500,000 5/2018 $ 250,000 12/2011 The Advisory Board Corp. Austin IT Services 239 $ 8,100,000 $ 500,000 1/2012 $ 250,000 7/2013 Layne Christensen Company The Woodlands Heavy Construction HQ 210 $ 6,700,000 $ 450,000 $ 450,000 1/2013$ 288,660 $ 6,369 12/2012 Pactiv Corsicana Plastic Product Mfg. 200 $ 58,000,000 $ 930,000 $ 315,000 11/2017 9/2012 $ 26,372 $ 500,000 11/2012 Dow Chemical Freeport Chemical Mfg. 150 $ 1,700,000,000 $ 1,000,000 4/2012 $ 500,000 08/2015 $ 288,000 7/2013$ 30,654 Kohl's Department Stores Dallas Mgmt. of Retail Operations 144 $ 54,900,000 $ 864,000 6/2013 $ 288,000 9/2015 $ 350,000 11/2011 Flexsteel Pipeline Technologies Baytown Steel & Plastic Pipe Mfg. 130 $ 94,800,000 $ 650,000 $ 2,420 11/2011 $ 300,000 12/2012 Emerson Process Management Houston Indust. Automation Equip. Mfg. 126 $ 9,500,000 $ 400,000 $ 400,000 6/2013$ 331,615 5/2013 $ 320,000 7/2012 Kuraray Americas Pasadena Chemical Mfg. 107$ 302,000,000 $ 965,000 $ 325,000 7/2015 6/2012 $ 320,000 4/2016 Ascend Performance Materials Alvin Chemical Mfg. 100$ 1,200,000,000 $ 350,000 $ 350,000 3/2014$ 42,528 $ 317,923 2/2013 $ 250,000 11/2011 Ferris Manufacturing Fort Worth Medical Equipment Mfg. 80 $ 5,500,000 $ 420,000 $ 63,582 12/2011 $ 170,000 8/2014 Dow Chemical Freeport Chemical Mfg. 96 $ 846,000,000 $ 1,500,000 $ 500,000 8/2013 08/2013 附件 26 2010 Year-End Report FISCAL YEAR YEAR FISCAL to the Legislature MEDC FY 2010 MICHIGAN ECONOMIC GROWTH AUTHORITY PROGRAM The Michigan Economic Growth Authority (MEGA) offers a refundable tax credit against the Michigan Business Tax (MBT) to companies expanding or relocating their operations in Michigan. MEGA addresses the cost differentials between Michigan and competing states to provide companies with a strong business case to choose Michigan. The MEGA credit is up to 100% of the state’s personal income tax rate multiplied by the actual wages and employer-paid health care costs on qualified new or retained jobs. Should the credit exceed a firm’s annual tax liability, the difference is refundable. By law, the credit may be up to20 years in length. The state awards these tax credits annually after companies create or retain jobs. By carefully following program requirements, monitoring the job creation and tax credits, and focusing on high-tech industries, MEGA helps Michigan to attract the businesses that can diversify and stabilize the state’s economic development. Eligible companies are typically engaged in manufacturing, research and development, wholesale and trade, headquarter office operations, or certain tourism projects. Retail facilities are not eligible. Credits are awarded based on the strength of the company’s project, competition with other non-Michigan locations, and program guidelines. They also are subject to approval by the MEGA Board, a seven-member body appointed by the governor and includes the state treasurer as chair, the state budget director, and the director of the Department of Energy, Labor and Economic Growth as well as four additional private sector members. There are four types of MEGA tax credits—Standard, Rural, High-Tech, and Retention—each with specific criteria for qualifying for an award. MBT CREDIT APPROVALS (not including Brownfields) Fiscal Year 2010 (10.01.2009–09.30.2010) Projected Projected Projected direct jobs direct jobs capital Estimated Company City County created retained investment credit amount Whirlpool Corporation Benton Harbor Berrien 0 868 $86,864,841 $19,402,933 Toda America, Inc. Battle Creek Calhoun 57 $70,100,000 $1,630,000 Clyde Union, Inc. Battle Creek Calhoun 190 $17,090,000 $1,269,000 Premier Tool and Die Cast Dowagiac Cass 100 $3,237,000 $862,227 Corporation Diplomat Specialty Flint Genesee 4,000 $12,300,000 $61,494,000 Pharmacy, Inc. Magna Electronics Grand Blanc Twp. Genesee 525 $70,318,600 $5,087,324 Saint-Gobain Beaverton Gladwin 61 $9,186,000 $324,000 Skilled Manufacturing, Inc. Traverse City Grand Traverse 73 $9,588,000 $571,210 Century Incorporated Traverse City Grand Traverse 47 $6,225,000 $292,121 Tenneco Automotive Litchfield Hillsdale 185 $15,600,000 $1,821,000 Operating Company, Inc. Auto-Owners Insurance Delta Twp. Ingham 800 $105,300,000 $23,168,000 Jet Engineering, Inc. (operating as Symmetry Lansing Ingham 159 $14,825,000 $770,000 Medical, Inc.) ADCO Products, Inc. Leoni Twp. Jackson 212 $17,336,000 $1,300,000 Parker Hydraulics Systems Kalamazoo Kalamazoo 0 608 $15,500,000 $4,384,000 Cascade Engineering, Inc. Cascade Twp. Kent 183 $2,864,000 $1,853,109 Steelcase, Inc. Grand Rapids Kent 0 350 $18,200,000 $4,796,000 Year-end Report to the Legislature / FY 2010 / 39 MEDC FY 2010 MBT CREDIT APPROVALS (not including Brownfields) continued Projected Projected Projected direct jobs direct jobs capital Estimated Company City County created retained investment credit amount Gordon Food Service Grand Rapids Kent 173 $24,200,000 $1,732,883 SoundTech, Inc. Kentwood Kent 0 51 $5,125,000 $513,923 ConAgra Food Packaged Kentwood Kent 205 $73,000,000 $1,114,556 Foods llc Consolidated Resource Walker / Kent 50 $3,035,000 $626,000 Imaging llc Allendale Wacker Chemical Adrian Lenawee 0 156 $23,735,000 $4,413,000 Corporation BioDri Michigan llc Blissfield Lenawee 337 $39,540,000 $3,179,000 Lenawee Stamping Tecumseh Lenawee 78 $2,519,000 $414,322 Corporation Advanced Integrated Chesterfield Twp. Macomb 275 $13,300,000 $3,901,000 Tooling Solutions llc Romeo RIM, Inc. Romeo Macomb 67 $7,584,072 $699,521 Fisher & Company, Inc. St. Clair Shores Macomb 138 $14,850,000 $548,000 Fisher & Company, Inc. St. Clair Shores Macomb 0 52 $231,000 Oshkosh Corporation Warren Macomb 190 $6,575,000 $6,416,000 SPX Corporation Warren Macomb 34 $402,000 $377,672 Waltonen Engineering, Inc. Warren Macomb 145 $9,072,000 $538,770 Tata Consultancy Services Midland Midland 1,250 $20,025,000 $22,162,000 Michigan The Dow Chemical Midland Midland 1,700 $600,000,000 $61,388,000 Company Styron llc Midland Midland 202 $13,050,000 $4,096,000 fortu PowerCell, Inc. North Muskegon Muskegon 726 $623,157,000 $12,684,000 Johnson Technology Inc. Norton Shores Muskegon 90 $2,185,000 (amendment) U.S. Farathane Corporation Auburn Hills Oakland 0 540 $51,688,000 $7,271,000 U.S. Farathane Corporation Auburn Hills Oakland 398 $3,778,000 Magneti Marelli Holding Auburn Hills Oakland 200 $4,544,000 $4,096,000 USA, Inc. ALTe llc Auburn Hills Oakland 305 $51,309,000 $8,467,000 Katcon USA, Inc. Auburn Hills Oakland 35 $3,705,000 $525,000 OASIS Advanced Auburn Hills Oakland 100 $7,470,000 $1,499,000 Engineering Recaro North America, Inc. Auburn Hills Oakland 0 69 $6,020,000 $520,000 Magna Holdings of Auburn Hills Oakland 508 $49,873,000 $5,607,032 America, Inc. PSCU Financial Services Auburn Hills Oakland 837 $12,067,000 $3,590,000 Takata Auburn Hills Oakland 40 $14,600,000 $766,000 YourSource Management Auburn Hills Oakland 27 $1,500,000 $206,943 Group, Inc. Weber Automotive GmbH Auburn Hills Oakland 280 $24,847,000 $2,174,726 Williams International Commerce Twp. Oakland 0 72 $12,047,500 $1,499,000 Company llc Year-end Report to the Legislature / FY 2010 / 40 MICHIGAN OFFICE OF THE AUDITOR GENERAL AUDIT REPORT THOMAS H. MCTAVISH, C.P.A. AUDITOR GENERAL MICHIGAN ECONOMIC GROWTH AUTHORITY (MEGA) TAX CREDIT PROGRAM Michigan Strategic Fund All MEGA Approved Agreements As of August 18, 2009 MEGA MEGA Project's Company Name Project Type Approval Date County Location Haworth, Inc. Standard April 20, 1995 Mecosta Solvay Standard April 20, 1995 Lenawee Walden Books Standard April 20, 1995 Washtenaw A. O. Smith Standard July 26, 1995 Wayne Gelman Science No Credit, Project on Hold August 17, 1995 Washtenaw Cardell Corp Standard October 2, 1995 Oakland Meridian, Inc. Standard October 2, 1995 Ottawa Shiloh of Michigan Standard October 2, 1995 Wayne Aspen Bay No Credit, Project on Hold October 24, 1995 Menominee Standard Automotive Standard November 14, 1995 Muskegon Hess Industries No Credit, Project on Hold December 12, 1995 Berrien Pilot Industries Standard December 12, 1995 Clare Asama Giken Standard February 20, 1996 Branch IMCO Recycling Standard March 1, 1996 Branch Case Systems Standard March 12, 1996 Midland National TechTeam Standard March 12, 1996 Oakland Shape Corp Standard March 12, 1996 Ottawa Dow Chemical Standard June 11, 1996 Midland Hi - Lex Controls Standard June 11, 1996 Hillsdale Lacks Industries Standard June 11, 1996 Kent Petri Inc. Standard June 11, 1996 St. Clair Worthington Industries/Spartan Steel Standard August 13, 1996 Monroe Compuware Standard September 24, 1996 Oakland Walbro Automotive/Vitec Standard September 24, 1996 Wayne CMI No Credit, Project on Hold October 8, 1996 Monroe Plannja Hard Tech Standard November 12, 1996 Ingham Kwang Jin Sang Gong No Credit, Project on Hold December 17, 1996 Calhoun N-K Manufacturing Standard February 14, 1997 Ottawa Weyburn Aquisition Company Standard February 14, 1997 Ottawa RSDC of Michigan Standard March 19, 1997 Ingham Black & Veatch Standard April 8, 1997 Washtenaw Autocam Corporation Standard June 10, 1997 Calhoun Bosal Industries Standard June 10, 1997 Macomb National TechTeam No Credit, Project on Hold June 10, 1997 Chippewa Gerber Products Co. No Credit, Project on Hold September 9, 1997 Newaygo Neway Anchorlok International Standard September 9, 1997 Muskegon BUDCO Standard November 18, 1997 Wayne GE/Bayer Standard December 17, 1997 Oakland Alsons Corporation Standard February 19, 1998 Hillsdale Robert Bosch Corp. Standard February 19, 1998 Oakland Smiths Industries Standard February 19, 1998 Kent Spicer Heavy Axle/Dana Corporation Standard March 4, 1998 Kalamazoo Wollin Products, Inc. Standard March 4, 1998 Eaton Kmart Corporation Standard May 12, 1998 Oakland Pollard (U.S.) Ltd. No Credit, Project on Hold May 28, 1998 Washtenaw AAR Corporation Standard June 19, 1998 Wexford This exhibit continued on next page. 40 271-0415-09 UNAUDITED Exhibit 7 Estimated Total Estimated Number of Years Business Tax Credit Direct Jobs Estimated MEGA Amount to Be Claimed During to Be Created Private Invested Credit Available MEGA Agreement Term 342 $ 43,332,000 20 $ 6,387,000 250 62,496,000 12 4,665,000 550 16,832,000 15 7,723,000 247 65,355,000 10 3,974,000 0 0 15 3,521,441 505 46,669,000 15 9,970,000 500 24,006,000 20 15,073,000 153 30,016,400 20 5,641,000 0 0 20 7,532,000 25 5,145,000 20 599,000 0 0 5 4,649,000 418 14,622,300 20 9,446,000 300 29,000,000 10 1,653,000 110 11,200,000 12 2,952,000 110 2,100,000 13 769,000 650 6,510,000 9 3,371,000 400 21,000,000 20 11,442,000 110 12,000,000 20 9,561,000 197 9,600,000 10 1,186,000 200 37,800,000 20 5,533,000 396 10,700,000 10 6,334,000 110 85,000,000 12 8,525,000 331 6,600,000 15 5,978,000 353 50,000,000 20 13,636,000 0 0 15 7,782,000 225 54,000,000 20 6,768,000 0 0 12 4,491,000 540 10,500,000 20 6,626,000 163 21,000,000 20 5,426,000 222 80,000,000 15 4,809,000 218 11,200,000 18 3,050,000 200 25,000,000 20 8,787,000 110 6,800,000 18 1,672,000 0 0 9 824,000 0 0 20 6,465,000 163 7,900,000 20 4,420,000 563 19,000,000 17 9,698,000 83 25,800,000 20 5,814,000 105 13,300,000 6 2,071,000 475 37,000,000 15 20,824,000 105 7,450,000 10 4,225,000 203 15,000,000 20 8,970,000 150 13,825,000 20 2,498,000 425 102,410,000 20 14,366,000 0 0 12 2,271,000 300 12,300,000 20 6,043,000 41 271-0415-09 MICHIGAN ECONOMIC GROWTH AUTHORITY (MEGA) TAX CREDIT PROGRAM Michigan Strategic Fund All MEGA Approved Agreements As of August 18, 2009 (Continued) MEGA MEGA Project's Company Name Project Type Approval Date County Location Acuson Corporation High Tech September 20, 2000 Washtenaw Bekaert ECD Solar Systems Standard September 20, 2000 Oakland Duncan Aviation Standard September 20, 2000 Calhoun Haworth, Inc. Standard October 10, 2000 Ottawa Jackson Precision Die Casting Standard October 10, 2000 Jackson R.J. Tower Corporation Standard October 10, 2000 Eaton ECD-Texaco High Tech November 3, 2000 Oakland Ford Motor Company Retention November 3, 2000 Wayne Harman Enterprises High Tech December 19, 2000 Oakland Parker Hannifin Standard December 19, 2000 Kalamazoo Quicken Loans Standard December 19, 2000 Wayne Sequioa NET.com Standard December 19, 2000 Oakland Tower Automotive Standard December 19, 2000 Oakland Vastera Solutions Services High Tech December 19, 2000 Oakland Statprobe High Tech January 11, 2001 Washtenaw Dow Chemical Standard February 1, 2001 Midland Edgewater Automation High Tech February 13, 2001 Berrien Osmic High Tech February 13, 2001 Oakland Four Winns Boats Standard March 22, 2001 Wexford Whirlpool Technologies High Tech April 12, 2001 Berrien Whirlpool Technologies High Tech April 12, 2001 Berrien Hi-Lex Controls, Inc. Standard April 25, 2001 Lenawee Integrity Design High Tech April 25, 2001 Berrien IPC Communication Standard April 25, 2001 Berrien Johnson Controls Technology Standard April 25, 2001 Washtenaw Picometrix High Tech April 25, 2001 Washtenaw Siemens Automotive Standard April 25, 2001 Oakland Strategic Interactive Standard April 25, 2001 Ingham Mold Masters Company Standard May 15, 2001 Lapeer The POM Group, Inc. High Tech May 15, 2001 Oakland Krestec Engineering No Credit, Project on Hold June 19, 2001 Monroe Housey Pharmaceutical High Tech July 17, 2001 Oakland Saint-Gobain Sekurit Standard August 14, 2001 Macomb Comcast Midwest Management Standard September 17, 2001 Washtenaw Eaton Hydraulics Standard September 17, 2001 Jackson Grunewald New Technologies High Tech September 17, 2001 Oakland Integrated Sensing Systems High Tech September 17, 2001 Washtenaw Recticel N.A., Inc. Standard September 17, 2001 Oakland Covisint Standard November 13, 2001 Oakland Visteon Corporation Standard November 13, 2001 Wayne Warner-Lambert Company Standard November 20, 2001 Washtenaw Gyricon Media Standard December 18, 2001 Washtenaw Speedrack Products Group Standard December 18, 2001 Branch AW Technical Center High Tech March 5, 2002 Washtenaw CTS Management Standard March 5, 2002 Kalamazoo R.L. Polk Standard March 5, 2002 Oakland This exhibit continued on next page. 44 271-0415-09 UNAUDITED Exhibit 7 Estimated Total Estimated Number of Years Business Tax Credit Direct Jobs Estimated MEGA Amount to Be Claimed During to Be Created Private Invested Credit Available MEGA Agreement Term 156 $ 14,600,000 6 $ 724,000 272 63,400,000 15 6,976,000 662 18,000,000 15 3,076,000 455 17,700,000 20 9,091,000 90 13,100,000 10 1,255,000 404 29,400,000 9 6,118,000 82 26,200,000 6 1,844,000 3,800 1,000,000,000 20 88,097,000 78 10,900,000 10 894,000 81 21,800,000 7 1,458,000 515 15,900,000 7 6,140,000 225 7,900,000 7 1,776,000 125 9,300,000 10 5,326,000 150 9,975,000 5 1,298,000 48 6,600,000 5 501,000 350 5,000,000 20 24,260,000 46 784,000 5 238,000 100 9,800,000 12 1,192,000 900 17,600,000 12 11,319,000 164 11,500,000 17 7,549,000 221 8,000,000 17 7,590,000 190 9,963,000 7 947,000 28 575,400 5 160,000 106 2,276,000 10 920,000 1,189 168,000,000 11 26,604,000 243 28,800,000 16 6,896,000 800 67,500,000 13 16,305,000 150 5,650,000 7 1,065,000 300 6,300,000 10 1,549,000 75 17,140,000 6 1,597,000 0 0 11 2,397,000 70 4,200,000 12 1,189,000 400 24,500,000 12 4,575,000 400 16,500,000 15 5,634,000 119 5,409,000 10 2,476,000 42 6,900,000 10 625,000 119 5,300,000 6 634,000 286 48,800,000 10 2,576,000 1,000 23,000,000 20 51,960,000 475 281,000,000 13 15,765,000 600 730,000,000 20 25,814,000 634 31,000,000 10 8,216,000 300 8,600,000 5 1,434,000 45 4,100,000 10 767,000 0 0 10 767,000 300 8,500,000 19 14,044,000 45 271-0415-09 附件 27 GEOGRAPHIC RENAISSANCE ZONES Geographic Renaissance Zones are regions of the state In all cases, tax benefits will be phased out in 25 percent designated as virtually tax free for any business or increments during the last three years of the zone resident presently in or moving to a zone. The zones were designation. designed to provide selected communities with a market- based incentive of reduced state or local taxes There are additional specialized Renaissance Zones to encourage new jobs and investment. A Geographic still available for designation. These types of zones are Renaissance Zone can consist of up to 10 different industry-specific. Specialized zones are potentially geographically defined subzones not including the available for firms doing business in the agricultural Military Geographic Renaissance Zones. This program processing, renewable energy, forest products processing, was established in 1996 and originally consisted of 11 and tool and die industries. zones. It was later expanded to 21 zones, which now include over 150 geographic areas. The zones are located For more information, contact the Michigan Economic in urban and rural areas across the state and also include Development CorporationSM Customer Contact Center at three former military bases. 517.373.9808. Since the program’s inception, the local units of government have indicated over 640 projects, which will result in the creation of over 10,100 jobs and over $3 billion in private investment. As of December 31, 2011, new Geographic Renaissance Zones, time extensions and new subzones are no longer allowed. The taxes that companies and residents located in a zone do not pay include: • Michigan personal income tax (if a resident of the zone) • Michigan’s 6-mill state education tax • Local personal property tax • Local real property tax • Local income tax (if applicable) • Utility users tax (Detroit only) Taxes still due are those mandated by the federal government, local bond obligations, the school sinking fund, or special assessments. Companies/residents are not exempt from paying Michigan sales and use tax and must be current with all state and local taxes in order to be eligible for benefits under the program. michiganbusiness.org ©2015 Michigan Economic Development Corporationsm 03/16B Michigan Renaissance Zone Act 2016 Legislative Report The Michigan Renaissance Zone Act (the “Act”), PA 376 of 1996, established the Michigan Renaissance Zone initiative to foster economic opportunities in the state; facilitate economic development; stimulate industrial, commercial and residential improvements; prevent physical and infrastructure deterioration of defined areas; and provide for the reuse of unproductive or abandoned industrial properties. Most state and local taxes, including both real and personal property tax, are abated within Renaissance Zones for up to a maximum of 15 years, with the exception of one Alternative Energy Zone not to exceed 20 years. Michigan Business Tax liability is excused for company operations within a Renaissance Zone; however, Corporate Income Tax liability is not eligible for abatement under the program. Federal government taxes, local bond obligations, school sinking fund, or special assessments may still be due. Additionally, companies are not exempt from paying Michigan sales and use taxes. The tax benefits are phased out in 25% increments during the Zone’s final three years of existence. All awards that expired, were revoked or otherwise ended will be removed from future reports. The State of Michigan reimburses intermediate school districts, local school districts, community college districts, and public libraries for lost revenue where taxes are abated. The State of Michigan does not replace the tax revenue lost to the local unit of government or county. This report captures the progress and development of Renaissance Zones that were active during the 2016 calendar year. The report is divided by the eight major types of Renaissance Zones: (1) Agricultural Processing, (2) MSF- Designated, (3) Renewable Energy Facility, (4) Forest Products Processing, (5) Border Crossing Facility, (6) Next Michigan, (7) Tool and Die Recovery, and (8) Geographic. There are subsets within each of these major types which will be indicated within each section. Official actions taken by the Michigan Strategic Fund (MSF) Board include granting new designations, amending existing ones, and revoking Renaissance Zones that are out of compliance. Projections of anticipated capital investment and job creation within a Renaissance Zone shown in the tables on the following pages were derived from the original application or development agreement. Projected information not enforced by a development agreement is footnoted by the Zone recipient name. Renaissance Zones not governed by development agreements were designated prior to this being required by statute or by policy. Reported Actual Investment and Reported Actual Job Creation, as reported by the Renaissance Zone recipient, is an accumulation of information from the first year that benefits were received through December 31, 2016. Reported Actual Job Creation is calculated by subtracting the Reported Baseline Jobs at Zone Designation and Reported Jobs Transferred to Zone from Reported Current Jobs. Reported Jobs Transferred to Zone are jobs that have been transferred to the Zone from another facility or entity outside the Zone owned by the Renaissance Zone recipient company. Reported Jobs Transferred to the Zone are not considered as net new jobs. The tables also include the percent change in Taxable Value (TV) and State Equalized Value (SEV) since the Renaissance Zone designation, as reported to the Michigan Economic Development Corporation (MEDC). Renaissance Zone Annual Report / CY / 2016 / 1 Michigan Strategic Fund Designated Renaissance Zones The MSF Board may designate Renaissance Zones anywhere in the state as long as the city, village, or township consents to the creation of a Renaissance Zone within its boundaries. MSF-Designated Renaissance Zones are company and project-specific, with one exception of a special kind of MSF-Designated Redevelopment Renaissance Zone awarded to the City of Greenville. MSF-Designated Renaissance Zones are mostly industry-neutral and decisions on which companies’ projects shall receive the designation are made collaboratively with the local government, the company, state agencies, and approved by the MSF Board. As of December 31, 2016, a total of 19 MSF-Designated Renaissance Zones have been awarded, 11 of which were active in 2016. There are eight zones available for designation, two of which are required to be redevelopment zones and three must be in a rural area. The majority of the MSF-Designated Renaissance Zones were designated when the statute required the execution of development agreements requiring annual reporting; however, those companies without a development agreement governing their Renaissance Zone were asked to voluntarily report. These Renaissance Zones have reported creating 1,500 jobs and leveraging nearly $1.13 billion in private investment during the active periods of the zones. The following is the information on the status of all active MSF-Designated Renaissance Zones Classification Investment Jobs Tax Information Benefits Reported Jobs Reported Baseline Reported Avg % Change in First Year Local Unit of Required Reported Actual Projected Job Projected Job Reported Current Reported Actual % Change in Type Company County Transferred Jobs at Weekly Wage of Taxable Value Benefits Government Investment 1 Investment Creation Retention Jobs 2 Job Creation5 SEV to Zone 3 Designation 4 Jobs Created (TV) Received Eaton Aeroquip LLC 6 City of Jackson Jackson $0 $22,580,581 0 348 654 0 563 91 $0 -36.8 -42.5 1/1/2007 Alpinist Endeavors LLC City of Walker Kent $0 $10,500,000 0 0 500 0 0 500 Not Reported 189.4 203.7 1/1/2007 Dow Chemical Company 6, 7 City of Midland Midland $65,000,000 $97,194,017 65 0 86 0 0 86 $983 Not Reported Not Reported 1/1/2007 XALT Energy MI, LLC 6 City of Midland Midland $294,000,000 $376,344,296 320 0 158 0 17 141 $1,305 29,525.2 19,925.7 1/1/2011 6, 7 Non-industry Dow Corning Corporation City of Midland Midland $0 $61,606,293 0 0 1,192 31 1,137 24 $1,100 629.4 629.4 1/1/2007 specific Zones City of Monroe, La-Z-Boy, Inc. Monroe $45,000,000 $66,327,838 50 405 568 0 405 163 $1,264 1/1/2014 Frenchtown Township Greenville Industrial Park - Northland City of Greenville Montcalm $0 $89,203,052 0 0 402 0 133 269 $1,550 11,581.0 5,469.0 1/1/2007 Corporation (AGA Marvel) 6 Motown Motion Pictures, LLC City of Pontiac Oakland $40,000,000 $56,428,656 3600 0 5 4 0 1 $1,600 56.5 51.9 1/1/2010 Marathon Petroleum Company LLC City of Detroit Wayne $200,000,000 $302,911,880 0 280 273 0 330 -57 $1,970 2,364.1 2,364.1 1/1/2003 Redevelopment NextEnergy Center City of Detroit Wayne $0 $0 Refused to Report - No Reporting Requirements 1/1/2003 Zones Sakthi Auto Group USA 6 City of Detroit Wayne $5,000,000 $44,132,000 50 0 454 0 172 282 $750 -98.0 -98.0 1/1/2016 TOTALS: $1,127,228,614 1,500 1 Required Investment information is derived from development agreement 2 The number of jobs the company reported to have on December 31, 2016 3 Jobs transferred to the Zone from another facility or entity owned by the same company outside of the Zone 4 Information derived from original application or reported by the company in annual progress report 5 Reported Actual Job Creation is calculated by subtracting Reported Jobs Transferred to Zone and Reported Baseline Jobs at Zone Designation from Reported Current Jobs 6 Company received additional state economic incentive(s) 7 Metrics not enforced by a Development Agreement Renaissance Zone Annual Report / CY / 2016 / 4 Renewable Energy Renaissance Zones Renewable Energy Renaissance Zones are company-specific rather than geographically targeted, and are limited to companies in the business of renewable energy. The Michigan Renaissance Zone Act, as amended, authorizes the State Administrative Board to designate up to 15 Renewable Energy Renaissance Zones, upon recommendation by the MSF Board. Of the 15 zone designations, five must be used for renewable energy facilities engaged in the production of cellulosic biofuels. As of December 31, 2016, nine zones had been designated with two in effect; three of the five designations satisfy the requirement for the production of cellulosic biofuels. There are currently six zones available for designation, two of which must satisfy the requirement for the production of cellulosic biofuels. These Renaissance Zones have reported creating 459 new jobs and leveraging approximately $450.3 million in private investment during the active periods of the zones. The following is the information on the status of all active Renewable Energy Renaissance Zones. Classification Investment Jobs Tax Information Benefits Reported Reported Avg Reported Jobs % Change in First Year Local Unit of Required Reported Actual Projected Job Projected Job Reported Baseline Jobs Reported Actual Weekly Wage % Change in Company County Transferred Taxable Benefits Government Investment 1 Investment Creation Retention Current Jobs 2 at Designation Job Creation 5 of Jobs SEV to Zone 3 Value (TV) Received 4 Created City of Holland, Allegan LG Chem Michigan, Inc. 6 Allegan $290,000,000 $336,797,995 300 0 459 9 0 450 $911 9,962.7 4,075.5 1/1/2011 County City of Midland, County The Dow Chemical Company 6 Midland $167,000,000 $113,562,070 500 0 0 0 0 0 $0 1,712.2 1,706.8 1/1/2011 of Midland TOTALS: $450,360,065 459 1 Required Investment information is derived from development agreement 2 The number of jobs the company reported to have on December 31, 2016 3 Jobs transferred to the Zone from another facility or entity owned by the same company outside of the Zone 4 Information derived from original application or reported by the company in annual progress report 5 Reported Actual Job Creation is calculated by subtracting Reported Jobs Transferred to Zone and Reported Baseline Jobs at Zone Designation from Reported Current Jobs 6 Company received additional state economic incentive(s) Renaissance Zone Annual Report / CY / 2016 / 5 附件 28 2010 Annual Report Brownfield Redevelopment Credits Approved by MEGA Eligible Investment over $10 million Eligible Approved Date City, Township or Qualified Taxpayer Investment Credit Approved Village County 1 Everest Campus LLC (New Downtown Campus-Phase 1) $25,000,000 $5,000,000 11/17/2010 Benton Harbor Berrien 2 Whirlpool Corporation (New Downtown Campus-Phases 2 & 3) $38,700,000 $7,740,000 11/17/2010 Benton Harbor Berrien 3 Toda America Inc. $70,100,000 $7,991,000 3/16/2010 Battle Creek Calhoun 4 Lurvey White Ventures 1, LLC (MSD Looking to the Future) $28,008,516 $5,601,703 12/14/2010 Flint Genesee 5 George F. Eyde Limited Family Partnership (The Knapp's Centre) $24,348,269 $4,869,654 12/14/2010 Lansing Ingham 6 20 Monroe Bldg Co. LP (Bobville Prj.) $22,600,000 $4,520,000 12/14/2010 Grand Rapids Kent 7 38 Front Redevelopment LLC (38 Front St.) $40,000,000 $8,000,000 12/14/2010 Grand Rapids Kent 8 Federal Building Partners LLC (Christman) $20,865,272 $4,173,054 6/15/2010 Grand Rapids Kent 9 Grand Rapids Urban Market Holdings, LLC (Urban Market) $27,000,000 $5,400,000 12/14/2010 Grand Rapids Kent 10 Gordon Food Service, Inc. $20,525,000 $2,565,625 8/17/2010 Wyoming Kent 11 Chrysler Group LLC (SHAP) $80,000,000 $10,000,000 11/17/2010 Sterling Heights Macomb 12 The Dow Chemical Company (Solar Solutions - Manufacturing Launch) $80,000,000 $10,000,000 9/14/2010 Midland Midland The Dow Chemical Company (Solar Solutions - North American 13 Manufacturing) $80,000,000 $10,000,000 9/14/2010 Midland Midland 14 Emerald Springs IA & IB LDHA LP $18,477,818 $2,309,727 12/14/2010 Detroit Wayne 15 Free Press Holdings, LLC (Free Press Plaza & Apts) $50,000,000 $10,000,000 12/14/2010 Detroit Wayne 16 Sugar Hill Residential LLC (Sugar Hill Arts Bldg-Park Deck I) $12,484,714 $2,496,943 12/14/2010 Detroit Wayne 17 Woodward Offices, LLC (3800 Woodward Ave) $50,000,000 $10,000,000 12/14/2010 Detroit Wayne 18 Detroit Diesel Corporation $56,000,000 $7,000,000 7/20/2010 Redford Twp Wayne 19 Ford Motor Company (Wayne Stamping - Small Car Conversion) $80,000,000 $10,000,000 6/15/2010 Wayne Wayne TOTAL $824,109,589 $127,667,706 2011 Annual Report Brownfield Redevelopment Credits Approved by MEGA Eligible Investment of $2 Million to $10 Million Eligible Approved Date City, Township Qualified Tax Payer Project Name Investment Credit Approved or Village County 1 Excel-Allegan LDHA, LP Trowbridge St. Senior Living $ 2,779,825 $ 389,176 3/22/2011 Allegan Allegan 2 CRA 200 Allegan St. LLC Plainwell Paper Mill - Project 1 $ 2,590,490 $ 323,811 3/4/2011 Plainwell Allegan 3 Madison Arts, LLC Madison Arts, LLC $ 2,662,000 $ 332,750 3/22/2011 Bay City Bay 4 SSP Development LLC Uptown at Rivers Edge Project Area A $ 8,000,000 $ 1,200,000 12/15/2011 Bay City Bay 5 SSP Development LLC Uptown at Rivers Edge Project Area B $ 8,000,000 $ 1,200,000 12/15/2011 Bay City Bay 6 SSP Development LLC Uptown at Rivers Edge Project Area D $ 10,000,000 $ 1,250,000 12/15/2011 Bay City Bay 7 Wolverine Arts LLC Wolverine Arts LLC $ 3,150,000 $ 393,750 10/27/2011 Bay City Bay 8 Spartan Motors Chassis Inc. Spartan Motors – Isuzu Project $ 3,724,000 $ 465,500 8/26/2011 Chalotte Eaton 9 Lake Street Properties VII, LLC Lake St. Properties Bldg. 6/7 $ 10,000,000 $ 1,500,000 3/22/2011 Traverse City Grand Traverse 10 MJLB Land LLC Boardman West LLC -Part II $ 2,287,120 $ 228,712 12/15/2011 Traverse City Grand Traverse 11 Sub Area 3, LLC Village at GT Commons (Gray Drive $ 9,088,537 $ 1,136,067 3/22/2011 Traverse City Grand Commercial Area Redevel. Traverse 12 Virgin Olives LLC Cherry Republic Center $ 10,000,000 $ 1,500,000 10/27/2011 Traverse City Grand Traverse 13 St. Anne, LLC The St. Anne $ 4,453,167 $ 667,975 3/22/2011 East Lansing Ingham 14 Y Site LLC Reutter Park Place $ 10,000,000 $ 1,250,000 11/21/2011 Lansing Ingham 15 Catalyst Development Co 7, LLC Corporation Hall Rehabiliation Project $ 7,828,712 $ 978,589 9/29/2011 Kalamazoo Kalamazoo 16 Kilgore Point LLC Kilgore Point $ 2,891,936 $ 361,492 5/27/2011 Kalamazoo Kalamazoo 17 Peregrine Plaza LLC Peregrine Plaza $ 2,368,370 $ 355,256 7/28/2011 Kalamazoo Kalamazoo 18 Acme Investors, LLC Wealthy Jefferson Parcel B-1 $ 5,572,200 $ 696,525 4/29/2011 Grand Rapids Kent 19 Fulton Property Holdings LLC Fulton Property Holdings $ 2,681,250 $ 335,156 9/29/2011 Grand Rapids Kent 20 Mar Sal Investments LLC and 23000 Industrial Drive West $ 3,047,669 $ 380,959 3/4/2011 St. Clair Shores Macomb Tom Maceri and Son, Inc. 21 Macomb Pipe & Supply Co. dba Former Collins and Aikman Property $ 4,400,000 $ 550,000 4/29/2011 Sterling Heights Macomb The Macomb Group 22 Ceratizit USA Inc Ceratizit USA Inc $ 4,400,000 $ 550,000 6/30/2011 Warren Macomb 23 The Dow Chemical Company Energy Storage Device Materials Mkt $ 10,000,000 $ 1,250,000 3/4/2011 Midland Midland Development Plant 附件 29 INDIVIDUAL BUSINESS CITY TAX COLLECTIONS/AUDITS/APPEALSPROPERTY REPORTS INCOME TAX TAXES TAX AND LEGAL TAXES /  PROPERTY TAX /  PROPERTY TAX EXEMPTIONS Industrial Facilities Exemption P.A. 198 of 1974, as amended The Plant Rehabilitation and Industrial Development Districts Act, (known as the Industrial Facilities Exemption) PA 198 of 1974, as amended, provides a tax incentive to manufacturers to enable renovation and expansion of aging facilities, assist in the building of new facilities, and to promote the establishment of high tech facilities. An Industrial Development District (IDD) or a Plant Rehabilitation District (PRD) must be created prior to initiating a project so it is essential that you consult your local assessor before commencing a project. An Industrial Facilities Exemption (IFE) certificate entitles the facility to exemption from ad valorem real and/or personal property taxes for a term of 1-12 years as determined by the local unit of government. Applications are filed, reviewed and approved by the local unit of government, but are also subject to review at the State level by the Property Services Division and the Michigan Economic Development Corporation. The State Tax Commission (STC) is ultimately responsible for final approval and issuance of certificates. Exemptions are not effective until approved by the STC. Application and Instructions PA 198 of 1974, as amended Checklist Sample Documents Memos/Guidelines Reports Frequently Asked Questions (FAQ's) Tax Exemption Unit Contact Information Industrial Facilities Application/Certificate Certificate Activity Search About Treasury Communications Other Resources State of Michigan Deputy Treasurers Treasury Contact Investments Treasurer Rachael Eubanks Information Michigan Lottery Public Meetings Sign up for Treasury Email Michigan Gaming Control Treasury Organization Alerts Board Chart Michigan Tax Tribunal Press Releases Property STC Amended Action Amended STC Property StatusPersonalof rpryPersonalProperty Investment Property Status Real of Appl/Cert# STC Original Action Real PropertyInvestment Real Original STC Action Appl/Cert# Company Name Company 11/02TeDwCeia opn,23 o etr iln,M 87 02550/321 180000 prvdb T 1,0,0.0ApprovedSTC by $10,200,000.00 ApprovedSTC by $1,800,000.00 05/13/2013 2012-545 2030 Company, Center, TheDow Midland, Dow Chemical MI 48674 11/13/2012 52/08TEDWCEIA O 00DWCNE 1,MDAD I46420-8 81/08$,6,0.0Apoe ySC$,2,0.0ApprovedSTC by $9,925,000.00 ApprovedSTC by $11,750,000.00 ApprovedSTC by $1,560,000.00 ApprovedSTC by $250,000.00 08/19/2008 2008-188 04/21/2011 2011-071 THEDOWCHEMICAL CO, 2030 DOW MI317, CENTER 48674 MIDLAND, THEDOWCHEMICAL COMPANY, 2030 DOW TAXCENTER, MI 48674 DEPT., MIDLAND, 05/23/2008 02/10/2011 01/07DWCEIA OPN,23 O ETRTXDP A,MDAD I46420-2 22/07$9,2.0Apoe ySC$,1,7.0ApprovedSTC by $6,510,072.00 ApprovedSTC by $5,000,000.00 ApprovedSTC by $590,621.00 ApprovedSTC by $6,500,000.00 12/20/2007 12/20/2007 2007-527 2007-528 DOWCHEMICAL 2030 COMPANY, DOW TAX CENTER DEPT BAE, MI 48674 MIDLAND, DOWCHEMICAL 2030 COMPANY, DOW TAX CENTER DEPT BAE, MI 48674 MIDLAND, 10/18/2007 10/18/2007 62/06TEDWCEIA OPN,23 O ETR-BE ILN,M 87 06251/920 20000 prvdb T 580000 ApprovedSTC by 04/17/2007 $5,800,000.00 ApprovedSTC by $50,108,932.00 ApprovedSTC by $36,494,100.00 ApprovedSTC by $200,000.00 ApprovedSTC by $7,391,068.00 ApprovedSTC by $17,008,600.00 11/29/2006 2006-245 12/13/2006 12/20/2007 2006-482 THEDOWCHEMICAL COMPANY, 2030 DOW BAE, - MI CENTER 48674 MIDLAND, 2007-525 THEDOWCHEMICAL COMPANY, 2030 DOW TAXCENTER, MI 48674 DEPT., MIDLAND, DOWCHEMICAL 2030 COMPANY, DOW TAX CENTER DEPT BAE, MI 48674 MIDLAND, 06/23/2006 10/13/2006 10/18/2007 11/05DWCEIA O 00DWCNE,MDAD I46020-2 30/05$060000 prvdb T 5,5,0.0Apoe ySC04/17/2008 ApprovedSTC by $59,850,000.00 ApprovedSTC by $10,650,000.00 03/07/2005 2005-022 DOW2030CHEMICAL CO, DOW MI CENTER, 48640 MIDLAND, 01/19/2005 DateApplication STC Received by 附件 30 MEDC FY 2010 21ST CENTURY JOBS FUND INITIATIVE Centers of Energy Excellence program The Centers of Energy Excellence coee( ) program began in 2008 to promote the development, acceleration and sustainability of energy excellence sectors in Michigan. COEE monies match federal funds in the state’s four targeted clean energy sectors: advanced energy storage, solar energy manufacturing, wind energy manufacturing, and bioenergy. By collaborating with universities and national laboratories, the COEE program helps companies create jobs and develop manufacturing supply chains in Michigan. The Michigan Strategic Fund awarded $43 million to six companies in the first round of the COEE program and $21 million to five companies in the second round. COEE AWARDS Fiscal Year 2010 (10.01.2009–09.30.2010) Company Project description Award amount Dow The Midland-based company plans to establish operations focused on cost-effective carbon fiber $5,000,000 Chemical materials for application in the wind energy and transportation sectors. Oak Ridge National Laboratory (ORNL), a global leader in the development of new materials and processes for the manufacture of carbon fibers, will collaborate with Dow in the development of new materials and processes for carbon fiber applications in advanced composite and structural materials for wind turbine blades. Low-cost carbon fiber also could have a significant impact in helping rebuild the U.S. auto industry, as the new cafe standards affecting U.S. transportation by the year2016 will require vehicles with either an entirely new drive train, or significant weight reduction, or both. ORNL received $5 million from U.S. Department of Energy (DOE) in 2010 for low-cost carbon fiber development. Astraeus The new venture based in Eaton Rapids, founded and owned by principals of Dowding Industries $6,000,000 Wind and MAG Industrial Automation Systems, will collaborate with ORNL and the Dow Chemical Energy Company to develop a revolutionary, automated manufacturing process for wind turbine blade components using advanced materials. The company received$7 million from the DOE for developing advanced manufacturing processes and advanced materials for wind turbine blades. Energetx The Holland-based spinout of S2 Yachts will collaborate with ornl and the Dow Chemical $3,500,000 Company to innovate new approaches to wind turbine blade design and production. Energetx has entered into a licensing agreement with Aeroblade, which gives Energetx the right to manufacture and sell Aeroblade’s excellent blade design. Kettering University and the University of Michigan will provide workforce training. The company received $3.5 million from the DOE for the development of wind turbine blades. Adaptive The Ann Arbor-based company is the first to develop a portable, affordable, and fuel-flexible fuel- $3,000,000 Materials cell system for use in a variety of applications, including unmanned military vehicles. Unlike other fuel cells that run on hydrogen or other hard-to-source fuels, inexpensive and globally available propane and butane power all Adaptive Materials fuel cells. The company plans to commercialize its fuel-cell technology for use in the consumer leisure rv market. Adaptive Materials will partner with Lawrence Technological University, which will conduct long-term durability and reliability testing; the University of Michigan, which will research technologies such as fuel-cell controls, ceramic processing, and optimum design; and Michigan Technological University, which will conduct cold-weather testing and analysis. Adaptive Materials was awarded $3 million by the Department of Defense in 2010 for portable fuel-cell development. URV USA The Eaton Rapids-based company is a subsidiary of the Finnish-based foundry URV, a leading $3,500,000 supplier in the sector of large cast-iron components, such as bedplates and hubs, to various European wind turbine manufacturers. URV USA will link with ORNL to develop a next- generation casting process to produce large, utility-scale wind turbine components. Michigan Technological University will contribute alloy development, casting grating system design and solidification simulation. The company received $4 million from the DOE for the development of wind turbine components. TOTAL $21,000,000 Year-end Report to the Legislature / FY 2010 / 4 附件 31 MICHIGAN BUSINESS TAX ACT (EXCERPT) Act 36 of 2007 ***** 208.1430 THIS SECTION IS REPEALED BY ACT 39 OF 2011 EFFECTIVE WHEN CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 39 OF 2011 ARE MET: See enacting section 1 of Act 39 of 2011 ***** 208.1430 Facility developing and manufacturing photovoltaic technology; tax credit. Sec. 430. (1) Except as otherwise provided under subsection (3) and subject to the limitations under subsection (2), for tax years that begin on or after January 1, 2009, a qualified taxpayer and an eligible taxpayer that has entered into an agreement with the Michigan economic growth authority that provides that the taxpayer will construct and operate in this state a new facility for development and manufacturing of photovoltaic energy, photovoltaic systems, or other photovoltaic technology may claim a credit against the tax imposed by this act equal to 25% of the capital investments made by the taxpayer in that new facility during the tax year but not to exceed $15,000,000.00. (2) The Michigan economic growth authority shall not enter into an agreement under this section after December 31, 2011. The total amount of credits allowed under this section for all tax years shall not exceed $75,000,000.00. An agreement shall specify all of the following: (a) The amount of capital investment that will be made in a new facility engaged in the development and manufacturing of photovoltaic energy, photovoltaic systems, and other photovoltaic technology. (b) The number of qualified new jobs at the facility at which the investment will be made. (c) The total credit that may be claimed under this section. (3) The Michigan economic growth authority may enter into 1 agreement with an eligible taxpayer for a credit under this section of more than $15,000,000.00 but not more than $25,000,000.00. (4) Except as otherwise provided under this subsection, the credit allowed under this section shall be taken by a taxpayer in equal installments over 2 years beginning with the tax year in which the certification was issued. The Michigan economic growth authority may allow only 1 taxpayer with whom it has entered into an agreement for a credit under this section of $15,000,000.00 or less to claim the total amount of the credit allowed in the same tax year in which the certification was issued. If in any of those years the credit allowed under this section for the tax year exceeds the taxpayer's or assignee's tax liability for the tax year, that portion that exceeds the tax liability for the tax year shall be refunded. (5) A taxpayer shall not claim a credit under this section unless the Michigan economic growth authority has issued a certificate to the taxpayer. The taxpayer shall attach the certificate to the annual return filed under this act on which a credit under this section is claimed. The certificate required under this subsection shall state all of the following: (a) The taxpayer is located in this state and engaged in the development and manufacturing of photovoltaic energy, photovoltaic systems, or other photovoltaic technology and qualifies for the credit under this section. (b) The taxpayer's federal employer identification number or the Michigan department of treasury number assigned to the taxpayer and, for a taxpayer that is a unitary business group, the federal employer identification number or Michigan department of treasury number assigned to the member of the group engaged in this state in the development and manufacturing of photovoltaic energy, photovoltaic systems, or other photovoltaic technology. (c) The total amount of capital investments made during the tax year and the amount of the credit under this section for which the taxpayer is allowed to claim for the designated tax year. (6) A taxpayer or assignee that claims a credit under this section and subsequently fails to meet the requirements of this section or any other conditions established by the Michigan economic growth authority in the agreement provided for in this section in order to obtain a certificate for which the credit was claimed under this section may, as to be determined by the Michigan economic growth authority, have its credit reduced or terminated or have a percentage of the credit amount previously claimed under this section added back to the tax liability of the taxpayer in the tax year that the taxpayer or assignee fails to comply with this section. (7) A taxpayer may assign all or a portion of a credit allowed under this section. A credit assignment under this subsection is irrevocable and shall be made in the tax year in which a certificate is issued. However, a taxpayer may also convey the right to obtain an assignment of the credit under this section after an agreement has been approved by the Michigan economic growth authority and before a certificate has been issued. A taxpayer may claim a portion of a credit and assign the remaining credit amount. The credit assignment under this subsection shall be made on a form prescribed by the Michigan economic growth authority. The Michigan economic growth authority or its designee shall review and issue a completed assignment certificate Rendered Monday, April 23, 2012 Page 1 Michigan Compiled Laws Complete Through PA 85 and includes 91 and 93-98 of 2012  Legislative Council, State of Michigan Courtesy of www.legislature.mi.gov to the assignee. An assignee shall attach a copy of the completed assignment certificate to its annual return required under this act, for the tax year in which the assignment is made and the assignee first claims a credit, which shall be the same tax year. In addition to all other procedures and requirements under this section, the following apply: (a) The credit shall be assigned based on the schedule contained in the certificate. (b) If the taxpayer assigns all or a portion of the credit amount, the taxpayer shall assign the annual credit amount for each tax year separately. (c) More than 1 annual credit amount may be assigned to any 1 assignee, and the taxpayer may assign all or a portion of each annual credit amount to any assignee. (8) A taxpayer that has entered into an agreement with the Michigan economic growth authority for a credit under sections 432 through 432d is not eligible for the credit under this section. (9) As used in this section: (a) "Capital investment" means the cost, including fabrication and installation, paid or accrued in the tax year of property of a type that is, or under the internal revenue code will become, eligible for depreciation, amortization, or accelerated capital cost recovery for federal income tax purposes, provided that the property is physically located in this state for use in a business activity in this state. (b) "Eligible taxpayer" means a taxpayer that has entered an agreement to create at least 250 qualified new jobs and to make at least $100,000,000.00 in a qualified capital investment of which $25,000,000.00 shall be made prior to the issuance of a certificate under this section. (c) "Full-time job" means a job performed by an individual for 35 hours or more each week and whose income and social security taxes are withheld by 1 or more of the following: (i) A qualified taxpayer or an eligible taxpayer. (ii) An employee leasing company on behalf of a qualified taxpayer or an eligible taxpayer. (iii) A professional employer organization on behalf of a qualified taxpayer or an eligible taxpayer. (d) "Michigan economic growth authority" means the Michigan economic growth authority created in the Michigan economic growth authority act, 1995 PA 24, MCL 207.801 to 207.810. (e) "Qualified new job" means a full-time job created by a qualified taxpayer or an eligible taxpayer at a facility or facilities that is in excess of the number of full-time jobs a qualified taxpayer or an eligible taxpayer maintained in this state or at a facility prior to the expansion or location, as determined by the authority. (f) "Qualified taxpayer" means a taxpayer that has entered an agreement to create at least 500 qualified new jobs and to make at least $50,000,000.00 in a qualified capital investment of which $25,000,000.00 shall be made prior to the issuance of a certificate under this section. (g) "Photovoltaic cells" means an integrated device consisting of layers of semiconductor materials and electric constructs capable of converting incident light directly into electricity. (h) "Photovoltaic energy" means solar energy. (i) "Photovoltaic modules" means an assembly of interconnected photovoltaic cells. (j) "Photovoltaic systems" means solar energy devices composed of 1 or more photovoltaic cells or photovoltaic modules, and inverter or other power conditioning unit or photovoltaic technology designed to deliver power of a selected current and voltage, wires, and other electrical connectors in order to generate electricity, heat or cool a residential structure, provide hot water for use in a residential structure, or provide solar process heat. Batteries for power storage may also be included in photovoltaic systems. (k) "Photovoltaic technology" means solar power technology that uses photovoltaic cells and modules to convert light from the sun directly into electricity. Photovoltaic technology includes equipment, component parts, materials, electronic devices, testing equipment, and other related systems that are specifically designed or fabricated and used primarily for 1 or more of the following: (i) The storage, generation, reformation, or distribution of clean fuels integrated within a photovoltaic system. (ii) The process of utilizing photovoltaic energy to generate electricity for use by consumers. (l) "Property" means section 1245 property and section 1250 property as those terms are defined in sections 1245 and 1250 of the internal revenue code. History: Add. 2008, Act 270, Imd. Eff. Sept. 11, 2008;Am. 2009, Act 90, Imd. Eff. Sept. 11, 2009. Popular name: MBT Rendered Monday, April 23, 2012 Page 2 Michigan Compiled Laws Complete Through PA 85 and includes 91 and 93-98 of 2012  Legislative Council, State of Michigan Courtesy of www.legislature.mi.gov 附件 32 MEDC FY 2010 OTHER MEGA PROGRAMS In addition to MEGA tax credits, there are other MBT credits subject to MEGA Board approval that are designed to advance new industries with the potential for significant growth: Advanced Battery Credits Program: Offers a refundable credit against the MBT toward advanced batteryr&d and engineering, and commercial scale package and cell manufacturing. These credits positioned Michigan to successfully compete for over $1.3 billion in grants from the U.S. Department of Energy to support advanced battery and electric vehicle manufacturing and development. Anchor Jobs Credit: Offers a refundable credit against the MBT to certain high-technology companies (anchor companies) to influence their suppliers and customers to move to Michigan. The taxpayer is able to claim a credit for the payroll of the suppliers or customers who created qualified new jobs, for up to five years. Defense Contracting Credit: Offers a refundable credit against the MBT to help Michigan companies procure federal contracts from the Department of Defense, Department of Energy, or the Department of Homeland Security. The credit is based on the new jobs created as a result of the federal contract awarded. Photovoltaic Credit: Allows a taxpayer engaged in the research, development, or manufacturing of photovoltaic energy, photovoltaic systems, and other photovoltaic technology to claim a refundable credit against the MBT. OTHER MBT CREDIT APPROVALS Fiscal Year 2010 (10.01.2009–09.30.2010) Projected Projected capital Estimated Company City County direct jobs investment credit amount ADVANCED ENERGY STORAGE (BATTERY) Advanced Li-Ion Battery Pack (7b) Dow Kokam Midland Midland 320 $340,000,000 $42,000,000 Advanced Li-Ion Battery Pack (7a) Ford Motor Company Rawsonville Washtenaw 1,000 $250,000,000 $78,000,000 CELL MANUFACTURING—Sec. 434(5) fortu PowerCell Muskegon Twp. Muskegon 300 $200,000,000 $100,000,000 Xtreme Power Wixom Oakland 300 $200,000,000 $100,000,000 PLUG-IN BATTERY PACK—Sec. 434(2) Johnson Controls-Saft APS Holland Allegan $200,000,000 $20,000,000 ANCHOR JOBS CREDIT Dow Kokam Midland Midland $1,000,000 tbd Johnson Controls-Saft APS Holland Allegan $1,000,000 tbd A123 Ann Arbor Washtenaw $1,000,000 tbd DEFENSE CONTRACTING CREDIT Toda America, Inc. Battle Creek Calhoun 25 $70,100,000 tbd SOLAR Photovoltaic (qualified) Suniva Saginaw Saginaw 500 $250,000,000 $15,000,000 Dow Chemical Company Midland Midland 500 $167,000,000 $15,000,000 Photovoltaic (eligible) Clairvoyant Energy Wixom Oakland 250 $856,700,000 $25,000,000 TOTALS 2,195 $2,536,800,000 $353,000,000 Year-end Report to the Legislature / FY 2010 / 43 附件 33 Encouraging More Cooperation and Accountability in Payment in Lieu of Tax Agreements Executive Summary: Balancing the Needs of Local Governments, Businesses, and the Public Businesses in Tennessee made payments in lieu of ad valorem taxes (PILOTs) totaling $75.7 million in 2016 for tax exempt properties they lease from local industrial development boards (IDB). Although businesses can negotiate PILOT agreements with IDBs equal to the taxes they would otherwise owe if they owned the properties themselves, in practice the payments can be for less and vary by agreement—total payments in 2016 were equal to approximately 47% of the taxes that would have otherwise been owed based on the 2016 assessed value of the property, including any improvements made by the businesses. As a result, PILOT agreements PILOT agreements often often function as indirect property tax abatements that are used by IDBs and their affiliated local governments to encourage economic development. function as indirect property tax abatements While stakeholders interviewed generally support the use of PILOT used to encourage agreements to encourage businesses to invest in Tennessee, conflicts arise economic development. over the details of individual agreements and the process for negotiating While stakeholders them. This was the case in Pigeon Forge and Sevier County in 2015, when the city’s IDB negotiated a PILOT agreement with a Publix grocery interviewed generally store, abating not only the business’s city property taxes but also its support the use of county property taxes for a 20-year period. Sevier County’s mayor has PILOT agreements to expressed concern that PILOT agreements like this one could reduce encourage businesses local governments’ ability to fund public education and other services to invest in Tennessee, that are supported by property tax revenues and that the terms of the conflicts arise over the abatements in some PILOT agreements are too long. But like IDBs for details of individual other local governments in Tennessee that levy their own property taxes, Pigeon Forge’s IDB was not required to seek the county’s approval before agreements and the agreeing to the PILOT. process for negotiating them. In response to the concerns raised by the county mayor, House Bill 1223 by Representative Hicks and Senate Bill 1362 by Senator Bailey would have prohibited municipal IDBs from entering into PILOT agreements longer than five years unless they receive approval for each agreement from the county in which they are located. Alternatively, the IDB or its affiliated municipality make annual payments to the county after the first five years of each agreement, and those payments would have to be equal to the real property taxes the county would have received based on the affected property’s assessed value. Stakeholders raised concerns that the bill’s restrictions applied only to city IDBs abating county property taxes and not county IDBs abating city property taxes. Responding to the general concerns about PILOTs as well as the specific concerns with the original bill, the General Assembly passed an amended version as Public Chapter 431, Acts of 2017, which instead directs the Commission to study WWW.TN.GOV/TACIR 1 Encouraging More Cooperation and Accountability in Payment in Lieu of Tax Agreements • the economic benefits to counties and municipalities from the use of PILOT agreements and leases by IDBs organized by municipalities; • whether in the absence of county approval for a PILOT any economic benefits are derived from limiting the agreements length to five years or from requiring the IDB or municipality to make annual payments to the county after the first five years equal to the amount of real property taxes the county would have received based on the property’s assessed value; and • any additional issues that the Commission deems relevant. The assumption made by IDBs concerning tax abatements is that the business would not have chosen to locate in their jurisdiction but for the agreement. If this is true, such an agreement could mean economic benefits for the community, but it is often difficult to prove. Whether or Measuring the economic not there are economic benefits depends on a number of factors, including benefit of PILOT the assessed value of the affected property before it was acquired by the agreements is difficult IDB, as well as any economic impacts (employment, income, business because the state and and household spending), fiscal impacts (new government revenues and new expenditures), and project impacts (direct, indirect and induced). To local governments do better ensure that local governments achieve an economic benefit from not generally collect the exchange, some IDBs require proof that benefits outweigh costs before enough information to they will approve a PILOT, but unfortunately, local governments and the make this determination. state don’t generally collect enough information from businesses that have PILOT agreements to determine whether the incentives these businesses received have resulted in economic benefits to their communities. While collecting this information would be helpful, the state could also address some of the issues raised when an IDB representing one local government abates the taxes of another—as happened in Sevier County—both by encouraging greater cooperation among local governments in the process for negotiating PILOT agreements and by increasing transparency in this process without compromising the confidentiality necessary for conducting negotiations with private businesses. Property Tax Incentives and Economic Development State and local governments use a wide array of incentives to encourage businesses to invest in their communities. While these incentives are only one of many factors—including available workforce, infrastructure, and logistics—that businesses consider when determining where to locate or invest, they can be the deciding factor when making a final choice among several short-listed locations that otherwise offer similar resources or advantages. Nationwide, the abatement of local property taxes is a common incentive at the disposal of local governments, though the types of property tax incentives that can be offered and the process for granting them vary by state 2 WWW.TN.GOV/TACIR Encouraging More Cooperation and Accountability in Payment in Lieu of Tax Agreements and community. For example, the Constitution of the State of Tennessee authorizes the General Assembly to exempt from property taxes only those properties held by local governments or the state that are used exclusively for public purposes and other non-government-owned properties that fall into certain narrowly defined categories—including those used exclusively for religious, charitable, scientific, literary, or educational purposes. This prohibits local governments in Tennessee from directly abating property taxes for all but a limited subset of property. Tennessee Communities Provide Property Tax Incentives through PILOT Agreements Made by IDBs While their ability to directly abate property taxes is limited, local governments in Tennessee can lease government-owned tax-exempt property to businesses, providing them with a form of indirect abatement. Consistent with the limits in the state’s constitution, local governments Local governments acting either individually or jointly are authorized to establish IDBs that acting either individually hold and lease property to businesses for a variety of purposes, many or jointly are authorized of which include uses that encourage economic development, under to establish industrial Tennessee Code Annotated, Section 7-53-101 et seq. The properties the development boards IDBs own are tax exempt, and local governments can authorize IDBs to negotiate and accept PILOTs from the businesses that lease their properties. (IDBs) that hold and lease These PILOTs can help offset local government revenues lost when the property to businesses. properties are removed from tax rolls. The ultimate value of the incentive that a business receives from a PILOT agreement with an IDB is equal to the difference between any negotiated payments and the property taxes a business would otherwise owe if the property were subject to taxation. The process for approving IDB PILOT agreements in Tennessee varies based on • whether the negotiated payments are at least equal to the taxes that would be owed if the property were subject to taxation, • an agreement’s length, and • the local governments involved. State law allows local governments that have authorized their IDBs to negotiate PILOTs to require that any agreements be submitted to them for approval. For agreements where payments made to the city and county are at least equal to the taxes that would otherwise be owed, no additional approval is necessary beyond what is required by the local government or governments that created the IDB. But for agreements where payments made to either the city or county are less than the taxes that would be owed if the property were subject to WWW.TN.GOV/TACIR 3 Encouraging More Cooperation and Accountability in Payment in Lieu of Tax Agreements taxation, additional restrictions apply depending on an agreement’s length and whether the IDB that negotiated the agreement is established by a municipality without its own property tax. All PILOT agreements where payments are less than taxes owed for periods longer than 20 years—not including up to three years allowed for construction—must be approved not only according to the procedures required by an IDB’s affiliated local government but also by both the Tennessee Department of Economic and Community Development and the Tennessee Comptroller of the Treasury. State approval is not required for agreements that don’t exceed this threshold. Though the data is incomplete, it appears the most common length of term for a PILOT agreement in Tennessee is 10 to 15 years. IDBs established by municipalities without their own property taxes are prohibited from entering PILOT agreements that would abate the taxes of the counties in which they are located without receiving those counties’ All IDBs established approval for each agreement. Absent county approval, these IDBs or the by municipalities with municipalities that created them must agree to make payments to the their own property affected counties equal to the property taxes that would otherwise be owed for real but not personal property, under Tennessee Code Annotated, taxes may abate the Section 7-53-305(h). Of the 184 IDBs in Tennessee, only five are established property of other local by one of the 74 municipalities in the state that don’t levy their own governments. property taxes. Overall, 271 cities and all 95 counties in Tennessee have their own property taxes. In contrast, IDBs established by local governments—whether city, county, or both—that levy their own property taxes are not required to seek the approval of other governments affected by their PILOT agreements. Nor are they required to share with other affected tax jurisdictions any PILOTs made pursuant to their agreements. As a result, it is possible for IDBs established by some local governments in Tennessee to enter PILOT agreements that abate the property taxes of other local governments or special school districts without those tax jurisdictions’ consent. Encouraging Cooperation on PILOT Agreements Can Reduce Conflict among Local Governments The ability of some local governments’ IDBs to abate the property taxes of other jurisdictions can cause conflicts, as was the case between Pigeon Forge and Sevier County in 2015 discussed above. Several stakeholders have also expressed concern that local property taxes foregone in PILOT agreements can create revenue shortfalls that either result in cuts to public services or have to be made up from other local revenue sources so local governments can maintain compliance with state law. For education, for example, the state’s “maintenance of effort laws ensure that local funds budgeted for schools do not decrease as state funding for schools increases. County commissions, city councils and special school districts must budget 4 WWW.TN.GOV/TACIR 附件 34 8/15/2011 79 HED TUP I Ltd. Partnership Dana P. Booth, Accounting Mgr. 079-013-00066 HE 5 N 1A $6,198,000 $0 $20,126 $25,372 $0 2/0/2017 8/15/2011 79 IDB Uptown Square Apts., LP Dana P. Booth, Accounting Mgr. 001-042-00004 ID 12 N 1A $9,301,600 $0 $25,228 $59,922 $0 2/0/2022 8/15/2011 79 IDB Uptown Square Apts., LP Dana P. Booth, Accounting Mgr. 001-120-00001 ID 12 N 1B $4,773,600 $0 $14,815 $0 $0 2/0/2022 8/15/2011 79 HED Uptown Village Apts., LP Dana P. Booth, Accounting Mgr. 001-096-A00096 HE 5 N 1A $1,601,200 $0 $933 $0 $0 3/0/2024 8/15/2011 79 HED Uptown Village Apts., LP Dana P. Booth, Accounting Mgr. 001-096-A00097 HE 5 N 1B $2,626,300 $0 $933 $0 $0 3/0/2024 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00250 ID 1 Y 1A - $1,000 - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00251 ID 1 Y 1B - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00252 ID 1 Y 1C - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00253 ID 1 Y 1D - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00254 ID 1 Y 1E - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00255 ID 1 Y 1F - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00256 ID 1 Y 1G - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00257 ID 1 Y 1H - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00306 ID 1 Y 1I - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00432 ID 1 Y 1J - - - - - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00433 ID 1 Y 1K $0.13 - $0.13 $0.40 - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. 094-200-00524 ID 1 Y 1L $14,783 - $14,783 $46,490 - 3/8/2021 10/10/2011 79 IDB U.S. Foodservice, Inc. Eddie Tantoco, Sr. Tax Mgr. P-051600 ID 1 Y 1M $1,143 - $1,143 $3,596 - 3/8/2021 10/3/2011 79 IDB Varsity Brands, Inc. W. Price Morrison, Jr., Esq. P164778;P-170829 ID 1 Y 1A $776,000 $100 $2,000 $2,700 $0 2011 9/27/2011 79 HED Wesley Forest LP Georgia Norton, Operations Mgr. 076-034-00085 HE 5 Y 1A $4,243,648 $0 $739 $376 - 3/1/2014 9/27/2011 79 HED Wesley Forest Townhomes Phase II LP Georgia Norton, Operations Mgr. 250 Wesley Oaks Dr. HE 5 Y 1A $4,271,827 $0 $44 $55 - 6/1/2012 9/29/2011 79 IDB Westco Dev.#20/FedEx Corp. Quinta McElroy, Sr. Tax Analyst 080-008-00506 ID 6 Y 1A $23,507,707 $0 $21,213 $26,589 - 12/31/2012 10/3/2011 79 IDB Williams-Sonoma Direct, Inc. W. Price Morrison, Jr., Esq. P-189247 ID 1 Y 1A $448,700 $100 $100 $1,350 $0 2011 9/30/2011 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. A01-41LA-00005 ID 1 Y 1A $2,879,600 $100 $1,500 $0 $0 - 9/30/2011 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 5640/5650 Airline Rd. ID 6 Y 1B $4,384,600 $0 $0 $0 $0 7/9/2014 9/30/2011 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. A01-410-00177 & 178 ID 1 Y 1C $4,336,900 $6,000 $1,500 $0 $0 10/1/2044 9/30/2011 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. Airline Road ID 1 Y 1D $1,966,000 $100 $766 $10,313 $0 12/31/2018 9/30/2011 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. A01-41-00156 ID 1 Y 1E $1,282,800 $100 $1,134 $8,662 $0 12/31/2020 8/17/2011 80 IDB Shiroki North America, Inc. Ken Riddle,VP Human Resources 165 Spicer Drive ID 1 Y 1A $3,091,800 $0 $11,316 $28,816 - 12/31/2017 10/4/2011 81 IDB Commercial Insulating Glass Co. Tony Gamelin, CFO 140-002.03P-003 ID Y 1A $800,000 $100 $400 $1,000 $0 12/11/2015 10/4/2011 81 IDB Commercial Insulating Glass Co. Tony Gamelin, CFO 140-002.03P-003 ID Y 1B $1,200,000 $100 $0 $0 $0 12/11/2015 9/1/2011 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K-E-001.00P-023 ID 1 Y 1A $13,302,950 $100 $23,227 $25,510 - 12/21/2017 9/1/2011 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K-E-001.00P-028 ID 1 Y 1B $107,066,543 $100 $124,625 $136,876 - 12/21/2018 9/1/2011 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K-E-001.00P-029 ID 1 Y 1C $127,672,761 $100 $111,458 $122,415 - 12/21/2019 9/1/2011 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K-E-001.00P-031 ID 1 Y 1D $51,322,593 $100 $14,935 $16,403 - 12/21/2020 9/21/2011 82 IDB Exide Technologies Matthew Schirack, Sr. Mgr. 067-032.00P-002 ID 1 Y 1A $14,144,319 $20 $10 $10 - 1/1/2013 9/30/2011 82 IDB FedEx Ground Package System, Inc. Valerie Marmura, Sr. Tax Assoc. 2200 Tri-Cities Crossing ID 1 Y 1A - $0 $0 $300 - 12/31/2013 8/9/2011 82 IDB HSN Fulfillment, LLC Maria DiTeodoro, Sr. Tax Mgr. 125-009-50 (Real) - - 1A $19,820,900 - - $750 $168,930 - 8/9/2011 82 IDB HSN Fulfillment, LLC Maria DiTeodoro, Sr. Tax Mgr. 125-009-50 (Personal) - - 1B $1,166,688 - - $250 $24,932 - 10/3/2011 82 IDB Press Group, LLC Jack Bonner, Jr., Managing Member 046H-K-046H-002.10 ID 6 - 1A $387,200 $0 $0 $0 $0 7/20/2014 9/26/2011 82 IDB Setzer Properties Kingsport, LLC Chuck Tennyson, Sr. Tax Analyst 094-062.20 ID Y 1A $2,060,600 $1,000 $0 $1,000 - 12/31/2013 9/30/2011 83 IDB North American Stamping Grp., LLC James Murphy, III, Esq. 019-030.00 ID 1 Y 1A $2,882,700 $407,700 $0 $0 $0 12/19/2011 9/30/2011 83 IDB North American Stamping Grp., LLC James Murphy, III, Esq. 019-030.00P ID 1 Y 1B $1,211,919 $346,500 $0 $0 $0 12/19/2011 9/30/2011 83 IDB NVR Building Products Larry Collins, Mgr. - - - 1A $1,481,600 $21,250 $0 $0 - 11/0/2010 10/4/2011 84 IDB Charms, LLC Danny Byrd, Plant Controller 25-8 - Y 1A $11,935,200 $0 $56,811 $111,713 - 2011 8/25/2011 84 IDB MDG, LLC Suzanne Stanton, VP-Controller 962 Hwy. 51 North ID Y 1A $1,345,548 $0 $6,405 $12,594 - 6/0/2016 Prop. Type Date Recv'd. Co. IDB/HED Lessee Contact Prop.Desc. Code Assessor Prop. Est. Value Rent PILOT/CI PILOT/CO L/H Tax Lease End 10/3/2013 79 IDB ServiceMaster Consumer Svcs. Beth Minner, Dir. Sales, Use & Tax 080 0230 A 00040 C ID-6 Y B $13,463,200 $100 $43,380 $104,286 7/31/2020 10/3/2013 79 IDB ServiceMaster Consumer Svcs. Beth Minner, Dir. Sales, Use & Tax 080 0230 J 00001 O ID-6 Y C $8,892,000 $100 $31,118 $69,013 7/31/2020 10/3/2013 79 IDB ServiceMaster Consumer Svcs. Beth Minner, Dir. Sales, Use & Tax Ridge Lake Campus ID-6 Y D $1,565,408 $100 $100 $5,242 12/31/2019 10/3/2013 79 IDB ServiceMaster Consumer Svcs. Beth Minner, Dir. Sales, Use & Tax 0864 A 00000 O ID-6 Y E $597,270 $100 $2,062 12/31/2020 10/3/2013 79 IDB ServiceMaster Consumer Svcs. Beth Minner, Dir. Sales, Use & Tax 0851 A 00000 O ID-6 Y F $529,240 $100 $100 $1,839 12/31/2021 8/27/2013 79 IDB Shelby Group International/SGI Piperton Jason Crews, President, SGI 184 05700 000 ID-1 Y A $18,394,918 $100 $435 $1,695 $0 12/31/2022 8/20/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth D02 07 00352C ID-1 Y A $32,861,500 $0 $194,443 12/31/2025 8/20/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth P227794 ID-1 Y B $5,673,698 $0 $75,233 12/31/2025 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 060 222 00224 ID-1 Y A $29,690,400 $185,508 $283,857 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 060 222 00225 ID-1 Y B $29,690,400 $185,508 $283,857 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 060 222 00350 ID-1 Y C $29,690,400 $185,508 $283,857 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 060 222H 00006C ID-1 Y D $29,690,400 $185,508 $283,857 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 060 222 00365 ID-1 Y E $29,690,400 $185,508 $283,857 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 943 000626 ID-1 Y F $4,895,300 $4,323 $23,513 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer 941 000304 ID-1 Y G $5,210,100 $11,745 $31,360 12/31/2023 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer P009097 ID-1 Y H $19,836,159 $100 $59,805 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer P194898 ID-1 Y I $1,027,243 $100 $3,095 12/31/2017 8/16/2013 79 IDB Smith & Nephew, Inc. Michael Unsworth, Treasurer P208943 ID-1 Y J $3,946,682 $100 $11,899 12/31/2017 10/1/2013 79 IDB Smith & Nephew, Inc. James Lenschau, Attorney Memphis ID-1 Y A 9/27/2013 79 IDB Southern Steel Supply Co., Inc. Michael Wexler, CFO P010081 ID-1 Y A $1,366,737 $800 $0 $0 1/1/2018 9/27/2013 79 IDB Southern Steel Supply Co., Inc. Michael Wexler, CFO 431-47 N. Manassas D-1 Y B $2,475,000 $400 $0 $0 10/13/2017 9/27/2013 79 IDB Southern Steel Supply Co., Inc. Michael Wexler, CFO 475 N. Dunlap St. ID-1 Y C $540,000 $400 $0 $0 10/13/2017 9/30/2013 79 HED Springdale Memphis LP Georgia Norton, Operations Mgr. 831 Springdale Run HE-5 Y A $8,349,798 $1,110 $1,312 11/1/2035 9/30/2013 79 HED Springdale Memphis LP Georgia Norton, Operations Mgr. 707 Linden Yar HE-5 Y B $2,352,550 $2,796 $3,306 9/16/2019 9/30/2013 79 HED Springdale Memphis LP Georgia Norton, Operations Mgr. 007 019 00031 HE-5 Y C 9/30/2013 79 HED Springdale Memphis LP Georgia Norton, Operations Mgr. 007 012 00018 HE-5 Y D 11/21/2013 79 IDB Surface Dynamics LLC Brenda Connolly, Dir. Of Fin. & Adm. 3110 Stage Post ID-1 N A $2,358,474 $100 $4,732 $6,311 $0 1/1/2016 10/1/2013 79 IDB Technicolor Videocassette of Michigan, Inc James Lenschau, Attorney P-136003/P-183128 ID-1 Y A 10/1/2013 79 HED Tenet HealthSystem Bartlett, Inc. Gwen Bonner, Chief Operating Officer 2986 Kate Bond Rd. HE-2 N A $18,127,900 $100 $56,293 $77,898 $0 12/31/2019 10/1/2013 79 HED Tenet HealthSystem Bartlett, Inc. Gwen Bonner, Chief Operating Officer 2986 Kate Bond Rd. HE-2 N B $1,454,005 $200 $11,048 $14,979 $0 12/31/2019 9/6/2013 79 HED TUP I Ltd. Partnership Dana Booth, Accounting Mgr. 013 00066 HE-5 Y A $6,560,500 $0 $21,458 $27,643 12/31/2016 9/23/2013 79 HED Uptown Sr. Housing Dev., LP Trish Ellis, Consultant 669 N. Third St. HE-5 N A $5,000,000 $0 $2,165 $2,591 $0 8/1/2026 9/6/2013 79 IDB Uptown Square Apts., LP Dana Booth, Accounting Mgr. 042 00004 ID-12 Y A $9,301,600 $0 $16,112 $42,945 2/1/2022 9/6/2013 79 IDB Uptown Square Apts., LP Dana Booth, Accounting Mgr. 120 00001 ID-12 Y B $4,773,600 $0 $27,885 $22,123 2/1/2022 9/6/2013 79 HED Uptown Village Apts., LP Dana Booth, Accounting Mgr. 096 A 00096 HE-5 Y A $1,601,200 $0 $995 $1,281 3/1/2024 9/6/2013 79 HED Uptown Village Apts., LP Dana Booth, Accounting Mgr. 096 A 00097 HE-5 Y B $2,626,300 $0 $995 $1,281 3/1/2024 9/23/2013 79 HED Village Pkwy., LP Brienn Klahn, Controller 4495 Horn Lake Rd. HE-5 Y A $2,979,760 $0 $37,368 $47,496 $0 5/4/2030 9/30/2013 79 HED Wesley Forest, LP Georgia Norton, Operations Mgr. 034 08500 HE-5 Y A $4,243,648 $376 3/1/2014 10/1/2013 79 IDB Westco Dev. #20 Quinta McElroy, Sr. Tax Analsyt 008 00506 ID-6 Y A $10,329,118 $0 $3,836 $4,913 12/31/2013 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 141L A 00500 ID-1 Y A $2,781,900 $100 $1,500 $0 $0 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 142 00405 ID-6 Y B $467,900 $0 $0 $0 $0 7/8/2014 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 141 00177 ID-1 Y C $4,185,600 $6,000 $1,500 $0 $0 9/30/2049 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 141 00178 ID-1 Y D $4,185,600 $6,000 $1,500 $0 $0 9/30/2049 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 141 00405 ID-1 Y E $2,560,400 $100 $881 $13,855 $0 12/31/2018 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 141 00156 ID-1 Y F $1,231,800 $100 $1,305 $9,205 $0 12/31/2020 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. 5677 Airline Rd. ID-1 Y A $544,774 $100 $100 $1,906 $0 12/31/2017 9/30/2013 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Mgr. Airline Rd. 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EAM Bus. 124 07855 Y A $442,600 $10 $4,081 1/1/2018 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K E 00100 P 023 ID-1 Y A $6,510,057 $100 $19,237 $22,760 1/1/2018 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K E 00100 P 028 ID-1 Y B $65,417,927 $100 $154,648 $182,964 1/1/2019 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K E 00100 P 029 ID-1 Y C $84,920,897 $100 $150,565 $178,133 1/1/2020 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K E 00100 P 031 ID-1 Y D $33,539,607 $100 $39,644 $46,902 1/1/2021 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst 061K E 00100 P 033 ID-1 Y E $76,607,487 $100 $67,913 $80,347 1/1/2022 Prop. Type Date Recv'd. Co. IDB/HED Lessee Contact Prop.Desc. Code Assessor Prop. Est. Value Rent PILOT/CI PILOT/CO L/H Tax Lease End 9/9/2013 82 IDB Eastman Chemical Co. Sue Wolfe, Tax Analyst NOF ID-1 Y F $182,099,047 $100 $53,808 $63,660 1/1/2023 9/11/2013 82 IDB FedEx Ground Package System, Inc. Michele Antonelli, Sr. Tax Assoc. Par 07420 ID-1 Y A $721,744 $0 $0 $300 1/1/2014 9/17/2013 82 IDB HSN Fulfillment, LLC Andra Stanton, Sr. Tax Acct. 125 00950 Y A $19,033,000 $750 ####### 4/13/2014 9/17/2013 82 IDB HSN Fulfillment, LLC Andra Stanton, Sr. Tax Acct. 125 00950 P Y B $1,340,475 $250 $31,242 4/13/2014 2/10/2014 82 IDB Seaman Corporation Vicky Puster, Sr. Financial Analyst 090 02910 P 002 ID-1 N A $1,942,544 $10 $10 $10 $0 12/31/2016 9/30/2013 83 IDB ATA Retail Services, Inc. J. Thomas Trent, Jr., Attorney 020 02900 P ID-1 Y A $52,623 $43,175 $0 $0 $0 1/1/2026 9/30/2013 83 IDB Bennett Commercial, LLC J. Thomas Trent, Jr., Attorney 020 02900 ID-1 Y A $2,114,800 $159,500 $0 $0 $0 1/1/2024 9/30/2013 83 IDB Deroyal Industries, Inc. J. Thomas Trent, Jr., Attorney 033A E 01001 P ID-1 Y A $2,812,153 $242,513 $0 $0 $0 1/1/2015 4/16/2014 83 IDB NHC healthcare-Sumner, LLC George Masterson, Attorney 136 02404 & 136 02201 HE-2 Y A $2,252,770 $1,800,000 $10,092 $20,545 $0 12/31/2026 9/27/2013 83 IDB Shoals Technologies Group, LLC J. Thomas Trent, Jr., Attorney 018 01501 P ID-1 Y A $2,570,438 $357,572 $0 $0 $0 12/31/2027 9/27/2013 83 IDB Solon, LLC J. Thomas Trent, Jr., Attorney 018 01501 ID-1 Y A $3,620,200 $160,213 $0 $0 $0 12/31/2027 10/2/2013 84 IDB Charms, LLC Danny Byrd, Controller 025 00800 Y A $11,935,200 $0 $56,811 $111,713 1/1/2011 9/3/2013 84 IDB Mueller Fittings Co. Beth LaGasse, Tax Mgr. 050 03707 ID-1 Y A $1,724,281 $0 $6,673 $12,104 12/31/2008 9/3/2013 84 IDB Mueller Fittings Co. Beth LaGasse, Tax Mgr. 050 03707 ID-2 Y B $743,907 $0 $3,075 $5,579 12/31/2009 9/3/2013 84 IDB Mueller Fittings Co. Beth LaGasse, Tax Mgr. 050 03707 ID-3 Y C $284,878 $0 $1,102 $2,000 12/31/2007 9/3/2013 84 IDB Mueller Fittings Co. 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Suzanne Stanton, VP-Controller 962 Hwy. 51 North ID Y C $126,664 $0 $294 $534 6/1/2016 9/23/2013 89 IDB Bridgestone Americas Tire Operations Blake Stewart, Property Tax Spec. Warren Co. Plant ID-1 Y A $51,766,708 $0 $0 $650,000 $0 3/31/2029 7/25/2013 89 IDB Healthy Kids Dachelle McVey, Accountant 068E-N-00800 ID-8 Y A $1,380,000 $100 $698 $666 2/27/2022 9/30/2013 89 IDB Metal Products Co. Tammy Smartt, Acct. 300 Garfield St. ID-1 Y A $799,900 $12,000 $6,240 $5,760 $0 2/1/2024 9/19/2013 89 IDB Morrison Tool & Fab, Inc. Jacob Wilson 097 00508 ID-1 N A $5,500,000 $6,000 $12,000 1/1/2020 9/10/2013 89 IDB Sunbeam Products, Inc. Patrick J. 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J. Thomas Trent, Jr., Attorney 020 02900 P ID-1 Y A $474,214 $56,590 $0 $0 $0 1/1/2026 10/1/2014 83 IDB Bennett Portland, LLC J. Thomas Trent, Jr., Attorney 020 02900 ID-1 Y A $2,114,800 $159,500 $0 $0 $0 1/1/2024 10/1/2014 83 IDB Deroyal Industries, Inc. J. Thomas Trent, Jr., Attorney 033A E 01001 P ID-1 Y A $2,515,172 $242,513 $154 $6,498 $0 1/1/2015 10/1/2014 83 IDB NASH Tennessee North 2, LLC James L. Murphy, III, Attorney 020 02802 P ID-1 Y A $0 $0 $0 $0 $0 1/1/2025 10/1/2014 83 IDB North American Stamping Group, LLC James L. Murphy, III, Attorney 020 02802 ID-1 Y A $7,947,200 $508,731 $0 $0 $0 1/1/2024 9/30/2014 84 IDB Moore Wallace NA Kristina Martinez, Property Tax Mgr. 1001 Rialto Road - Personal N A $5,533 $10,036 12/31/2014 9/30/2014 84 IDB Moore Wallace NA Kristina Martinez, Property Tax Mgr. 1001 Rialto Road - Real N B $23,699 $42,988 12/31/2014 9/24/2014 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager ID-1 Y A $1,724,281 $0 $6,673 $12,502 12/31/2008 9/24/2014 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager ID-1 Y B $152,316 $0 $629 $1,473 12/31/2009 9/24/2014 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager ID-1 Y C $908,932 $0 $3,517 $6,590 12/31/2013 9/24/2014 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager ID-1 Y D $715,350 $0 $2,768 $4,668 12/31/2015 10/7/2014 84 IDB Producers Mid-South Company Lisa Norris, Controller 007 38502 002 ID-1 Y A $2,588,231 9/30/2014 84 IDB Unilever Mfg. US, Inc. 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Suzanne Smith, VP-Controller ID Y A $1,315,215 $0 $6,997 $12,715 6/1/2016 9/25/2014 84 IDB World Wide Lines, Inc. Suzanne Smith, VP-Controller ID Y B $1,264,703 $0 $4,710 $8,559 6/1/2016 9/25/2014 84 IDB World Wide Lines, Inc. Suzanne Smith, VP-Controller ID Y C $126,664 $0 $374 $643 6/1/2016 8/14/2014 89 IDB Bridgestone Americas Tire Operations, LLC Blake Stewart, Property Tax Specilist 084 00700 ID-1 Y A $54,909,859 $0 $0 $650,000 $0 3/31/2029 8/12/2014 89 IDB Healthy Kids Dachelle McVey, Accountant 068E N 00800 ID-8 Y A $1,380,000 $100 $698 $666 2/27/2012 9/30/2014 89 IDB Mayfield Lumber David Mayfield, Owner 077 04402 L 000 ID-1 Y A $418,000 $1 $2,696 $2,574 $0 12/31/2020 8/28/2014 89 IDB Metal Products Company Tammy Smartt, Accountant 300 Garfield Street ID-1 Y A $799,900 $12,000 $6,240 $5,760 $0 2/1/2024 9/3/2014 89 IDB Miniature Precision Components, Inc. Nish Patel, CFO NOF 00508 ID-1 Y A $9,000,000 $22,000 $89 12/31/2026 10/1/2014 89 IDB Morrison Tool & Fab, Inc. Jacob Wilson, President 097 00508 ID-1 Y A $5,500,000 $28,000 $6,240 $7,260 1/1/2020 9/9/2014 89 IDB Sunbeam Products, Inc. Patrick J. Boyle, Dir.-Transfer Pricing 058 04008 L 000 ID-1 A $221,000 $28,500 $0 $0 $3,600 7/1/2017 9/30/2014 89 IDB Superior Walls of East Tennessee William Dobson, Controller 035 15701 000 ID-1 Y A $1,497,200 $0 $11,951 11/21/2025 9/16/2014 90 IDB Duroc, LLC Fred Miosssi 066 11201 000 ID-1 Y A $10,382,800 $0 $0 $79,487 $0 1/1/2014 9/16/2014 90 IDB Duroc, LLC Fred Miosssi 066 11201 P 002 ID-1 Y B $3,010,353 $0 $0 $17,285 $0 1/1/2014 8/14/2014 90 IDB Koyo/JTEKT North America Corp. Danny Fogle, Sr. Accountant 066 11200 000 ID-1 A $3,612,100 $1 $21,959 11/27/2026 8/14/2014 90 IDB Koyo/JTEKT North America Corp. Danny Fogle, Sr. Accountant 066 11200 001 ID-1 B $1,748,400 $1 $3,286 11/27/2026 8/14/2014 90 IDB Koyo/JTEKT North America Corp. Danny Fogle, Sr. Accountant 066 11200 P 000 ID-1 C $21,944,319 $25,533,682 5/28/2032 8/14/2014 90 IDB Koyo/JTEKT North America Corp. Danny Fogle, Sr. Accountant 066 11200 P 002 ID-1 D $40,586,812 $28,322 5/28/2032 9/16/2014 90 IDB Nakatetsu Machining Technologies, LLC Jeff Carter, Adm. Mgr. 066 11204 ID-1 Y A $28,192,557 $1 $0 $115,707 11/27/2026 8/21/2014 92 IDB MTD Products MTD Products 079 00602 ID-1 Y A $12,000,000 $121,290 9/16/2015 9/30/2014 93 IDB Federal-Mogul Corporation Mitchell Wilson, Agent 048 01901 P 001 ID-1 Y A $6,114,171 $0 $28,000 $46,000 $0 12/31/2018 8/13/2014 93 IDB TACO Metals, Inc. Jesus Gancedo, Controller 5401 N A $4,435,500 $1 $1 2021 8/13/2014 93 IDB TACO Metals, Inc. Jesus Gancedo, Controller 1922 Smithville Hwy. N B $534,808 $1 $1 2021 9/29/2014 93 IDB Tri State Distribution, Inc. William Clark, CPA 040 08202 P ID Y A $20,730,786 $23,662 $8,518 $15,144 2015 9/29/2014 93 IDB Tri State Distribution, Inc. William Clark, CPA 040 08700 P ID Y B $12,476,411 $15,077 $5,428 $9,649 2015 10/1/2014 94 IDB Boyle Cool Springs Bldg. Joint Venture J. Thomas Trent, Jr., Attorney 053 04303 ID-6 Y A $31,978,000 $3,200,000 $28,598 $154,774 $0 1/1/2017 9/8/2014 94 IDB Healthways, Inc. LeAnn Stooksbury, Tax Mgr. 062 01107 000 ID-6 Y A $52,921,100 $22 $43,385 $256,138 1/1/2018 9/5/2014 94 IDB Nissan North America, Inc. Hailey Kirk, Mgr., Indirect Tax One Nissan Way ID-1 N A $121,000,000 $0 $177,606 $550,037 $0 1/1/2039 9/29/2014 95 IDB Amazon.com.dedc LLC Erin O'Neal, Property Tax Compiance Mgr. 116 02500 P 001 ID-1 Y A $12,371,765 $3,700 $15,800 12/31/2019 8/11/2014 95 IDB Georgia-Pacific Corrugated III LLC Diane Coffey, Tax Manager 082 15708 P 002 ID-1 Y A $2,034,113 $100 $370 $1,830 $0 12/31/2016 9/30/2014 95 IDB Hollister, Inc. J. Thomas Trent, Jr., Attorney 078 00705 ID-1 Y A $0 $0 $0 $0 $0 1/1/2018 6/27/2014 95 IDB Kenwal Tennessee LLC Cynthia Elrod, Asst. Controller 3116 Highway 109 North ID-1 N A $5,040,000 $0 $4,986 $36,081 12/31/2013 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00049 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00050 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00051 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00052 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00053 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00054 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00055 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00056 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00057 HE-5 Y $51,500 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00058 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00059 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00060 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00061 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00062 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00063 HE-5 Y $54,815 $0 $64 $82 4/3/2022 10/1/2015 79 HED Windsor Pointe 2011, LP Dorothy Jacobs, President 076034 H00065 HE-5 Y $50,144 $0 $64 $82 4/3/2022 10/2/2015 79 IDB Winfield Shoes & Accessories Nadeen Abdul-Macken 002 057 A000040 ID-6 Y A $177,800 $2,295 $1,880 $1,788 4/12/2027 9/29/2015 79 IDB Woodard, Philip & Terry Gina McCown, Adm. Assistant 002 107 00009C Y A $362,900 $200 $3,433 $4,412 $0 8/30/2013 9/29/2015 79 IDB Woodard, Philip & Terry Gina McCown, Adm. Assistant 002 107 00012C Y B $421,100 $200 $5,835 $6,388 $0 8/30/2013 9/29/2015 79 IDB Woodard, Philip & Terry Gina McCown, Adm. Assistant 002 107 00015 Y C $481,700 $200 $3,468 $4,457 $0 8/30/2013 10/2/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager A01 41L A00005 ID-1 Y A $2,781,000 $0 $100 $1,500 $0 - 10/2/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager A01 41L A 00004 ID-1 Y B $411,800 $100 $1,874 $7,120 1/1/2025 10/2/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager Memphis-Arlington Road ID-1 Y C $1,672,176 $100 $100 $18,369 1/1/2025 10/1/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager 1023 Cherry Road ID-1 Y A $515,485 $100 $1,852 $5,731 $0 1/1/2029 10/1/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager 058 126 00028 ID-1 Y B $9,155,800 $100 $19,660 $41,863 $0 1/1/2029 10/1/2015 79 IDB Wright Medical Technology, Inc. Susan Brown, Tax Manager 1023 Cherry Road ID-1 Y C $313,713 $100 $1,166 $6,527 $0 1/1/2030 3/18/2016 79 IDB Wright, Ronnie & Amy Amy Wright, Lessee 002 114 00011 N A $376,800 $6,610 $6,737 4/17/2021 10/1/2015 80 IDB Shiroki North America, Inc. Ken Riddle, VP Human Resources 007 04503 000 ID-1 Y A $3,091,800 $0 $16,634 $48,616 1/1/2018 8/24/2015 81 IDB Commercial Insulating Glass Company Tony Gamelin, CFO 140 00203 P 003 ID-1 Y A $1,100,000 $100 $0 $0 1/1/2016 8/24/2015 81 IDB Commercial Insulating Glass Company Tony Gamelin, CFO 140 00203 P ID-1 Y B $300,000 $100 $0 $0 1/1/2016 9/21/2015 82 IDB Bell Helicopter Textron Inc. Ryan Martin, Mgr. 124 07855 Y A $442,600 $10 $4,081 1/1/2018 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 023 ID-1 Y A $5,333,008 $100 $23,183 $28,843 1/1/2018 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 028 ID-1 Y B $34,859,233 $100 $129,886 $161,598 1/1/2019 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 029 ID-1 Y C $42,268,040 $100 $131,242 $163,286 1/1/2020 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 031 ID-1 Y D $20,930,163 $100 $51,991 $64,684 1/1/2021 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 033 ID-1 Y E $51,503,110 $100 $95,950 $119,377 1/1/2022 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 034 ID-1 Y F $126,895,037 $100 $157,604 $196,083 1/1/2023 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst 061K E 00100 P 035 ID-1 Y G $77,602,592 $100 $72,287 $89,936 1/1/2024 9/21/2015 82 IDB Eastman Chemical Company Sue Wolfe, Tax Analyst Kingsport, TN ID-1 Y H $86,804,241 $100 $26,953 $33,533 1/1/2025 10/1/2015 83 IDB ATA Retail Services, Inc. Christopher Bowles, Attorney 020 02900 P ID-1 Y A $517,677 $56,950 $0 $0 $0 1/1/2026 10/1/2015 83 IDB Bennett Portland LLC Christopher Bowles, Attorney 020 02900 ID-1 Y A $2,114,800 $159,500 $0 $0 $0 1/1/2024 8/14/2015 83 IDB Beretta USA Corp. Dana Frazier, Controller 1399 Gateway Drive ID-1 N A $8,000,000 10/1/2015 83 IDB NASG Tennessee North 2, LLC Christopher Bowles, Attorney 020 02802 P ID-1 Y A $14,080,816 $1,160,000 $0 $0 $0 1/1/2025 8/20/2015 83 HED NHC HealthCare-Sumner, LLC Kathy Henderson, Accountant 136 02404 000 HE-2 Y A $2,252,770 $1,800,000 $0 $0 12/31/2026 10/1/2015 83 IDB North American Stampig Group, LLC Christopher Bowles, Attorney 020 02802 P 000 ID-1 Y A $7,947,200 $855,500 $0 $0 $0 1/1/2024 10/1/2015 83 IDB Shoals Technologies Group, LLC Christopher Bowles, Attorney 018 01501 ID-1 Y A $1,932,300 $433,128 $0 $0 $0 1/1/2028 10/1/2015 83 IDB Solon, LLC Christopher Bowles, Attorney 018 01501 ID-1 Y A $3,620,200 $160,213 $0 $0 $0 1/1/2028 10/1/2015 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager 050 03707 ID-1 Y A $1,724,281 $0 $6,880 $12,518 12/31/2008 10/1/2015 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager 050 03707 ID-2 Y B $152,316 $0 $810 $1,474 12/31/2009 10/1/2015 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager 050 03707 ID-4 Y C $901,114 $0 $3,623 $6,593 12/31/2013 10/1/2015 84 IDB Mueller Fittings Company Beth Rindin, Tax Manager 050 03707 ID-5 Y D $715,346 $0 $2,854 $5,193 12/31/2015 11/10/2015 84 IDB Unilever Manufacturing (US), Inc. Michael Heliger, Director 007 03500 001 ID-1 N A $56,611,175 $90,351 $164,188 12/31/2021 Prop. County Date Received IDB/HED Lessee Contact E-mail Address Property Description Type Code Assessor Prop. Est. Value Rent PILOT/CI PILOT/CO L/H Tax Lease Begin Lease End Shelby 79 9/27/2016 HED Toof Master Tenant, LLC Sherrie Taxton, Accountant sthaxton@blackmisthriver.com 002060 00003 HE5 YA$6,800,000 $33,333 $3,601 $4,698 NO INFO 12/23/2028 79 10/25/2016 IDB Trane US Inc. 5200 TRADEPORT DRIVE Memphis Mark Fletcher, Finance Operations Leader mark.fletchewr@irco.com 09430000590 ID1 YA$16,200,000 $1,362,000 $48,775 $102,040 4/1/2012 4/1/2020 79 10/25/2016 IDB Trane US Inc. 5200 TRADEPORT DRIVE Memphis Mark Fletcher, Finance Operations Leader mark.fletchewr@irco.com P227496 ID1 YB$2,987,000 $826,650 $5,442 $17,264 12/31/2012 12/31/2020 79 10/25/2016 IDB Trane US Inc. 5200 TRADEPORT DRIVE Memphis Mark Fletcher, Finance Operations Leader mark.fletchewr@irco.com P227496 ID1 YC$331,000 $737,520 $438 $1,185 NO INFO 12/31/2022 79 8/25/2016 IDB Tri State Armature & Electrical Works, Inc. 340 BUTLER Memphis Larry Forbis, Treasurer lforbis@tsarm.com 005 027 00012C ID-1 NA$932,100 $13,085 $12,961 $14,389 12/31/1997 12/31/2017 79 9/16/2016 HED TUP I Limited Partnership 1791 RAINES ROAD Memphis Randall Spivey, Director of Accounting rspivey1@alcomgt.com 07901300066 HE5 YA$6,560,500 $0 $21,458 $27,643 2/1/2007 12/31/2016 79 9/30/2016 IDB Union Main Holdings 77 S. MAIN STREET Memphis Tom Marsh, Chief Manager tmarsh242@comcast.net 00204200005 ID-6 NA$602,380 $4,993 $1,742 $2,239 12/30/2010 12/31/2025 79 4/4/2017 HED University Gardens Manor, LLC 2059 NORTH CABANA CIRCLE Memphis Mike Chung, President mikechung5@gmail.com 041 034 00127 HE-12 N A $2,000,000 $0 $13,600 $17,480 10/29/2014 10/28/2024 79 9/30/2016 IDB University Place II, LP 1045 E.H. CRUMP BLVD Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00005 HE5 YA$3,002,707 $20 $1,176 $1,511 5/31/2007 5/30/2027 79 9/30/2016 IDB University Place II, LP 1045 E.H. CRUMP BLVD Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00008 HE5 YB NO INFO 79 9/30/2016 IDB University Place II, LP 1045 E.H. CRUMP BLVD Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00009 HE5 YC NO INFO 79 9/30/2016 IDB University Place II, LP 1045 E.H. CRUMP BLVD Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00010 HE5 YD NO INFO 79 9/30/2016 IDB University Place II, LP 1045 E.H. CRUMP BLVD Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00011 HE5 YE NO INFO 79 9/30/2016 IDB University Place III, LP 715 CAMILLA STREET Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00007 HE5 YA$5,287,100 $20 $945 $1,214 NO INFO 8/7/2028 79 9/30/2016 IDB University Place III, LP 715 CAMILLA STREET Memphis Regina Beckles regina.beckles@mccormackbaron.com 032017-00010 HE5 YB NO INFO 79 9/30/2016 IDB University Place III, LP 715 CAMILLA STREET Memphis Regina Beckles regina.beckles@mccormackbaron.com 032017-00011 HE5 YC NO INFO 79 9/30/2016 IDB University Place Southeast, LP 600 SOMERVILLE STREET Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00004 HE5 YA$834,040 $20 $2,073 $2,622 5/11/2006 5/10/2026 79 9/30/2016 IDB University Place Southeast, LP 600 SOMERVILLE STREET Memphis Regina Beckles regina.beckles@mccormackbaron.com 032020-00003 HE5 YB NO INFO 79 6/1/2017 HED Uptown Manor Senior Development 580 GRACE MANOR Memphis Linda Ingram, Administrative Support lingram@caapincorporated.com 02203400058 HE5 NA$2,000,000 $200 $274 $357 12/19/2014 12/18/2024 79 9/29/2016 HED Uptown Senior Housing Development, LP 669 N THIRD STREET Memphis Donald Ollio, Secretary/Treasurer don.ollio@wesleyhousing.com 0010560002C HE5 NA$5,000,000 $0 $1,091 $2,804 4/19/2006 4/18/2026 79 9/29/2016 HED Uptown Senior Housing Development, LP 669 N. THIRD STREET Memphis Donald Ollio, Secretary/Treasurer don.ollio@wesleyhousing.com 00105600007 HE5 NB$0 $0 $0 $0 4/19/2006 4/18/2026 79 9/16/2016 IDB Uptown Square Apartments, LP 188 EXCHANGE Memphis Randall Spivey, Director of Accounting rspivey1@alcomgt.com 00104200004 ID12 YA$4,510,880 $0 $30,488 $72,138 2/1/2002 2/1/2022 79 9/16/2016 IDB Uptown Square Apartments, LP 252 LAUDERDALE S Memphis Randall Spivey, Director of Accounting rspivey1@alcomgt.com 00112000001 ID12 YB$2,167,880 $0 $16,689 $4,851 2/1/2002 2/1/2022 79 9/16/2016 HED Uptown Village Apartments LP NORTH THOMAS STREET Memphis Randall Spivey, Director of Accounting rspivey1@alcomgt.com 001096A00096 HE5 YA$1,601,200 $0 $995 $1,281 3/1/2004 3/1/2024 79 9/16/2016 HED Uptown Village Apartments LP 374 MILL AVENUE Memphis Randall Spivey, Director of Accounting rspivey1@alcomgt.com 001096A00097 HE5 YB$2,626,300 $0 $995 $1,281 3/1/2004 3/1/2024 79 9/27/2016 IDB US Foodservice Inc. 5900 E. HOLMES RD, SUITE 101 Memphis Georgianna Coursume, Property Tax Manager georgianna.corsume@usfoods.com IDB-0866-0-00000-0 1 YA$5,374,240 $0 $93,422 NO INFO 2/21/2024 79 9/29/2016 IDB Victoria Cruickshank 633 MONROE AVENUE Memphis Victoria Cruickshank mcruick@aol.com ICC00710000000 N A $245,000 $874 $874 $874 5/1/1987 5/1/2017 79 12/30/2016 HED Village Parkway, LP 4495 HORN LAKE ROAD Memphis Virginia Francis, Property Accountant vfrancis@memphislandbank.com 075 150 00098C HE-5 Y A $2,982,320 $0 $37,368 $48,029 5/5/2010 5/4/2030 79 9/15/2016 IDB VVF Partners 109 S. SECOND STREET Memphis Phyllis Hall, Agent phyllis@caruthersinc.com 002053 00013 ID1 YA$1,245,020 $100 $8,056 $11,143 4/7/2011 4/7/2024 79 9/29/2016 HED Wesley Highland Meadows, LP 3517 ANDY WAY LANE Memphis Donald Ollio, Secretary/Treasurer don.ollio@wesleyhousing.com 08302000017C HE5 NA$7,000,000 $0 $114 $89 NO INFO 7/16/2025 79 9/21/2016 IDB West Fraser, Inc. 1900 EXETER ROAD Germantown Shenna Peterson, Tax Accountant shenna.peterson@westfraser IDB0000G00002A ID-4 YA$16,620 $100 $592 $1,687 12/31/2007 1/1/2017 79 9/21/2016 IDB West Fraser, Inc. 1900 EXETER ROAD Germantown Shenna Peterson, Tax Accountant shenna.peterson@westfraser IDB0000G000010 ID-4 YB$1,258,160 $100 $9,763 $22,130 12/31/2007 1/1/2017 79 1/11/2017 HED WI Memphis LLC 3007 GETWELL RD Memphis Phyllis Hall, Agent phall@evanspetree.com 078 028 00190 HE-5 Y A $187,950 $0 $1,404 $1,805 12/11/2013 12/10/2023 79 1/13/2017 HED WI Memphis LLC 1938 RAINES RD Memphis Phyllis Hall, Agent phall@evanspetree.com 7301700198 HE-5 Y A $560,000 $0 $5,440 $6,992 1/1/2016 12/31/2025 79 9/23/2016 HED Winbranch Complex, LLC 3595 MILLBRANCE Memphis Phyllis Hall, Agent phall@evanspetree.com 078033 00009C HE5 YA$2,100,000 $0 $15,980 $20,539 5/4/2011 5/3/2021 79 10/7/2016 IDB Wright Medical Technology, Inc. 11576 ARLINGTON ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com A01 41L A00005 ID-1 Y A $2,781,900 $0 $100 $1,500 $0 6/29/1984 NO INFO 79 1/9/2017 IDB Wright Medical Technology, Inc. 5677 AIRLINE ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com A01 41L A 00004 ID-1 Y B $688,880 $100 $1,874 $12,866 12/31/2014 1/1/2025 79 1/9/2017 IDB Wright Medical Technology, Inc. Memphis-Arlington Road Arlington Susan Brown, Tax Manager susan.brown@wmt.com Memphis-Arlington Road ID-1 Y C $1,322,310 $100 $100 $14,546 NO INFO 1/1/2025 79 1/9/2017 IDB Wright Medical Technology, Inc. Memphis-Arlington Road Arlington Susan Brown, Tax Manager susan.brown@wmt.com Memphis-Arlington Road ID-1 Y D $133,062 $100 $100 $1,554 $0 NO INFO 1/1/2026 79 1/9/2017 IDB Wright Medical Technology, Inc. 1023 CHERRY ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com NOF ID-6 Y A $425,520 $100 $1,547 $4,749 $0 12/31/2013 1/1/2029 79 1/9/2017 IDB Wright Medical Technology, Inc. 1023 CHERRY ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com 5182600028 ID-6 Y B $10,692,200 $100 $28,551 $61,730 $0 NO INFO 1/1/2029 79 1/9/2017 IDB Wright Medical Technology, Inc. 1023 CHERRY ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com NOF ID-6 Y C $268,488 $100 $1,003 $3,000 $0 NO INFO 1/1/2030 79 1/9/2017 IDB Wright Medical Technology, Inc. 1023 CHERRY ROAD Arlington Susan Brown, Tax Manager susan.brown@wmt.com NOF ID-6 Y D $613,653 $100 $2,186 $6,804 $0 NO INFO 1/1/2031 Smith 80 9/30/2016 IDB Shiroki North America, Inc. 165 SPICER DRIVE Gordonsville Ken Riddle, VP Human Resources kriddle@shiroki-na.com 1507007004503000 ID1 YA$3,091,800 $0 $9,166 $19,785 12/21/2006 1/1/2018 Sullivan 82 8/17/2016 IDB Bell Helicopter Trexton Inc. 150 SOUTH PARK VIEW CIRCLE Piney Flats Karen Freeman, Tax Analyst propertytax@trexton.com 09-124-124-07855-000-0 ID-P1 NA$442,600 $10 $0 $82 $4,081 1/1/2013 1/1/2018 82 9/29/2016 IDB Bell Helicopter Trexton Inc. 150 SOUTH PARK VIEW CIRCLE Piney Flats Ryan Martin, Real Estate Manager rtmartin@bh.com 124-078.55 41 Acres YA$442,600 $10 Sullivan $4,081 1/1/2013 1/1/2018 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P023 ID-1 YA$5,314,732 $100 $26,404 $32,850 12/21/2007 1/1/2018 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P028 ID-1 YB$32,872,672 $100 $142,898 $177,787 12/21/2008 1/1/2019 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P029 ID-1 YC$42,002,744 $100 $156,502 $194,713 12/21/2009 1/1/2020 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P031 ID-1 YD$14,054,177 $100 $43,638 $54,293 12/21/2010 1/1/2021 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P033 ID-1 YE$39,415,836 $100 $97,909 $121,814 12/21/2011 1/1/2022 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P034 ID-1 YF$101,418,419 $100 $188,943 $235,074 12/21/2012 1/1/2023 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P035 ID-1 YG$65,314,230 $100 $81,120 $100,926 12/21/2013 1/1/2024 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com 061K E 001.00 P011 ID-1 YH$71,251,944 $100 $66,371 $82,576 12/21/2014 1/1/2025 82 8/30/2016 IDB Eastman Chemical Company P.O. BOX 511 Kingsport Sue Wolfe, Tax Analyst suewolfe@eastman.com Unknown ID-1 YI$88,815,225 $100 $27,577 $34,310 12/21/2015 1/1/2026 Sumner 83 9/28/2016 IDB Beretta USA Corporation 1399 GATEWAY DRIVE Gallatin Dana Frazier, Controller dfrazier@berettausa.com NOF000 1 YA$15,500,000 NO INFO 83 10/3/2016 IDB Bradford Company 195 COMMERCE ROAD Gallatin Robert D. James, Attorney rjames@bradley.com 112109 ID1 YA$0 $228,750 $0 $0 4/13/2016 1/1/2024 83 10/3/2016 IDB Bradford Company 195 COMMERCE ROAD Gallatin Robert D. James, Attorney rjames@bradley.com 112109 ID1 YB$0 $0 $0 $0 4/13/2016 1/1/2024 83 10/3/2016 IDB NASG Tennessee North 2 LLC 160 KIRBY DRIVE Portland Robert D. James, Attorney rjames@bradley.com 02002802P ID1 YA$3,394,168 $1,160,000 $0 $0 12/12/2013 1/1/2025 83 10/3/2016 IDB North American Stamping Group, LLC 119 KIRBY ROAD Portland Robert D. James, Attorney rjames@bradley.com 02002802 ID1 YA$7,217,000 $855,500 $0 $0 12/19/2006 1/1/2024 83 9/13/2016 HED NHC HealthCare Sumner, LLC 140 THORNE BLVD Gallatin Kathy Henderson, Accountant khenderson@nhccare.com 136 02404 000 HE-2 YA$21,483,000 $3,600,000 $0 $0 8/23/2012 1/1/2027 83 10/3/2016 IDB Shoals Technologies Group, LLC 1400 SHOALS WAY Portland Robert D. James, Attorney rjames@bradley.com 01801501P ID1 YA$1,344,896 $463,223 $0 $0 12/29/2011 1/1/2028 83 10/3/2016 IDB Solon LLC 1400 SHOALS WAY Portland Robert D. James, Attorney rjames@bradley.com 01801501 ID1 YA$3,620,200 $160,213 $0 $0 12/29/2011 1/1/2028 Tipton 84 11/8/2016 IDB Industrial Development Board Town of Coviington 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0100703500001 ID1 NA$56,611,175 $0 $120,469 $219,198 12/31/12011 12/31/2021 84 11/8/2016 IDB Industrial Development Board Town of Coviington 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P004 ID1 NB$14,361,859 $0 $17,191 $31,280 12/31/12011 12/31/2021 84 11/8/2016 IDB Industrial Development Board Town of Coviington 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P003 ID1 NC$5,338,431 $0 $8,520 $15,503 12/31/12011 12/31/2021 84 11/8/2016 IDB Industrial Development Board Town of Coviington 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P006 ID1 ND$21,242,267 $0 $33,903 $61,688 12/31/12011 12/31/2021 84 11/8/2016 IDB Industrial Development Board Town of Coviington 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0100703500002 ID1 NE$3,684,500 $0 $7,841 $14,266 12/31/12011 12/31/2021 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0100703500 ID1 NA$1,149,100 $0 $6,113 $1,112 12/31/2014 12/31/2024 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500 ID1 NB$25,689,965 $0 $102,503 $18,651 12/31/2014 12/31/2024 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P005 ID1 NA$367,507 $0 $440 $800 12/31/2011 12/31/2022 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P007 ID1 NB$25,536,306 $0 $30,567 $55,618 12/31/2011 12/31/2022 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500P008 ID1 NC$13,994,614 $0 $11,168 $20,320 12/31/2011 12/31/2023 84 11/8/2016 IDB Unilever Manufacturing (US), Inc. 2000 HWY 51 N Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 0170005500 ID1 ND$22,593,818 $0 $9,015 $16,403 12/31/2014 12/31/2024 84 11/8/2016 IDB United States Cold Storage, Inc. 104 WITHERINGTON DRIVE Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 01007 ID1 NA$36,075,160 $0 $191,920 $34,691 12/31/2014 12/31/2024 84 11/8/2016 IDB United States Cold Storage, Inc. 104 WITHERINGTON DRIVE Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 01007 ID1 NB$237,740 $0 $34,691 $2,301 12/31/2014 12/31/2024 84 11/8/2016 IDB United States Cold Storage, Inc. 104 WITHERINGTON DRIVE Covington Michael Heliger, Director (ADP) mike.heliger@adp.com 01700 ID1 NC$8,306,788 $0 $39,200 $7,133 12/31/2014 12/31/2024 COUNTY CTY CODE IDB/HED DATE RECEIVED Case # LESSEE PROPERTY ADDRESS CITY Par ID PROP TYPE CODE CONTACT CONTACT TITLE EMAIL ADDRESS EST VALUE RENT PILOT CITY PILOT COUNTY LH TAX LEASE BEGIN LEASE END Shelby 079 IDB 10/02/2017 IDB000000002970 WRIGHT MEDICAL TECHNOLOGY INC 1023 CHERRY ROAD Memphis 09330000000 ID06 SUSAN BROWN SENIOR MANAGER, U.S.TAX SUSAN.BROWN@WRIGHT.COM $19,387,900.00 $100.00 $38,851.00 $93,797.00 12/31/2013 12/31/2028 IDB 10/02/2017 IDB000000002110 WRIGHT MEDICAL TECHNOLOGY, INC. 0 MEMPHIS-ARLINGTON RD Arlington 0000A000140 ID01 BROWN SUSAN G. TAX MANAGER SUSAN.BROWN@WRIGHT.COM $4,249,600.00 $100.00 $1,874.00 $22,488.00 12/31/2014 12/31/2024 IDB 10/02/2017 IDB000000002106 WRIGHT MEDICAL TECHNOLOGY, INC. 11576 MEMPHIS-ARLINGTON RD. Arlington A01 041L A00005 ID01 BROWN SUSAN G. TAX MANAGER SUSAN.BROWN@WRIGHT.COM $3,327,600.00 $100.00 $1,500.00 $0.00 06/29/1984 NO INFO IDB 10/02/2017 IDB000000002487 WRIGHT MEDICAL TECHNOLOGY, INC. 1023 CHERRY ROAD Memphis 0935 A 000000 ID06 SUSAN C. TAX MANAGER SUSAN.BROWN@WRIGHT.COM $341,717.00 $100.00 $1,218.00 $3,611.00 12/31/2013 12/31/2028 Sullivan 082 IDB 09/11/2017 IDB764 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E 00100P033 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $26,557,582.00 $100.00 $78,677.00 $101,583.00 12/21/2011 01/01/2022 IDB 09/11/2017 IDB000000002191 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E 00100P034 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $77,925,981.00 $100.00 $184,685.00 $238,454.00 12/21/2012 01/01/2023 IDB 09/11/2017 IDB000000002871 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061G A 00100P011 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $59,465,069.00 $100.00 $70,466.00 $90,982.00 12/21/2014 01/01/2025 IDB 09/11/2017 IDB000000001695 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E 00100P028 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $32,658,118.00 $100.00 $154,799.00 $199,868.00 12/21/2008 01/01/2019 IDB 09/11/2017 IDB000000001698 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E00100P035 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $53,359,947.00 $100.00 $94,847.00 $122,461.00 12/21/2013 01/01/2024 IDB 09/11/2017 IDB000000001696 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 016K E 00100P029 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $33,605,137.00 $100.00 $139,377.00 $179,956.00 12/21/2009 01/01/2020 IDB 09/11/2017 IDB000000001304 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E 00100P023 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $5,281,202.00 $100.00 $28,162.00 $36,361.00 12/21/2007 01/01/2018 IDB 09/11/2017 IDB759 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061G A 00100P012 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $74,291,174.00 $100.00 $66,026.00 $85,249.00 12/21/2015 01/01/2026 IDB 09/11/2017 IDB000000001697 EASTMAN CHEMICAL COMPANY 200 S. WILCOX DR. Kingsport 061K E 00100P031 ID01 WOLFE SUE TAX ANALYST SUEWOLFE@EASTMAN.COM $11,480,173.00 $100.00 $40,812.00 $52,694.00 12/21/2010 01/01/2021 Sumner 083 IDB 09/29/2017 IDB000000003016 BRADFORD COMPANY 195 COMMERCE ROAD Gallatin 112 109 P000 ID02 DAVID LAYMAN DIRECTOR OF ACCOUNTING DAVID.LAYMAN@BRADFORDCO.COM $1,523,029.00 $125,650.00 $0.00 $0.00 04/13/2016 01/01/2021 IDB 09/29/2017 IDB000000002711 BRADFORD COMPANY 195 COMMERCE ROAD Gallatin 112 109 000 ID01 DAVID LAYMAN DIRECTOR OF ACCOUNTING DAVE.LAYMAN@BRADFORSCO.COM $1,854,800.00 $153,021.00 $0.00 $0.00 04/13/2016 01/01/2024 IDB 10/02/2017 IDB000000002348 NASG TENNESSEE NORTH 2, LLC 160 KIRBY DRIVE Portland 020 02802P000 ID01 ROBERT D. JAMES ATTORNEY RJAMES@BRADLEY.COM $3,335,523.00 $1,320,000.00 $0.00 $0.00 12/12/2013 01/01/2025 HED 08/30/2017 IDB000000002171 NHC HEALTHCARE - SUMNER LLC 140 THORNE BLVD. 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COURT SQUARE McMinnville 068E 00600 000 ID06 BENJAMIN MYERS OWNER BMYERS.PCF@GMAIL.COM $134,300.00 $1,118.00 $1,056.00 12/06/2017 12/06/2031 IDB 9/5/2019 IDB000000001716 BRIDGESTONE AMERICAS TIRE OPERATIONS, LLC WARREN COUNTY PLANT McMinnville 084 00700 000 ID01 STEWART BLAKE PROPERTY TAX SPECIALIST STEWARTBLAKE@BFUSA.COM $49,371,580.00 $650,000.00 04/01/1989 03/31/2029 IDB 9/27/2019 IDB000000002579 DN PLASTICS TN CORPORATION 8070 MANCHESTER HWY Morrison 97601 000 ID01 SUNITA AGRAWAL MANAGER SUNITA@DNPLASTICSCORP.COM $4,223,800.00 $23,629.00 09/27/2013 09/01/2028 IDB 10/22/2019 IDB000000001847 HEALTHY KIDS 236 EAST MAIN STREET McMinnville 068E N 008.00 ID08 DACHELLE MCVEY ACCOUNTANT DACHELLEMCVEY@HOTMAIL.COM $1,380,000.00 $100.00 $698.00 $666.00 02/27/2012 02/27/2022 IDB 10/14/2019 IDB000000003224 JOYCE COOPER 110 N SPRING ST McMinnville 68E 30000 000 ID JOYCE COOPER OWNER JCOOPER@AGEEOWENSLAW.COM $60,000.00 $827.00 $782.00 02/20/2016 02/20/2025 IDB 9/26/2019 IDB000000002347 MAYFIELD LUMBER 2110 SOUTH CHANCERY ST McMinnville 077 04402L000 ID01 DAVID MAYFIELD OWNER DAVID@MAYFIELDLUMBER.COM $725,880.00 $4,832.00 $4,566.00 01/11/2011 12/03/2020 IDB 9/25/2019 IDB792 METAL PRODUCTS COMPANY 300 GARFIELD ST McMinnville 059N D 01500 P03 ID01 DOUG CATE CFO DOUG@MPMIDSOUTH.COM $937,200.00 $12,000.00 03/01/2012 03/01/2024 IDB 9/27/2019 IDB000000002190 SANSIN MANUFACTURING OF TN INC. 175 BROST DR Morrison 097 00508 000 ID01 AYAKO FENSTER ADMINISTRATIVE ASSISTANT A.FENSTER@USSANSIN.COM $3,161,000.00 $17,375.00 03/01/2014 12/31/2034 IDB 9/27/2019 IDB000000001717 SUNBEAM PRODUCTS, INC. 150 CADILLAC LN McMinnville 058 04008L000 ID01 MICHELLE C. KIMBRELL VP PROPERTY TAX COMPLIANCE MCAMMACK@INTAX.COM $361,700.00 $28,500.00 $29,964.00 $28,323.00 $5,855.00 06/27/2017 06/27/2021 IDB 9/26/2019 IDB000000002410 SUPERIOR WALLS OF EAST TENNESSEE 10144 SPARTA HIGHWAY Rock Island 035 15701 000 ID01 WILLIAM S. HARVEY MANAGING PARTNER PRESIDENT STACEY.HARVEY@SUPERIORWALLSTN.COM $571,320.00 $3,639.00 11/21/2005 11/21/2027 COUNTY IDB/HED DATE RECEIVED Case # LESSEE PROPERTY ADDRESS CITY Par ID or ID# PROP CODE CONTACT CONTACT TITLE EMAIL ADDRESS EST VALUE RENT PILOT CITY PILOT COUNTY LH TAX LEASE BEGIN LEASE END Washington IDB 10/1/2019 IDB000000003196 HATLEY PROPERTIES LLC 506 TWIN OAKS DRIVE Johnson City 055HC 00400 000 ID01 CHRISTOPHER A BOWLES ATTORNEY CBOWLES@BRADLEY.COM $1,500,000.00 $206,800.00 12/26/2017 12/29/2024 IDB 9/16/2019 IDB000000003287 JMC MANAGEMENT CO 2304 SILVERDALE DR Johnson City 00000 00205 000 ID01 PATRICK FLEENOR PROPERTY MANAGER PATRICK@MITCHCOX.COM $3,703,700.00 $12,924.00 $16,269.00 12/29/2016 12/29/2019 IDB 9/30/2019 IDB000000001720 KOYO/JTEKT CORPORATION OF USA 146 CUTTING EDGE COURT Telford 066 11200 003 ID01 DAVID KNOBELOCH STAFF ACCOUNTANT, TAX DAVID.KNOBELOCH@JTEKT.COM $9,121,483.00 $8,374.00 11/12/2015 11/12/2035 IDB 9/30/2019 IDB000000001721 KOYO/JTEKT NORTH AMERICA CORPORATION 146 CUTTING EDGE COURT Telford 066 11200 000 ID01 DAVID KNOBELOCH STAFF ACCOUNTANT, TAX DAVID.KNOBELOCH@JTEKT.COM $28,385,819.00 $1.00 $75,831.00 10/29/2006 10/28/2026 IDB 9/30/2019 IDB000000002186 KOYO/JTEKT NORTH AMERICA CORPORATION 146 CUTTING EDGE COURT Telford 066 11200 002 ID01 DAVID KNOBELOCH STAFF ACCOUNTANT, TAX DAVID.KNOBELOCH@JTEKT.COM $41,715,507.00 $1.00 $48,437.00 05/05/2012 05/05/2032 IDB 10/1/2019 IDB000000003197 LPI INC 506 TWIN OAKS DRIVE Johnson City 055HC 00400 P 006 ID01 JOE CRONIN CFO JCRONIN@LPIINC.COM $777,840.00 12/27/2017 12/29/2027 IDB 10/1/2019 IDB153870 LPI INC 506 TWIN OAKS DRIVE Johnson City 055HC 00400 ID01 JOE CRONIN CFO JCRONIN@LPIINC.COM $1,500,000.00 $206,800.00 12/26/2017 12/29/2024 IDB 2/1/2019 IDB000000003285 MULLICAN FLOORING LP 129 ROWELAND DRIVE Johnson City 039 06200 000 ID CHRIS KOMMES DIRECTOR OF HUMAN RESOURCES CKOMMES@MULLICANFLOORING.COM $1,200,000.00 $90,000.00 03/30/2017 12/31/2026 附件 35 CONTACT US CLIENT LOGIN BIGGINS LACY SHAPIRO & COMPANY, LLC       ABOUT TEAM SERVICES CASE STUDIES KNOWLEDGE CENTER Tennessee Economic USA Alabama Development Incentive Alaska Arizona Programs Arkansas California Colorado GRANTS Connecticut Delaware Florida FastTrack Infrastructure Program: Provides discretionary grants Georgia to local government agencies for public infrastructure Hawaii Idaho improvements that will benet at least one company. To qualify, Illinois a business must create net new full-time jobs and make a capital Indiana investment. Iowa Kansas FastTrack Economic Development Fund:Fund:  Provides discretionary Kentucky Louisiana grants to local government agencies to reimburse a business for project-related Maine expenditures that are not covered by grants offered by the FastTrack Job Training Maryland Assistance and FastTrack Infrastructure programs. The grant can help offset Massachusetts Michigan expenses such as relocation of equipment, temporary ofce space, capital Minnesota improvements (such as new building construction and new permanent xtures) Mississippi and retrotting.  To qualify, a business must create net new full-time jobs and make Missouri a capital investment. Montana Nebraska Nevada FastTrack Job Training Assistance Program:Program:  Provides discretionary grants to New Hampshire Tennessee companies to support the training of net new full-time employees. To New Jersey qualify, a business must create net new full-time jobs and make a capital New Mexico New York investment. North Carolina North Dakota TAX CREDITS Ohio Oklahoma Job Tax Credit: Businesses that create at least 25 net new jobs within a 3-year Oregon Pennsylvania period and make a capital investment of at least $500,000 qualify for a one-time Puerto Rico corporate income tax credit of $4,500 per job.  The tax credit can be used to offset Rhode Island up to 50% of franchise and excise (F&E) tax liability in any given year.  Job tax South Carolina South Dakota credits are non-refundable and non-transferable, however businesses with Tennessee inadequate tax liability may carry forward unused credits for up to 15 years.   Texas Utah Enhanced Job Tax Credit:Credit:  Companies that qualify for the Job Tax Credit and are Vermont located in Tier 2, 3, & 4Enhancement Counties, may receive an additional incentive Virginia Washington called the Enhanced Job Tax Credit. The enhanced credit is equal to $4,500 per West Virginia job, per year for 3 years for projects located in Tier 2 counties and $4,500 per job, Wisconsin per year for 5 years if a business is located in a Tier 3 or 4 county.  Enhanced Wyoming CANADA 012345167 95 012345167 �131�12� ��� 63 F k t c � � �0 2 / 回 叫 s 回 回 s 叫 叫 叫 e 2 e T e 叫 回 s s e 回 e e s P e P 0 / e P t d d d d t 恒e r r 恒e o恒 o 回 回h 古h � � o � 恒 e r � � � � 回 可 P 回 回 0 / T 可 2 ÿ     ÿ       ÿ         ÿ    ÿ          ! 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Individual project data previously reported has not been affected by this revision. 617 N 3RD ST, BATON ROUGE, LA 70802 | 800.450.8115 OPPORTUNITYLOUISIANA.COM Industrial Tax Exemption Program Company Name Project Project Description Project New New Jobs Total Investment Project City NAICS Estimated Ten Year Parish Type Jobs Annual Payroll Address Property Tax Exemption Number Application CF Industries Ascension Installation of a new operating unit to increase the site total Start-Up/New 93 $5,251,999.00 $1,320,890,000.00 39018 Hwy Donaldsonville 325311 $215,833,426.00 Nitrogen, LLC nitrogen capacity and the installation of additional operating units 3089 to reconfigure the site output to higher value nitrogen fertilizer and area. 20121300B-ITE Chand, LLC Lafourche Phase 1 Enhancement/Expansion of Manufacturing Process. Addition 3 $180,000.00 $34,791.00 157 Hwy 654 Mathews 323117 $6,487.00 Additional support equipment to increase capacity and efficiency such as expanding phone system to support manufacturing facilities needs, and upgrading security system as required by the government contract with the USCG, and running specific ITE-20151873 government contract required software suite/server on new vessels. Cornerstone Jefferson Upgraded additions and expansion to adapt/tie into Dyno's Addition 4 $0.00 $9,980,627.00 10800 River Waggaman 325311 $1,521,048.00 Chemical Company Ammonia plant and help improve plant efficiencies of utilities and Road acid as a result. ITE-20151745 Cornerstone Jefferson Additions to improve the output of product capacity and efficiency Addition 3 $0.00 $6,352,592.00 10800 River Waggaman 325311 $968,135.00 Chemical Company of our Melamine plant. Reactor was obsolete and needed to be Road replace for plant to run efficiently. ITE-20151744 Cortec, LLC West Baton 2015 MCA - Capital additions included equipment purchased for Miscellaneous 5 $253,000.00 $1,605,578.00 2900 Hwy 1 Port Allen 332911 $203,587.00 Rouge the new facility completed in 2015. Capital Addition South ITE-20160697 Cortec, LLC Terrebonne 2015 MCA - Capital additions purchased for Houma location Miscellaneous 5 $336,000.00 $209,858.00 208 Equity Houma 332911 $30,450.00 including paint booth and blast room and recovery system Capital Addition Blvd. ITE-20160698 Denbury Onshore, LLC Richland Greenfield construction of new natural gas liquids (NGL) plant. Start-Up/New 8 $577,000.00 $106,726,904.00 481 HWY 609 Delhi 325110 $12,615,120.00 See attached letter for further details related to the project. ITE-20150267 Denka Performance St John the Expansion of Chloroprene Rubber manufacturing facility Addition 0 $0.00 $7,349,971.00 560 Highway LaPlace 325212 $1,297,637.00 Elastomer, LLC Baptist 44 ITE-20151426 Diversified Foods & St Tammany Upgrades to the boiler/steam and conveyor systems Addition 0 $0.00 $2,725,628.00 109 Highway Madisonville 311412 $606,725.00 Seasonings, LLC 1085 ITE-20150973 IT Dow Chemical Iberville Methocel Facility Lifetime Extension - Phase 2 The Methocel Addition 0 $0.00 $706,713.00 21255 LA Plaquemine 325110 $110,247.00 Company Facility Lifetime Extension Project is a value perservation project Highway 1, that will ensure the continued reliable operation of the Plaquemine South facility. The project included the installation of form fill and seal packaging machine to increase capacity. 20111182A-ITE ITE - Page 13 Industrial Tax Exemption Program AApplication 20150934C-ITE ITE-20151167I ITE-20140993 ITE-20150368 ITE-20120848 ITE-20161400 ITE-20150367 ITE-20151302 20121051A-ITE 20121052A-ITE 20160815- 20160816- 20160817- 20131437- 20160841- 20160842- 20160840- 20160839- Number Louisiana LLC Louisiana Laboratories ReddysDr. Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow Company ChemicalDow 20161298-ITEE ApplicationA Number Project Company Name ITE ITE ITE ITE ITE ITE ITE ITE Louisiana LLC Laboratories Dr. Reddys Louisiana LLC Laboratories Dr. Reddys Louisiana LLC Laboratories Dr. Reddys LLC and Resources Hydrocarbons Dow Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Name ad To manufacture CII substances atShreveport, the facility Caddo Rouge Baton West Install necessary electricalequipment infrastructure Iberville Rouge Baton West INCREASE OLEFINS PLANT TO UTILIZE ETHANE AS A FEEDSTOC Iberville Add INSTALLATION OF CARBON STEEL LINE TO NEW EPDM TRAIN Iberville Install purification bedsthat willreduce incoming al Iberville Install equipment toprovide forthe off-loading and s Iberville Rouge Baton West Rouge Baton West Parish ad Misccapadditions2015Part-1 Caddo Misccapadditions2015Part-2 Caddo Phase-Iexpansionfinalclosure Caddo 2015MCA Assumption Rouge West Baton 2015MCA Iberville 2015MCA Iberville Rouge West Baton Rouge West Baton Project Parish require upgrades such such upgrades require cyclone collectors, vault expansion,QC lab encapsulator,fluid bedsystem,vibratory filler, GBK inverters in addition toafew process equipment's. - Walkbehind lift, capacity atthe Polyethylene C facility. Install 3absorption refrigeration units that willincrease coo currentlyplantsthe new built. being to providepower to LA Plaquemine, Install New Instrumentationin the LHC-3 Ethylene plant in beds. project willinstall off-gas supplyand returnpiping togenera carbon dioxide levels in the total propylene feedtoPoly B. T storage offeedmaterial. room. control the from plants production of operation remote the enable to necessary equipment automation process Install room. control the from plants production of operation remote the enable to necessary equipment automation process Install rjc ecito Project Project Description Software Project Poly CProcessControlSystemand 2015 MCA 2015 MCA rjc ecito rjc yeNewJobs ProjectType Project Description as securitysystems, as e cameras, vigilance cohol and and switchyard egregated Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Addition Capital Miscellaneous will ling te the , he he tc K. Addition 0 $0.00 $196,096,856.00 21255 LA $196,096,856.00 $0.00 0 Addition K.         Addition Addition Addition Addition Addition Addition Addition Addition Addition 0 $0.00 $6,112,924.00 21255 LA $6,112,924.00 $0.00 0 Addition Addition 20 $1,100,000.00 $940,909.00 8800 Line $940,909.00 21255 LA $5,022,125.00 $1,100,000.00 $0.00 20 21255 LA $41,200,526.00 $0.00 Addition 0 21255 LA $5,757,786.00 $0.00 Addition 0 Addition 0 Addition 21255 LA $10,109,339.00 $0.00 0 21255 LA $24,374,687.00 $0.00 Addition 21255 LA $27,486,297.00 $0.00 0 Addition 0 Addition Type ition 0 $0.00 $2,458,378.00 21255 LA $2,458,378.00 $0.00 0 ition         Jobs New 0$,5,3 iha 6 Napoleonville Highway866 $1,752,733 $0 $7,495,300 $0 $4,111,824 0 $0 $4,346,491 0 $0 $4,252,338 0 $0 $1,488,550 0 $0 0 0 ITE - Page 14 - Page ITE ITE -Page28 Annual Payroll Annual New Jobs New JobsAnnual Payroll Total Investment Project Project Investment Total Total Investment $4,213,359 $1,122,335 $129,520 Avenue 8800 Line South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Avenue 8800 Line Avenue 8800 Line South Highway1, South Highway1, Avenue South Highway1, South Highway1, South Highway1, South Highway1, South Highway1, South Highway1, South Highway1, Address Address Project Shreveport Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Shreveport Shreveport lqeie359 $25,267,080.00 325199 Plaquemine $787,650.00 325110 Plaquemine heeot351 $190,111.00 325412 $647,101.00 Shreveport 325199 $6,427,282.00 Plaquemine 325110 $741,891.00 Plaquemine 325110 Plaquemine $1,302,588.00 325110 Plaquemine $3,140,678.00 325110 $3,541,609.00 Plaquemine 325199 Plaquemine lqeie351 $383,507.00 325110 Plaquemine iy AC Estimated Ten Year NAICS City iyCnatNAICS Contact City 1526 (225) 353- Rona Daigle 861-8046 Raju (318) Manikanta 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 861-8046 Raju (318) Manikanta 861-8046 Raju (318) Manikanta Exemption Property Tax 210$264,312 325110 242$26,694 325412 219$950,404 325199 $641,445 325110 $678,053 325110 $539,196 325199 $188,748 325199 242$868,373 325412 $231,313 325412 Tax Exemption Estimated Ten Year Property 20150628- 20150627- 20150626- 20150625- 20150407- 20100796B- 20150305- 20131151- 20150366- 20150364- 20150363- 20150362- 20150424- 20150354- ApplicationA Number 20121051-ITE 20121052-ITE 20150218-ITE2 20121299A-ITE Application Number ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE LLC Eagle US2 LLC Eagle US2 LLC Eagle US2 LLC Eagle US2 Machine, LLC Dubroc Louisiana LLC Laboratories Dr. Reddys Louisiana LLC Laboratories Dr. Reddys Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Co. Inc. Dolese Bros. LLC Seasonings, Foods & Diversified LLC Dis-Tran Steel, Services LLC Producer Discovery Company Company Name Name acse 2014MCA Calcasieu 2014MCA Calcasieu 2014MCA Calcasieu $7,125,669 2014MCA $0 Calcasieu buildingtoshop. Additional St Martin 0 Caddo Addition Miscellaneous capitaladdition2014 Caddo NordelOilDeliverySystem Iberville Rouge West Baton 2014MCA Iberville 2014MCA $283,679 Iberville $0 Iberville 0 Iberville Rouge Expansion West Baton Rouge East Baton 2014Additions St Tammany 2014MCA Rapides 2014MCA Lafourche Project Project Parish Parish captial addition. partial closureifourtotalproject.(Part-3). additional products.Thisapplicationis Phase Iexpansiontoaccommodate 2014 MCA of assetswithBlueCube. Project reducedbecauseofapartialsplit 2014 MCA operation ofproductionplants automation equipmenttoenableremote hydrocarbons IIIPlantandthenecessary Control roombuildingforlight operation ofproductionplants automation equipmenttoenableremote hydrocarbons IIIPlantandthenecessary Control roombuildingforlight captial addition. already inuse.Thisisamiscellaneous additional supporttotheotherequipment other relatedequipmentaddedas This projectconsistsofabatchplantand rjc ecito rjc yeNewJobs ProjectType Project Description NewJobs ProjectType Project Description Capital Addition Miscellaneous Capital Addition Miscellaneous $2,986,783 Capital Addition Miscellaneous $0 Capital Addition Miscellaneous Capital Addition Miscellaneous Addition Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous $1,256,968 Capital Addition Miscellaneous $0 Capital Addition Miscellaneous 0 Capital Addition Miscellaneous Addition Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous ITE -Page33 ITE -Page32 0$4,998,087 $0 $4,999,523 $0 0 $4,998,819 $0 0 $4,997,231 $0 0 $110,194 $0 0 0 $4,505,846 $0 0 $2,527,701 $0 $2,574,945 $0 0 $1,628,929 $0 0 $1,116,503 $0 0 0 $847,089 $0 0 $1,590,431 $0 $4,095,559 0 $189,800 2 New JobsAnnual New JobsAnnual Payroll Payroll 0$3,627,132 $0 Total Investment Total Investment Drive 1300 PPG Drive 1300 PPG Drive 1300 PPG Drive 1300 PPG Highway 1546 Smede South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Choctaw Dr. 1335 Drive 529 Cenla Highway 24 1474 Avenue 8800 Line South Highway 1, 21255 LA Avenue 8800 Line South Highway 1, 21255 LA 1085 109 Highway Address Address Project Project Westlake Westlake Westlake Westlake Broussard Shreveport Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Baton Rouge Pineville Larose Shreveport Plaquemine Madisonville iyCnatNAICS Contact City NAICS Contact City 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 9992 (337) 236- Boudreaux Kristie 861-8046 Raju (318) Manikanta 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 5114 (504) 669- Bryan Stutts 2160 (225) 664- Broderick Jesse 6065 (225) 658- Dare Powers 861-8046 Raju (318) Manikanta 1526 (225) 353- Rona Daigle 1818 (225) 769- Leonard James 210$819,686 325180 $819,922 325180 $819,806 325180 $819,546 325180 $16,749 332721 $617,069 325412 $571,341 325199 $394,321 325110 $401,691 325110 $254,113 325110 $174,174 325110 $159,384 325199 $278,007 331111 $771,194 325110 242$749,365 325412 $1,111,604 325110 $63,828 311412 23 $143,751 32732 Tax Exemption Tax Exemption Estimated Ten Estimated Ten Year Property Year Property 20140573- 20140561- 20140359- 20111182- 20080939B- 20140510- 20140509- 20140508- 20140451- 20140450- 20140449- 20140420- 20110804- 20121028- 20121031- 20140473- 20140470- 20100796A-ITE 20140447-ITEE ApplicationA Number 20100730A-ITE Application Number ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE LLC 2 US Eagle 2013 - Additions Capital Miscellaneous Rapides Inc. Dresser, LLC Louisiana Laboratories Reddys Dr. LLC Louisiana Laboratories Reddys Dr. LLC Resources and Hydrocarbon Dow C Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Company Chemical Dow Inc. Co. DoleseBros. Inc. Co, DoleseBros. ompan Company Company Name Name y Calcasieu 2013 MCA 2013 Calcasieu 2013 addition capital Miscellaneous Caddo $7,260 Caddo 0 MCA 2013 Assumption Addition Expansion Life Plant 1 Glycol - 3 Phase Iberville Rouge Baton West Rouge Baton West MCA 2013 Iberville Iberville Rouge $4,818,161 BatonWest MCA 2013 Iberville 0 Rouge BatonWest MCA 2013 Iberville Addition Project Halides EPDM Iberville Iberville Helena St Ascension Rouge Baton West Iberville Project Project Project Parish Parish piece of equipment. of piece another replacing not is and addition an is partial closure our of total pr is application This products. additional accommodate to expansion I Phase MCA 2013 MCA 2013 2 Phase - Project Extension Lifetime Train "A" Plant Chlorine MCA 2013 MCA 2013 plant with site electrical infrastructure 3 Power to interconnectiviity electrical replacement. a not and addition an This addition. Plant New system commandbatch to Upgrade hs 1 1 Phase LOPA Equipment Furnace Ethylene h1dP 2 Ph d 1 Ph - Extension Lifetime Facility Methocel ase ase 1 an dPh Project Description Project Type New Jobs New Type Project Description Project Project Description Project Type New Jobs New Type Project Description Project ase ase 2 ojec t. (Part-2) . This Capital Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Capital Addition Capital Miscellaneous xaso $3,474,334 0 Expansion Addition Capital Miscellaneous Addition Capital Miscellaneous $12,883,465 0 Addition Addition Capital Miscellaneous Addition Capital Miscellaneous diin0$2,523,261 0 Addition Addition Capital Miscellaneous Addition Capital Miscellaneous diin0$3,335,847 0 Addition Addition ITE - Page55 ITE -Page54 $3,891,958 0 $3,974,175 0 Napoleonville 866 Highway $1,002,490 0 $4,690,082 $4,239,793 0 $2,503,101 0 0 $1,096,471 0 $3,415,879 $3,793,168 0 $4,149,601 0 $2,144,894 0 0 $134,320 0 0$13,722 0 New Jobs Jobs New New Jobs Jobs New Annual Annual Annual Annual Payroll Payroll Total Investment Total Total Investment Total $1,796,095 ,038 Highway Shreveport 8011 South 1, Highway LA 21255 Avenue Line 8800 South 1, Highway LA 21255 South 1, Highway LA 21255 Drive PPG 1300 Avenue Line 8800 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 South 1, Highway LA 21255 63 Highway 1897 929 Hwy 38311 Highway 1, 1, Highway LA 21255 South ShS iha 1, 1, Highway LA 21255 out Address Address Project Project Project Project h Westlake Shreveport Plaquemine Plaquemine Plaquemine Alexandria Plaquemine Shreveport Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Grove Pine Prairieville Plaquemine Plaquemine Plaquemine iyCnatNAICS Contact City iyCnatNAICS Contact City 1526 353- (225) Daigle Rona 5365 844- (678) Hoot Jason 1526 353- (225) Daigle Rona 861-8046 (318) Raju Manikanta 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 4515 831- (504) Zatarain Charles 861-8046 (318) Raju Manikanta 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 1526 353- (225) Daigle Rona 5114 669- (504) Bryan Stutts 5114 669- (504) Bryan Stutts (225) 353- (225) Daigle Rona 1526 1526 353 353 (225) Daigle Rona - 210$152,078 325110 320$184,536 333200 219$1,132,566 325199 242$522,063 325412 219$533,658 325199 $2,009,821 325199 211$647,622 325181 $822,257 325412 $594,702 325199 $537,606 325199 $390,484 325199 $751,633 325199 219$433,133 325199 $591,734 325199 $526,169 325199 $334,603 325199 $24,487 327320 $2,205 327320 219$422,985 325199 325199 Tax Exemption Tax Tax Exemption Tax Estimated Ten Estimated Ten Year Property Property Year Year Property Property Year $280,191 20130307- 20130496- 20130155- 20130292- 20130254- Application 20130251- 20130248- 20130253- 20130250- 20130247- 20130255- 20130252- Application 20121269-ITE 20110228-ITE 20080939A-ITE 20120042-ITE ITE ITE ITE ITE ITE Number ITE ITE ITE ITE ITE ITE ITE Number Machine, LLC Dubroc Rapides Dresser, Inc. LLC Specialties Drake Louisiana LLC Laboratories Dr. Reddys Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Company Name Name St Martin Lafayette Caddo Iberville Iberville 2012MCA Iberville 2012MCA Iberville 2012MCA Iberville Rouge West Baton Rouge West Baton Rouge West Baton Rouge West Baton 2012MCA Iberville 2012MCA Iberville Rouge West Baton Project Project Parish Parish Additions 2012 MiscCap max capacity CNC Lathe25.5x80 Purchase ofnew to thefacility. additional 2000sf shop addingan manufacturing Addition tothe addition 2012 Misc capital Glycol I knock outpotsto tracing andtwo insulated w/heat vent pipeline Install anewwaste 2 Expansion -Phase Glycol 1PlantLife 2012 MCA 2012 MCA 2012 MCA 2012 MCA LA-3 plants crating atLA-2& enable ethane equipment to install pipingand Cracking Project- LA-3 Ethane rjc ecito rjc yeNwJb TotalJobs NewJobs ProjectType Project Description TotalJobs NewJobs ProjectType Project Description Capital Addition Miscellaneous diin01 0$7,0 $85,000 $372,500 $0 13 Capital Addition $3,598,945 Miscellaneous 0 $798,036 $0 $7,115,601 $522,003 Addition 1408 $0 0 Capital Addition Miscellaneous 1015 0 Addition Addition Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous $3,489,114 Capital Addition Miscellaneous $909,410 Capital Addition $0 Miscellaneous Capital Addition Miscellaneous 1411 0 Capital Addition Miscellaneous Addition 3,2 6,2 $248,680 $65,529 $39,529 2 1 $3,063,476 $1,068,625 $4,290,994 $0 $1,602,153 $0 1391 0 1403 0 $3,951,957 $1,529,698 $3,318,136 $0 $1,657,379 $2,855,098 $0 1401 $1,097,470 0 $3,335,125 $0 1404 $831,501 0 $4,416,968 $0 1393 $968,069 0 $2,752,668 $0 1385 $807,310 0 $3,925,510 $0 1388 $1,321,770 0 $0 1387 0 1396 0 8 0$2,430,358 $0 282 0$314,541 $0 0 New TenYear New TenYear Payroll Payroll ITE -Page51 ITE -Page50 Total TenYear Total TenYear Payroll Payroll Total Investment Total Investment Highway Shreveport 8011 Avenue 8800 Line Highway 1546 Smede South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Road 221 Fourpark South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Address Address Project Project Alexandria Shreveport Broussard Lafayette Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine iyCnatNAICS Contact City NAICS Contact City 5365 (678) 844- Jason Hoot 861-8046 Raju V(318) Manikanta 9992 (337) 236- Boudreaux Kristie 3161 (337) 886- Sonnier Karen 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 320$52,340 333200 $514,750 325412 371$38,197 332721 $10,838 339999 $540,562 325199 $1,068,763 325199 $460,134 325199 $644,507 325199 $593,584 325199 $448,944 325199 $386,295 325199 $451,242 325199 $597,616 325199 $413,451 325199 $589,612 325199 $472,077 325199 Tax Exemption Tax Exemption Estimated Ten Estimated Ten Year Property Year Property 20120168- 20120485- 20120479- 20120473- 20120472- 20100819- 20080938B- 20120994- 20120436- 20120437- 20120438- 20120435- 20100796-ITE 20111028-ITE 20100730-ITE ApplicationA Number 20110781A-ITE Application Number ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE Louisiana LLC Laboratories Dr. Reddys LLC) LLC (DHR, and Resources Hydrocarbon Dow Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Company Dow Chemical Inc. Boat Rentals, Equipment & Dove Properties Brink Brink d/b/a & RobertaL. Jackson Brink Donald Inc. Brothers Co., Dolese Co. Inc. Dolese Bros. Co. Inc. Dolese Bros. Co. Inc. Dolese Bros. Louisiana LLC Laboratories Dr. Reddys Company Company Name Name Caddo Assumption Iberville Rouge West Baton 2011MCA Iberville 2011MCA Iberville $853,076 $100,000 $0 2011MCA Iberville 8 Iberville 0 Iberville Addition Terrebonne 0 Lafayette Feliciana East Rouge East Baton Coupee Pointe 2011 MCA St Helena Caddo Project Project Parish Parish (Part 1) of totalproject. partial closureout application is products. This additional to accomodate Phase Iexpansion head Packer Operations Well Grand Bayou 2020. operation through ensure continued Plaquemine to 1 faciliteisin life oftheChlorine extend theuseful construction to design and Complete detail, 2011 MCA Ethers Reactor -Glycol New Isothermal - Phase3 Integration Project Power 3 addition 2011 Building 2011 MCA 2011 MCA 2011 MCA 2011 installed during purchased and Misc capitalitems rjc ecito rjc yeNwJb TotalJobs NewJobs ProjectType Project Description TotalJobs NewJobs ProjectType Project Description diin5 1 21000$06000$1,927,115 $10,620,000 Highway966 $3,431,973 $2,120,000 $457,213 216 $0 53 $3,783,629 1410 $1,257,504 0 Addition $0 1415 Addition 0 Expansion Capital Addition Miscellaneous $1,022,416 $0 $0 $15,683,219 $3,910,124 1388 $0 0 1704 0 0 Addition Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous 04 58160$,9,0 $629,850 $5,891,600 $5,891,600 42 10 44$ 12016$4,027,562 $1,200,166 $0 1414 0 $16,570 $0 $7,412 $0 $0 $14,738 $0 $0 9 0 $0 9 0 9 0 0$ $2,951,643 $0 $0 0 0 34$ 3609$620,652 $306,019 $2,334,607 $0 $791,017 $0 1394 0 1355 0 $3,672,560 $1,561,080 $0 1422 0 $283,662 $0 $0 9 0 New TenYear New TenYear Payroll Payroll ITE ITE Ͳ Ͳ Total TenYear Total TenYear Page Page Payroll Payroll   49 48 Total Investment Total Investment South Highway 1, 21255 LA at Hwy68 498 Hwy51 Choctaw Dr. 8806 S Road Hospital 1951 Avenue 8800 Line South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Road Hollywood 596 South Avenue 8800 Line Second St 615 East South Highway 1, 21255 LA South Highway 1, 21255 LA South Highway 1, 21255 LA Highway 63 1897 Address Address Project Project Plaquemine Jackson Baton Rouge New Roads Shreveport e Napoleonvill Plaquemine Plaquemine Plaquemine Houma Shreveport Broussard Plaquemine Plaquemine Plaquemine Pine Grove iyCnatNAICS Contact City NAICS Contact City 1526 (225) 353- Rona Daigle 5114 (504) 669- Bryan Stutts 5114 (504) 669- Bryan Stutts 5114 (504) 669- Bryan Stutts 861-8309 Rao (318) Kameswara C 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 868-2630 Prevost (985) David 861-8309 Rao (318) Kameswara C 839-8006 Brink (318) Roberta 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 1526 (225) 353- Rona Daigle 5114 (504) 669- Bryan Stutts 219$543,721 325199 242$409,319 325412 $523,719 325110 $581,165 325199 $157,043 325199 $2,018,430 325199 $91,013 333132 242$627,519 325412 320$108,767 331200 219$95,332 325199 $358,596 325199 $564,105 325199 $51,400 327320 23 $1,266 32732 $1,219 32732 $1,181 32732 Tax Exemption Tax Exemption Estimated Ten Estimated Ten Year Property Year Property 20110269ͲITE 20110268ͲITE 20110267ͲITE 20091052ͲITE ApplicationNumber 20081066ͲITE 20071037ͲITE 070869ͲITE 20110231ͲITE ApplicationNumber Company Dow Company Dow Company Dow Dolese Company Dow Company Dow Company Dow Company Dow Company Company        Chemical Chemical Chemical Chemical Chemical Chemical Chemical  Bros.   aeProject Name Project Name  Co.         n.St Inc. Rouge Rouge Rouge Rouge bril diin010 $0 1508 0 Addition Iberville West West West $0 1423 West 0 2010 Addition Iberville Iberville  Helena     Baton Baton Baton Baton   aihProject Parish Project Parish     Project Stage System Aromatics Propane Addition 2010 2010 printed manufactured equipment Additional     MCA MCA MCA 2   Upgrade products.    Ͳ Connection ecito Project Description Project Description      Dixie Control  for       diin011 $0 1413 $0 0 1408 Addition 0 Addition Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous     Addition Addition Addition Addition   yeNew Type New Type       osTotal Jobs Total Jobs 40$0 1470 $0 0 1486 0 46$0 1446 0 9$009   Jobs Jobs New New Payroll Payroll   Ten Ten   Year Year 73 72           Total Total Payroll Payroll   Ten Ten $7,119,234 $5,270,455 $7,739,022 $1,636,290 $2,179,019 $2,821,654 $1,229,286   Year Year   $0         Total Total $10,974,002.00 $24,950,000.00 $9,800,000.00 $4,000,000.00 $3,794,197.00 $2,448,356.00 $3,596,263.00   Investment Investment $249,506.00         South Highway South Highway 21255 21255 South Highway South Highway 21255 21255 South Highway South Highway South Highway 21255 21255 21255 63 1897 Address Address Project Project  Highway        LA LA LA LA LA LA LA        1, 1, 1, 1, 1, 1, 1,                    Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Pine  Grove iyCnatNAICS Contact City NAICS Contact City 353 Rona 353 Rona 353 Rona 353 Rona 353 353 Rona Rona 353 Rona Bryan 669 Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1526 1526 1526 1526 1526 1526 1526 5114        Daigle Daigle Daigle Daigle Daigle Daigle Daigle  Stutts         (225) (225) (225) (225) (225) (225) (225) (504)         219$3,787,410 325199 219$607,200 325199 219$545,913 325199 230$45,161 327320 2 $1,501,243 325 $1,340,640 325 2 $519,046 325 $334,935 325 Estimated Estimated Property Property Exemption Exemption   Ten Ten   Tax Tax   Year Year     20091059ͲITE 20110028ͲITE 20101004ͲITE 062293AͲITE ApplicationNumber 20110278ͲITE 20110277ͲITE 20110276ͲITE 20110270ͲITE ApplicationNumber Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Company         Chemical Chemical Chemical Chemical Chemical Chemical Chemical Chemical   aeProject Name Project Name         Rouge Rouge bril 2010 Iberville 2010 Iberville 2010 Iberville West Iberville Iberville West Iberville   Baton Baton   aihProject Parish Project Parish   vacuum Phase 2010 LOPA inlet New Polyethylene Operations Power New Separation Phase demister        piping. Catalyst 15K  MCA MCA MCA MCA Gap    II 2 Substation/LA Ͳ Ͳ  system     ecito Project Description Project Description Auxilliary pads, new Cellulose      Closure  vessels,   Plant System  central  and         diin017 $0 1476 0 Addition Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous diin015 $0 1456 0 Addition     Addition Addition Addition Addition   yeNew Type New Type       osTotal Jobs Total Jobs 41$0 1461 0 53$0 1503 0 44$0 1424 $0 0 1446 $0 0 1460 0 44$0 1434 0   Jobs Jobs New New Payroll Payroll   Ten Ten   Year Year 75 74           Total Total Payroll Payroll   Ten Ten $2,892,621 $3,480,810 $1,217,220 $1,777,721 $1,367,090 $762,709 $335,233 $802,926   Year Year           Total Total $2,459,128.00 $5,392,094.00 $2,228,908.00 $3,671,085.00 $2,002,981.00 $2,717,605.00 $4,183,821.00 $8,252,710.00   Investment Investment         South Highway 21255 South Highway South Highway 21255 21255 South Highway 21255 South Highway South Highway South Highway 21255 21255 21255 South Highway 21255 Address Address Project Project         LA LA LA LA LA LA LA LA         1, 1, 1, 1, 1, 1, 1, 1,                     Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine iyCnatNAICS Contact City NAICS Contact City 353 Rona 353 Rona 353 Rona 353 Rona 353 Rona 353 353 Rona Rona 353 Rona Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1526 1526 1526 1526 1526 1526 1526 1526         Daigle Daigle Daigle Daigle Daigle Daigle Daigle Daigle         (225) (225) (225) (225) (225) (225) (225) (225)         219$373,296 325199 219$818,520 325199 219$338,348 325199 219$412,532 325199 $635,104 325199 219$1,252,761 325199 2 $502,204 325 2 $274,008 325 Estimated Estimated Property Property Exemption Exemption   Ten Ten   Tax Tax   Year Year     20100137ͲITE 20100136ͲITE 20100135ͲITE 20100132ͲITE 20071026ͲITE ApplicationNumber 070649ͲITE 20080938ͲITE 20100262ͲITE 20100323ͲITE 20100334ͲITE ApplicationNumber Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Boat Dove Dolese Dolese Company Company         Chemical Chemical Chemical Chemical Chemical Chemical Chemical  Rentals, Equipment   Bros. Bros.   Name Name   Co. Co.  Inc.           Inc. Pointe Inc. &   Rouge Rouge East Iberville West Iberville Iberville Iberville $11,000,000 $3,204,538 1630 Addition Iberville Iberville erbne2008 Terrebonne Company Company  Parish Parish Baton  Baton  ope2009 Coupee     Project Capital 2009 2009 Capital 2009 Low Power System Feedstock Project Project  Viscosity      MCA Miscellaneous MCA Miscellaneous MCA    3   Additions Additions (Phase Upgrade    Integration ecito Project Description ecito Project Description  Transfer   1)     Capital Miscellaneous diin19 84963$17,554,617 $8,459,603 1890 Addition Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous diin12 7370$4,355,902 $743,700 1423 Addition        Addition Addition Addition Addition Addition Addition Addition   yeNew Type yeNew Type          osTotal Jobs osTotal Jobs 0$25,697 $0 5 0 5$ $25,697 $0 25 0   Jobs Jobs 41$,1,4 $3,689,503 $1,711,549 1421 38$1,6 $3,927,510 $413,263 1388 $4,682,928 $1,167,961 $2,499,721 $738,121 1407 1396 2$ $387,000 $0 32 New New Payroll Payroll   Ten Ten   Year Year 84 83   Total Total Payroll Payroll   Ten Ten   Year Year   Total Total   Investment Investment Road 1951 1 21255 South Highway 1335 21255 Dr. South South Highway 21255 South South Highway 21255 Highway 21255 Highway 21255 Highway 21255 Road Hollywood 596  Address Address Project Project  South   Hospital Choctaw        LA LA LA LA LA LA LA       1, 1, 1 1, 1, 1,        Hwy               New Plaquemine Plaquemine Baton Plaquemine Plaquemine Plaquemine Plaquemine Houma Plaquemine  Roads iyCnatNAICS Contact City iyCnatNAICS Contact City  Rouge Bryan (225) Laurie (225) 669 Laurie (225) (225) Laurie (225) (225) (225) Laurie Laurie Laurie Bryan Laurie (985) David 669 Ͳ Ͳ 5114 5114            353 353 353 353 353 353 353 868        Stutts Stutts Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Prevost Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1545 1545 1545 1545 1545 1545 1545 2630   (504) (504)           219$1,415,700 325199 219$2,259,279 325199 210$491,811 325110 219$592,661 325199 $522,780 325199 $377,208 325199 219$368,958 325199 312$55,380 333132 23 $2,012 32732 23 $4,204 32732 Tax Tax Estimated Estimated Year Year   Exemption Exemption   Property Property   Ten Ten     20080014ͲITE 20100105ͲITE 20100427ͲITE 20100134ͲITE 20100160ͲITE ApplicationNumber 20100159ͲITE 20100158ͲITE 20100141ͲITE 20100140ͲITE 20100139ͲITE ApplicationNumber Dynamic Elastomers, Performance DuPont Louisiana Laboratories Dr. and Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow (DHR, Company Company  Reddys  Resources        Hydrocarbon Chemical Chemical Chemical Chemical Chemical Chemical  LLC)   Fuels,  LLC     LLC Name Name           LLC L Ascension LLC   Baptist Rouge Rouge Caddo St West West Iberville Iberville Iberville Iberville Assumption  John Company Company Parish Parish   Baton Baton  the      technology utilizing near Geismar, fuels America’s building renewable, Dynamic 2009 Capital 2009 Capital 2009 Capital 2009 Capital 2009 Capital 2009 Capital 2009 Project Project          Baton plant MCA Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous       Additions Additions Additions Additions Additions Additions   its   North   ecito Project Description ecito Project Description Fuels Louisiana,  first    in   Rouge, to synthetic   turn    is            Start Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Ͳ pNw3 6$,3,0 39300$,6,6 PO $4,064,368 $3,933,000 $3,933,000 36 36 Up/New          Addition Addition Addition Addition Addition Addition Addition Addition Addition   yeNew Type yeNew Type            osTotal Jobs osTotal Jobs 0$ $160,319 $0 $0 0 0   Jobs Jobs 37$7,5 $4,496,466 $778,454 1397 $2,726,432 $43,405 1379 41$,2,9 $3,421,176 $1,325,595 $1,463,623 $878,959 1411 $3,357,575 $1,183,075 1400 $3,197,581 $1,052,787 1408 1404 31$0,7 24789Highway $2,447,809 $504,676 1391 1 3,0 13415560 $1,314,195 $35,000 218 New New Payroll Payroll   Ten Ten   Year Year 86 85   Total Total Payroll Payroll   Ten Ten   Year Year   Total Total   Investment Investment South South Highway 21255 Highway 21255 South South South South 8800 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Avenue  Address Address Box Project Project  Hwy  Line       LA LA LA LA LA LA  9 Geismar 599         1, 1, 1, 1, 1, 1, 6 Napoleonville 966       4LaPlace 44            Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Shreveport iyCnatNAICS Contact City iyCnatNAICS Contact City (225) Timothy (225) (225) (225) Laurie Laurie (225) (225) (225) (225) Laurie Laurie Laurie Laurie (281) Michael Dare (225) Laurie            Powers 744 658 353 353 353 353 353 353 586 353        Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin   Ford Bryan Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1304 6065 1545 1545 1545 1545 1545 1545 6707 1545           219$642,554 325199 242$34,052 325412 210$546,591 325110 $242,186 325110 219$516,255 325199 $220,861 325199 $400,331 325199 $482,515 325199 222$232,350 325212 210$365,703 325110 Tax Tax Estimated Estimated Year Year   Exemption Exemption   Property Property   Ten Ten     20090264ͲITE 20090263ͲITE 20090262ͲITE 20090261ͲITE 20090260ͲITE ApplicationNumber 20080155ͲITE 20071036ͲITE 20071164ͲITE 20090922ͲITE 20090921ͲITE ApplicationNumber Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Dolese Dolese Company Company         Chemical Chemical Chemical Chemical Chemical Chemical Chemical Chemical   Bros. Bros.     Name Name Co. Co.           Inc. Inc.   bril 2008 Iberville 2008 Iberville 2008 Iberville West West $4,800,000 $1,483,350 $0 1655 0 Addition Addition Iberville West West Rouge Rouge Rouge Rouge Rouge East Rouge East Company Company   Baton Baton Parish Parish     Baton Baton Baton Baton         Railcar Fighting 2008 2008 Marine Environmental Addition 2008 2008 Project Project        MCA MCA MCA MCA MCA MCA MCA   Area Dock  Equipment Ͳ   ecito Project Description ecito Project Description  II   Fire Project   diin018 0$7,9 $2,700,000 $473,796 $0 1685 0 Addition Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous diin016 0$,3,6 $2,932,000 $1,331,760 $0 1660 0 Addition Capital Miscellaneous Capital Miscellaneous        Addition Addition Addition Addition Addition Addition Addition   yeNew Type yeNew Type          osTotal Jobs osTotal Jobs 64$ 5495$3,797,438 $564,995 $0 $4,734,636 1604 $1,661,128 $0 0 $4,576,861 1631 $1,752,177 $0 0 1633 0 56$ 2997$3,344,687 $279,907 $0 $3,466,885 1596 $1,017,231 $0 0 1615 0   Jobs Jobs 9$ $66,246 $0 $250,079 $0 39 25 New New Payroll Payroll   Ten Ten   Year Year 98 97   Total Total Payroll Payroll   Ten Ten   Year Year   Total Total   Investment Investment Highway 21255 South 1 21255 Highway 21255 Dr. 1335 Dr. 1335 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 South South South South South South   Address Address Project Project   Choctaw Choctaw         LA LA LA LA LA LA LA LA        1, 1, 1, 1, 1, 1, 1,         Hwy               Plaquemine Plaquemine Baton Baton Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine iyCnatNAICS Contact City iyCnatNAICS Contact City   Rouge Rouge Laurie (225) Laurie (225) Bryan Bryan (225) Laurie 669 669 Laurie Laurie Laurie (225) (225) (225) Laurie Laurie (225) (225) Ͳ Ͳ 5114 5114           353 353 353 353 353 353 353 353         Stutts Stutts Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1545 1545 1545 1545 1545 1545 1545 1545   (504) (504)           210$327,240 325110 219$617,760 325199 210$355,358 325110 219$488,730 325199 $496,990 325199 $523,920 325199 210$248,806 325110 $490,804 325110 23 $10,950 32732 $41,338 32732 Tax Tax Estimated Estimated Year Year   Exemption Exemption   Property Property   Ten Ten     20080707ͲITE 062293ͲITE 20080666ͲITE 20090280ͲITE 070909ͲITE ApplicationNumber 20090272ͲITE 20090270ͲITE 20090269ͲITE 20090268ͲITE 20090265ͲITE ApplicationNumber and Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow Company Dow (DHR, Company Company  Resources           Hydrocarbon Chemical Chemical Chemical Chemical Chemical Chemical Chemical Chemical Chemical  LLC)   Name Name           LLC   bril diinAdto 67$ 6097$4,110,000 2006/2009 Iberville $690,907 $0 2008/2009 Iberville 1627 0 2008 Iberville Addition Addition Iberville 2008 Iberville West 2008 Iberville 2008 Iberville 2008 Iberville Rouge Assumption Company Company Parish Parish  Baton    2008 Grand Upgrade Operations Project Project       MCA MCA MCA MCA MCA MCA  Bayou   ecito Project Description ecito Project Description    diinAdto 60$,2,5 $4,310,250 $1,622,054 $28,227,576 $3,340,895 1640 1690 Addition Addition Addition Addition Storage   Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous diin019 0$,4,2 1,0,0 Highway $13,500,000 $6,140,821 $0 1695 0 Addition       Addition Addition Addition Addition Addition Addition   yeNew Type yeNew Type         osTotal Jobs osTotal Jobs 64$ 0$3,185,598 $0 $0 1634 0 $875,227 $548,077 $0 1603 0 $4,395,397 $1,283,539 $0 $4,773,134 $760,925 1622 $0 0 $3,676,744 $324,425 1609 $0 0 1598 0 63$ 13650$4,536,181 $1,326,540 $0 1623 0   Jobs Jobs New New Payroll Payroll   Ten Ten   Year Year 100 99   Total Total Payroll Payroll   Ten Ten   Year Year   Total Total   Investment Investment Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 Highway 21255 South South South South South South South South Address Address Project Project          LA LA LA LA LA LA LA LA LA           1, 1 1, 6 Napoleonville 966 1, 1, 1, 1, 1, 1,                      Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine Plaquemine iyCnatNAICS Contact City iyCnatNAICS Contact City Laurie (225) Laurie (225) Laurie Laurie (225) (225) Laurie Laurie Laurie Laurie Laurie (225) (225) (225) (225) (225) (225) Laurie           353 353 353 353 353 353 353 353 353 353           Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Aucoin Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ 1545 1545 1545 1545 1545 1545 1545 1545 1545 1545           219$3,076,419 325199 210$2,092,500 325110 219$459,933 325199 $528,957 325199 219$353,288 325199 $107,633 325199 $532,265 325199 $614,302 325199 $473,197 325199 210$568,841 325110 Tax Tax Estimated Estimated Year Year   Exemption Exemption   Property Property   Ten Ten     20110700ͲITE 20110420ͲITE 20110419ͲITE 20110417ͲITE ApplicationNumber 20101141- 20101140- 20120576- 20120516- 20120568- 20120066- 20120212- 20120570- 20100279- Equistar Enterprise Enterprise Enterprise Application Number LP Processing, Processing, Processing, ITE ITE ITE ITE ITE ITE ITE ITE ITE Company (Chemical) Corp Exxon Mobil Solutions LLC ExPert Riser Paralubes Excel LLC Stockhausen Evonik LLC Evonik Cyro, Company LLC Electric Etheredge Chemicals LP Equistar Chemicals LP Equistar (Lubes) Corporation Exxon Mobil Company  Name Chemicals    Gas Gas Gas     LLC LLC LLC aeProject Name     Rouge East Baton 2011MCA Lafourche Calcasieu Baptist St Johnthe 2011MCA Jefferson Caddo 2011MCA Calcasieu Calcasieu Rouge West Baton erbne2010 Terrebonne St St acse 2010 Calcasieu   hre 2010 Charles 2010 Bernard Project Parish  aihProject Parish Additions 2011 PlantCapital 2011 closed/invested in Capital projects 2011 MCA Motors Industirak Electric facility Co-generation Additions 2011 PlantCapital rjc ecito rjc yeNwJb TotalJobs NewJobs ProjectType Project Description     MCA MCA MCA MCA  ecito Project Description diin029 0$02917$80,879,041 $60,259,157 $0 2191 0 Addition Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous tr-pNw05 0$8,1 $1,173,491 $880,118 $0 55 0 Start-Up/New Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous     Addition Addition Addition Addition  yeNew Type      osTotal Jobs 3$ 0$366,450 $0 Garyville 3606Hwy44 $1,367,013 $0 $237,632 93 $0 $15,914 0 $0 102 0 $0 46 $48,349,520 0 $31,815,000 $0 1094 0 6$,5,0 38700$192,224 $3,807,000 $3,757,000 76 $4,827,491 5 $0 $0 $495,420 15 $350,000 0 $0 195 0 2$2,596,880 42 2 $2,596,880 21 2 022 $0 4 $0 247 0  Jobs New TenYear Payroll New Payroll  Ten ITE  Year 86 Ͳ  Total TenYear Page     Payroll  Total 55 Payroll  Ten $1,710,000 $2,956,880 $2,626,880  Year Total Investment  $0     Total $4,164,540.00  Investment $948,328.00 $117,168.00 $95,327.00 Spanish Trail 2800 Old Road Woolworth 6719 Highway 108 4101 Highway 4999 Scenic North 2239 Hwy1 Theriot Road 274 NJ Road 10800 River Highway 108 4101 Address Project     Road 108 2300 4101 Black 5319 Hwy Address Project  1Norco 61     Bayou Highway Bayou Road Westlake Shreveport Westlake Baton Rouge Port Allen Meadow Golden Westwego Westlake     iyCnatNAICS Contact City  St. Westlake Gibson  Bernard iyCnatNAICS Contact City 6716 (985) 535- Cabrini Grob 4823 (337) 491- Brumwell Cathy 5351 (318) 688- Etheredge Mike 4515 (504) 831- Zatarain Charles 431-2750 Fuller (713) Cheeyen 431-2750 Fuller (713) Cheeyen 1818 (225) 769- Leonard James 929-8584 Bittner (973) Kenneth 4515 (504) 831- Zatarain Charles Charles (504) Charles (504) (504) Charles (504) Charles     831 831 831 831     Zatarain Zatarain Zatarain Zatarain Ͳ Ͳ Ͳ Ͳ 4515 4515 4515 4515 298$241,551 325998 298$62,187 325998 $3,383 335312 $8,204,914 325211 210$13,296,514 325110 221$158,421 324291 112$36,023 213112 $700,469 326191 $84,073 325211     Tax Exemption Estimated Ten Year Property 221$683,817 325211 112$14,842 211112 112$136,370 211112 112$20,047 211112 Estimated Property Exemption  Ten  Tax  Year   20140443- 20140349- 20140635- 20140634- 20140633- 20140749- 20140748- 20130616- Application 20140542-ITE 20140536-ITE 20140529-ITE Application Number 20130823-ITE 20130651-ITE 20130649-ITE 20130648-ITE 20130646-ITE 20130643-ITE 20130645-ITE 20130650-ITE ITE ITE ITE ITE ITE ITE ITE ITE Number Inc. International, Services Energy ESI LP Chemicals Equistar US Products Oil Shell dba LLC Enterprises Equilon US Products Oil Shell dba LLC Enterprises Equilon US Products Oil Shell dba LLC Enterprises Equilon LLC Processing EnterpriseGas LLC Processing EnterpriseGas LLC Processing EnterpriseGas LLC Processing EnterpriseGas LLC Processing EnterpriseGas Chemicals LP Equistar US Oil Products LLC dbaShell Enterprises Equilon LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG LLC (Louisiana) Railyard Resources EOG Company Company Name Name Terrebonne MCA 2013 Calcasieu additions capital Miscellaneous Charles St Charles St Charles St MCA 2013 Mary St MCA 2013 Bernard St MCA 2013 Charles St MCA 2013 Charles St acse 2012MCA Calcasieu 2013MCA St Charles 2012MCA St James 2012MCA St James 2012MCA Orleans 2012MCA Orleans 2012MCA St James 2012MCA Orleans 2012MCA Orleans St Mary 2013 MCA 2013 Mary St Project Project Project Parish Parish Lafayette, Louisiana Lafayette, of Inc. Tools, Machine from centers machining CNC three install and Acquire equipment. and machinery of installation and construction for additions captial Miscellaneous equipment. and machinery of installation and construction for additions capital Miscellaneous rjc ecito rjc yeNwJb TotalJobs NewJobs ProjectType Project Description Project Description Project Type New Jobs New Type Project Description Project Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous diin10 Addition Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Addition Capital Miscellaneous Miscellaneous Miscellaneous aia Addition Addition Capital 8 0$,0,0 $4,957,808 $5,000,000 $3,605,000 $0 $0 $0 $3,119,805 288 $623,961 0 $4,688,323 0 $0 $937,665 0 $4,828,528 $0 123 $965,706 0 $4,673,647 $0 149 $934,729 0 $4,717,522 $0 149 $943,505 0 $4,746,710 $0 149 $4,796,576 $949,342 0 $0 $0 150 0 $0 149 0 0 0 New TenYear Payroll 8 ,8,4 $3, 1,688,544 18 ITE - Page59 ITE -Page56 $4,015,250 $3,469,379 0 $4,226,130 0 0 $1,640,747 $832,416 Norco 0 61 Hwy $3,126,065 Norco 0 61 Hwy $4,978,530 0 0 $1,491,288 0 000 $987,200 60,000 New Jobs Jobs New Annual Annual Payroll Total TenYear Payroll Total Investment Total 918,894 Total Investment Road Coteau 1644 108 Highway 4101 Road River 11842 Road River 11842 Road River 11842 Rd Trunkline @ 371 Hwy Road Bayou 2300 Marathon Marathon 187 L ane Address Project Project Highway 108 4101 Road 11842 River Road 7167 Koch Road 7167 Koch Road 7167 Koch Road 7167 Koch Road 7167 Koch Road 7167 Koch Road 7167 Koch Address St. Rose St. Rose St. Rose City Garden St. Bernard Houma Westlake Franklin Project iyCnatNAICS Contact City Westlake St. Rose St. James St. James St. James St. James St. James St. James St. James 4515 831- (504) Zatarain Charles 4515 831- (504) Zatarain Charles 851-5474 (985) Dupre Wayne 4515 831- (504) Zatarain Charles 2773 241- (713) Sudduth Judy 2773 241- (713) Sudduth Judy 2773 241- (713) Sudduth Judy 4515 831- (504) Zatarain Charles 4515 831- (504) Zatarain Charles Zatarain Charles 4515 831 831 (504) iyCnatNAICS Contact City - 4515 (504) 831- Zatarain Charles 2773 (713) 241- Sudduth Judy 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 1938 (985) 320- Zatarain Michael 112$532,681 211112 $848,342 211112 312$142,453 333132 $652,104 325211 112$229,869 211112 $137,515 211112 112$208,929 211112 21 $684,199 32411 $591,182 32411 $720,133 32411 Tax Exemption Tax Estimated Ten Year Property Property Year 221$833,903 325211 $510,088 324110 $766,541 324110 $1,157,398 324110 $1,120,273 324110 $771,315 324110 $1,137,786 324110 $1,149,739 324110 21 $859,500 32411 Tax Exemption Estimated Ten Year Property 20160690- 20160972- 20160974- 20160971- 20141504- 20141503- 20151059- 20131371- 20150735- 20150278- 20150277- 20150276- 20150646- 20150229- 20131395- 20150662- 20150665- 20131395A-ITE Application Number Application Number ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE ITE Company LLC Electric Etheredge Chemicals LP Equistar LLC Processing Enterprise Gas LLC Processing Enterprise Gas LLC Processing Enterprise Gas Inc. -Nelson Entergy Texas, Inc. -BigCajun Entergy Texas, Michoud Orleans Inc.- Entergy New - Waterford3 Louisiana, LLC Entergy Solutions LLC ExPert Riser LLC Evonik Cyro, LLC Evonik Cyro, LLC Evonik Cyro, Corporation Evonik Company LLC Electric Etheredge Chemicals LP Equistar Company Products Enterprise LLC Processing Enterprise Gas Company Company Name Name aorh 2014MCA Lafourche 2014MCA Jefferson 2014MCA Jefferson 2014MCA Jefferson Baptist St Johnthe MiscellaneousCapitalAdditions Caddo Calcasieu 2014 MCA DeSoto 2014MCA Terrebonne ad 2015ADDITIONS Caddo PhaseII Calcasieu 2015MCA St Bernard 2015MCA St Charles 2015MCA St Mary 2015CapitalUpgrades Calcasieu Coupee Pointe August-DecemberCapitalUpgrades Orleans St Charles Project Project Parish Parish 2014 MCA recycle compressor Plant upgradetoincludeGasphaseractor 2015 CapitalUpgrades Project Fukushima ResponseandModifications Waterford IIIWO#C6PPN67039 rjc ecito rjc yeNewJobs ProjectType Project Description rjc ecito rjc yeNewJobs ProjectType Project Description Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Capital Addition Miscellaneous Addition Addition Addition Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Capital Miscellaneous Addition      Addition Addition Addition Addition Addition      0$286,533 $0 $25,702,230 $214,554 0 $1,950,000 Norco $0 Hwy61 $616,246 2 $0 $429,910 0 $0 $8,814,346 0 $0 NewRoads Hwy981 $4,540,489 0 $0 $246,064 0 $0 0 $35,619,883 $0 0 0 2$640$755,416 $46,400 22 ITE -Page31 ITE -Page38 0$3,937,773 $0 $1,234,191 $0 0 $4,966,609 $0 0 $3,892,044 $0 0 Garyville 3606Hwy44 $3,003,494 $0 0 0 $6,380,831 $217,231 $759,200 $0 8 $3,318,757 $0 0 0 New JobsAnnual New JobsAnnual Payroll Payroll Total Investment Total Investment Theriot Road 274 NJ Road 10800 River Road 10800 River Road 10800 River Highway 108 4101 Highway 513 3461 Black Road 5319 Bayou Road Woolworth 6719 Road Woolworth 6719 Highway 108 4101 Road 2300 Bayou Trunkline Rd Hwy 371@ River Road Houston 3500 Road 3601 Paris Road 17265 River Address Address Project Project Meadow Golden Westwego Westwego Westwego Westlake Mansfield Gibson Shreveport Shreveport Westlake St. Bernard Garden City Westlake New Orleans Killona iyCnatNAICS Contact City iyCnatNAICS Contact City 8591 (973) 541- Romano Marie 1818 (225) 769- Leonard James 8591 (973) 541- Romano Marie 8591 (973) 541- Romano Marie 8591 (973) 541- Romano Marie 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 5351 (318) 688- Etheredge Mike 4515 (504) 831- Zatarain Charles 576-4290 Sens (504) Michelle 5351 (318) 688- Johnson Yvonne 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 4515 (504) 831- Zatarain Charles 576-4290 Sens (504) Michelle 576-4290 Sens (504) Michelle 576-4290 Sens (504) Michelle 298$529,816 325998 112$741,483 213112 $189,942 325211 $764,361 325211 $598,986 325211 $1,046,456 325211 $36,755 211112 $485,534 211112 332$156,069 335312 112$104,454 211112 $371,412 221112 332$59,054 335312 $4,271,711 325211 $45,292 211112 $63,670 211112 $1,464,944 221112 $54,897 221112 $6,037,570 221113 Tax Exemption Tax Exemption Estimated Ten Estimated Ten Year Property Year Property 附件 38 非保密概要 附件 30：申请人同类产品生产、经营和财务数据。 本附件内容为申请书正文部分所提供的申请人的生产、经营和财 务数据的底层数据及相关证明材料，属于申请人的商业秘密，故申请 保密。 在申请书公开版本的正文部分，已经以指数形式提供了上述数据 的非保密概要，其他利害关系方可以合理理解。

公开版本 此呈： 中华人民共和国商务部贸易救济调查局 中华人民共和国相关乙二醇和丙二醇的单烷基醚产业申请对原产于 美国的进口相关乙二醇和丙二醇的单烷基醚进行反补贴调查 反补贴调查申请书 申请人： 江苏怡达化学股份有限公司 吉林怡达化工有限公司 珠海怡达化学有限公司 申请人全权代理人： 上海海华永泰（北京）律师事务所 支持申请企业： 江苏天音化工有限公司 江苏德纳化学股份有限公司 二〇二〇年七月十七日 反补贴调查申请书 公开版本 目录 第一部分. 申请书正文 .................................................................................................................. 1 一. 概述 .............................................................................................................................................. 1 二. 申请人及国内产业的情况 .......................................................................................................... 1 （一） 申请人 .......................................................................................................................... 1 （二） 申请人的委托代理人 .................................................................................................. 2 （三） 支持本次申请的国内同类产品生产企业 .................................................................. 2 （四） 申请人和国内产业的产量 .......................................................................................... 3 （五） 国内产业的基本情况 .................................................................................................. 3 1. 产品介绍 ...................................................................................................................... 3 2. 国内产业的情况 .......................................................................................................... 4 （六） 申请人寻求的其他进口救济 ...................................................................................... 5 三. 申请调查产品及国内同类产品的情况 ....................................................................................... 6 （一） 申请调查产品 .............................................................................................................. 6 1. 名称 .............................................................................................................................. 6 2. 产品描述 ...................................................................................................................... 6 3. 特性和用途 .................................................................................................................. 6 4. 原产地和出口国 .......................................................................................................... 6 5. 中华人民共和国关税税则号及税率 .......................................................................... 6 （二） 申请调查产品的生产者、出口商和进口商 .............................................................. 7 1. 生产者 .......................................................................................................................... 7 2. 出口商 .......................................................................................................................... 8 3. 进口商 .......................................................................................................................... 8 （三） 国内同类产品 ............................................................................................................ 10 1. 名称 ............................................................................................................................ 10 2. 产品描述 .................................................................................................................... 10 3. 特性和用途 ................................................................................................................ 11 （四） 申请调查产品与国内同类产品的相似性和可替代性 ............................................. 11 1. 物理特征及化学性能的相似性 ................................................................................ 11 2. 原材料、生产设备和工艺的相似性 ........................................................................ 11 3. 产品用途、包装和运输方式、销售渠道及客户群体的相似性 ............................. 12 4. 结论 ............................................................................................................................ 12 四. 申请调查产品的进口情况 ........................................................................................................ 12 五. 补贴 ............................................................................................................................................ 13 （一） 上游补贴——石油和天然气补贴 ............................................................................ 13 1. 概述 ............................................................................................................................ 13 2. 上游补贴利益的传递 ................................................................................................ 15 3. 具体补贴项目 ............................................................................................................ 15 (1) 当期抵减无形钻井成本（Expensing of Intangible Drilling Costs） ............... 15 (2) 按固定比例计提石油和天然气井的矿源折耗（Percentage Depletion for Oil and Natural Gas Wells） ............................................................................................ 17 (3) 加速摊销石油和天然气的地测和物探费用（Two Year Amortization Period for Geological & Geophysical Expenditures） .......................................................... 18 ii 反补贴调查申请书 公开版本 (4) 按固体比例计提固体化石燃料的矿源折耗（Percentage Depletion for Hard Mineral Fossil Fuels） ............................................................................................... 19 (5) 当期抵减固体矿物燃料的勘探和开发费用（Expensing of Exploration and Development Costs for Hard Mineral Fuels） ........................................................... 20 (6) 抵减三次采油费用（Deduction for Tertiary Injectants） ................................ 21 (7) 对因油气资产经营权益而发生的“被动亏损”的特殊税务处理（Exception to Passive Loss Limitation for Working Interests in Oil and Natural Gas Properties） 22 (8) “提高石油采收率”项目开支的税收抵免（Enhanced Oil Recovery Credit） 23 (9) “边际井”享受的税收抵免（Marginal Wells Credit） ................................... 24 (10) 化石燃料上市合伙企业的企业所得税免除（Corporate Income Tax Exemption for Fossil Fuel Publicly Traded Partnerships） ....................................... 25 (11) 天然气输配管道的加速折旧（Natural gas distribution pipelines treated as 15- year property） ........................................................................................................... 26 (12) 当期抵减炼油厂扩产投资的 50%（Temporary 50% expensing for equipment used in the refining of liquid fuels） .......................................................................... 27 (13) 各州的补贴 ........................................................................................................ 27 （二） 申请调查产品的生产企业获得的直接补贴 ............................................................ 31 1. 美国联邦政府 ............................................................................................................ 31 (1) 美国能源部研发补贴 ........................................................................................ 31 (2) 美国进出口银行的出口信贷（EXIM loans） ................................................. 32 a. 关于出口信贷是否构成禁止性补贴的法律分析 .................................... 33 b. 关于陶氏化学公司获得的出口信贷构成禁止性补贴的法律分析 ........ 34 2. 德克萨斯州 ................................................................................................................ 35 (1) 大型投资企业的不动产税减免（Texas Economic Development Act） ......... 35 (2) “德克萨斯企业基金”赠款（Texas Enterprise Fund） ................................. 36 3. 密执安州 .................................................................................................................... 37 (1) 密执安经济发展局——创造就业企业的营业税抵免（MEGA Job Creation Tax Credits） .............................................................................................................. 37 (2) “复兴区”内企业的税收免除（Michigan Renaissance Zone Act） ................. 38 (3) “棕地”再开发营业税抵免（Brownfield Redevelopment Tax Credits） ..... 39 (4) “工厂复兴区”和“工业发展区”内企业的财产税免除（Industrial Facilities Exemption – P.A. 198）.............................................................................. 39 (5) “卓越能源中心”项目赠款（Centers of Engergy Excellence Program） .... 40 (6) 光伏制造业税金抵免（Refundable Photovoltaic Manufacturing Tax Credit） 41 4. 田纳西州 .................................................................................................................... 42 (1) 田纳西州财产税免除（Payment in Lieu of Tax, PILOT） .............................. 42 (2) FastTrack 经济发展基金赠款（FastTrack Economic Development Fund Grants）...................................................................................................................... 43 5. 路易斯安那州 ............................................................................................................ 44 (1) 制造业企业的财产税减免（Industrail Tax Examption Program） ................. 44 六. 实质损害 .................................................................................................................................... 45 iii 反补贴调查申请书 公开版本 （一） 进口数量 .................................................................................................................... 45 1. 进口绝对数量 ............................................................................................................ 45 2. 进口相对于国内生产和消费的数量 ........................................................................ 46 （二） 价格影响 .................................................................................................................... 46 （三） 国内产业的状况 ........................................................................................................ 48 1. 表观消费量 ................................................................................................................ 48 2. 产能、产量和产能利用率 ........................................................................................ 48 3. 销量、销售收入和销售价格 .................................................................................... 49 4. 市场份额 .................................................................................................................... 50 5. 利润 ............................................................................................................................ 50 6. 投资收益率 ................................................................................................................ 51 7. 现金流 ........................................................................................................................ 51 8. 就业与工资 ................................................................................................................ 52 9. 劳动生产率 ................................................................................................................ 52 10. 库存 ............................................................................................................................ 52 （四） 结论 ............................................................................................................................ 53 七. 补贴与损害之间的因果关系 .................................................................................................... 53 （一） 补贴进口与国内产业受到的损害之间存在因果关系 ............................................. 53 （二） 排他因素 .................................................................................................................... 54 1. 来自其他国家（地区）的进口 ................................................................................ 54 2. 市场需求变化 ............................................................................................................ 54 3. 消费模式的变化 ........................................................................................................ 54 4. 国内产业的生产工艺水平与产品质量 .................................................................... 54 5. 国内外正常竞争 ........................................................................................................ 55 6. 商业流通渠道和限制贸易的政策 ............................................................................ 55 7. 国内产业同类产品的出口 ........................................................................................ 55 8. 不可抗力 .................................................................................................................... 55 八. 公共利益考量 ............................................................................................................................ 55 九. 结论与请求 ................................................................................................................................ 56 第二部分. 保密申请 .................................................................................................................... 57 第三部分. 确认书 ........................................................................................................................ 58 第四部分. 附件清单 .................................................................................................................... 59 iv 反补贴调查申请书 公开版本 第一部分. 申请书正文 一. 概述 近年来，原产于美国的相关乙二醇和丙二醇的单烷基醚从美国政府获得了 大量补贴，并以低价大量出口到中国，对中国的相关乙二醇和丙二醇的单烷基 醚产业（“国内产业”）造成了实质损害。 根据《中华人民共和国反补贴条例》，申请人江苏怡达化学股份有限公 司、吉林怡达化工有限公司和珠海怡达化学有限公司代表国内产业对原产于美 国的进口相关乙二醇和丙二醇的单烷基醚产品提出反补贴调查申请。 二. 申请人及国内产业的情况 （一） 申请人 1 公司名称： 江苏怡达化学股份有限公司 法定代表人： 刘准 地址： 江苏省江阴市西石桥球庄村 邮编： 214441 案件联系人： 袁纪贤 联系电话： 0510-86600660 公司名称： 吉林怡达化工有限公司 法定代表人： 刘准 地址： 吉林市吉林经济技术开发区昆仑街 346 号 邮编： 132000 案件联系人： 高华 联系电话： 0432-63053009 1 附件 1：申请人的营业执照 1 反补贴调查申请书 公开版本 公司名称： 珠海怡达化学有限公司 法定代表人： 刘准 地址： 珠海高栏港经济区石化九路 306 号 邮编： 519050 案件联系人： 胥刚 联系电话： 0756-7716868 （二） 申请人的委托代理人 反补贴调查申请人全权代理律师： 上海海华永泰（北京）律师事务所 吴必轩 律师 地址： 北京市朝阳区光华路 4 号东方梅地亚中心 A703 邮编： 100026 电话： 010－85570270，13901143533 电子邮件： wubixuan@hiwayslaw.com 为申请反补贴调查之目的，申请人授权上海海华永泰（北京）律师事务所 作为其全权代理人，参与题述反补贴调查的申请及调查工作，具体代理权限见 授权委托书 2。根据上述委托，上海海华永泰（北京）律师事务所指派本所吴必 轩律师处理与本案有关的全部事宜 3、4。 （三） 支持本次申请的国内同类产品生产企业 5 公司名称： 江苏天音化工有限公司 法定代表人： 秦小琪 地址： 江苏省宜兴市周铁镇 邮编： 214262 案件联系人： 梁甫军 2 附件 2：授权委托书 3 附件 3：代理律师指派书 4 附件 4：律师执业证明 5 附件 5：支持申请企业的营业执照及支持声明 2 反补贴调查申请书 公开版本 联系电话： 0510-87557980 公司名称： 江苏德纳化学股份有限公司 法定代表人： 秦旭东 地址： 南京化学工业园区白龙路 2 号 邮编： 210047 案件联系人： 余科峰 联系电话： 025-58392168 （四） 申请人和国内产业的产量 表 1. 申请人及支持申请企业的同类产品产量 6 （单位：吨） 2016 年 2017 年 2018 年 2019 年 国内总产量 88,089 97,002 99,568 105,181 产量 【100】 【118】 【122】 【133】 申请人 占比 【46~50】% 【50~55】% 【50~55】% 【50~55】% 申请人及支持 产量 80,089 92,802 96,968 103,181 申请企业合计 占比 91% 96% 97% 98% 申请人及支持本次申请的企业的同类产品产量占国内总产量的比例超过 50%。根据《反补贴调查立案暂行规则》的规定，申请人有资格代表国内产业 提出本次反补贴调查申请。 （五） 国内产业的基本情况 1. 产品介绍 乙二醇和丙二醇的单烷基醚，包含乙二醇的单烷基醚和丙二醇的单烷基醚 两大类。它们都是以环氧化合物和醇为原料，在催化剂的作用下反应制得的醇 醚，通常合称为二元醇醚（glycol ether）。乙二醇的单烷基醚，是环氧乙烷 （EO）与醇反应的产物，又称为乙二醇醚或 E-系列醇醚 7。丙二醇的单烷基 6 附件 6：关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的说明 7 E-series glycol ethers 3 反补贴调查申请书 公开版本 醚，是环氧丙烷（PO）与醇反应的产物，又称为丙二醇醚或 P-系列醇醚 8。E- 系列和 P-系列醇醚都是性能优越的溶剂，在大多数应用方面可以互相替代。 乙二醇和丙二醇的单烷基醚的分子结构中有烷基、羟基和醚键，使其兼具 有醇类和醚类溶剂的特性，既能溶解憎水性化合物，也能溶解水溶性化合物。 同时由于醇醚具有较强的氢键，使其成为多种有机溶剂与水的强偶联剂。因其 气味温和，溶解力强，挥发速率适中，故成为性能优越的“万能溶剂”，主要 用作溶剂、分散剂和稀释剂，也用作燃料抗冻剂、萃取剂，也是重要的有机合 成原料，广泛应用在光刻胶、覆铜板、电子化学品、汽车制动液、飞机燃料防 冰剂、涂料、印刷油墨、纺织印染、医药农药、日用化学品等领域。 2. 国内产业的情况 我国相关乙二醇和丙二醇的单烷基醚的生产始于上世纪 70 年代中期，比 国外晚了半个世纪。从那时起直到 90 年代初，国内的生产和消费都处于极低的 水平。1988 年全国的总消费量不足 800 吨。1993 年以后，宜兴东升化学公司、 宜兴化工助剂厂、扬州华伦公司等几家企业陆续建成了几套千吨级的生产装 置。但当时国内的生产能力、产品种类和技术水平仍然和国外有很大的差距。 在整个 1990 年代，国内市场在需求快速增长的同时高度依赖进口，进口的主要 来源是美国。 在 1998 至 1999 年期间，江苏怡达化工有限公司和江苏天音化工有限公司 突破了国外的技术垄断，先后自主设计并建成了万吨级的现代化生产装置。以 此为标志，国内产业才真正开始打破国内市场由国外厂商主导和控制的局面。 进入 21 世纪以来，随着中国加入 WTO，国内电子、汽车、涂料等所有下 游产业都经历了快速发展，市场对相关乙二醇和丙二醇的单烷基醚的需求量持 续增长。相应地，国内产业的技术水平、产品质量和种类、生产规模也都取得 了长足的进步。经过 20 多年的发展，江苏怡达和江苏天音这两家公司始终保持 8 P-series glycol ethers 4 反补贴调查申请书 公开版本 了行业领先地位。江苏怡达目前在江苏、吉林和广东拥有 3 个相关乙二醇和丙 二醇的单烷基醚的生产基地，合计产能【 】万吨。江苏天音也已发展成为亚 洲领先的醇醚溶剂生产企业 9，在宜兴和南京拥有 2 个相关乙二醇和丙二醇的单 烷基醚生产基地，合计产能【 】万吨。 近年来，中国已经逐渐成为全球最大的相关乙二醇和丙二醇的单烷基醚消 费市场，对美国厂商的吸引力越来越强。随着中国企业的产品品质和供应能力 的提升，美国厂商在中国市场的定价和销售方式也越来越富有攻击性。特别是 2016 年以来，凭借补贴带来的不正当竞争优势，美国产品的进口数量大幅增 加，市场份额也在增长。美国产品的补贴进口给国内产业的定价和销售造成了 巨大压力。2016 至 2019 年期间，国内产业的市场份额持续下降，市场地位不断 恶化。申请人同类产品的生产线始终处于开工不足的状态，有近一半的产能无 法利用；税前利润持续减少，在 2019 年度已陷入亏损；现金流在大多数年份为 负数，表明企业的综合状况在恶化。如果不及时依法采取措施，国内产业可能 很快会被低价的补贴进口产品打垮，这也会危及到国防、集成电路、电子、医 药农药、涂料等多个下游应用领域的原料自主供应。 （六） 申请人寻求的其他进口救济 申请人在申请对原产于美国的进口相关乙二醇和丙二醇的单烷基醚进行反 补贴调查的同时，还申请对该产品进行反倾销调查。除此之外，申请人没有根 据《中华人民共和国对外贸易法》、《中华人民共和国反倾销条例》和《中华 人民共和国反补贴条例》及其相关的法律规定，对任何企业、组织或国家和地 区向中国出口的相关乙二醇和丙二醇的单烷基醚提出过贸易救济申请，或寻求 任何其他形式的进口救济措施。 9 江苏天音化工有限公司现在是江苏德纳化学股份有限公司的全资控股公司。 5 反补贴调查申请书 公开版本 三. 申请调查产品及国内同类产品的情况 （一） 申请调查产品 1. 名称 中文名称：相关乙二醇和丙二醇的单烷基醚 英文名称：Certain monoalkyl ethers of ethylene glycol and propylene glycol 或 Certain glycol ehters 2. 产品描述 申请调查产品为相关乙二醇的单烷基醚和丙二醇的单烷基醚。相关乙二醇 的单烷基醚是指由环氧乙烷和醇合成的，分子链中带有乙烷氧基（分子式为 C2H4O）的醇醚，又称为乙二醇醚或 E-系列醇醚，但其中不包含乙二醇或二甘 醇的单丁醚。相关丙二醇的单烷基醚是指由环氧丙烷和醇合成的，分子链中带 有丙烷氧基（分子式为 C3H6O）的醇醚，又称为丙二醇醚或 P-系列醇醚，但其 中不包含丙二醇甲醚。 3. 特性和用途 申请调查产品为无色透明液体，有微弱的醚味，能与水、醇、酮、醚、 酯、芳烃、脂肪烃等混溶，并能溶解多类型高聚物。申请调查产品主要用作溶 剂、分散剂和稀释剂，也用作燃料抗冻剂、萃取剂，也是重要的有机合成原 料，广泛应用在光刻胶、覆铜板、电子化学品、汽车制动液、飞机燃料防冰 剂、涂层材料、印刷油墨、纺织印染、医药农药、日用化学品等领域。 4. 原产地和出口国 申请人请求商务部对原产于下述国家并向中国出口的相关乙二醇和丙二醇 的单烷基醚产品进行反补贴调查：美国。 5. 中华人民共和国关税税则号及税率 6 反补贴调查申请书 公开版本 申请调查产品在中华人民共和国关税税则中的税则号为 29094400 和 29094990。税则号 29094990 项下相关乙二醇和丙二醇的单烷基醚以外的其他产 品不在本次申请调查的产品范围之内。 乙二醇的单烷基醚和丙二醇的单烷基醚所适用的最惠国进口关税税率均为 5.5%，普通进口关税税率均为 30%10。 （二） 申请调查产品的生产者、出口商和进口商 申请人在合理可获得的信息和资料的基础上，提供如下已知的申请调查产 品的生产者、出口商和进口商名单： 1. 生产者 （1） 公司名称： 陶氏化学公司（Dow Chemical Company） 地址：2211 H.H. Dow Way, Midland, Michigan 48674, USA 电话： +1 989 636 1792 传真： +1 989 832 1456 网址： http://www.dow.com （2） 公司名称：伊士曼化工公司（Eastman Chemical Company） 地址：100 Eastman Road, Kingsport, TN 37660, USA 电话：+1 423 229 2000 传真：+1 423 229 2145 网址：http://www.eastman.com （3） 公司名称：利安德巴塞尔公司（LyondellBasell Industries） 地址：1221 McKinney Street, Suite 300, Houston, TX 77010, USA 电话：+1 713 309 7200 网址： http://www.lyondell.com/ 10 附件 7：中华人民共和国海关进出口税则 7 反补贴调查申请书 公开版本 2. 出口商 上述生产者本身亦为出口商。 3. 进口商 申请调查产品的进口商包括但不限于： （1） 公司名称：上海蒂凯姆实业有限公司 地址：上海市徐汇区石龙路 89 号 电话：021-60799069 （2） 公司名称：宁波通悦化工贸易有限公司 地址：宁波市鄞州区天童南路南部商务区利时商务大厦 603 室 电话：0574-27787662 （3） 公司名称：固安泰利德化学有限公司 地址：河北省廊坊市固安县南开发区 电话：0316-5928555 （4） 公司名称：上海东浩新贸易有限公司 地址：上海市肇嘉浜路 268 号紫苑大厦 10-14 楼 电话：86-21-64333000/64330633 （5） 公司名称：致德化学（上海）有限公司 地址：上海市娄山关路 85 号东方国际大厦 电话：021-62330015 （6） 公司名称：江苏汇鸿国际集团中鼎控股股份有限公司 地址：中国南京市建邺路 100 号 电话：86-025-58006166 （7） 公司名称：张家港越洋实业有限公司 地址：江苏省张家港市锦丰镇 电话：0512-58578567 （8） 公司名称：宁波市联凯化学有限公司 8 反补贴调查申请书 公开版本 地址：宁波梅山保税港区集卡中心 2 层 211 室 电话：0574-87849999 （9） 公司名称：浙江瓯华化工进出口有限公司 地址：浙江省台州市椒江区疏港大道 17 号 电话：0576-88888666 （10） 公司名称：广州市遂悦化工有限公司 地址：广州市天河区珠江新城华夏路 30 号富力盈通大厦 2206-2211 电话：020-38012801 （11） 公司名称：东莞市同舟化工有限公司 地址：广东省东莞市东城区旗峰路 288 号新世纪大厦 8 楼 电话：0769-22365555 （12） 公司名称：广州市星鸿化工贸易有限公司 地址：广州市天河区体育东路 122 号羊城国际商贸中心东塔 3004 电话：020-38871535 （13） 公司名称：湖石化学贸易（上海）有限公司 地址：上海自由贸易试验区浦东南路 855 号 8 楼 CDE 单元 电话：021-58796116 （14） 公司名称：陶氏化学（中国）投资有限公司 地址：上海市张江高科技园区张衡路 936 号 电话：021-38511000 （15） 公司名称：中海油销售（北京）股份有限公司 地址：北京市东城区和平里街道七区四号楼 电话：010-84520970/84520660 （16） 公司名称：江阴贝恩进出口有限公司 地址：江苏省江阴市临港经济开发区浦江路 105 号 805 室 电话：0510-66253335 （17） 公司名称：广州五金矿进出口有限公司 9 反补贴调查申请书 公开版本 地址：中国广州市东风东路 774 号 电话：86-20-87752204/87337739 （18） 公司名称：天津市泰荣化学品贸易有限公司 地址：天津市和平区解放北路信达广场塔楼 1712 电话：022-23303666 （19） 公司名称：天津市广远国际贸易有限公司 地址：津市河东区大直沽中路 108 号 1-1301 电话：022-24389162 （20） 公司名称：新政星（上海）贸易有限公司 地址：上海市漕河泾开发区田州路 99 号新安大楼 1203 室 电话：86-21-54450202 （21） 公司名称：汉姆德华化工（上海）有限公司 地址：上海市静安区南京西路 1515 号嘉里中心办公楼 905 室 电话：86-21-63200808 （22） 公司名称：南京古田化工有限公司 地址：南京市建邺区嘉陵江东街 18 号紫金科技创业特别社区 6-17 电话：025-83346359 （三） 国内同类产品 1. 名称 中文名称：相关乙二醇和丙二醇的单烷基醚 英文名称：Certain monoalkyl ethers of ethylene glycol and propylene glycol 或 certain glycol ethers 2. 产品描述 国内同类产品为相关乙二醇的单烷基醚和丙二醇的单烷基醚。相关乙二醇 的单烷基醚是指由环氧乙烷和醇合成的，分子链中带有乙烷氧基（分子式为 10 反补贴调查申请书 公开版本 C2H4O）的醇醚，又称为乙二醇醚或 E-系列醇醚，但其中不包含乙二醇或二甘 醇的单丁醚。相关丙二醇的单烷基醚是指由环氧丙烷和醇合成的，分子链中带 有丙烷氧基（分子式为 C3H6O）的醇醚，又称为丙二醇醚或 P-系列醇醚，但其 中不包含丙二醇甲醚。 3. 特性和用途 国内同类产品为无色透明液体，有微弱的醚味，能与水、醇、酮、醚、 酯、芳烃、脂肪烃等混溶，并能溶解多类型高聚物。国内同类产品主要用作溶 剂、分散剂和稀释剂，也用作燃料抗冻剂、萃取剂，也是重要的有机合成原 料，广泛应用在光刻胶、覆铜板、电子化学品、汽车制动液、飞机燃料防冰 剂、涂层材料、印刷油墨、纺织印染、医药农药、日用化学品等领域。 （四） 申请调查产品与国内同类产品的相似性和可替代性 1. 物理特征及化学性能的相似性 申请调查产品与国内产业生产的相关乙二醇和丙二醇的单烷基醚在分子 式、分子结构、物理和化学特性等方面完全相同，两者可以完全相互替代。 2. 原材料、生产设备和工艺的相似性 申请调查产品和国内同类产品的生产原料完全相同，均为环氧乙烷或环氧 丙烷和醇。具体到每一个细分产品，作为原料的环氧化合物和醇也完全相同。 申请调查产品和国内同类产品的生产工艺和设备也基本相同，均为将环氧 乙烷或环氧丙烷和醇经过混合器投入恒温反应器和管式反应器，在催化剂作用 下进行醚化反应，再将反应所得产物通过精馏系统进行分离精馏，分离出的过 量醇循环使用，成品进入储罐。 11 反补贴调查申请书 公开版本 图 1. 乙二醇和丙二醇的单烷基醚生产流程图 乙二醇醚 二乙二醇醚 多乙二醇醚 （丙二醇醚） （二丙二醇醚） （多丙二醇醚） 醇 环氧乙烷 反应器 脱醇塔 单醚塔 二醚塔 多醚塔 （环氧丙烷） 催化剂 蒸汽发生器 少量残渣 3. 产品用途、包装和运输方式、销售渠道及客户群体的相似性 申请调查产品和国内同类产品的用途完全相同，均用作溶剂、分散剂和稀 释剂，也用作燃料抗冻剂、萃取剂，也是重要的有机合成原料。 申请调查产品和国内同类产品的包装和运输方式相同，在中国境内均以桶 装或散水（槽罐车）的方式进行公路运输。 申请调查产品和国内同类产品的销售渠道和客户群体基本相同，均通过直 销或代理的方式销售，两者的销售区域和客户群体相互重叠。 4. 结论 综上所述，申请调查产品和国内产业生产的相关乙二醇和丙二醇的单烷基 醚在物理和化学特性、主要原料和生产工艺、下游用途、包装和运输方式、客 户群体等方面均相同或相似，两者之间存在明显的相互竞争和相互替代的关 系，属于同类产品。 四. 申请调查产品的进口情况 11 2016 至 2019 年期间，申请调查产品的进口数量大量增加。2016 年的进口 量为 1.8 万吨，2017 年增至 2.4 万吨，此后 2018 年和 2019 年都超过了 3 万吨。 四年期间的累计增长幅度达到 68.59%。 11 见附件 5：关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的说明 12 反补贴调查申请书 公开版本 表 2. 申请调查产品的进口情况（单位：吨、美元、美元/吨） 进口数量 进口金额 进口价格 占总进口的比例 2016 年 18,095 28,502,495 1,575 62.03% 2017 年 23,960 34,927,526 1,458 49.68% 2018 年 33,316 56,688,694 1,702 51.12% 2019 年 30,507 42,363,510 1,389 46.28% 图 2. 申请调查产品的进口数量（单位：吨） 进口数量 35,000 33,316 30,507 30,000 23,960 25,000 20,000 18,095 15,000 10,000 2016年 2017年 2018年 2019年 五. 补贴 申请人初步掌握的证据证明，美国的相关乙二醇和丙二醇的单烷基醚生产 企业获得了大量政府补贴，使得申请调查产品能够以低价大量出口到中国市 场。依据《中华人民共和国反补贴条例》第二条和第十三条的规定，申请人请 求调查机关对申请调查产品获得补贴的情况进行调查。 （一） 上游补贴——石油和天然气补贴 1. 概述 环氧乙烷和环氧丙烷是相关乙二醇和丙二醇的单烷基醚的主要原料，是决 定成本的重要因素。环氧乙烷和环氧丙烷是重要的石油化工原料 12，其价格和 12 附件 8：美国化学理事会——乙烯和丙烯上下游产品树状图 13 反补贴调查申请书 公开版本 石油天然气价格有着极其紧密的联系 13。 大量公开信息表明，美国政府为鼓励和扶持石油和天然气行业，多年来一 直向该行业提供巨额补贴，严重扭曲了美国石油和天然气的生产、供需和价 格。这直接造成包括环氧乙烷和环氧丙烷在内的石油化工原料在美国市场的价 格偏低，使得生产申请调查产品的美国企业以低价获得原料，间接从石油和天 然气补贴中获益。 美国国会的研究报告显示，2015-2019 年期间，美国对开采化石能源（主要 是石油和天然气）的补贴预计约为 215 亿美元 14。巨额补贴大幅降低了美国石 油和天然气的开采成本，使原本不具经济效益的开采变得有利可图。根据美国 Stockholm 环境研究所 2017 年发表的研究报告 15，在所有美国的油田中，补贴 将大多数石油项目的内部收益率（IRR）提高了 2-6 个百分点。当原油价格为每 桶 50 美元时，如果没有政府补贴，美国有 237 亿桶具备经济开采价值的石油储 量。但是由于补贴的存在，会有额外 196 亿桶原本不具备经济开采价值的石油 储量变得值得开采。换言之，美国现有的石油资源中有 45%是依赖于补贴的 （subsidy-dependent）。在美国石油的最主要产区墨西哥湾，由于运营成本较 高，对补贴的依赖率上升至 73%。如果没有补贴，全美有近 200 亿桶的石油储 量会因不具经济价值而不被开采。 表 3. 补贴对美国石油资源开采的影响 16 已发现具备经济开采 因补贴而增加的 地区 价值，但尚未开采的 对补贴的依赖率 具备经济开采价值的 石油储量（亿桶） 石油储量（亿桶） 威利斯顿盆地 41 59% 24 帕米亚盆地 203 40% 80 墨西哥湾 21 73% 15 13 附件 9：ICIS—乙烯、丙烯价格与油价的相关性。环氧乙烷和环氧丙烷的直接原料分别是乙烯 和丙烯，后两者与油价的关联性分别为 96％和 97%。 14 附件 10：能源税收政策：第 114 届国会议题 15 附件 11：上游石油基础设施政府补贴对美国石油生产和全球二氧化碳排放的影响 16 附件 11：上游石油基础设施政府补贴对美国石油生产和全球二氧化碳排放的影响 14 反补贴调查申请书 公开版本 美国其余地区 167 46% 76 全美合计 433 45% 196 2. 上游补贴利益的传递 美国政府向石油和天然气行业提供巨额补贴，严重扭曲了石油和天然气的 生产和供需，直接导致美国市场的主要石油化工原料——乙烯/环氧乙烷、丙烯 /环氧丙烷的价格偏低。而申请调查产品的美国厂商本身就是上游原料的生产 者。在乙烯/环氧乙烷、丙烯/环氧丙烷两方面，陶氏公司和利安德巴塞尔公司 都是世界级的巨头 17。伊士曼公司也自产乙烯、环氧乙烷和丙烯。因此，申请 调查产品的生产者本身就是上游补贴的直接获益者。即使这些企业可能存在从 外部采购原料的情况，上游补贴利益也会通过低价原料传递至申请调查产品。 3. 具体补贴项目 (1) 当期抵减无形钻井成本（Expensing of Intangible Drilling Costs） 此项目允许美国的石油和天然气企业将其开采油气的无形钻井成本在发生 当年即进行抵减（即“费用化”，不必分摊于多个年度）18。 无形钻井成本是指场地清理、排污、工资、供给、维修等没有残余价值的 开销。这些必需的开销约占钻井费用的 70%-85%19。 美国政府在其《2019 财政年度预算分析 20》中指出，在基准税制下，由于 无形钻井成本带来的是长期效益，属于资本性支出，应当根据井的经济寿命进 行摊销。但是，美国税法 21却允许石油和天然气公司将无形钻井成本作为当期 费用进行一次性抵减。非综合性石油公司可以将无形钻井成本全部当期抵减； 17 附件 12：陶氏和利安德巴塞尔公司的乙烯、环氧乙烷、丙烯、环氧丙烷产能 18 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 19 附件 14：延迟无形钻井成本扣减的影响 20 附件 15：2019 财年美国政府预算分析 21 美国国内税收法典（Internal Revenue Code, IRC）第 263(c)、291 节。 15 反补贴调查申请书 公开版本 综合性石油公司 22可以将 70%当期抵减。这种税收优惠措施使得石油和天然气 企业可以更快获得回报，其政策目的在于吸引对石油和天然气开采的投资 23。 美国政府在 2015 年 12 月向 G20 同行审议小组提交的《美国化石燃料补贴 自述报告》中，不但明确承认此项补贴的存在，还明确承认“无形钻井成本扣 除条款会扭曲市场，会鼓励比在一个中性的税收制度下更多的资本进入石油和 天然气行业 24”。2016 财政年度，美国政府在此项目下提供的财政资助为 16.29 亿美元 25。 财政资助 允许石油和天然气企业当期抵减本应逐年摊销的无形钻井成本，实质相当 于推迟征收税款，构成了《反补贴条例》第三条下的财政资助，即“出口国 （地区）政府放弃或不收缴应收收入”。 专向性 根据《美国国内税收法典》，只有石油、天然气和地热井可以享受此项税 收优惠。此项目具有《反补贴条例》第四条下规定的专向性，属于“由出口国 （地区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 允许石油和天然气企业当期抵减本应逐年摊销的无形钻井成本，实质相当 于推迟征税。对企业而言，相当于获得了与推迟征收的税款数额相等的无息贷 款，获益数额等于企业应为此贷款所支付的利息。 22 指同时从事炼油和零售的原油企业。 23 附件 16：2014 财年预算提案中的石油和天然气行业税收问题 24 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 25 同上。 16 反补贴调查申请书 公开版本 (2) 按固定比例计提石油和天然气井的矿源折耗（Percentage Depletion for Oil and Natural Gas Wells） 在美国税法下，“折耗”（depletion）是指由开采、伐木等造成的自然资源的 减少 26。“折耗计提”（depletion allowance）是指投资于矿产的纳税人可以从其 应纳税收入中抵减折耗成本，性质类似于从应纳税收入中计提固定资产折旧 （depreciation）。 美国政府在其《2019 财政年度预算分析 27》中指出，在基准税制下，石油 和天然气行业和其他行业一样，应当根据实际成本计提折耗 28（即以纳税人当 年的油/气销售量所对应的矿源折耗比例计提，在税法中称为 cost depletion）。 但是，美国税法却为石油和天然气行业规定了更为优惠的计提方式，即允许 “独立生产商和特许权所有者”按照收入的固定比例（15%）计提折耗（在税 法中称为“percentage depletion”）29。 美国政府在向 G20 提交的《美国化石燃料补贴自述报告》中表示，与按成 本计提折耗相比，按固定比例计提“能够实现更高的税后收入，相当于给纳税 人提供了一个较低的税率 30”。按固定比例计提会导致历年累计抵减总额超过 纳税人的实际投资成本 31。2016 财政年度，美国政府在此项目下提供的财政资 助为 9.66 亿美元 32。 财政资助 按固定比例计提石油和天然气井的折耗，相当于给纳税人提供了优惠税 率，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放 26 见，美国国税局出版物 535（IRS Publication 535）， https://www.irs.gov/publications/p535 27 附件 15：2019 财年美国政府预算分析 28 见，美国国税局出版物 535（IRS Publication 535）， https://www.irs.gov/publications/p535 29 见，美国国内税收法典（Internal Revenue Code, IRC）第 611—613A 节。 30 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 31 附件 15：2019 财年美国政府预算分析 32 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 17 反补贴调查申请书 公开版本 弃或不收缴应收收入”。 专向性 根据《美国国内税收法典》，只有矿业资产才能享受按固定比例计提折 耗，因此具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地 区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 按固定比例计提石油和天然气井的折耗，相当于给纳税人提供了优惠税 率。企业的获益等于下列第 1 项超过第 2 项的数额：1. 按应纳税收入的固定比 例实际计提的折耗额；2. 根据实际成本法应当计提的折耗额。 (3) 加速摊销石油和天然气的地测和物探费用（Two Year Amortization Period for Geological & Geophysical Expenditures） 根据《美国国内税收法典》第 167(h)节，独立石油生产商在美国境内从事 石油和天然气开采而发生的地测和物探费用可以在 2 年内进行摊销。相比之 下，“大型综合性石油公司”所适用的摊销期为 7 年。从税收政策角度，摊销 期越短，优惠越大。 美国政府在向 G20 提交的《美国化石燃料补贴自述报告》中承认“加速摊 销政策给石油和天然气行业的独立石油公司提供了税收优惠。将摊销期从 2 年 延长至 7 年有利于更准确地反映其收入水平 33”。2016 财政年度，美国政府在此 项目下提供的财政资助为 2.88 亿美元 34。 财政资助 允许独立石油生产商加速摊销地测和物探费用，实质相当于推迟征收税 款，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放 33 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 34 同上。 18 反补贴调查申请书 公开版本 弃或不收缴应收收入”。 专向性 根据《美国国内税收法典》，只有石油和天然气行业可以享受此项税收优 惠。此项目具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地 区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 允许独立石油生产商加速摊销地测和物探费用，实质相当于推迟征收税 款。对企业而言，相当于获得了与延期征收的税款数额相等的无息贷款，企业 的获益数额等于其应为此贷款所支付的利息。 (4) 按固体比例计提固体化石燃料的矿源折耗（Percentage Depletion for Hard Mineral Fossil Fuels） 此项目与前述“按固定比例计提石油和天然气井的矿源折耗”的性质相 同，但适用于油页岩、煤和褐煤生产者。美国税法允许这些生产者按固定比例 （而非实际成本）计提折耗，以抵减应纳税收入。油页岩生产者的计提比例是 其应纳税收入的 15%。 与按实际成本计提折耗相比，按固定比例计提“能够实现更高的税后收 入，相当于给纳税人提供了一个较低的税率 35”。这种计提方法会导致历年累 计抵减总额超过纳税人的实际投资成本 36。2016 财政年度，美国政府在此项目 下提供的财政资助为 2.09 亿美元 37。 财政资助 按应纳税收入的固定比例计提折耗，相当于给纳税人提供了优惠税率，构 成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放弃或不 35 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 36 附件 15：2019 财年美国政府预算分析 37 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 19 反补贴调查申请书 公开版本 收缴应收收入”。 专向性 根据《美国国内税收法典》，只有矿业资产才能享受按固定比例计提折 耗，因此具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地 区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 按应纳税收入的固定比例计提折耗，相当于给纳税人提供了优惠税率。企 业的获益等于下列第 1 项超过第 2 项的数额：1. 按应纳税收入的固定比例实际 计提的折耗额；2. 根据实际成本法应当计提的折耗额。 (5) 当期抵减固体矿物燃料的勘探和开发费用（Expensing of Exploration and Development Costs for Hard Mineral Fuels） 此项目与前述“无形钻井成本的当期抵减”的性质相同，但适用于油页 岩、煤和褐煤生产者。美国税法允许这些生产者将勘探和开发费用的 70%在发 生当年即进行抵减，而不必分摊于多个年度 38。 美国政府在《2019 财政年度预算分析 39》中指出，在基准税制下，勘探和 开发费用应当被“资本化”处理，根据固定资产的使用年限进行折旧摊销。但 在现行税法下，矿业企业却可以将上述费用立即冲抵收入。在《美国化石燃料 补贴自述报告》中，美国政府承认这种做法“给化石燃料行业提供了税收优惠 40”。2016 财政年度，美国政府在此项目下提供的财政资助为 5300 万美元 41。 财政资助 允许当期抵减本应逐年摊销的勘探和开发费用，实质相当于推迟征收税 38 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 39 附件 15：2019 财年美国政府预算分析 40 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 41 同上。 20 反补贴调查申请书 公开版本 款，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放 弃或不收缴应收收入”。 专向性 根据《美国国内税收法典》，只有矿业企业才能享受此项税收优惠，因此 具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地区）法律、 法规明确规定的某些企业、产业获得的补贴”。 利益 允许矿业企业当期抵减本应逐年摊销的勘探和开发费用，实质相当于推迟 征税。对企业而言，相当于获得了与推迟征收的税款数额相等的无息贷款，获 益数额等于企业应为此贷款所支付的利息。 (6) 抵减三次采油费用（Deduction for Tertiary Injectants） 石油和天然气企业为提高原油采收率而运用三次采油技术所发生的费用， 如符合条件，可以用来一次性抵减企业的应纳税收入。美国政府在向 G20 提交 的《美国化石燃料补贴自述报告》中表示，“由于三次采油费用可以在发生的当期 直接扣除而无需资本化，所以给石油和天然气行业提供了税收优惠”42。 财政资助 允许石油和天然气企业当期抵减本应逐年摊销的三次采油费用，实质相当 于推迟征收税款，构成了《反补贴条例》第三条下的财政资助，即“出口国 （地区）政府放弃或不收缴应收收入”。 专向性 此项税收优惠仅适用于石油和天然气行业，因此具有《反补贴条例》第四 条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企 业、产业获得的补贴”。 42 同上。 21 反补贴调查申请书 公开版本 利益 允许石油和天然气企业当期抵减本应逐年摊销的三次采油费用，实质相当 于推迟征税。对企业而言，相当于获得了与推迟征收的税款数额相等的无息贷 款，获益数额等于企业应为此贷款所支付的利息。 (7) 对因油气资产经营权益而发生的“被动亏损”的特殊税务处理 （Exception to Passive Loss Limitation for Working Interests in Oil and Natural Gas Properties） 按照美国税法的一般规则，“被动（无实质参与）投资”的亏损只能被用 来抵减被动投资产生的收入，而不能用来抵减“主动收入”（如工资、资本收 益等）。例如，纳税人不能用其出租房屋（被动投资）的亏损来抵减其工资收 入（主动收入）。但是，美国税法却给予石油和天然气行业的投资特殊对待— —不论投资者是否实质参与经营，其在油气资产中享有的“经营权益” （working interest）都被视为非被动投资 43。这样一来，纳税人可以用因投资于 油气行业而获得的抵扣来抵减其他来源的收入。 美国政府在向 G20 提交的《美国化石燃料补贴自述报告》中表示，“对油 气资产经营权益的特殊性税务处理给石油和天然气行业提供了税收优惠”。美 国政府《2019 财政年度预算分析》显示，在此项目下提供的财政资助 2018 年为 2000 万美元 44。 财政资助 对油气资产经营权益的特殊性税务处理给石油和天然气行业提供了税收优 惠，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放 弃或不收缴应收收入”。 43 见，美国国内税收法典（Internal Revenue Code）第 469(c)(3)节。 44 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 22 反补贴调查申请书 公开版本 专向性 此项税收优惠仅适用于石油和天然气行业，因此具有《反补贴条例》第四 条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企 业、产业获得的补贴”。 利益 允许以油气资产经营权益的“被动亏损”抵减应纳税收入，使纳税人获得 了更低的税基，构成了《反补贴条例》第三条下的“为接受者带来利益”，利 益数额等于下列第 1 项与第 2 项之间的差额：1. 纳税人实际支付的税额；2. 纳 税人在不适用此项目时应当支付的税额。 (8) “提高石油采收率”项目开支的税收抵免（Enhanced Oil Recovery Credit） 提高石油采收率（EOR）技术是指向油层中注入驱油剂（如二氧化碳）， 以补充天然井压，提高老井产量的技术。在美国税法下，此类项目开支的 15% 可用来抵免应纳所得税 45。美国政府在向 G20 提交的《美国化石燃料补贴自述 报告》中表示，“该项抵免政策给石油和天然气行业提供了税收优惠”。美国 政府《2019 财政年度预算分析》显示，在此项目下提供的财政资助 2018 年为 3.5 亿美元，2019 年预计为 4 亿美元 46。 财政资助 允许石油和天然气行业以 EOR 项目开支抵免应纳所得税，构成了《反补贴 条例》第三条下的财政资助，即“出口国（地区）政府放弃或不收缴应收收 入”。 专向性 45 见，美国国内税收法典（Internal Revenue Code）第 43 节。 46 附件 15：2019 财年美国政府预算分析 23 反补贴调查申请书 公开版本 此项税收优惠仅适用于石油和天然气行业，因此具有《反补贴条例》第四 条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企 业、产业获得的补贴”。 利益 美国政府放弃本应收取的税收，使享受此项抵免的石油和天然气企业节省 了税金支出，构成了《反补贴条例》第三条下的“为接受者带来利益”，利益 数额等于企业实际抵免的税金数额。 (9) “边际井”享受的税收抵免（Marginal Wells Credit） 边际井是指年产量不超过 1095 桶的油气井。此类井的开采费用和销售收入 相差不大，缺乏经济开采价值。根据美国税法，边际井以及日产量不超过 25 桶 的井可以享受税收抵免 47。抵免额度为，每桶石油——3 美元，每 1000 立方英 尺天然气——50 美分。此项政策的目的是鼓励低产量的石油和天然气井在油气 价格低时继续开采。美国国会的研究报告估计，全美 20%的石油和 12%的天然 气产自此类边际井 48。美国政府《2019 财政年度预算分析》显示，在此项目下 提供的财政资助 2018 年为 1.1 亿美元 49。 财政资助 向边际井提供税收抵免，构成了《反补贴条例》第三条下的财政资助，即 “出口国（地区）政府放弃或不收缴应收收入”。 专向性 此项税收优惠仅适用于石油和天然气行业，因此具有《反补贴条例》第四 条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企 业、产业获得的补贴”。 47 见，美国国内税收法典（Internal Revenue Code）第 45I 节。 48 附件 16：2014 财年预算提案中的石油和天然气行业税收问题 49 附件 15：2019 财年美国政府预算分析 24 反补贴调查申请书 公开版本 利益 美国政府放弃本应收取的税收，使享受此项抵免的石油和天然气企业节省 了税金支出，构成了《反补贴条例》第三条下的“为接受者带来利益”，利益 数额等于企业实际抵免的税金数额。 (10) 化石燃料上市合伙企业的企业所得税免除（Corporate Income Tax Exemption for Fossil Fuel Publicly Traded Partnerships） 根据美国政府提交的《美国化石燃料补贴自述报告》，上市合伙企业一般 需要缴纳企业所得税。但是，当上市合伙企业的总收入有 90%以上来自非再生 资源、房地产和大宗商品时，则可免缴企业所得税，在税法上视同普通合伙企 业。即合伙企业可以将其所有的收入、利得、亏损、扣减、抵免在合伙人之间 分摊，合伙人以其享有的份额来承担所得税纳税义务（或从亏损中获益）—— 在有收益的情况下，合伙人只需缴纳个人所得税；在亏损的情况下，合伙人可 以冲抵其他收入，从而承担较低的个人所得税 50。美国国会的研究报告显示， 2016 年在此项目下提供的财政资助为 9 亿美元 51。 财政资助 免除化石燃料上市合伙企业的企业所得税，构成了《反补贴条例》第三条 下的财政资助，即“出口国（地区）政府放弃或不收缴应收收入”。 专向性 此项税收优惠仅适用于化石燃料和房地产等行业的上市合伙企业，因此具 有《反补贴条例》第四条下规定的专向性，属于“由出口国（地区）法律、法 规明确规定的某些企业、产业获得的补贴”。 利益 50 附件 13：美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 51 附件 17：不同类型能源的税收激励措施的价值 25 反补贴调查申请书 公开版本 美国政府放弃本应收取的税收，使企业节省了税金支出，构成了《反补贴 条例》下的“为接受者带来利益”，利益等于企业实际免交的税金数额。 (11) 天然气输配管道的加速折旧（Natural gas distribution pipelines treated as 15-year property） 按照美国税法下的正常折旧方法，天然气输配管道的折旧期为 20 年。但是 《2005 年能源政策法案》给予了天然气输配管道加速折旧待遇，将折旧期从 20 年缩短为 15 年 52。在 2018 财政年度，美国政府因此项优惠政策而减少的税收 1.5 亿美元 53。 财政资助 允许天然气输配管道加速折旧，实质相当于推迟征收税款，构成了《反补 贴条例》第三条下的财政资助，即“出口国（地区）政府放弃或不收缴应收收 入”。 专向性 此项税收优惠仅适用于天然气行业，因此具有《反补贴条例》第四条下规 定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企业、产业 获得的补贴”。 利益 允许天然气输配管道加速折旧，实质相当于推迟征税。对企业而言，相当 于获得了与推迟征收的税款数额相等的无息贷款，获益数额等于企业应为此贷 款所支付的利息。 52 附件 18：美国能源征税 53 附件 15：2019 财年美国政府预算分析 26 反补贴调查申请书 公开版本 (12) 当期抵减炼油厂扩产投资的 50%（Temporary 50% expensing for equipment used in the refining of liquid fuels） 在基准税制下，投资于炼油厂的资本性支出应当根据资产的经济寿命进行 摊销。但是，为了鼓励对炼油厂的投资以促进石油产品增产及降价，《2005 年 能源政策法案》给予了炼油厂加速摊销的优惠政策。根据此项目，炼油厂的扩 产投资的 50%可以当期抵减（即“费用化”），其余 50%则仍按正常方法逐年 折旧摊销 54。 财政资助 此项政策允许当期抵减本应逐年摊销的资本性支出，实质相当于推迟征收 税款，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府 放弃或不收缴应收收入”。 专向性 此项税收优惠仅适用于炼油厂，属于“由出口国（地区）法律、法规明确 规定的某些企业、产业获得的补贴”。 利益 此项政策允许当期抵减本应逐年摊销的资本性支出，实质相当于推迟征 税。对企业而言，相当于获得了与推迟征收的税款数额相等的无息贷款，获益 数额等于企业应为此贷款所支付的利息。 (13) 各州的补贴 除美国联邦政府之外，各州也通过各种财税优惠措施补贴和刺激石油和天 然气和生产。这些补贴进一步扭曲了美国石油和天然气的生产、供需和价格。 根据经济合作与发展组织（OECD）和国际能源署（IEA）的“化石燃料补贴数 据库”的统计，2016 年，美国各州向石油和天然气产业提供的补贴总额超过 22 54 附件 19：石油和天然气税收补贴现状与分析 27 反补贴调查申请书 公开版本 亿美元 55。 表 4. 美国各州以税收优惠形式向石油和天然气行业提供的补贴 56 阿拉斯加州 Cook Inlet 地区钻井平台权利金 Cook Inlet Platform Royalty Relief 减免 Small Cook Inlet 地区的的权利金 Small Cook Inlet Discoveries Royalty Relief 减免 Ooguruk 地区的权利金优惠 Royalty Modification for Ooguruk Unit 按桶抵免原油应缴税额 Taxable Per Barrel Credit 储气设施抵免 Gas Storage Facility Credit 液化天然气储存设施抵免 LNG Storage Facility Credit 天然气勘探开发抵免 Gas Exploration and Development Credit 降低油气企业的应纳税收入 Gross Value Reduction 油气行业服务支出抵免 Oil and Gas Industry Service Expenditures Credit 无形钻井费用的财产税免除 Property-Tax Exemption for Intangible Drilling Expenses 州内炼油厂税收抵免 In-State Refinery Tax Credit 资本性支出抵免 Qualified Capital Expenditure Credit 小生产者和新地区的油气开发 Development Credit for Small Producers and New 费用抵免 Areas 油气勘探费用的抵免 Alternative Credit for Exploration 加利福尼亚州 按比例计提矿产和其他资源折 Percentage Depletion of Mineral and Other Resources 耗 科罗拉多州 油气井的开采税免除 Severance-Tax Exemption for Stripper Wells 从价的油气开采税抵免 Severance-Tax Oil and Gas Ad Valorem Credit 与“影响援助”相关的开采税 Impact Assistance Credit 抵免 低产量井的开采税减免 Severance-Tax Reductions for Low-Volume Wells 新油页岩设施的开采税减免 Severance-Tax Reductions for New Oil-Shale Facilities 低产油页岩生产的开采税免除 Severance-Tax Exemption for Low-Volume Oil-Shale Production 油气工人的职业税免除 Occupational-Privilege-Tax Exemption for Oil and Gas Workers 矿业资产减值计算财产税 Reduced Value for Certain Mineral Properties 路易斯安那州 55 附件 20：OECD 化石燃料补贴数据库—2016 年美国各州向石油和天然气产业提供的补贴 56 同上。 28 反补贴调查申请书 公开版本 用于三次采油的二氧化碳免征 Sales-Tax Exemption for CO2 Used in Tertiary 营业税 Recovery 油田道路免征营业税 Sales-Tax Exclusion for Installation of Board Roads in Oil-fields 钻机免征营业税 Sales-Tax Exclusion on Drilling Rigs 钻机修理及材料免征营业税 Sales-Tax Exemption for Repairs and Materials Used on Drilling Rigs 按固定比例计提折耗 Excess of Percentage over Cost Depletion 水平井天然气免征开采税 Natural Gas Severance Tax Suspension for Horizontal Wells 闲置井天然气免征开采税 Natural Gas Severance Tax Suspension for Inactive Wells 深井天然气免征开采税 Natural Gas Severance Tax Suspension for Deep Wells 新探井天然气免征开采税 Natural Gas Severance Tax Suspension for New Discovery Wells 低压油井开采税优惠 Reduced Severance Tax on Incapable Oil Well Gas 低压天然气井开采税优惠 Reduced Severance Tax on Incapable Gas Well Gas 以石油运输费用扣减开采税 Oil Deduction Severance Tax on Transportation Fees 免征水平井石油的开采税 Severance Tax Suspension on Oil from Horizontal Wells 免征闲置井石油的开采税 Severance Tax Suspension on Oil from Inactive Wells 免征深井石油的开采税 Severance Tax Suspension on Oil from Deep Wells 免征新探井石油的开采税 Severance Tax Suspension on Oil from New Discovery Wells 免征三次开油的开采税 Severance Tax Suspension on Oil from Tertiary Recovery 低压油井的开采税优惠 Reduced Severance Tax Rate on Incapable Oil Wells 低产井石油的开采税优惠 Reduced Severance Tax Rate on Oil from Stripper Wells 免征燃烧或排放天然气的开采 Severance Tax Exclusion on Flared or Vented Natural 税 Gas 免征现场作业用天然气的开采 Severance Tax Exclusion for Natural Gas Used in Field 税 Operations 免征生产炭黑用天然气的开采 Severance Tax Exclusion for Carbon Black Producers 税 北达科他州 免征天然气总产量税和石油开 Gas Gross Production Tax Exemptions + Oil 采税 Extraction Tax Exemptions Bakken 和 Three Forks 地区油井 Reduced Tax Rate for Certain Wells Outside the Bakken 的优惠税率 and Three Forks Region 炼油厂用动产免征营业税 Sales tax exemption for oil 免征用于提高采收率的二氧化 Sales tax exemption for CO2 used for enhance oil 碳的营业税 recovery 29 反补贴调查申请书 公开版本 生产天然气的动产免征营业税 Sales tax exemption for natural gas 俄克拉荷马州 3D 地震井的总产量税退税 Gross Production Tax Rebate for 3D Seismic Wells 经济风险井的总产量税退税 Gross Production Tax Rebate for Economically At Risk Wells 政府拥有的油气公司的总产量 Gross Production Tax Exemption for O&G Owned by 税免税 Government 天然气营销费用抵减总产量税 Gas Marketing Deduction Against Gross Production Tax 免征提高采收率用电的营业税 Sales Tax Exemption for Electricity Used in Enhanced Oil Recovery 以降硫支出扣减应纳税收入 Cost of Complying with Sulphur Regulations 当期抵减新炼油厂的全部投资 Full Expensing of Capital Investments in Qualified New Refinery Capacity 小企业资本公司和农村小企业 Gross Production and Excise Tax Credits, Small 资本公司可抵免总产量税及消 Business and Rural Small Business Capital Companies 费税 按固定比例计提折耗 Excess of Percentage over Cost Depletion 提高石油采收率扣减 Enhanced Oil Recovery Deduction 水平钻井的总产量税退税 Gross Production Tax Rebate for Horizontally Drilled Wells 复产井的总产量退税 Gross Production Tax Rebate for Reestablished Production 增产的总产量税退税 Gross Production Tax Rebate for Production Enhancement 深井和超深井的总产量税退税 Gross Production Tax Rebate for Deep and Ultra Deep Wells 新探井的总产量税退税 Gross Production Tax Rebate for New Discovery Wells 宾夕法尼亚州 免征资源租赁的不动产转让税 Realty-Transfer Tax Exemption for Resource Leases 德克萨斯州 免征油气设备的营业税 Sales Tax Exemption for Oil & Gas Equipment 免征油气开采税 Severance Tax Exemptions for Crude Oil and Natural Gas 西弗吉尼亚州 免征油气井的开采税 Exclusion of Low Volume Oil & Gas Wells 免征煤层气井的开采税 Coalbed Methane Exemption 怀俄明州 低产井的开采税优惠 Severance-Tax Reduction for Stripper Wells 三次采油的开采税优惠 Severance-Tax Reduction for Tertiary Recovery 油气井投产后两年部分免征开 24-Month Severance-Tax Reduction 30 反补贴调查申请书 公开版本 采税 大修井的开采税优惠 Severance-Tax Reduction for Workover Wells 复产井的开采税优惠 Severance-Tax Reduction for Idle Wells 免征火炬气的开采税 Severance-Tax Exemption for Flared Natural Gas 运输钻机免征营业税 Sales-Tax Exemption for Transporting Drilling Rigs 油井服务免征营业税 Sales-Tax Exemption for Certain Well Services 三次采油用二氧化碳免征营业 Sales-Tax Exemption for CO2 Used in Tertiary 税 Production 研发费用抵免开采税 Severance-Tax Credit for Certain R&D Projects 财政资助 上述税收补贴项目给予石油和天然气公司各种税收抵扣、优惠或减免，构 成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政府放弃或不 收缴应收收入”。 专向性 上述税收补贴项目仅适用于石油和天然气企业，因此具有《反补贴条例》 第四条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些 企业、产业获得的补贴”。 利益 相关各州政府放弃本应收取的税收，使石油和天然气企业节省了税金支 出，构成了《反补贴条例》下的“为接受者带来利益”，利益等于企业实际减 免的税金数额。 （二） 申请调查产品的生产企业获得的直接补贴 1. 美国联邦政府 (1) 美国能源部研发补贴 2010 至 2019 年期间，陶氏化学公司从美国能源部获得了多笔研发补贴，总 金额达到 2,436 万美元 57。利安德巴塞尔公司获得了 1 笔研发补贴，金额为 57 附件 21：美国能源部研发补贴支出概要 31 反补贴调查申请书 公开版本 793,808 美元。 表 5. 陶氏化学公司和利安德巴塞尔公司从美国能源部获得的研发补贴 58 获益企业 补贴编号 补贴金额（美元） DEEE0005434 6,271,592 DEEE0003916 5,841,828 DEEE0005760 198,909 陶氏化学公司 DEEE0007728 1,988,690 DEFC3607GO17054 3,632,876 FC36-07GO17054 6,423,398 利安德巴塞尔公司 DEEE0005754 793,808 财政资助 美国能源部向企业提供研发补贴，构成了《反补贴条例》第三条下的财政 资助，即“出口国（地区）政府以拨款、贷款、资本注入等形式直接提供资 金”。 专向性 此项补贴仅适用于企业进行的与能源有关的研发活动，因此具有《反补贴 条例》第四条下规定的专向性，属于“由出口国（地区）法律、法规明确规定 的某些企业、产业获得的补贴”。 利益 美国能源部向企业提供研发补贴，构成了《反补贴条例》第三条下的“为 接受者带来利益”，利益数额等于企业获得的拨款数额。 (2) 美国进出口银行的出口信贷（EXIM loans） 美国进出口银行是美国的官方出口信贷机构，是一个独立的行政机构，其 使命是通过促进美国商品和服务的出口来支持美国的就业 59。2013 年 8 月 15 58 同上。 59 “The Export-Import Bank of the United States (EXIM) is the official export credit agency of the United States. EXIM is an independent Executive Branch agency with a mission of supporting American jobs by facilitating the export of U.S. goods and services.”见，美国进出口银行网站：https://www.exim.gov/about 32 反补贴调查申请书 公开版本 日，陶氏化学公司从美国进出口银行获得了 2 笔出口信贷，总金额为 3,357 万美 元 60。 a. 关于出口信贷是否构成禁止性补贴的法律分析 WTO《反补贴协定》对于出口补贴是这样规定的：任何出口补贴都应被禁 止，包括那些在附件 I 中所示例列举的出口补贴。《反补贴协定》在这句话后 面加了一个脚注（即“脚注 5”）：附件 I 中提及的不构成出口补贴的措施不应 被禁止。 附件 I 是一份“出口补贴示例清单”，列举了出口补贴的十几种形式，其 中（J）和（K）涉及出口信贷。（J）规定了政府提供的出口信用担保或保险构 成出口补贴的情况。（K）的第一段规定，出口信贷（Export Credit）的利率如 果低于政府的实际融资成本，就构成了出口补贴。而第二段则规定了例外情 形，“如某一成员国是某个官方出口信贷的国际承诺的参加方，且截至 1979 年 1 月 1 日至少有 12 个本协定创始成员属该国际承诺的参加方……，或如果一成 员国在实践中实施相关承诺的利率条款，则符合这些条款的出口信贷做法不得 视为本协定所禁止的出口补贴。”这里所说的“国际承诺”就是指经济合作与 发展组织（OECD）的“出口信贷君子协定”。61 换言之，附件 I（K）的第一段说，政府提供的出口信贷的利率如果低于一 定标准就构成了出口补贴；但是，附件 I（K）的第二段又说，如果 WTO 成员 国（不论其是否是“OECD 君子协定”的参加者）提供的出口信贷的利率符合 “OECD 君子协定”的标准，该出口信贷就不构成出口补贴——这也就是“脚 注 5”所指的不应被禁止的，“不构成出口补贴的措施”。因此，附件 I（K） 的第二段被称为出口信贷的“安全港”。 “OECD 君子协定”涉及 2 种类别的官方出口信贷：1、出口信用担保或保 60 附件 22：美国进出口银行贷款批准记录 61 《官方支持的出口信贷协议》（Arrangement on Officially Supported Export Credits） 33 反补贴调查申请书 公开版本 险（即纯保险，pure cover）；2、官方融资支持（直接信贷、再融资金和利率 支持）。 “OECD 君子协定”对官方出口信贷提出了 3 项要求：1、各种形式的出口 信贷都必须满足“协定”第 10—14 章所设定的偿还条件；2、所有为固定利率 贷款提供的官方融资支持的最低利率不得低于相关的 CIRR 商业参考利率；3、 参加国必须就信贷风险征收相应的保险费，该费率不得低于相应的“最低保险 费率”（MPR）。 b. 关于陶氏化学公司获得的出口信贷构成禁止性补贴的法律分析 陶氏化学公司的 2 笔出口信贷的批准时间均为 2013 年 8 月 15 日，均为长 期贷款，利率分别为 1.58%和 1.96%62。2013 年 8 月 15 日，美元长期贷款的 CIRR 商业参考利率为 2.99，中期贷款的 CIRR 商业参考利率为 2.4063。由于陶氏 公司获得的实际贷款利率低于同期的 CIRR 商业参考利率，因此附件 I（K）第 二段的“安全港”不适用，这 2 笔出口信贷均构成了禁止性的出口补贴。关于 补贴各要素的分析如下。 公共机构 美国进出口银行是美国的官方出口信贷机构，其性质属于公共机构。 财政资助 美国进出口银行向企业提供出口信贷，构成了《反补贴条例》第三条下的 财政资助，即“出口国（地区）政府或者其他任何公共机构以拨款、贷款、资 本注入等形式直接提供资金”。 专向性 美国进出口银行向企业提供出口信贷，具有《反补贴条例》第四条下规定 62 附件 22：美国进出口银行贷款批准记录 63 附件 23：OECD 公布的 CIRR 商业参考利率 34 反补贴调查申请书 公开版本 的专向性，属于“以出口实绩为条件获得的补贴”。 利益 美国进出口银行向企业提供低于同期市场利率的出口信贷，使企业节省了 利息支出，构成了《反补贴条例》第三条下的“为接受者带来利益”，利益数 额等于企业实际利息支出与同期、同等条件下商业贷款的应付利息之差额。 2. 德克萨斯州 (1) 大型投资企业的不动产税减免（Texas Economic Development Act） 此项目是德克萨斯州为吸引大型企业投资而设立的税收优惠政策，其法律 依据为《德克萨斯州税法典》第 313 章（又称《德克萨斯经济发展法案》）。 根据此项政策，企业承诺在州内投资并提供一定数量的工作岗位，作为回报， 企业的应纳税不动产会得到一个较低的估值上限（appraised value limitation）。 超过估值上限的价值部分将被免征 10 年的不动产税。因为不动产税收主要是用 于维持公立学校的运营，所以此项优惠的实施机制是，企业与其投资所在地的 学区签订“估值上限协议”，双方分别承诺投资/创造就业和提供税收优惠 64。 德克萨斯州公共账户审计员的报告显示，陶氏化学公司和利安德巴塞尔公 司在此项目下获得了多笔税收减免 65。 财政资助 德克萨斯州政府减免大型投资企业的不动产税，构成了《反补贴条例》第 三条下的财政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 《德克萨斯州税法典》第 313 章规定，此项优惠只适用于与生产、研发、 清洁煤炭、先进清洁能源、可再生能源发电、采用整体气化联合循环技术的发 64 附件 24：“德克萨斯经济发展法案”的介绍和审计报告 65 同上。 35 反补贴调查申请书 公开版本 电、核电、前述项目的计算机中心、“德州优先”等 9 类项目。因此，此项目 具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地区）法律、 法规明确规定的某些企业、产业获得的补贴”。 利益 德克萨斯州政府放弃本应收缴的税收，使利用此项目的企业节省了不动产 税支出，构成了《反补贴条例》第三条下的“为接受者带来利益”，利益数额 等于企业节省的不动产税支出。 (2) “德克萨斯企业基金”赠款（Texas Enterprise Fund） 德克萨斯州为了在与其他州竞争大型投资项目时胜出，可直接向符合条件 的投资企业提供现金拨款补贴。获得拨款的条件是：1、存在选址竞争——企业 尚未决定投资于德州还是其他州；2、必须创造大量高工资的新工作岗位；3、 投资额巨大；4、能带来显著回报；5、投资项目能同时获得地方补贴；6、企业 正规，财务状况良好；7、企业属于有可能落户于其他州或国家的先进产业； 8、州长、副州长和众议长一致同意拨款 66。 州长办公室公布的数据显示，陶氏化学公司曾 2 次获得此项目下的现金拨 款，金额分别为 100 万和 150 万美元 67。 财政资助 德克萨斯州政府向投资企业提供现金拨款，构成了《反补贴条例》第三条 下的财政资助，即“出口国（地区）政府以拨款、贷款、资本注入等形式直接 提供资金”。 专向性 此项补贴只面向先进产业，因此具有《反补贴条例》第四条下规定的专向 66 附件 25：德克萨斯企业基金概述及拨款项目列表 67 同上。 36 反补贴调查申请书 公开版本 性，属于“由出口国（地区）法律、法规明确规定的某些企业、产业获得的补 贴”。 利益 德克萨斯州政府向投资企业提供现金拨款，构成了《反补贴条例》第三条 下的“为接受者带来利益”，利益数额等于企业获得的拨款数额。 3. 密执安州 (1) 密执安经济发展局——创造就业企业的营业税抵免（MEGA Job Creation Tax Credits） 此项目由《密执安经济发展局法案》所设立，该法案被编入《密执安州法 典》第 207.801-810 节。根据此政策，在州内创造 50 个新工作岗位的企业可以 获得密执安州营业税抵免。抵免额为企业的工资及医保支出总额乘以个人所得 税税率，抵免年限最高为 20 年 68。密执安经济发展局的报告显示，陶氏化学公 司在此项目下一共获得了 9,521 万美元的税收抵免 69。 财政资助 密执安州政府为企业提供营业税抵免，构成了《反补贴条例》第三条下的 财政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 密执安经济发展局的报告显示，此项优惠只适用于：制造业、研发、批发 和贸易、企业总部、特定旅游项目 70。因此，此项目具有《反补贴条例》第四 条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些企 业、产业获得的补贴”。 68 附件 26：密执安经济发展局报告和项目审计报告 69 同上。 70 同上。 37 反补贴调查申请书 公开版本 利益 密执安州政府放弃本应收缴的税收，使获得此项税收免除的企业节省了同 样金额的税金支出，构成了《反补贴条例》第三条下的“为接受者带来利 益”，利益数额等于企业获得的营业税抵免数额。 (2) “复兴区”内企业的税收免除（Michigan Renaissance Zone Act） 此项政策由 1996 年“密执安复兴区法案”（Michigan Renaissance Zone Act）所设立，该法案被编入密执安州法典第 125.2681 节至第 125.2696 节。根 据此政策，密执安州政府为了促进投资和就业，在州内划定了多个“复兴 区”，区内的企业和个人享受“实质上的免税待遇”71。在 15 年内，区内企业 可完全免缴营业税、州教育税、动产及不动产税和地方所得税。 根据密执安州的立法报告，陶氏化学公司有 2 个项目位于“复兴区”内。 这 2 个项目的投资额分别为 6,500 万美元和 1.67 亿美元，分别从 2007 年和 2011 年开始享受“复兴区”内的各种免税待遇 72。 财政资助 密执安州政府免除“复兴区”内企业的多项税收，构成了《反补贴条例》 第三条下的财政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 根据密执安州法典的规定，只有在“复兴区”内投资的企业才有资格获得 此项税收减免。因此，此项目具有《反补贴条例》第四条下规定的专向性，属 于“指定特定区域内的企业、产业获得的补贴”。 利益 密执安州政府放弃本应收缴的税收，使得企业节省了税金支出，构成了 《反补贴条例》第三条下的“为接受者带来利益”，利益数额等于企业免缴的 税金总额。 71 附件 27：“复兴区”项目介绍和立法报告 72 附件 27：“复兴区”项目介绍和立法报告 38 反补贴调查申请书 公开版本 (3) “棕地”再开发营业税抵免（Brownfield Redevelopment Tax Credits） “棕地”通常是指存在一定程度的污染或环境问题的工业用地。为了鼓励 企业对“棕地”再开发利用，1996 年密执安州通过立法，按再开发投资额的比 例向企业提供营业税抵免。密执安经济发展局的报告显示，陶氏化学公司在此 项目下获得了 2,125 万美元的税收抵免 73。 财政资助 密执安州政府向企业提供营业税抵免，构成了《反补贴条例》第三条下的 财政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 根据密执安州法典的规定，只有在“棕地”内投资的企业才有资格获得此 项税收减免。因此，此项目具有《反补贴条例》第四条下规定的专向性，属于 “指定特定区域内的企业、产业获得的补贴”。 利益 密执安州政府放弃本应收缴的税收，使企业节省了税金支出，构成了《反 补贴条例》第三条下的“为接受者带来利益”，利益数额等于企业获得的营业 税抵免数额。 (4) “工厂复兴区”和“工业发展区”内企业的财产税免除（Industrial Facilities Exemption – P.A. 198） 此项政策由密执安州 1974 年第 198 号法案所设立，故通常又被称为“PA 198 税收免除”。该法案被编入密执安州法典第 207.551 节至第 207.572 节。根 据此政策，如果制造业企业在州内新建、扩建或翻建工厂，当地市、镇和乡村 有权批准在其厂址所在地设立“工厂复兴区”和“工业发展区”。该区设立 后，经过地方和州政府两级批准，企业可免缴其区内资产的全部动产和不动产 73 附件 28：“棕地”再开发营业税抵免项目年报 39 反补贴调查申请书 公开版本 税 74。 要享受此项免税，每一个投资项目必须获得州税务委员会（State Tax Commission）的批准。密执安州财政部的记录显示，自 198 号法案通过以来， 陶氏化学公司共有上百个投资项目获得了批准。该公司目前有 9 个项目的批准 仍在有效期内，应当仍然享受免税待遇。这 9 个项目的不动产总额为 4,600 万 美元，动产总额为 1.96 亿美元 75。 财政资助 “工厂复兴区”和“工业发展区”所在地的地方政府免收区内企业应缴的 财产税，构成了《反补贴条例》第三条下的财政资助，即“出口国（地区）政 府放弃或者不收缴应收收入”。 利益 地方政府放弃本应收缴的税收，使企业节省了税金支出，构成了《反补贴 条例》第三条下的“为接受者带来利益”，利益数额等于企业获得的税收减免 数额。 专向性 根据密执安州法典第 207.554 节的规定，只有在特定“工厂复兴区”和 “工业发展区”内投资的企业才有资格获得此项税收减免。此项目具有《反补 贴条例》第四条下规定的专向性，属于“指定特定区域内的企业、产业获得的 补贴”。 (5) “卓越能源中心”项目赠款（Centers of Engergy Excellence Program） 此项目设立于 2008 年，旨在促进密执安州卓越能源产业的发展。此项赠款 面向与大学或国家实验室合作的，涉足先进储能、太阳能、风能和生物能行业 的营利性企业，州政府的赠款与联邦政府提供的补贴对等。在此项目的第一 轮，密执安州向 6 家企业提供了 4,300 万美元的赠款，在第二轮向 5 家企业提供 74 附件 29：密执安州 198 号法案财产税免除项目的介绍和批准记录 75 同上。 40 反补贴调查申请书 公开版本 了 2,100 万美元的赠款。陶氏公司在 2010 财政年度获得了 500 万美元赠款 76。 财政资助 密执安州政府向企业提供赠款，构成了《反补贴条例》第三条下的财政资 助，即“出口国（地区）政府以拨款、贷款、资本注入等形式直接提供资 金”。 专向性 此项目仅适用于能源行业的 4 个分支：先进储能、太阳能、风能和生物质 能，因此具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地 区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 密执安州政府为企业提供赠款，构成了《反补贴条例》第三条下的“为接 受者带来利益”，利益数额等于企业获得的赠款数额。 (6) 光伏制造业税金抵免（Refundable Photovoltaic Manufacturing Tax Credit） 此项目的法律依据是密执安州法典第 208.1430 节，由密执安州经济发展局 （Michigan economic growth authority）负责执行。根据此政策，如果企业在州内 投资建设与光伏有关的生产或研发设施，并创造一定数量的工作岗位，即可以 获得相当于投资额 25%的密执安州营业税（Michigan Business Tax）抵免。每个 企业的年度抵免上限为 1,500 万美元。如果企业获得的抵免额度超过其当年应缴 税额，州政府须将超出部分返还企业 77。 密执安经济发展局的报告显示，陶氏化学公司在此项目下获得了 1,500 万美 76 附件 30：密执安经济发展局报告—“卓越能源中心”项目 77 附件 31：密执安州法典——208.1430 41 反补贴调查申请书 公开版本 元的税收抵免 78。 财政资助 密执安州政府减免企业应缴的税金，构成了《反补贴条例》第三条下的财 政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 此项税收优惠政策仅适用于与光伏相关的投资项目，具有《反补贴条例》 第四条下规定的专向性，属于“由出口国（地区）法律、法规明确规定的某些 企业、产业获得的补贴”。 利益 密执安州政府放弃本应收取的税收，使企业节省了税金支出，构成了《反 补贴条例》第三条下的“为接受者带来利益”，利益数额等于企业获得的税收 抵免数额。 4. 田纳西州 (1) 田纳西州财产税免除（Payment in Lieu of Tax, PILOT） 在美国，为了吸引企业和投资，地方政府常用的激励措施之一是免除企业 的地方财产税。而在田纳西州，宪法对政府直接免除财产税的权力有严格限 制，仅有专门用于宗教、慈善、科学、文化和教育的非公有财产才能获得免税 待遇。在这种情况下，为鼓励投资和促进经济发展，田纳西州的地方政府将其 名下的免税财产（包括动产和不动产）出租给符合条件的企业，以此间接实现 对企业的财产税减免。在这种安排下，地方政府建立“工业发展委员会” （Industrial development board），再授权委员会其将名下财产出租给企业 79。 78 附件 32：密执安经济发展局报告——光伏制造业税金抵免项目 79 附件 33：田纳西州政府间关系咨询委员会关于 PILOT 项目的报告 42 反补贴调查申请书 公开版本 2011 至 2019 年期间，伊士曼化工公司多次使用了此项目 80。 财政资助 田纳西州政府减免企业的财产税，构成了《反补贴条例》第三条下的财政 资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 根据 WTO《反补贴协定》第 2.1(c)条规定，如果仅有有限数量的企业实际 使用了某补贴项目，则该补贴具有事实上的专向性。《反补贴条例》第四条也 规定，“在确定补贴专向性时，还应当考虑受补贴企业的数量和企业受补贴的 数额、比例、时间以及给与补贴的方式等因素。” 田纳西州财政部审计员办公室关于 PILOT 项目的披露显示，每年只有有限 数量的企业能够与地方工业发展委员会签订协议并享受此项税收优惠。因此， 此项目具有事实上的专向性。 利益 田纳西州政府减免企业的财产税，使企业节省了税金支出，构成了《反补 贴条例》第三条下的“为接受者带来利益”。企业的获益等于下列第 1 项超过 第 2 项的数额：1. 企业原本应当缴纳的财产税数额；2. 企业实付租金和财产税 之和。 (2) FastTrack 经济发展基金赠款（FastTrack Economic Development Fund Grants） 此项目由《2005 年田纳西州就业增长法案》所设立，该法案被编入《田纳 西州法典》第 4-3-715 至 4-3-717 节。根据此项目，地方政府有权自行决定向投 资并创造全职工作岗位的企业提供赠款，可用于补贴企业在设备搬迁、临时办 公场所、新建筑和设备等方面的支出。田纳西州政府的数据显示，2014 年伊士 曼化工公司因其 16 亿美元的扩建项目，获得了 2,000 万美元的赠款；2017 年利 80 附件 34：田纳西州财政部审计员办公室关于 PILOT 项目使用情况的披露 43 反补贴调查申请书 公开版本 安德巴塞尔公司的扩建项目也获得了赠款 81。 财政资助 田纳西州政府向企业直接提供赠款，构成了《反补贴条例》第三条下的财 政资助，即“出口国（地区）政府以拨款、贷款、资本注入等形式直接提供资 金”。 专向性 根据《田纳西州法典》，此项目主要适用于向州外“出口”一半以上产品 （或服务）的企业，或其大部分产品替代了从州外“进口”产品的企业。因 此，此项目具有《反补贴条例》第四条下规定的专向性，属于“由出口国（地 区）法律、法规明确规定的某些企业、产业获得的补贴”。 利益 田纳西州政府向企业直接提供赠款，构成了《反补贴条例》第三条下的 “为接受者带来利益”，利益数额等于企业获得的赠款数额。 5. 路易斯安那州 (1) 制造业企业的财产税减免（Industrail Tax Examption Program） 路易斯安那州政府为了促进州内就业和投资，向制造业企业提供财产税减 免待遇。符合条件的企业必须是从事制造业或与之相关；必须是新投资项目或 扩建现有设施；必须做出工作岗位和工资承诺。在申请并获得州工商业委员会 批准后，企业可获得为期 5 年的 80%财产税减免，到期后还可以延期 5 年 82。 路易斯安纳州工商业委员会的报告显示，在此项目下，陶氏化学公司获批 的财产税减免总税为 9,988 万美元，利安德巴塞尔公司为 1,578 万美元 83。 81 附件 35：FastTrack 项目介绍及拨款记录 82 附件 36：路易斯安那州经济发展部网站——ITE 项目介绍 83 附件 37：路易斯安纳州工商业委员会补贴项目报告 44 反补贴调查申请书 公开版本 财政资助 路易斯安纳州政府减免制造业企业的财产税，构成了《反补贴条例》第三 条下的财政资助，即“出口国（地区）政府放弃或者不收缴应收收入”。 专向性 此项目仅适用于制造业企业，因此具有《反补贴条例》第四条下规定的专 向性，属于“由出口国（地区）法律、法规明确规定的某些企业、产业获得的 补贴”。 利益 路易斯安纳州政府放弃本应收取的税收，使企业节省了税金支出，构成了 《反补贴条例》第三条下的“为接受者带来利益”，利益数额等于企业获得的 税收减免数额。 六. 实质损害 84 （一） 进口数量 1. 进口绝对数量 申请人主张以 2016 年至 2019 年作为损害调查期。在此期间，申请调查产 品的进口数量大量增加。2016 年的进口量为 1.8 万吨，2017 年增至 2.4 万吨，此 后 2018 年和 2019 年都超过了 3 万吨。四年期间的累计增长幅度达到 68.59%。 表 6. 申请调查产品的进口数量（单位：吨） 2016 年 2017 年 2018 年 2019 年 进口数量 18,095 23,960 33,316 30,507 84 本部分所涉及的国内产业数据均出自“附件 38：申请人同类产品生产、经营和财务数据”。 45 反补贴调查申请书 公开版本 图 3. 申请调查产品进口数量（单位：吨） 进口数量 35,000 33,316 30,507 30,000 23,960 25,000 20,000 18,095 15,000 10,000 2016年 2017年 2018年 2019年 2. 进口相对于国内生产和消费的数量 从相对于国内同类产品生产和消费数量的角度看，进口也在不断增长。这 意味着申请调查产品在中国市场上的影响力不断增加，加之其绝对数量达数万 吨之多，因此它的低价销售足以对国内产业造成显著的负面影响。 表 7. 进口量相对于国内同类产品生产和消费数量的比例（单位：吨） 2016 年 2017 年 2018 年 2019 年 国内同类产品生产数量 88,089 97,002 99,568 105,181 国内同类产品消费数量 114,170 141,192 162,227 166,802 申请调查产品的进口量 18,095 23,960 33,316 30,507 相对于国内生产数量 20.54% 24.70% 33.46% 29.00% 相对于国内消费量 15.85% 16.97% 20.54% 18.29% （二） 价格影响 申请调查产品包括乙二醇的单烷基醚和丙二醇的单烷基醚。因为两者的价 格存在差异，所以申请人分别对比两者的进口价格和国内同类产品价格，以客 观评估补贴进口的价格影响。 46 反补贴调查申请书 公开版本 1. 乙二醇单烷基醚 2016 年，原产于美国的相关乙二醇单烷基醚的进口完税人民币价格 85尚高 于国内同类产品的销售价格。但从 2017 年开始，进口价格便低于国内同类产品 的售价。2017 至 2019 年期间存在明显的削价销售。 表 8. 进口乙二醇单烷基醚的削价销售情况（单位：元/吨） 2016 年 2017 年 2018 年 2019 年 进口完税人民币价格 10,556 9,759 10,869 9,147 国内同类产品价格 9,638 10,488 11,080 9,542 图 4. 进口乙二醇单烷基醚的削价销售情况（单位：元/吨） 进口完税人民币价格 国内同类产品价格 11,500 11,080 11,000 10,556 10,488 10,500 10,869 10,000 9,542 9,500 9,759 9,638 9,000 9,147 8,500 2016年 2017年 2018年 2019年 2. 丙二醇单烷基醚 2016 至 2019 年期间，原产于美国的相关丙二醇单烷基醚的进口完税人民币 价格始终大幅低于国内同类产品的销售价格，存在削价销售。 表 9. 进口丙二醇单烷基醚的削价销售情况（单位：元/吨） 2016 年 2017 年 2018 年 2019 年 进口完税人民币价格 11,477 10,898 12,532 11,395 国内同类产品价格 13,551 12,837 13,783 13,278 85 进口完税人民币价格 = 进口美元价格×（1＋关税税率）×美元/人民币汇率。 47 反补贴调查申请书 公开版本 图 5. 进口丙二醇单烷基醚的削价销售情况（单位：元/吨） 进口完税人民币价格 国内同类产品价格 13,783 14,000 13,551 13,278 12,837 13,000 12,532 12,000 11,000 11,477 11,395 10,898 10,000 2016年 2017年 2018年 2019年 （三） 国内产业的状况 1. 表观消费量 2016 至 2019 年期间，中国市场对相关乙二醇和丙二醇的单烷基醚的需求不 断增长，表观消费量的累计增长幅度为 46.10%。 表 10. 国内表观消费量（单位：吨） 表观消费量 变化幅度 2016 年 114,170 - 2017 年 141,192 23.67% 2018 年 162,227 14.90% 2019 年 166,802 2.82% 2016-2019 年 - 46.10% 2. 产能、产量和产能利用率 2016 至 2019 年期间，随着国内需求的明显增长，申请人的产量也有所提 高。由于产能维持不变，产能利用率也相应有所提高。但是产量的增加并不意 味着市场地位的改善。实际上，申请人同类产品的市场占有率反而出现了下 滑，反映在产量相对于消费量的比例呈下降的趋势。这说明申请人产量的增长 并没有跟上需求的增长。相比之下，补贴进口产品的市场份额却在增长。此 48 反补贴调查申请书 公开版本 外，在调查期内申请人的开工率最高时只有 55%，始终处于开工不足的状态。 表 11. 产能、产量和开工率 产量相对于表观 产量（吨） 产能（吨） 开工率 消费量的比例 2016 年 【100】 【100】 41.5% 【36~40】% 2017 年 【118】 【100】 49.0% 【31~35】% 2018 年 【122】 【100】 50.8% 【31~35】% 2019 年 【133】 【100】 55.0% 【31~35】% 3. 销量、销售收入和销售价格 2016 至 2018 年期间，申请人同类产品的销量和销售收入保持了增长。2019 年，销量和销售收入都有比较显著的下降。在销售价格方面，走势和主要原料 环氧乙烷和环氧丙烷的走势完全一致——在 2016 至 2018 年期间持续上升， 2019 年显著下降。 表 12. 申请人同类产品的销售情况 销量（吨） 销售收入（万元） 销售价格（元/吨） 2016 年 【100】 【100】 10,105 2017 年 【115】 【124】 10,937 2018 年 【123】 【139】 11,419 2019 年 【112】 【115】 10,309 图 6. 主要原料环氧乙烷和环氧丙烷的价格 86（单位：元/吨） 环氧乙烷 环氧丙烷 13,000 12,119 12,000 10,925 11,000 10,151 10,000 9,188 10,269 9,000 9,769 8,000 8,554 7,000 7,749 6,000 2016年 2017年 2018年 2019年 86 附件 11：环氧乙烷和环氧丙烷历史价格 49 反补贴调查申请书 公开版本 4. 市场份额 调查期内，申请人同类产品的市场份额持续下降。需要指出的是，即使在 销量保持增长的前三年（2016—2018），市场份额也是不断下降的。这说明虽 然销售绝对数量得益于需求增长而有所增加，但国内同类产品的竞争能力仍不 断减弱。 表 13. 销量和市场份额 销量（吨） 表观消费量（吨） 市场份额 2016 年 【100】 114,170 【21~25】% 2017 年 【115】 141,192 【16~20】% 2018 年 【123】 162,227 【16~20】% 2019 年 【112】 166,802 【16~20】% 图 7. 销量和市场份额 销量 市场份额 140 25% 【123】 【115】 120 【112】 【100】 100 20% 80 60 15% 40 20 0 10% 2016年 2017年 2018年 2019年 5. 利润 调查期内，申请调查产品的进口数量大幅增加，并且以削价销售的方式抢 占市场，对国内同类产品的定价和销售造成了巨大压力。2016 年以来，申请人 同类产品的税前利润不断下降，到 2019 年已完全处于亏损状态。 表 14. 申请人同类产品的盈利情况（单位：万元） 税前利润 销售收入 利润率 2016 年 【100】 【100】 【0~5】% 2017 年 【91】 【124】 【0~5】% 50 反补贴调查申请书 公开版本 2018 年 【67】 【139】 【0~5】% 2019 年 【-3】 【115】 【-5~0】% 图 8. 申请人同类产品的盈利情况（单位：万元） 税前利润 120 【100】 100 【91】 80 【67】 60 40 20 0 -【3】 -20 2016年 2017年 2018年 2019年 6. 投资收益率 调查期内，随着申请人同类产品的利润不断下降，投资收益率也不断下 降，到 2019 年变为负值。即使盈利状况最好的 2016 年，投资收益率也仅为 2.35%，远低于同期融资成本 87。 表 15. 投资收益率（单位：万元） 税前利润 投资额 投资收益率 2016 年 【100】 【100】 2.35% 2017 年 【91】 【144】 1.49% 2018 年 【67】 【192】 0.83% 2019 年 【-3】 【235】 -0.03% 7. 现金流 调查期内，申请人同类产品分配的现金流除了在 2018 年为正数，在其他三 年均为负值。现金流长期为负数，说明公司的综合状况在恶化。 87 见中国人民银行公布的金融机构人民币贷款基准利率。 51 反补贴调查申请书 公开版本 表 16. 现金流（单位：万元） 现金流 2016 年 【-100】 2017 年 【-460】 2018 年 【210】 2019 年 【-244】 8. 就业与工资 2016 至 2018 年期间，申请人同类产品的就业人数和人员工资都保持了增 长。在 2019 年，就业人数和工资又有所下降，但仍略高于 2016 年的水平。 表 17. 就业和工资情况 工资总额（元） 员工总人数 人均工资（元/人） 2016 年 【100】 【100】 75,997 2017 年 【126】 【121】 78,934 2018 年 【146】 【131】 84,646 2019 年 【118】 【117】 76,201 9. 劳动生产率 调查期内，申请人同类产品的劳动生产率在前三年略呈下降趋势，在最后 一年有明显提高。 表 18. 劳动生产率 产量（吨） 员工人数 劳动生产率（吨/人） 2016 年 【100】 【100】 308.94 2017 年 【118】 【121】 301.25 2018 年 【122】 【131】 288.90 2019 年 【133】 【117】 349.24 10. 库存 调查期内，申请人同类产品的库存不断增加，在最后一年增加的幅度最为 明显。 52 反补贴调查申请书 公开版本 表 19. 申请人同类产品的期末库存情况 期末库存 变化幅度 2016 年 【100】 - 2017 年 【134】 33.9% 2018 年 【140】 4.3% 2019 年 【200】 43.2% （四） 结论 2016 至 2019 年期间，申请调查产品通过大幅削价销售抢占市场，进口数量 大幅增加且绝对数量巨大，市场份额不断增长，对国内同类产品的定价和销售 造成了巨大压力。国内产业的状况是，申请人的同类产品生产线始终处于开工 不足的状态，有近一半的产能无法利用。虽然得益于需求的大幅增长，同类产 品的产、销绝对数量有所增加，但是市场份额却不断下降，说明国内产业的竞 争能力在不断减弱，市场地位不断恶化。调查期内，同类产品的税前利润持续 减少，到 2019 年已陷入亏损状态；投资收益率不断下降，并且始终大幅低于融 资成本。在调查期的四年中，有三年现金流为负数，说明公司的综合状况在恶 化。总体来看，国内产业受到了补贴进口的实质损害。 七. 补贴与损害之间的因果关系 （一） 补贴进口与国内产业受到的损害之间存在因果关系 调查期内，中国市场对相关乙二醇和丙二醇的单烷基醚的需求不断增长。 2016 至 2019 年期间，表观消费量的累计增长幅度为 46.10%。这样的市场条件 非常有利于国内产业健康发展。 但是，由于申请调查产品通过大幅削价销售抢占市场，进口数量大幅增加 且绝对数量巨大，市场份额不断增长，对国内同类产品的定价和销售造成了巨 大压力。调查期内，申请人的同类产品生产线始终处于开工不足的状态，有近 一半的产能无法利用。虽然得益于需求的大幅增长，同类产品的产、销绝对数 量有所增加，但是市场份额却不断下降，说明国内产业的竞争能力在不断减 弱，市场地位不断恶化。调查期内，同类产品的税前利润持续减少，到 2019 年 53 反补贴调查申请书 公开版本 已陷入亏损状态；投资收益率不断下降，并且始终大幅低于融资成本。在调查 期的四年中，有三年现金流为负数，说明公司的综合状况在恶化。 综合考虑国内市场需求、申请调查产品的进口数量和价格，以及国内产业 各项经济指标的变化，可以确定获得补贴的申请调查产品的大量进口是造成国 内产业陷入严重困境的根本原因，补贴与实质损害之间存在明显的因果关系。 （二） 排他因素 1. 来自其他国家（地区）的进口 调查期内，原产于美国的相关乙二醇和丙二醇的单烷基醚在总进口量中所 占的比重最大，来自其他国家（或地区）的进口数量和所占比例均明显小于美 国产品。目前申请人暂未掌握来自其他国家（或地区）的进口产品存在倾销或 接受补贴的证据。申请人认为，来自其他国家（或地区）的进口不能否定补贴 进口和实质损害之间的因果关系。 2. 市场需求变化 调查期内，中国市场对相关乙二醇和丙二醇的单烷基醚的需求不断增长。 可以确定国内产业受到的实质害并非是由于市场需求减少造成的。 3. 消费模式的变化 相关乙二醇和丙二醇的单烷基醚是性能优越的溶剂和重要的有机合成原 料，应用领域十分广泛。近年来，该产品的应用领域还在不断扩展。国内产业 受到的实质损害并非是由消费模式的变化造成的。 4. 国内产业的生产工艺水平与产品质量 申请人的同类产品装置采用的是成熟、稳定的生产工艺，产品质量完全达 到或超过进口产品的标准。国内产业受到的损害并非是由生产工艺或产品质量 等方面的原因造成的。 54 反补贴调查申请书 公开版本 5. 国内外正常竞争 国内同类产品和申请调查产品的主要生产原料相同，生产工艺和设备也不 存在实质性差异。与申请调查产品相比，国内同类产品在质量、交货周期、售 后服务等方面还具备自身的优势。如果在公平的贸易情况下，国内同类产品完 全能够与进口产品竞争，国内产业不应受到如此严重的损害。 6. 商业流通渠道和限制贸易的政策 目前相关乙二醇和丙二醇的单烷基醚在国内完全实行市场化的价格机制， 产品的生产经营受市场规律调节，在商业流通渠道和贸易政策方面，并不存在 阻碍国内同类产品销售或造成国内产业损害的因素。 7. 国内产业同类产品的出口 调查期内，出口只占国内同类产品产量的 6%—7%，对国内产业的经济指 标没有实质性影响。损害并非是由于出口情况发生变化造成的。 8. 不可抗力 调查期内国内产业未受到自然灾害或其它不可抗力的影响。 八. 公共利益考量 首先，反补贴调查和采取反补贴措施的目的是为了纠正补贴这种不公平的 贸易行为，消除补贴进口对国内产业造成的损害。国家有关部门依法对破坏公 平竞争的补贴进口产品采取贸易救济措施，维护公平有效的市场竞争，这本身 就是维护公共利益的最大体现。 其次，保障国内产业安全对国防、电子、医药、农药等多个产业具有重要 意义。相关乙二醇和丙二醇的单烷基醚是性能优越的溶剂和重要的有机合成原 料。在国防领域，它被用作军用喷气式飞机航空煤油的防冰剂，也是我国军用 高端汽车制动液的主要组份。在电子行业，它是生产覆铜板所必须的溶剂，也 55 反补贴调查申请书 公开版本 用作生产光刻胶和液晶显示屏的光阻稀释剂、剥离剂、光阻去除液。它在医药 （作萃取剂）、农药（做中间体和溶剂）和锂电池（作电解液原料）等行业也 有广泛的应用。 纠正不公平的补贴行为并不会损害下游利益。首先，国内产业完全能够保 质、保量地供应。第二，来自其他国家（地区）的进口不受影响。第三，申请 调查产品仍然能够以公平的价格进入中国市场。国内产业是保障供应和平抑价 格波动的压舱石。从长远看，随着国内市场需求的持续增长，保护国内产业的 健康发展，保障稳定的国产供应来源同样符合下游的利益。 综上，申请人认为，对原产于美国的进口相关乙二醇和丙二醇的单烷基醚 进行反补贴调查并依法采取反补贴措施不但能够维护国内产业的合法利益，而 且对于保障下游的产业安全也有重要意义，是符合公共利益的。 九. 结论与请求 根据上述事实和理由，申请人认为： 原产于美国的进口相关乙二醇和丙二醇的单烷基醚产品获得了大量补贴并 大量进口到中国市场，对国内产业造成了实质损害。 为了维护国内产业的合法权益和保障产业的健康发展，根据《中华人民共 和国对外贸易法》和《中华人民共和国反补贴条例》的规定，申请人请求中华 人民共和国商务部对原产于美国的进口相关乙二醇和丙二醇的单烷基醚产品进 行反补贴调查，并向国务院税则委员会建议，对上述产品征收反补贴税。 56 反补贴调查申请书 公开版本 第二部分. 保密申请 根据《反补贴条例》第 22 条的规定，申请人请求对如下所述第一部分中的 材料作保密处理，即除了本案调查机关及《反补贴条例》所规定的部门可以审核 及查阅该部分之外，该部分材料得以任何方式进行保密，如禁止以任何方式接触、 查阅、调卷或了解本申请书保密部分的任何材料。 保密申请包括并指向以下材料： 一．申请书第一部分正文 • 申请人生产、经营及财务数据 • 申请书公开版本中声明保密的内容 二．申请书附件： • “附件 6：关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的 说明”中申请人和支持申请企业的同类产品产量 • 附件 38：申请人同类产品生产、经营及财务数据 57 反补贴调查申请书 公开版本 第四部分. 附件清单 附件1： 申请人的营业执照 附件2： 授权委托书 附件3： 代理律师指派书 附件4： 律师执业证明 附件5： 支持申请企业的营业执照及支持声明 附件6： 关于中国相关乙二醇和丙二醇的单烷基醚生产和进口情况的说明 附件7： 中华人民共和国海关进出口税则 附件8： 美国化学理事会——乙烯和丙烯上下游产品树状图 附件9： ICIS——乙烯、丙烯价格与油价的相关性 附件10： 能源税收政策：第 114 届国会议题 附件11： 上游石油基础设施政府补贴对美国石油生产和全球二氧化碳排放的影 响 附件12： 陶氏和利安德巴塞尔公司的乙烯、环氧乙烷、丙烯、环氧丙烷产能 附件13： 美国化石燃料补贴自述报告（向 G20 同行审议小组提交） 附件14： 延迟无形钻井成本扣减的影响 附件15： 2019 财年美国政府预算分析 附件16： 2014 财年预算提案中的石油和天然气行业税收问题 附件17： 不同类型能源的税收激励措施的价值 附件18： 美国能源征税 附件19： 石油和天然气税收补贴现状与分析 59 反补贴调查申请书 公开版本 附件20： OECD 化石燃料补贴数据库—2016 年美国各州向石油和天然气产业提 供的补贴 附件21： 美国能源部研发补贴支出概要 附件22： 美国进出口银行贷款批准记录 附件23： OECD 公布的 CIRR 商业参考利率 附件24： “德克萨斯经济发展法案”的介绍和审计报告 附件25： 德克萨斯企业基金概述及拨款项目列表 附件26： 密执安经济发展局报告和项目审计报告 附件27： “复兴区”项目介绍和立法报告 附件28： “棕地”再开发营业税抵免项目年报 附件29： 密执安州 198 号法案财产税免除项目的介绍和批准记录 附件30： 密执安经济发展局报告—“卓越能源中心”项目 附件31： 密执安州法典——208.1430 附件32： 密执安经济发展局报告——光伏制造业税金抵免项目 附件33： 田纳西州政府间关系咨询委员会关于 PILOT 项目的报告 附件34： 田纳西州财政部审计员办公室关于 PILOT 项目使用情况的披露 附件35： FastTrack 项目介绍及拨款记录 附件36： 路易斯安那州经济发展部网站——ITE 项目介绍 附件37： 路易斯安纳州工商业委员会补贴项目报告 附件38： 申请人同类产品生产、经营和财务数据 60