On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of … energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other …-existing initiatives that the law extends as well as new initiatives. In this paper I survey federal tax energy policy focusing both on …

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of … energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other …-existing initiatives that the law extends as well as new initiatives. In this paper I survey federal tax energy policy focusing both on …

We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit … unable to use all energy-related tax credits due to GBC limitations in the regular tax. The AMT has a smaller but still …