Energy Tax Credits and Incentives

Summary

This practice note discusses energy tax credits and incentives for businesses, including the investment tax credit, the low sulfur diesel fuel production credit, the energy efficient home credit, the carbon oxide sequestration credit, the biofuel producer credit, the I.R.C. § 179D deduction for commercial buildings, the clean vehicle credit, the previously-owned clean vehicle credit, the qualified commercial clean vehicles credit, the advanced manufacturing production credit, the clean electricity production credit, the clean investment credit, and the clean fuel production credit. In addition, this practice note briefly discusses the residential energy efficient property credit and the non-business energy property tax credit for individuals.