The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits

Roberta F. Mann and Tracey M. Roberts

National Tax Journal, 2025, vol. 78, issue 1, 223 - 261

Abstract: The Inflation Reduction Act of 2022 (IRA) is regarded as the largest climate bill in US history. This article outlines the legislative and political history of the environmental and energy tax incentives in the IRA and examines the choice of these instruments in view of other potential government actions. The article concludes that, while other instruments may have been more effective in expediting the transition to a fossil-free future, congressional support for legacy energy interests continues to influence, and possibly overdetermine, US climate and tax policy today.

Date: 2025
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