Virtual Resource Room Navigation
Energy Taxation
Energy Tax Provisions: Overview and Budgetary Cost, R46865 (Updated February 26, 2024)
The Section 45Q Tax Credit for Carbon Sequestration, IF11455 (Updated August 25, 2023)
The Clean Hydrogen Production Credit: How the Incentives are Structured, IF12602 (March 1, 2024)
The Section 45Z Clean Fuel Production Credit, IF12502 (September 27, 2023)
Energy Tax Credits and the Global Minimum Tax, IF12439 (Updated July 21, 2023)
Crude Oil Windfall Profits Taxes: Background and Policy Considerations, IF12064 (March 23, 2022)
Potential Impacts of a Federal Gasoline Tax Moratorium, IN11879 (March 9, 2022)
Effective Marginal Tax Rates on Energy-Related Capital Investments: Effects of the Investment Tax Credit and Accelerated Depreciation, IN11828 (December 15, 2021)
Energy Tax Provisions: Overview and Budgetary Cost, R46865 (August 3, 2021)
Carbon Capture and Sequestration Tax Credit (“Section 45Q”) Legislation in the 117th Congress, IN11710 (July 28, 2021)
Carbon Storage Requirements in the 45Q Tax Credit, IF11639 (Updated June 28, 2021)
The Energy Credit or Energy Investment Tax Credit (ITC), IF10479 (Updated April 23, 2021)
Oil and Gas Tax Preferences, IF11528 (Updated April 16, 2021)
Tax Credit Bonds: Overview and Analysis, R40523 (Updated April 1, 2021)
A Brief Comparison of Two Climate Change Mitigation Approaches: Cap-and-Trade and Carbon Tax (or Fee), IF11103 (January 12, 2021)
Tax Provisions Expiring in 2020 (“Tax Extenders”), R46627 (December 3, 2020)
Energy Tax Provisions Expiring in 2020, 2021, 2022, and 2023 (“Tax Extenders”), R46451 (July 14, 2020)
The Oil Spill Liability Trust Fund Tax: Background and Reauthorization Issues in the 116th Congress, IF11160 (April 3, 2019)
The Value of Energy Tax Incentives for Different Types of Energy Resources, R44852 (Updated March 19, 2019)
Energy Tax Provisions That Expired in 2017 (“Tax Extenders”), R44990 (Updated March 8, 2018)
The Oil Spill Liability Trust Fund Tax: Reauthorization Issues and Legislation in the 115th Congress, IF10823 (Updated February 12, 2018)
Energy Tax Provisions in the Tax Cuts and Jobs Act (H.R. 1), IN10813 (November 8, 2017)
Energy Policy: 114th Congress Issues, R42756 (Updated September 30, 2016)
Energy Tax Policy: Issues in the 114th Congress, R43206 (Updated June 15, 2016)
Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources, R41953 (Updated March 19, 2015)
Oil and Gas Tax Issues in the Tax Reform Act of 2014 and the President’s FY2015 Budget Proposal, IF10206 (July 17, 2014)
Production Tax Credit Incentives for Renewable Electricity: Financial Comparison of Selected Policy Options, R43340 (December 20, 2013)
Oil Industry Financial Performance and the Windfall Profits Tax, RL34689 (Updated July 13, 2011)
Energy Tax Policy: Historical Perspectives on and Current Status of Energy Tax Expenditures, R41227 (Updated May 2, 2011)
Oil and Natural Gas Industry Tax Issues in the FY2012 Budget Proposal, R41669 (March 3, 2011)
Tax-Favored Financing for Renewable Energy Resources and Energy Efficiency, R41573 (January 10, 2011)
