The long and winding road the inflation reduction act’s energy and environmental tax credits Roberta F. Mann and Tracey M. Roberts
By: Mann, Roberta F
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Contributor(s): Roberts, Tracey M.
Material type: 
ArticleSubject(s): INFLACION | POLITICA DEL MEDIO AMBIENTE | POLITICA ENERGETICA | SUBVENCIONES PUBLICAS | HISTORIA
In:
National Tax Journal v.78, n.1, march 2025, p. 223-261Summary: The Inflation Reduction Act of 2022 (IRA) is regarded as the largest climate bill in US history. This article outlines the legislative and political history of the environmental and energy tax incentives in the IRA and examines the choice of these instruments in view of other potential government actions. The article concludes that, while other instruments may have been more effective in expediting the transition to a fossil-free future, congressional support for legacy energy interests continues to influence, and possibly overdetermine, US climate and tax policy today.
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| OP 233/2025/1 National Tax Journal | OP 233/2025/1-1 Tax competition with intermunicipal cooperation | OP 233/2025/1-2 Evaluating the cost-effectiveness of individual income tax incentives | OP 233/2025/1-3 The long and winding road | OP 233/2025/2 National Tax Journal | OP 233/2025/2-1 Dollars, desks, and development | OP 233/2025/2-2 The effects of introducing withholding on tax compliance |
Bibliografía.
The Inflation Reduction Act of 2022 (IRA) is regarded as the largest climate bill in US history. This article outlines the legislative and political history of the environmental and energy tax incentives in the IRA and examines the choice of these instruments in view of other potential government actions. The article concludes that, while other instruments may have been more effective in expediting the transition to a fossil-free future, congressional support for legacy energy interests continues to influence, and possibly overdetermine, US climate and tax policy today.
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