Tax law winners and losers

Journal Article · Tue Sep 01 04:00:00 EDT 1987 · Alternative Sources Energy; (United States)

OSTI ID:5533326

Marier, D

Project economics have not only been affected by changes in utility buyback-rates, fuel costs, and interest rates, but also by changes in the tax laws. The Tax Reform Act of 1986 produced its own set of winners and losers among the types of projects which are being built. Despite the limitations imposed by the new tax law, tax benefits do remain for cogeneration projects. The paper briefly discusses subchapter S and partnerships, depreciation schedules, tax-exempt financing, the advantages under the new law for solid waste facilities, and potential investors in cogeneration projects. 2 figures.

• OSTI ID: 5533326
• Journal Information: Alternative Sources Energy; (United States), Journal Name: Alternative Sources Energy; (United States) Vol. 93; ISSN ASEND
• Country of Publication: United States
• Language: English

Related Subjects

32 ENERGY CONSERVATION, CONSUMPTION, AND UTILIZATION
320304* -- Energy Conservation
Consumption
& Utilization-- Industrial & Agricultural Processes-- Waste Heat Recovery & Utilization
BIOMASS
COGENERATION
DEPRECIATION
DEUS
DUAL-PURPOSE POWER PLANTS
ECONOMIC IMPACT
ECONOMICS
ENERGY FACILITIES
ENERGY SOURCES
ENERGY SYSTEMS
FINANCING
FOSSIL FUELS
FUELS
INDUSTRIAL PLANTS
LAWS
MANAGEMENT
OWNERSHIP
POWER GENERATION
POWER PLANTS
RENEWABLE ENERGY SOURCES
RESOURCE RECOVERY FACILITIES
SOLID WASTES
STEAM GENERATION
TAX CREDITS
TAX LAWS
WASTE DISPOSAL
WASTE MANAGEMENT
WASTE PROCESSING PLANTS
WASTES