Oregon's lucrative business energy tax credit, which provides a 50% write-off on renewable energy projects with a cap of $20 million, was recently tweaked by legislators in an effort to encourage renewable energy equipment manufacturers into the state. The new provision increases the cap on such manufacturers from $20 million to $40 million, while retaining the 50% multiplier to provide a maximum tax credit of $20 million. While the change arose in the context of some significant solar manufacturers coming to the state, it benefits anyone manufacturing equipment that generates electricity from renewable energy, says Robert Manicke of Stoel Rives, a law firm. "I believe what the legislature was thinking is that these kinds of manufacturers are the ones that really create a substantial number of jobs," Manicke says. "And that justifies this sort of upfront exemption. It's supposed to function as an incentive and the state is supposed to win in the end." The state eventually gets its money back by taxing the wages of new employees, Manicke says.