U.S. Inflation Reduction Act Clean Energy Tax Credits
Following the passage of the Inflation Reduction Act (IRA), the U.S. Department of the Treasury released requests for public comment on several clean energy tax credits included in the law, including those for the production of clean hydrogen, clean electricity, and clean fuels.
CATF experts provided input and recommendations around these key areas and are continuing to engage on the implementation of these tax provisions. CATF developed this set of issue briefs to help stakeholders digest some of the issues that are central to implementing IRA tax credits in a manner that truly promotes the clean energy economy.
45V – Hydrogen Production Tax Credit
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Category: Implementation
Negative emissions rates should not be allowed for biomethane
Published on: November 26, 2024 -
Category: Implementation
Fixed upstream emission rates undermine the climate benefits of section 45V hydrogen production tax credit
Published on: April 5, 2024 -
Category: Implementation
Kilogram-by-kilogram approach for determining the carbon intensity of qualified clean hydrogen
Published on: April 5, 2024 -
Category: Implementation
Systemwide emissions and the importance of the three pillars
Published on: April 5, 2024 -
Category: Implementation
Alternative incrementality compliance pathways
Published on: April 5, 2024
45Z – Clean Fuel Production Tax Credit
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Category: Implementation
Statutory overview of 45Z
Published on: August 19, 2024 -
Category: Implementation
Climate Smart Agriculture practices require differentiation
Published on: August 19, 2024 -
Category: Implementation
Properly accounting for indirect land use change
Published on: August 19, 2024 -
Category: Implementation
Negative emissions rates: potential for extreme, unintended fiscal and environmental consequences
Published on: August 19, 2024 -
Category: Implementation
Carbon intensity of vegetable-based oils must full account for cross-market substitution effects
Published on: August 19, 2024 -
Category: Implementation
Synthetic SAF can, and should, qualify for 45Z
Published on: August 19, 2024
48E – Clean Electricity Investment Tax Credit
40B – Sustainable Aviation Fuel Production Tax Credit
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Category: Implementation
GREET underestimates indirect land use change, undermining the climate benefits of section 40B
Published on: April 5, 2024 -
Category: Implementation
Accounting for soil organic carbon for section 40B eligibility is neither aligned with statute or technologically feasible
Published on: April 5, 2024
