skip to main content
OSTI.GOV title logo U.S. Department of Energy
Office of Scientific and Technical Information

Title: Evaluation of energy related tax and tax credit programs. Analysis Memorandum AM/IA/78-12

Technical Report ·
OSTI ID:6073829

This report presents the results of an EIA analysis of several energy tax and conservation measures associated with the National Energy Act and currently under consideration by the Congress. The measures addressed include: the proposed tax credits for energy conservation and solar investments (H.R. 5263, Parts I and III); petroleum and natural gas user taxes and industrial investment tax credits both as proposed by the President on April 20, 1977, in the National Energy Plan (NEP), and as passed by the Senate (H.R. 5263, Part VI); and the crude oil equalization taxes both as passed by the House (H.R. 8444) and as proposed in the NEP. In order to analyze the impacts of these measures, a modified version of the Series C Projection in the 1977 Administrator's Annual Report (AAR) is used as a reference case. The analysis assesses the impact of each measure applied as follows: conservation and solar tax credits applied to the residential and commercial sectors; petroleum and natural gas user taxes with the industrial investment tax credits in addition to the conservation and solar tax credits; and finally the above measures plus the crude oil equalization tax.

Research Organization:
Department of Energy, Washington, DC (USA). Energy Information Administration
OSTI ID:
6073829
Report Number(s):
DOE/EIA-0102/8
Country of Publication:
United States
Language:
English