all companies which produce things like coal, oil, natural gas, aluminum ore, fullers earth, clay for pottery are elligible for a DEPLETION ALLOWANCE which is the minerals industry equivalent of depreciation.
This is part of the tax code, nothing to do with subsidy, just a recognition by the IRS code that these natural resources do eventually run out.
If you run a home business you are allowed depreciation allowance on certain business capital equipment, which becomes useless with time, but which is necessary for you to have to pursue your business interests.
Wind and solar, besides getting the same depreciation allowances you get for your business get, on top of that, gifts of taxpayer money. Not because wind or sunlight run out eventually but just because they provide electricity that is TOO EXPENSIVE TO COMPETE IN THE MARKETPLACE without we the people paying these private companies for the privilege of selling us overpriced electricity the production of which does more to degrade the environment than coal mining or oil drilling ever will.