Energy Tax Incentives and the Alternative Minimum Tax

Curtis Carlson and Gilbert Metcalf

No 722, Discussion Papers Series, Department of Economics, Tufts University from Department of Economics, Tufts University

Abstract: We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC limitations in the regular tax. The AMT has a smaller but still pronounced impact on the ability of firms to use these credits. Finally, we provide some illustrative calculations to demonstrate how the AMT can lead to very different levelized costs of producing electricity from a wind power project.

Date: 2008
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Journal Article: Energy Tax Incentives and the Alternative Minimum Tax (2008)
Working Paper: Energy Tax Incentives and the Alternative Minimum Tax (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:tuf:tuftec:0722

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