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U.S. Department of Energy
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Tax reform places premium on formal FERC certification - self-certification no longer advisable

Journal Article · · Cogener. Small Power Mon.; (United States)
OSTI ID:5289255

Among the major changes taking place in the tax incentives for cogeneration and small power projects are transition rules, which say who may make use of the current, more generous credit and depreciation provisions. The transition rules place a premium on Federal Energy Regulatory Commission (FERC) certification by the cutoff dates of December 31, 1985 for tax credits and March 1, 1986 for the Accelerated Cost Recovery System depreciation deductions. This encourages qualifying facilities to comply with the law by filing for certification, but it denies benefits to those who have self-certified unless they go through the formal procedure. This will cause a backlog of proceedings and reduce the time FERC has for controversial cases. Other transition rules include definitions and procedures for qualifying facilities.

OSTI ID:
5289255
Journal Information:
Cogener. Small Power Mon.; (United States), Journal Name: Cogener. Small Power Mon.; (United States); ISSN CSPME
Country of Publication:
United States
Language:
English