I write in opposition to the Regional Greenhouse Gas Initiative (RGGI) and encourage the Virginia Department of Environmental Quality (DEQ) to recognize carbon neutrality for greenhouse gas (GHG) emissions from biomass and maintain clearly exempt new and existing industrial boilers. As DEQ proceeds with this rulemaking I ask that you consider these comments and clearly exempt new and existing industrial boilers and make clear that biogenic carbon dioxide emissions should be recognized as carbon neutral irrespective of whether the biomass is co-fired with fossil fuels. Existing industry facilities will face severe economic impacts from this rule as currently proposed, which will be a barrier to creating new high-paying jobs in Virginia.