Renewable Energy Tax Incentives: Selected Issues and Analyses


Meredith L. Pace (Editor)

Series: Energy Policies, Politics and Prices
BISAC: POL044000

In the United States, Federal incentives for the deployment of wind and solar power projects are delivered primarily through the tax code, in the form of accelerated tax depreciation and tax credits that are based on either investment or production.

Both wind and solar projects are equally eligible for accelerated tax depreciation, but tax credit eligibility varies by technology: solar is currently eligible for the investment tax credit (“ITC”), while wind is eligible for either the ITC or the production tax credit (“PTC”), though wind project sponsors typically choose the PTC. The PTC is a per-kilowatt-hour tax (kWh) credit for electricity generated using qualified energy resources.

This book provides a brief overview of the renewable electricity PTC. It describes the credit; a legislative history; and presents data on PTC claims and discusses the revenue consequences of the credit. It also briefly considers some of the economic and policy considerations related to the credit. This book concludes by briefly noting policy options related to the PTC. (Imprint: Nova)

Table of Contents

Table of Contents


Chapter 1 – An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing the Value of Renewable Energy Tax Incentives (pp. 1-82)
Mark Bolinger

Chapter 2 – The Renewable Electricity Production Tax Credit: In Brief (pp. 83-100)
Molly F. Sherlock

Chapter 3 – Production Tax Credit Incentives for Renewable Electricity: Financial Comparison of Selected Policy Options (pp. 101-128)
Phillip Brown

Chapter 4 – U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets? (pp. 129-150)
Phillip Brown


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