Energy Tax Policy: Issues in the 113th Congress - 6 Angebote vergleichen

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Congress has long been concerned with ensuring that contributions for which tax deductions are claimed directly benefit charitable activities. Private foundations, a traditional arrangement that allows donations to non-active charitable entities, typically pay grants out of earnings on donated assets. Another arrangement that is growing rapidly is the donor advised fund (DAF). A taxpayer contributes to a DAF, taking a tax deduction. The fund sponsor makes grants to active charities, advised by the donor. Unlike private foundations, DAFs are not required to pay out a certain proportion of assets as grants each year. DAFs have become increasingly popular in recent years, partly due to commercial funds (e.g, Fidelity) with limited traditional charitable interests. Provisions enacted in the Pension Protection Act of 2006 (P.L. 109-280) required DAF sponsors to report data on grants. The data are reported at the sponsoring organization level, where sponsoring organizations may maintain multiple individual DAF accounts. The 2006 act also directed the Treasury Department to study DAFs, with Congress expressing particular interest in issues relating to potential restrictions on deductions and minimum payout requirements. The Treasury study was released in 2011. Senator Chuck Grassley, Senate Finance chairman at the time of the 2006 legislation, has criticized the study as being disappointing and nonresponsive. The Treasury did not recommend restrictions on deductions (such as those that apply to private foundations where grants are typically made out of earnings), appealing to the lack of legal control by the donor. However, evidence from public comments in the report and sponsor websites indicate that sponsoring organizations typically follow the donor s advice, thus suggesting that donors have effective control over donations and, in some cases, investments. Private foundations have a 5% minimum payout rate (and actual payouts are only slightly above that amount.

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The majority of energy produced in the United States is derived from fossil fuels. In recent years, however, revenue losses associated with tax incentives that benefit renewables have exceeded revenue losses associated with tax incentives benefitting fossil fuels. As Congress evaluates the tax code and various energy tax incentives, there has been interest in understanding how energy tax benefits under the current tax system are distributed across different domestic energy resources. In 2010, fossil fuels accounted for 78.0% of U.S. primary energy production. The remaining primary energy production is attributable to nuclear electric and renewable energy resources, with shares of 11.2% and 10.7%, respectively. Primary energy production using renewable energy resources includes both electricity generated using renewable resources, including hydropower, as well as renewable fuels (e.g, biofuels). The value of federal tax support for the energy sector was estimated to be $19.1 billion in 2010. Of this, roughly one-third ($6.3 billion) was for tax incentives that support renewable fuels. Another $6.7 billion can be attributed to tax-related incentives supporting various renewable energy technologies (e.g, wind and solar). Targeted tax incentives supporting fossil energy resources totaled $2.4 billion. This report provides an analysis of the value of energy tax incentives relative to primary energy production levels. Relative to their share in overall energy production, renewables receive more federal financial support through the tax code than energy produced using fossil energy resources. Within the renewable energy sector, relative to the level of energy produced, biofuels receive the most tax-related financial support. The report also summarizes the results of recently published studies by the Energy Information Administration (EIA) evaluating energy subsidies across various technologies. According to data presented in the EIA reports, the share of direct feder.

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The 113th Congress is considering the possible extension of several expired energy tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014 (S. 2260) would temporarily extend, through 2015, most expired energy tax provisions, including the renewable energy production tax credit (PTC). Under current law, renewable energy projects that begin construction after the end of 2013 will not qualify for the PTC. Other expired energy tax provisions include those that support building energy efficiency and renewable and alternative fuels.

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Energy-Tax-Policy~~Molly-F-Sherlock, Energy Tax Policy: Issues in the 113th Congress, Paperback.

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Lieferung aus: Vereinigte Staaten von Amerika, In Stock.
Die Beschreibung dieses Angebotes ist von geringer Qualität oder in einer Fremdsprache. Trotzdem anzeigen