{
  "id": "R44990",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R44990",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 579134,
      "date": "2018-03-08",
      "retrieved": "2018-04-03T13:46:19.138198",
      "title": "Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d)",
      "summary": "Thirteen temporary energy tax provisions expired at the end of 2017. All of these provisions had expired at the end of 2016, and were retroactively extended by the Bipartisan Budget Act of 2018 (BBA; P.L. 115-123) and made available for the 2017 tax year. \nThis report briefly summarizes and discusses the economic impact of energy-related tax provisions that expired at the end of 2017, including the following:\nRenewable energy property provisions\nProduction Tax Credit (PTC) for Nonwind Facilities\nAlternative and renewable fuels provisions\nIncentives for Biodiesel and Renewable Diesel\nIncentives for Alternative Fuel and Alternative Fuel Mixtures\nAlternative Fuel Vehicle Refueling Property\nSecond Generation (Cellulosic) Biofuel Producer Credit\nSpecial Depreciation Allowance for Second Generation (Cellulosic) Biofuel Plant Property\nVehicles provisions\nAlternative motor vehicle credit for qualified fuel cell vehicles\nCredit for two-wheeled plug-in electric vehicles\nBuilding energy efficiency provisions\nCredit for Construction of Energy-Efficient New Homes\nEnergy-Efficient Commercial Building Deduction\nCredit for Section 25C Nonbusiness Energy Property\nOther provisions\nSpecial Rule to Implement Electric Transmission Restructuring\nCredit for Production of Indian Coal\nThis report does not include provisions that in the past have been classified as individual or business related. For a general overview of expired tax provisions and tax extenders, see CRS Report R44677, Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), by Molly F. Sherlock. For an overview of individual and business provisions, see CRS Report R44925, Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief, coordinated by Molly F. Sherlock; and CRS Report R44930, Business Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4907,
          "name": "Energy Policy"
        },
        {
          "source": "IBCList",
          "id": 4935,
          "name": "Energy Tax"
        }
      ]
    },
    {
      "source": "EveryCRSReport.com",
      "id": 577296,
      "date": "2017-10-23",
      "retrieved": "2018-01-05T14:24:34.015305",
      "title": "Energy Tax Provisions That Expired in 2016 (\u201cTax Extenders\u201d)",
      "summary": "Sixteen temporary energy tax provisions expired at the end of 2016. Most of the expired provisions were last extended in 2015 as part of the Protecting Americans from Tax Hikes (PATH) Act of 2015, signed into law as Division Q of the Consolidated Appropriations Act, 2016 (P.L. 114-113). Under this law, all tax provisions that had expired at the end of 2014 were retroactively extended. Most expired energy tax provisions were extended for two years, through 2016. Division P of P.L. 114-113 also included longer-term extensions with scheduled phaseouts for wind and solar tax credits. \nThis report briefly summarizes and discusses the economic impact of energy-related tax provisions that expired at the end of 2016, including the following:\nRenewable energy property provisions\nProduction Tax Credit (PTC) for Non-Wind Facilities\nEnergy Credit for Non-Solar Facilities\nFive-Year Cost Recovery for Certain Energy Property\nCredit for Residential Energy Property\nAlternative and renewable fuels provisions\nIncentives for Biodiesel and Renewable Diesel\nIncentives for Alternative Fuel and Alternative Fuel Mixtures\nAlternative Fuel Vehicle Refueling Property\nSecond Generation (Cellulosic) Biofuel Producer Credit\nSpecial Depreciation Allowance for Second Generation (Cellulosic) Biofuel Plant Property\nVehicles provisions\nAlternative motor vehicle credit for qualified fuel cell vehicles\nCredit for two-wheeled plug-in electric vehicles\nBuilding energy efficiency provisions\nCredit for Construction of Energy-Efficient New Homes\nEnergy-Efficient Commercial Building Deduction\nCredit for Section 25C Nonbusiness Energy Property\nOther provisions\nSpecial Rule to Implement Electric Transmission Restructuring\nCredit for Production of Indian Coal\nThis report does not include provisions that in the past have been classified as individual or business related. For a general overview of tax provisions that expired in 2016, see CRS Report R44677, Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), by Molly F. Sherlock. For an overview of individual and business provisions, see CRS Report R44925, Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief, coordinated by Molly F. Sherlock; and CRS Report R44930, Business Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4907,
          "name": "Energy Policy"
        },
        {
          "source": "IBCList",
          "id": 4935,
          "name": "Energy Tax"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy",
    "Energy Policy"
  ]
}