Clean Energy Tax Credits
Following the passage of the Inflation Reduction Act (IRA), the U.S. Department of the Treasury released requests for public comment on several clean energy tax credits included in the law, including those for the production of clean hydrogen, clean electricity, and clean fuels.
CATF experts provided input and recommendations around these key areas and are continuing to engage on the implementation of these tax provisions. CATF developed this set of issue briefs to help stakeholders digest some of the issues that are central to implementing tax credits in a manner that truly promotes the clean energy economy.
FEOC – Foreign Entities of Concern
45V – Hydrogen Production Tax Credit
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Category: Policy Impact
Negative emissions rates should not be allowed for biomethane
Published on: November 26, 2024 -
Category: Policy Impact
Fixed upstream emission rates undermine the climate benefits of section 45V hydrogen production tax credit
Published on: April 5, 2024 -
Category: Policy Impact
Kilogram-by-kilogram approach for determining the carbon intensity of qualified clean hydrogen
Published on: April 5, 2024 -
Category: Policy Impact
Systemwide emissions and the importance of the three pillars
Published on: April 5, 2024 -
Category: Policy Impact
Alternative incrementality compliance pathways
Published on: April 5, 2024
45Z – Clean Fuel Production Tax Credit
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Category: Policy Impact
Statutory overview of 45Z
Published on: August 19, 2024 -
Category: Policy Impact
Climate Smart Agriculture practices require differentiation
Published on: August 19, 2024 -
Category: Policy Impact
Properly accounting for indirect land use change
Published on: August 19, 2024 -
Category: Policy Impact
Negative emissions rates: potential for extreme, unintended fiscal and environmental consequences
Published on: August 19, 2024 -
Category: Policy Impact
Carbon intensity of vegetable-based oils must full account for cross-market substitution effects
Published on: August 19, 2024 -
Category: Policy Impact
Synthetic SAF can, and should, qualify for 45Z
Published on: August 19, 2024
48E – Clean Electricity Investment Tax Credit
40B – Sustainable Aviation Fuel Production Tax Credit
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Category: Policy Impact
GREET underestimates indirect land use change, undermining the climate benefits of section 40B
Published on: April 5, 2024 -
Category: Policy Impact
Accounting for soil organic carbon for section 40B eligibility is neither aligned with statute or technologically feasible
Published on: April 5, 2024