Zesc or Deq V2
Zesc or Deq V2
Zesc or Deq V2
Waste-to-Energy ZESC
July 2010 1
“ZESC”?
Zero
Emissions
Sanitary
Combustion
2
Waste Policy Impacts:
3
PROBLEM
ONE
IRS definition of “solid waste”
1. Waste streams recycled above 35% by weight or volume,
considered by IRS as a commodity.
2. Commodity transactions are taxable
3. Tax-exempt bond financings or 501 (c) 3 status in jeopardy of
losing tax-exempt status from IRS
4. IRS targets solid waste tax violations as primary cause of litigation
Current Condition:
1. Recycling more waste in Oregon wastesheds caps
credits
2. Capping recycling volumes freezes Oregon’s additional
credit incentive
3. Metrics from scientific data of reducing impacts omitted
from consideration
http://www.scribd.com/doc/30999508
http://www.scribd.com/doc/31782738 Solutions ->
http://www.scribd.com/doc/31752447 5
http://www.scribd.com/doc/33095326
CHALLENGE: Transfer title to solid waste.
How?
- Solid waste priced at $0.00/ton (zero) may exchange
Solid Waste Title for “Services”
Parameters: achieving least waste pollution
impacts/ton = greatest DEQ rewards = greatest service
IRS compliant, DEQ compliant target, and State Law
compliant.
DEQ to enable more recycling with less environmental
impact as basis for awarding any additional credits
Result*1 Oregon wastesheds become tax-compliant
7
ZESC design achieves priorities.
Compare to coal:
$$$cost of fuel> 30%
of budget
8
No smokestack ~ DEQ monitoring
additional credits :
CO, CO2, NOx, SOx, Hg, Sc,
dioxin/furans/ air.
Heavy metals and
$0/fuel creates margin ->
acid/groundwater
remediation
Greenest
We’ve known
Brickshow
+
Prefab
to do itfoamed
for a long
concrete
time.
= nothing left for the landfill. 9
The upshot:
DEQ quantifies
efficiency of remediation ~ environmental impacts.
ZESC offers solution that is
tax-compliant and applied to all.
Most WTE
have a
smokestack,
All of these technologies
Technologies that are leave the solid waste in and
the send the
ash to the
landfill, producing pollution:
not designed
up (air) and landfill
to address solid waste
environmental down (aquifer). or ashpond.
impact as ZESC: But what about otherThis repeats
WTE technologies? Up/Down
pollution.
What is not in doubt is that the DEQ, when presented
with a feasible (no cost to the people) plan to
was exchanged?
A TAXABLE EVENT
LANDFILL
Better: Constructive sale tax treatment.
What does that mean?
“selling something”
Capital gains
Viola!
14
How may the DEQ proceed?
How may the DEQ quantify “service”?
Consider the RPS legislation:
Mercury abatement
Arsenic abatement
Dioxins and Furans reductions
Heavy Metals in groundwater gradually eliminated
Methane Plume eliminated
IRS recycling 35% cap compliance
Planned results:
16
DEQ
Incentives
Level playing field for awarding additional credits by assessing all
impacts, avoids selective defaulting to least environmentally-
favorable, political objective
17
My thanks for
your time and attention,
http://www.scribd.com/doc/30999508
http://www.scribd.com/doc/31782738
http://www.scribd.com/doc/31752447
http://www.scribd.com/doc/33095326
http://www.scribd.com/doc/34570159
http://www.scribd.com/doc/34570294
http://www.scribd.com/doc/34576632 Marni Zollinger
http://www.scribd.com/doc/34576665
http://www.scribd.com/doc/34581352 ZESC Developer
http://www.scribd.com/doc/34581392
zesc1971@gmail.com