Paravano, Jeffrey H.

Energy tax credits and the Inflation Reduction Act / Jeffrey H. Paravano, Nicholas M. Mowbray


Resumen.

The Inflation Reduction Act (IRA) marks a pivotal milestone in U.S. climate legislation. Included in the IRA are a number of changes and modifications to existing renewable energy tax credits, as well as the enactment of new renewable tax credits. This article provides an in-depth overview of these renewable tax credits, how they operate after the IRA, and recent IRS guidance relating to various aspects of the renewable credits


ENERGÍAS RENOVABLES
IMPUESTOS
INCENTIVOS FISCALES
GASTOS FISCALES
BONIFICACIONES TRIBUTARIAS
INFLACION
REDUCCION
ESTADOS UNIDOS


Mowbray, Nicholas M.

Journal of Taxation of Investments 0747-9115 v. 40, n. 4, Summer 2023, p. 15-37

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