Renewable Energy and Energy Efficiency Tax Incentive Resources
Released: 2009-03-23T00:00:00

Full Text of Tax Incentive Legislation

Energy Policy Act of 2005 (EPACT) P.L. 109-58 . The tax provisions are located in Title XIII.

Emergency Economic Stabilization Act of 2008 (EESA) P.L. 110-343 . The tax provisions are located in Titles I, II, and III of Division B, the Energy Improvement and Extension Act of 2008.

American Recovery and Reinvestment Act of 2009 (ARRA) P.L. 111-5 . Conference Report with full text of the act ( H.R. 1 , as passed, P.L. 111-5 ) and the Joint Explanatory Statement. The tax provisions are located in Division B, Title I.

Federal Incentives

This section lists and describes several resources that contain information about federal incentives available to support energy efficiency and renewable energy.

Tax Incentives Assistance Project (TIAP) http://www.energytaxincentives.org/

This website is sponsored by a number of government agencies, nonprofit groups, and other organizations. It focuses solely on information about federal tax incentives. Information is organized into categories for consumers, businesses, and builders/manufacturers. The site includes updates about enacted federal legislation and provides links to Internal Revenue Service (IRS) tax forms.

Environmental Protection Agency (EPA) Energy Star http://www.energystar.gov/index.cfm?c=products.pr_tax_credits

This website has a page on "Federal Tax Credits for Energy Efficiency." The information on that page is organized into categories for consumers (home improvements, cars, solar energy, fuel cells), home builders, appliance manufacturers, and commercial buildings. The site includes a frequently asked questions (FAQ) section providing answers about energy efficiency tax credits.

Department of Energy (DOE) Financial Opportunities http://www1.eere.energy.gov/financing/

This website is focused mainly on information about matching funds, grants, and financing. Information is organized into categories for consumers, business/industry/universities, inventors (small business), federal energy managers, states, and Native American tribes. The site includes a section on energy efficiency and consumer home financing.

U.S. Department of Energy Alternative Fuels and Advanced Vehicles Data Center (AFDC) http://www.eere.energy.gov/afdc/

This website presents information about incentives for alternative fuels (renewable fuels and others) and vehicles. A key link provides access to "State and Federal Incentives and Laws." Incentives covered include grants, tax credits, loans, rebates, regulatory exemptions, fuel discounts, and technical assistance. Information on state incentives is made available through a national map and through summary tables organized by type of incentive, regulation, technology/fuel, and user. The information about state incentives is updated after each state legislature's session ends. Information about federal incentives is updated after pertinent legislation is enacted into law. Another link provides access to "Laws and Incentives Enactment History."

U.S. Department of Energy (DOE) Clean Cities Financial Opportunities http://www1.eere.energy.gov/cleancities/financial_opps.html

This website presents information about incentives for alternative fuels and advanced technologies. A link to "Government Sources" provides information about funding opportunities through federal grant-making agencies (Grants.gov), Metropolitan Planning Organization (MPO), the Congestion Mitigation and Air Quality (CMAQ) Program, and various EPA programs. A link to "Solicitations" provides information about business funding opportunities that cover a variety of changing topics that have included plug-in hybrid vehicles, hydrogen vehicles, and transportation planning. Clean Cities Coordinators are available to help with funding applications.

Department of Housing and Urban Development (HUD) Energy Efficient Mortgages Program http://www.hud.gov/offices/hsg/sfh/eem/energy-r.cfm

HUD's website provides information on Energy Efficient Mortgages. These mortgages can help homeowners finance the cost of adding energy-efficiency features to new or existing housing as part of their Federal Housing Authority-insured home purchase or refinance.

Alliance to Save Energy (ASE) Home and Vehicle Tax Credits http://www.ase.org/content/article/detail/2654

ASE's website organizes information into categories on energy efficiency incentives for home improvements, hybrid vehicles, and solar energy. The site includes details on eligible equipment, credit limits, and credit expiration dates.

State and Local Incentives

This section covers websites that list and describe state and local incentives available to support energy efficiency and renewable energy.

Database of State Incentives for Renewables and Efficiency (DSIRE) http://www.dsireusa.org/

DSIRE's website is sponsored by the Interstate Renewable Energy Council (IREC). IREC is a nonprofit organization focused on standards, guidelines, and other activities to support renewable energy. This site contains information about various types of energy efficiency and renewable energy financial incentives provided by state and local governments and utility companies. Summary data is accessed through a national map—and several additional special topic maps—that are linked to data on each state. Alternatively, the data can be searched by technology (solar, wind, geothermal), sector (residential, commercial/industrial, government, utility), and incentive type (tax credits, bonds, grants, loans), and eligible and implementing sectors. The site is updated weekly. Also, the homepage includes a map-link to a list of federal incentives.

U.S. Department of Energy (DOE) State Activities and Weatherization Assistance http://www.eere.energy.gov/weatherization/

DOE's website on the Weatherization Assistance Program has information about how to apply for weatherization funding assistance. The site also has a "state activities" link, which provides information about state-level energy assistance programs.

Incentives by Technology Type

The following are links to resources by type of renewable energy.

Biomass

Database of State Incentives for Renewables and Energy Efficiency (DSIRE). Incentive for Biomass http://www.dsireusa.org/

Energy Efficiency and Renewable Energy. Alternative Fuels and Advanced Vehicles Data Center. State and Federal Incentives and Laws http://www.eere.energy.gov/afdc/progs/fed_summary.php/afdc/US/0

Environmental Protection Agency. Funding Database Biomass/Biogas http://www.epa.gov/chp/funding/bio.html

Geothermal

Database of State Incentives for Renewables and Energy Efficiency (DSIRE). Incentives for Geothermal Heat Pumps and Geothermal Electric http://www.dsireusa.org/

Geothermal Heat Consortium – GeoExchange.org. New Federal Tax Credits for Geothermal Heat Pump Systems http://www.geoexchange.org/component/content/article/90-new-federal-tax-credits-.html

Solar

Alliance to Save Energy. Energy-Efficiency Home and Vehicle Tax Credits. Solar Energy and Fuel Cell http://www.ase.org/content/article/detail/2654#fuelcells_solar

Database of State Incentives for Renewables and Energy Efficiency (DSIRE). Incentives for Solar Technology http://www.dsireusa.org/

Energy Star. Federal Tax Incentives for Renewable Energy. Tax Incentives for Solar Energy Systems http://www.energystar.gov/index.cfm?c=products.pr_tax_credits#s4

Solar Energy Industries Association. Solar Bills/Legislation http://www.seia.org/cs/solar_bills

Solar Energy Industries Association. Frequently Asked Questions on the Solar Investment Tax Credit http://www.seia.org/galleries/pdf/ITC_Frequently_Asked_Questions_10_9_08.pdf

Tax Incentives Assistance Project. Consumer Tax Incentives. Solar Energy Systems http://www.energytaxincentives.org/consumers/

Tax Incentives Assistance Project. Businesses Tax Incentives. Solar Energy Systems http://www.energytaxincentives.org/business/renewables.php

Wind

American Wind Energy Association. Legislative Affairs http://www.awea.org/legislative/

Database of State Incentives for Renewables and Energy Efficiency (DSIRE). Incentives for Wind http://www.dsireusa.org

CRS Reports on Federal Incentives

A number of CRS reports provide information about federal energy efficiency and/or renewable energy incentives:

Recent Legislation

CRS Report R40412, Energy Provisions in the American Recovery and Reinvestment Act of 2009 (P.L. 111-5)

General

CRS Report RL33831, Energy Efficiency and Renewable Energy Legislation in the 110 th Congress

CRS Report RL33578, Energy Tax Policy: History and Current Issues

CRS Report RL34162, Renewable Energy: Background and Issues for the 110 th Congress

Vehicles and Fuels

CRS Report RL32979, Alcohol Fuels Tax Incentives

CRS Report R40168, Alternative Fuels and Advanced Technology Vehicles: Issues in Congress

CRS Report R40110, Biofuels Incentives: A Summary of Federal Programs

CRS Report RS22558, Tax Credits for Hybrid Vehicles

CRS Report RS22351, Tax Incentives for Alternative Fuel and Advanced Technology Vehicles

Wave, Tidal, In-Stream

CRS Report RL33883, Issues Affecting Tidal, Wave, and In-Stream Generation Projects

Wind Power

CRS Report RL34546, Wind Power in the United States: Technology, Economic, and Policy Issues

Popular Incentives Tables

Grants Information

Catalog of Federal Domestic Assistance (CFDA) http://www.cfda.gov/

The CFDA is the primary source of federal grants program information, although actual funding depends upon annual congressional budget appropriations. The CFDA is available on the Internet. Many federal grants do not provide funding directly to individuals, but rather to states, local governments, universities, and tribal entities. Check the "applicant eligibility" section in the CFDA program description to see who may apply. Individuals may be eligible to apply for funds after they have been distributed at the state and local level, through their state energy offices or other contact listed in the CFDA program description.

Grants.gov

http://www.grants.gov

Federal grant funding opportunities are also posted on the website Grants.gov. Grants.gov enables grant seekers to electronically find and apply for competitive grants from all federal agencies.

CRS Reports on Grants

CRS Report RL34035, Grants Work in a Congressional Office

CRS Report RL32159, How to Develop and Write a Grant Proposal

CRS Report RL34012, Resources for Grantseekers