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Energy Taxation
Crude Oil Windfall Profits Taxes: Background and Policy Considerations, In Focus No. IF12064 (Mar. 23, 2022)
Potential Impacts of a Federal Gasoline Tax Moratorium, Insight No. IN11879 (Mar. 9, 2022)
Effective Marginal Tax Rates on Energy-Related Capital Investments: Effects of the Investment Tax Credit and Accelerated Depreciation, Insight No. IN11828 (Dec. 15, 2021)
Energy Tax Provisions: Overview and Budgetary Cost, No. R46865 (Aug. 3, 2021)
Carbon Capture and Sequestration Tax Credit (“Section 45Q”) Legislation in the 117th Congress, Insight No. IN11710 (Jul. 28, 2021)
Carbon Storage Requirements in the 45Q Tax Credit, In Focus No. IF11639 (Jun. 28, 2021)
The Tax Credit for Carbon Sequestration (Section 45Q), In Focus No. IF11455 (Jun. 8, 2021).
The Energy Credit or Energy Investment Tax Credit (ITC), In Focus No. IF10479 (Apr. 23, 2021)
Oil and Gas Tax Preferences, In Focus No. IF11528 (Apr. 16, 2021)
Tax Credit Bonds: Overview and Analysis, No. R40523 (Updated Apr. 1, 2021)
A Brief Comparison of Two Climate Change Mitigation Approaches: Cap-and-Trade and Carbon Tax (or Fee), In Focus No. IF11103 (Jan. 12, 2021)
Tax Provisions Expiring in 2020 (“Tax Extenders”), No. R46627 (Dec. 3, 2020)
Energy Tax Provisions Expiring in 2020, 2021, 2022, and 2023 (“Tax Extenders”), No. R46451 (Jul. 14, 2020)
The Oil Spill Liability Trust Fund Tax: Background and Reauthorization Issues in the 116th Congress, In Focus No. IF11160 (Apr. 3, 2019)
The Value of Energy Tax Incentives for Different Types of Energy Resources, No. R44852 (Updated Mar. 19, 2019)
Energy Tax Provisions That Expired in 2017 (“Tax Extenders”), No. R44990 (Updated Mar. 8, 2018)
The Oil Spill Liability Trust Fund Tax: Reauthorization Issues and Legislation in the 115th Congress, In Focus No. IF10823 (Updated Feb. 12, 2018)
Energy Tax Provisions in the Tax Cuts and Jobs Act (H.R. 1), Insight No. IN10813 (Nov. 8, 2017)
Energy Policy: 114th Congress Issues, No. R42756 (Updated Sep. 30, 2016)
Energy Tax Policy: Issues in the 114th Congress, No. R43206 (Updated Jun. 15, 2016)
Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources, No. R41953 (Updated Mar. 19, 2015)
Oil and Gas Tax Issues in the Tax Reform Act of 2014 and the President’s FY2015 Budget Proposal, In Focus No. IF10206 (Jul. 17, 2014)
Production Tax Credit Incentives for Renewable Electricity: Financial Comparison of Selected Policy Options, No. R43340 (Dec. 20, 2013)
Oil Industry Financial Performance and the Windfall Profits Tax, No. RL34689 (Updated Jul. 13, 2011)
Energy Tax Policy: Historical Perspectives on and Current Status of Energy Tax Expenditures, No. R41227 (Updated May 2, 2011)
Oil and Natural Gas Industry Tax Issues in the FY2012 Budget Proposal, No. R41669 (Mar. 3, 2011)
Tax-Favored Financing for Renewable Energy Resources and Energy Efficiency, No. R41573 (Jan. 10, 2011)
