3.1.4 Promoting EE through Federal Tax Policy

LPDD Recommendation: “Congress should use tax policy to promote energy efficiency by providing tax credits for energy efficient appliances, equipment, and building and by removing tax policies that discourage energy efficiency and promote the use of fossil fuels.”

ACEEE Report on Recommended EE Code Changes

Includes ways to refine (previously existing) energy efficiency tax credits, removing tax disincentives to efficiency investments under the business tax code, and eliminating fossil fuel subsidies.

Expired Federal EE Tax Credits

The Sec. 25C Nonbusiness Energy Property Credit for Existing Homes, the Sec. 45L Energy Efficient Home Credit, and the Sec. 179D Commercial Building Tax Deduction.