Major tax changes for cogeneration and small power production facilities

Journal Article · Mon Sep 01 00:00:00 EDT 1986 · Cogener. Small Power Mon.; (United States)

OSTI ID:7143085

Goodwin, L

The Tax Reform Act changes the treatment of cogeneration and alternative energy projects, and eliminates many of the financial incentives these projects enjoyed. New depreciation rules and repeal of the regular 10% investment tax credit for business property are the major changes which affect cogenerators and small power producers. The author summarizes the effective dates of various depreciation provisions during the transition period, and describes the impact of tax reform as varying according to the type of technology involved. He concludes that the overall effect is negative, but the ultimate impact will only be known after the capital markets have had time to adjust.

• Research Organization: Wickwire, Gavin and Gibbs, Washington, DC
• OSTI ID: 7143085
• 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

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290800* -- Energy Planning & Policy-- Heat Utilization-- (1980-)
299000 -- Energy Planning & Policy-- Unconventional Sources & Power Generation
COGENERATION
DEUS
ECONOMIC POLICY
ENERGY SOURCES
ENERGY SYSTEMS
FINANCIAL INCENTIVES
GAS TURBINES
GOVERNMENT POLICIES
HYDROELECTRIC POWER PLANTS
INVESTMENT
MACHINERY
ON-SITE POWER GENERATION
POWER GENERATION
POWER PLANTS
RENEWABLE ENERGY SOURCES
SMALL-SCALE HYDROELECTRIC POWER PLANTS
STEAM GENERATION
TAX CREDITS
TAXES
TURBINES
TURBOMACHINERY