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Sunday, March 25, 2007

Kaufmann on Federal Income Tax Incentives for Energy from Renewable Resources

John Kaufmann (PriceWaterhouseCoopers, New York) has published Federal Income Tax Incentives for Energy from Renewable Resources, 20 J. Nat. Resources & Envtl. L. 163 (2006).  Here is part of the Introduction:

One of the factors that business people need to weigh in evaluating a renewable energy project is the tax effect thereof. The current Tax Code contains several sections which provide tax subsidies for users and producers of energy from renewable sources. Many of the credits available in the current code were added or amended by the American Jobs Creation Act of 2004 and Title XIII of the Energy Policy Act of 2005. This article lists some of these subsidies, and briefly discusses their effect on different classes of taxpayers. The discussion below is limited to federal income tax benefits for investment in renewable energy sources. A subject for another article would be state tax benefits and non-tax governmental benefits for investments of this type. This article also does not discuss the federal income taxation of topics separate from, although related to, investment in renewable sources of energy, such as subsidies for energy conservation, or subsidies for efficient production of energy from traditional sources.

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