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008			250303t2024 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970855 _aStamper, Dustin
245	1	0	_aIRS offers partial clarity for future energy projects _c Dustin Stamper; Ellen Martin
520			_aThe Inflation Reduction Act has provided a massive boost in energy investments over the last two years, but the true transformation in energy tax policy is still coming. The existing production and investment tax credits are scheduled to change dramatically for projects that begin construction after this year. Gone will be the old versions of Code Sections 45 and 48, which picked winners and losers by prescribing specific categories of property that qualified. Under new Sections 48E and 45Y, any technology meeting new “technology neutral” standards can potentially benefit. But there will still be winners and losers depending on how the IRS interprets the rules. Newly proposed regulations finally give us some insight into what will qualify, but leave some major questions unanswered. The authors explore key aspects of the rules.
650		4	_946815 _aINFLACION
650		4	_948058 _aPOLITICA ENERGETICA
650		4	_942642 _aDESGRAVACIONES FISCALES
650		4	_950788 _aENERGÍAS RENOVABLES
700	1		_972380 _aMartin, Ellen
773	0		_9172580 _oOP 235/2024/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 41-4, Summer 2024 , p. 47-53
942			_cART