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| 999 |
_c148402 _d148402 |
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| 003 | ES-MaIEF | ||
| 005 | 20231031111922.0 | ||
| 007 | ta | ||
| 008 | 231030t2023 us ||||| |||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_963369 _aParavano, Jeffrey H. |
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| 245 | 0 |
_aEnergy tax credits and the Inflation Reduction Act _c Jeffrey H. Paravano, Nicholas M. Mowbray |
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| 500 | _aResumen. | ||
| 520 | _aThe 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 | ||
| 650 | 4 |
_950788 _aENERGÍAS RENOVABLES |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
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| 650 | 4 |
_aGASTOS FISCALES _950212 |
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| 650 | 4 |
_aBONIFICACIONES TRIBUTARIAS _933435 |
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| 650 | 4 |
_aINFLACION _946815 |
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| 650 | 4 |
_aREDUCCION _948220 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 |
_971111 _aMowbray, Nicholas M. |
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| 773 | 0 |
_9170442 _oOP 235/2023/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 4, Summer 2023, p. 15-37 |
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| 942 | _cART | ||