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Energy Tax Incentives and the Alternative Minimum Tax

  • Carlson, Curtis
  • Metcalf, Gilbert E.

We take a first look at limitations on the use of energy–related tax credits contained in the General Business 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.

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Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 61 (2008)
Issue (Month): 3 (September)
Pages: 477-91

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Handle: RePEc:ntj:journl:v:61:y:2008:i:3:p:477-91
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  1. Gilbert E. Metcalf, 2006. "Federal Tax Policy Towards Energy," Discussion Papers Series, Department of Economics, Tufts University 0612, Department of Economics, Tufts University.
  2. Mihir A. Desai & Dhammika Dharmapala & Monica Singhal, 2008. "Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit," NBER Working Papers 14149, National Bureau of Economic Research, Inc.
  3. Desai, Mihir & Dharmapala, Dhammika & Singhal, Monica, 2008. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit," Working Paper Series rwp08-035, Harvard University, John F. Kennedy School of Government.
  4. Lyon, Andrew B., 1990. "Investment Incentives under the Alternative Minimum Tax," National Tax Journal, National Tax Association, vol. 43(4), pages 451-65, December.
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