Strategic implications of the Tax Reform Act of 1984: how will it affect energy efficiency, cogeneration, and alternative energy project financing

Journal Article · · Strategic Plan. Energy Manage.; (United States)

OSTI ID:6003011

Klepper, M; Breed, D P

Several provisions in the Tax Reform Act of 1984 will affect energy efficiency or energy generation transactions of importance to planners and energy managers. These include: (1) extending the accelerated cost recovery period from 15 to 18 years; (2) limiting the availability of tax benefits in transactions involving tax-exempt entities; (3) codifying the distinction between service contracts and leases and creating a special safe harbor for service contracts involving cogeneration or alternative energy transactions; (4) failing to extend or expand the availability of the energy tax credits, and (5) postponing the effective date for finance leases. The author examines each provision to see how it will affect the financing of energy efficiency, cogeneration, and alternative energy projects.

• Research Organization: Lane and Edson, P.C., Washington, DC
• OSTI ID: 6003011
• Journal Information: Strategic Plan. Energy Manage.; (United States), Journal Name: Strategic Plan. Energy Manage.; (United States) Vol. 4:3; ISSN SPEME
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
293000* -- Energy Planning & Policy-- Policy
Legislation
& Regulation
COGENERATION
CONTRACTS
DEUS
ECONOMIC POLICY
EFFICIENCY
ENERGY EFFICIENCY
ENERGY POLICY
ENERGY SOURCES
ENERGY SYSTEMS
FINANCIAL INCENTIVES
GOVERNMENT POLICIES
LAWS
LEASES
LEGAL ASPECTS
LEGAL INCENTIVES
POWER GENERATION
RENEWABLE ENERGY SOURCES
STEAM GENERATION
TAX CREDITS
TAX LAWS