内能环境 //www.ludikid.com/category/biden-administration/inflation-reduction-act/ 能源、商品和环境法律和政策开发 弗里2023年2月3日 21:57:01+00 en-US 时钟 一号 https://wordpress.org/?v=6.1.1&lxb_maple_bar_source=lxb_maple_bar_source https://insideenvironmentredesign.covingtonburlingblogs.com/wp-content/uploads/sites/47/2021/06/cropped-cropped-cropped-favicon-3-32x32.png 内能环境 //www.ludikid.com/category/biden-administration/inflation-reduction-act/ 32码 32码 欧盟绿色交易工业计划网-零时代 //www.ludikid.com/2023/02/the-eus-green-deal-industrial-plan-for-the-net-zero-age/ 托马斯·赖利 弗里2023年2月3日 21:56:37+00 欧洲能源和气候政策 减通货膨胀法 Europe绿色交易 欧洲联盟 英国 //www.ludikid.com/?p=8449 p对齐表示“中心点”++/p>欧盟绿商工业计划Continue Reading… p对齐表示"中心点" /p>EU绿色交易产业计划NET-ZOEAD

United States Reduce Act欧盟一直在研究适当的响应方法,提高欧盟作为绿色投资目的地的吸引力,不违反世贸组织规则或自身国家援助规则。

spanid=more-8449>/span>the EU Chips Act)!削弱国家援助规则建立欧盟紧急主权基金and mobilize WTO-compliant trade defense instruments.  Other Member States have expressed concern that such an approach would risk undermining EU provisions on State Aid and fragmenting the EU internal market. 

With some justification, smaller EU Member States are concerned that weakening the EU's State Aid rules would favour more fiscally powerful Member States (52% of the Temporary Crisis Framework (TCF) established following Russia's invasion of Ukraine was notified by Germany and a further 24% by France).  Such Member States would prefer the creation of a joint EU fund – a proposal in turn opposed by fiscally conservative Member States who reject any further joint EU borrowing. 

On 1 February, the Commission released its Communication for A Green Deal Industrial Plan for the Net Zero Age (the Communication) which contains a series of proposals for discussion at the EU Council Summit on February 9-10.  The differences between the various Member States noted above, are likely to influence the discussions at the Council Summit and impact the formal proposal which is expected to be presented to the European Council in late-March.

Contents of the EU's Proposal

The key elements of the Communication are:

  • A Net-Zero Industry Act (NZIA)
  • A Critical Raw Materials Act (CRMA);
  • A temporary Crisis and Transition Framework (TCTF) State Aid framework;
  • Repurposing existing EU programs to fund the green transition!and
  • Production targets;

The NZIA is intended to create a simplified regulatory framework for production capacity.  It will target key product sectors including batteries, wind-turbines, heat pumps as well as technologies including solar, electrolyzer and carbon capture and storage (CCUS).  The list of targeted sectors suggests that the Commission intends building on existing initiatives such as the proposed Batteries and Waste Batteries Regulation and legislative proposals forming part of its Hydrogen Strategy. 

The CRMA is intended to ensure access to critical raw materials by:

  • diversifying sourcing;
  • reducing dependence on highly concentrated supplies from third countries;
  • improving recycling of materials already on the internal market!并
  • 创建同心国的Critical原材料俱乐部,帮助确保安全、可持续和可支付的全球原材料供应。
TTF 意在通过

    简化提供国家援助进程实现工业进程去碳化; 提高援助赠款第三国项目;
  • 为战略网-零值链中大型新生产项目提供额外援助
  • revation绿色交易块免责规则,提高关键部门通知阈值,如氢和CCUSThe TCTF will be in place only until the end of 2025

The EU President has made clear she prefers the establishment of a common ‘European sovereignty fund' to incentivize continued green production in Europe, rather than run the risk of fragmenting the internal market and the creation of regional disparities by allowing wealthier EU Member States to leverage their own, stronger economies.

To achieve this (whilst avoiding the difficult issue of raising further debt) the Communication proposes repurposing existing EU programs and initiatives to fund the green transition:

  • The REPowerEU initiative would be repurposed to provide additional grants and facilitate access to funding through national one-stop-shops for permitting renewables and net-zero-projects;
  • Grants from the Brexit Adjustment Reserve would be re-directed to renewable projects!并
  • Investeu程序简化以鼓励私人投资优先部门。

这些提议是现有绿色筹资流之外的建议,包括NextGererationEU ,它要求成员国至少分配37%所得资金用于绿色过渡and the Horizon Europe Program which has funding streams dedicated to Green Deal-related research and innovation.

Conclusion

This is an important response from the EU.  The initial proposal indicates significant repurposing of existing funding streams.  If the proposal reaches Council in March more-or-less intact, there will be significant investment opportunities for European companies.  There is time for the proposals to be adjusted before March, but companies wishing to do so will need to be swift and smart.

For the UK, this proposal may be problematic as it risks leaving the country between two major trading partners both of whom now have large green investment plans backed up by impressive funding.

拜顿政府发布通缩法指南 //www.ludikid.com/2022/12/the-biden-administration-publishes-a-guidebook-to-the-inflation-reduction-act/ 丁顿川 弗里2022年12月16日 17:4751+00 减通货膨胀法 清洁能源 清洁能源税抵免 气候变化 电动车辆 环境司法 温室气体减少基金 供应链链 税务抵免 //www.ludikid.com/?p=8375 p对齐=center###p> 2022年8月16日, 拜登总统签署通缩法成法律 引导创纪录3700亿美元清洁能源投资白宫昨天发布IRA182页指南,题目为建设清洁经济。总统清洁能源创新实施高级顾问John Podesta解释Continue Reading…

On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA) into law, directing a record $370 billion toward clean energy investments.

Yesterday, the White House released a 182-page guidebook to the IRA entitled Building a Clean Economy.  John Podesta, Senior Advisor to the President for Clean Energy Innovation and Implementation, explains in his introduction that the guidebook "provides a program-by-program overview of the Inflation Reduction Act, including who is eligible to apply for funding and for what purposes."  In the coming weeks and months, the Administration will provide further updates on www.CleanEnergy.gov.

See here for our post providing an overview of the major energy provisions in the IRA.

IRS发布报告要求确定清洁车辆税抵免条件 //www.ludikid.com/2022/12/irs-releases-reporting-requirements-to-determine-eligibility-for-clean-vehicle-tax-credits/ Jamin库博博列文和W安德鲁杰克 mon,2022年12月12日 减通货膨胀法 交通策略 电池组 清洁能源税抵免 临界矿 电动车辆 基础设施 供应链链 //www.ludikid.com/?p=8359 s发布税务程序2022-42解决车辆制造商和卖方报告需求问题。这些报告需求是购买者根据第25E、30D和45W节有资格获得清洁车辆税抵免的先决条件。 第30D(d)(3)节要求制造商签署书面协议成为合格制造商,这需要定期...Continue Reading… s/www.irs.gov/pub/irs-drop/rp22-42.pdf目标s类似地,第30D(1)(H)节要求出售车辆者向购买者提供报表。

spanid='more-8359'#/span>sSpecifically, a manufacturer needs to include in the report:

(a) The make, model, model year, and any other appropriate identifiers of the motor vehicle;

(b) Certification that the motor vehicle is made by a qualified manufacturer, within the meaning of Section 30D(d)(3);

(c) Certification that the motor vehicle is treated as a motor vehicle for purposes of title II of the Clean Air Act;

(d) The gross vehicle weight rating of the motor vehicle;

(e) The battery capacity of the motor vehicle;

(f) The motor vehicle's vehicle identification number!and

(g) Such other information as the Secretary may provide on irs.gov.

With respect to the Section 30D credit, the following additional information needs to be provided:

(a) Certification that the motor vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt hours and the battery is capable of being recharged from an external source of electricity, or the motor vehicle is a new qualified fuel cell motor vehicle;

(b) Certification that the motor vehicle is manufactured primarily for use on public streets, roads and highways (not including a vehicle operated exclusively on a rail or rails) and has at least four wheels;

(c) Certification that the final assembly of the motor vehicle occurred within North America;

(d) Certification of the percentage of the value of the applicable critical minerals contained in the electric vehicle's battery that were (i) extracted or processed in the United States or a FTA partner country, or (ii) recycled in North America;

(e) Certification of the percentage of the value of the EV battery components that were manufactured or assembled in North America;

(f) Whether the motor vehicle is a van, sport utility vehicle, pickup truck, or other vehicle!and

(g) The motor vehicle's manufacturer's suggested retail price.

Similarly, with respect to Section 25E and 45W credits, the manufacturer must provide additional information to show that vehicles satisfy the statutory qualifications for credit eligibility.

A vehicle seller, such as a dealer, must furnish a report to a purchaser not later than the purchase date and an annual report to the IRS, including the following information:

(a) The name and taxpayer identification number of the seller;

(b) The name and taxpayer identification number of the purchaser;

(c) The vehicle identification number, if assigned, of the vehicle;

(d) The battery capacity of the vehicle;

(e) For new clean vehicles, verification that original use of the vehicle commences with the purchaser;

(f) The date of sale, sale price of the vehicle, and maximum credit allowable to the purchaser!and

(g) If a purchaser makes an election to transfer the credit to the selling dealer that satisfies certain requirements for sales after December 31, 2023, any amount paid or allowable as a partial payment or down payment.

This revenue procedure notably does not require qualified manufacturers to certify as to a vehicle's satisfaction of the requirements in Section 30D(d)(7)—that the critical minerals in the battery have not been extracted, processed, or recycled by a "foreign entity of concern" and that the components contained in the battery have not been manufactured or assembled by a foreign entity of concern.  This would seem to impose less of a diligence burden on manufacturers.同理,税收程序没有解决车辆购买者如何确定车辆满足这些需求的问题。我们注意到,IRS可添加这项附加认证要求,作为2024或2025前“秘书可能提供的其他信息”的一部分,而2024或2025前外国受关注实体规则生效。

IT似乎报告需要解决车辆信用分数问题万博体育app手机登录As such, two vehicles of the identical make, model, and year may not always have the same credit eligibility, which will vary depending on the composition of critical minerals and components and the location of final assembly.

Manufacturers and sellers must submit a declaration under penalties of perjury that the facts presented in support of this certification are true, correct, and complete.  A purchaser of a vehicle can rely on the manufacturer's certification for the Section 30D, 45W, and 25E credits.

This revenue procedure does not provide any guidance on how to determine the value of critical minerals and components.  The revenue procedure expressly notes that it does not constitute the guidance the IRS is required to propose regarding Section 30D(e)(1) (Critical Minerals Requirement) and Section 30D(e)(2) (Battery Components).  Such guidance is due to be published separately, by no later than December 31, 2022.

最后,我们注意到税收程序没有表示政府会放松信用计划的法定时限-例如提供过渡期-正如许多制造商所请求的那样。

我们将继续监测和报告这些动态。

IRS发布通知请求评论IRA清洁能源税抵免 //www.ludikid.com/2022/10/irs-issues-notices-requesting-comments-on-ira-clean-energy-tax-credits/ Jamin Koo、Kyle Sweeney和Daniel Luchsinger Thu, 062022年10月13:47:22+00 拜顿行政 减通货膨胀法 电池组 气候变化 临界矿 电动汽车电池 电动车辆 绿色氢 氢气 可再生能源 税务抵免 //www.ludikid.com/?p=7944 2022年10月5日,国库局和国税局发布通知,请求对《降低通货膨胀法》(“IRA”)中能源税益的不同方面发表评论11月4日星期五前应提交所有评论,或电子发布www.reducts.gov或寄送国税局提交后提交的书面注释Continue Reading… p对齐='Center''s/p>

2022年10月5日,国库局和国税局发布通知,请求对《降低通货膨胀法》('IRA')中能源税益的不同方面发表评论11月4日星期五前应提交所有评论,或电子发布www.reducts.gov或寄送国税局万博体育app手机登录日期过后提交的书面评语将予考虑,只要不延迟发布指南。

通知征求一般性意见,但也侧重于具体定义问题和业务问题除其他外,请求出自爱尔兰共和军新的国内生产和采购需求,包括采购关键矿产品以制造电动车辆和用美国生产的材料搭建某些合格设施需求新的双级信用结构中也产生请求,对于其中许多信用,纳税人如果满足某些工资和学徒需求,有资格获得更高信用(通常是基数的五倍)。万博体育app手机登录一份通知侧重于某些信用项新的直接支付或可转移性特征,这基本上导致向纳税人支付现金,而不管他们在申请信用的年份是否负税。

IRA为国库向纳税人提供指导设定极短的最后期限结果是,如通知中所述,利害相关方有有限时间权衡今日发布通知请求在11月截止时间前提交评语,既包括年末到期的受管制入计量(如EV税抵免),也包括后年到期受管制入计量(如ITCPTC技术中和PTC)。除征求一般性意见外,每份通知都提出一些具体问题,下文摘要中强调其中一小部分问题。

/lqliququq3MD4NDLCJ1cwiOiJOdhuczovL3d5cnMvcre万博体育app手机登录Notice 2022-46 asks stakeholders to answer a number of specific questions related to:
  • What factors and definitions should be considered to determine the place of extraction or processing of critical minerals and the value of those minerals;
  • How the guidance should define the components of a battery and determine the place of manufacture or assembly of battery components and the value of those components;
  • Whether guidance is needed to clarify the definition of "foreign entity of concern" and to the extent available, whether there is any existing regulatory or guidance frameworks for tracking whether manufactures are in compliance with the foreign entity of concern rules!万博体育app手机登录and
  • Whether guidance is needed on the definition of "acquired," "use," and "lease."
  • Notice 2022-47 requests comments on energy security tax credits for manufacturing under § 48C and 45X.通知2022-47请利害相关方评论: Where需要进一步澄清第45X(c)节中“合格组件”定义; 应如何确定“整合、集成或集成”短语,当合格组件整合、集成或集成为另一个组件时; 财政部和IRS在判定合格先进能源项目信用评分选择标准时应考虑什么i/li+li+li+i+i+i+i+i+i+i+i+i+i+i+2+2+2+2+2+#li+++++++++++++++++++++++++++++++++++++++++2+2+2+2+2+2++2+2+2+2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++2+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++万博体育app手机登录通知2022-48提出了多项定义问题,包括:政府在制定指南时应考虑哪些标准和技术用于确定节能商业大楼的“用能强度”。万博体育app手机登录i>li+li+i+i+i+i+i+i+i+i+万博体育app手机登录政府在通知2022-49中寻求的部分评论包括:政府在制定指南和确定纳税人的信用资格时应考虑哪些行业标准;投资信用设施要求投资税抵免必须满足生产税抵免的所有要求,例如要求将发电出售给无关者;政府需要定义指南和政府确定术语时应考虑哪些条件(例如技术类型),如“无关人员”、“结构”和“毛收入!万博体育app手机登录i>/li+li+li+i+i+i+i+i+i+i+i+i+i万博体育app手机登录Notice 2022-50 requests comments from taxpayers on a number of questions, including:
    • Whether any guidance is needed on the terms used in these monetization sections, such as "applicable credit," "excessive payments," and "applicable entity";
    • What potential issues and factors that the government should consider when a partnership or an S corporation makes such an election;
    • What types of structures may be entered into by applicable entities and taxpayers that have elected to be treated as applicable entities;
    • Whether any documentation or registration should be required and what factors the government should consider to prevent improper payments or excessive payments and whether clarification is needed on the penalty provisions for excess payments!CHIPS/LILQLIJJJJJJJJlGLU2JJJJJUJUNJUNQ3MD4EILCJIOIJOJJOJJOJJOJJOJOJOJL3D5cnMU3B2L3BJI9PNJJCLSSLVLVLVLVLIJJJJJJJJJJJUJJJBLGLULXLXLIJJJJJJJJJUJLUGLXUNQNQQQMDUNQ3MCDEILCILCJJJICUIOIJOJOJOJL3DL3DL2L2LLLLLICI通知2022-51具体请求评论,包括:文献或证明应用来证明遵守奖金信用要求的情况以及信息方目前维护并可能创建的信息量;国库司和IRS应一致使用48C.F.R下提供的定义万博体育app手机登录§661对内容需求以及现有规范或指导,如FederalCrap Regional和BuildingAmerica BuyCA指导,可能有益于开发指导; 定义,如“合格设施组件”、“制造产品”、“终端产品”和“总成本”需要澄清国内内容需求万博体育app手机登录和/lili>处理制造产品子组件需要澄清。
    • squal='wp-blest-separator has-alpha-chane-o2023年2月12日清洁氢生产税抵免 第45V节 2023年8月16日技术中立PTC和ITC(第45Y和48E段)2025年1月1日前完成 住宅通缩法,标志新时代气候政策 //www.ludikid.com/2022/08/house-passes-inflation-reduction-act-marks-a-new-era-for-climate-policy/ W.Andrew Jack、Carol Browner和Martin Levy 弗里2022年8月12日21:30:19+00 拜顿行政 减通货膨胀法 气象学 气候变化 电动车辆 能源 温室化气体 许可 税务抵免 //www.ludikid.com/?p=7901 p对齐='Center'###/p>前一系列博客文章中,我们先前曾强调通缩法对美国国际气候承诺的历史意义,以及对私人公司探索能源转换过程的历史意义。在我们系列发布后不久,参议院于8月7日周日通过了IRA,仅略微修改Continue Reading…

      In a series of prior blog posts, we previously highlighted the historic implications of the Inflation Reduction Act (IRA) for the U.S.'s international climate commitments, as well as for private companies navigating the energy transition.  Shortly after our series published, the Senate passed the IRA on Sunday August 7th with only minor modifications to the bill's $369 billion in climate and clean energy spending.  Today, the House passed the IRA without any further changes, and soon hereafter President Biden is expected to sign it into law. 

      However, this is only the beginning of the road!IRA四角将产生广度效果。 未来数月和数年中,我们期望看到对机构规则的强力操纵将决定IRA实施,并判定它作为能源策略的最终成功

      Congressional Permitting Reform

      As an initial matter, it seems Congress has not finished its work revamping the nation's climate and energy laws.  As part of his agreement to support the IRA, Senator Joe Manchin (D-WV) announced that "President Biden, Leader Schumer and Speaker Pelosi have committed to advancing a suite of commonsense permitting reforms this fall that will ensure all energy infrastructure, from transmission to pipelines and export facilities, can be efficiently and responsibly built to deliver energy safely around the country and to our allies."  While the exact contours of this legislation are not currently known, Senator Manchin's office recently released a legislative framework, which includes proposals to, among other things:

      • tighten environmental reviews under the National Environmental Policy Act (NEPA);
      • clarify the permitting and regulatory authorities of the Department of Energy and the Federal Energy Regulatory Commission;
      • reform Clean Water Act provisions that allow state and local governments to impose additional requirements on federal permits!and
      • create a list of strategically important energy projects, that the President can designate and periodically update, for streamlined permitting reviews.

      According to Senator Manchin's office, permitting reform will receive a vote before the end of the fiscal year on September 30, 2022.  Unlike the Inflation Reduction Act, which passed through arcane rules of reconciliation—and thus required only a simple majority—permitting reform will be subject to the Senate filibuster and require the support of at least 60 senators (and bipartisan agreement) to become law.  At the moment, it is unclear whether broad bipartisan support exists for this measure!some Republicans have publicly signaled skepticism, and environmental activists have long opposed expedited fossil fuel permitting.However, in the past Republican Senators have expressed an interest in speeding the nation's permitting system.  During this Congress, a bipartisan group of Senators introduced a law to accelerate infrastructure permitting, and all Republicans and Senator Manchin supported a resolution to disapprove of recent revisions to NEPA.  Together, these actions suggest there may be some interest within the Republican caucus in implementing meaningful changes to current law, partisan divisions notwithstanding.

      II.万博体育app手机登录减通货膨胀法关键赋值指南

      外加,IRA本身有几部分未来数月将通过行政引导和规则制定过程予以澄清和实施守法标准支付工资、学徒和家用内容要求并计算温室气体排放法新税抵免 。

      ahrfss/www.insideEnergyandense.com/2022/07/enger-support-for-电机-车-车-车-门-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电-电链/>这些规定并不适用于商业电车信用分量 。 具体地说,法律要求电电池组件的一定比例为“制造或组装北美 ”, 并适用百分比逐年变化 。 法律还要求电池中关键矿产品中一定比例为“提取或处理 ”, 在美国或与美国相邻的任何国家中实现“提取或处理 ” 。IRA § 13401(e).鉴于电车供应链的现状,预计许多汽车制造商难以满足这些外包需求万博体育app手机登录

      However, key features of these clean vehicle credits have yet to take shape.  By the end of this year, the IRA requires the Treasury Department to issue regulatory guidance to help shape and administer the battery and mineral sourcing requirements.  Id.  Among the questions open for interpretation are acceptable methods for calculating the "percentage of the value" for critical mineral and battery components, as well as better defining the terms "manufacture or assembly" and "extraction or processing."  How Treasury addresses these points will have significant ramifications for the short- and medium- term value of the clean vehicle credits.

      A much broader set of IRA tax credits seek to promote investment in, and use of, clean electricity, but their value depends on the interpretation of key labor and domestic content requirements.  As currently structured, the IRA extends and modifies the Investment Tax Credit and Production Tax Credits that apply to certain renewable sources of power through the end of 2024.  Id. §§ 13101, 13102.  Beginning in 2025, similar projects will also be eligible for a new technology-neutral Clean Electricity Production Credit and a Clean Electricity Investment Credit, which apply to any domestically produced electricity source with a greenhouse gas emissions rate of zero.  Id. §§ 13701, 13702.  These credits, and others throughout the IRA, are keyed to the satisfaction of prevailing wage and apprenticeship requirements. 

      Specifically, if these wage and apprenticeship requirements are not satisfied the credits are worth five times less than they otherwise would be.  Additionally, the IRA creates a 10% "domestic content bonus" when facilities certify that certain percentages of steel, iron, and other manufactured products used in the facility are made in America, and further increases the value of the credit for projects located in "energy communities," i.e.棕田网站或经济困境前化石燃料生产网站解释应用将极大影响政府可用支持值。 未来清洁能源项目必须注意确保适当文档并遵守这些条款Finally, many IRA tax credits are pegged to a demonstration of the life-cycle emissions of the underlying facility or fuel.  For instance, the value of the clean hydrogen credit varies based on the project's "lifecycle greenhouse gas emissions rate."  On the high end, a 100% credit value is awarded to projects with a lifecycle emissions rate of less than .45 kilograms (kgs) of carbon dioxide equivalent (CO2e), but on the low end, projects only receive 20% of the credit value if their emissions rate is between 4 and 2.5 kgs of CO2e.  Id.  § 13204.  Additionally, the availability of the new credit for sustainable aviation fuels depends on a certification that the applicable fuels achieve at least a 50% life cycle greenhouse gas reduction percentage compared to petroleum-based jet fuel!燃料项目再为生命周期温室气体排放量增量百分比增量增益Id.

      The full implications of the IRA are yet to be understood.  The law is likely to have significant implications for our energy future, leading to sharp growth in the nation's clean energy production and a decline in national greenhouse gas emissions.  Though we have laid out some initial consequences, there are undoubtedly many more interpretive questions that will arise in the coming weeks, months, and years.  Additionally, by subsidizing and lowering the costs of clean electricity and other low-emissions technology, the IRA could improve the benefit-cost analysis for a variety of environmental regulations, leading to more stringent and durable rules.  Further, by bolstering the domestic energy industry, the IRA could alter the political economy of climate policy, creating a broader base of support for future government investments in  clean energy production or greenhouse gas curtailment.  Regardless of how this future unfolds, it will surely be a dynamic time for energy and environmental law and policy.

      扩展和长期稳定气候和能源税收抵免 //www.ludikid.com/2022/07/expansion-and-long-term-stability-of-climate-and-energy-tax-credits/ 凯尔斯威尼 马丁列维 劳拉马丁 太阳2022年7月31日 电池回收 拜顿行政 减通货膨胀法 净零能 45Q CCUS语言 清洁能源 清洁能源税抵免 电动汽车电池 电动车辆 燃料电池 水电局 投资税抵免 生产税抵免 太阳系 //www.ludikid.com/?p=7857 p对齐='中心''##/p>2022通缩法2600亿美元清洁能源税抵免IRA扩展了许多现有清洁能源税抵免,如能源生产税抵免和投资税抵免风能和太阳能税抵免,同时它也设置新抵免,包括先进制造和氢生产抵免并自2025年起Continue Reading… schemer-climate-de/IRA扩展了许多现有清洁能源税抵免,如能源生产税抵免和投资税抵免风能和太阳能税抵免,同时它也设置新抵免,包括先进制造和氢生产抵免Additionally, beginning in 2025, taxpayers with zero emissions facilities would have added flexibility to choose between using a new technology neutral production tax credit or investment tax credit.

      In addition to the extension of the solar investment tax credit, the IRA renews the previously expired production tax credit for solar energy and extends the credit to include qualifying facilities that begin construction before January 1, 2025.  IRA § 13101.  Taxpayers would also be eligible for a bonus 10% production tax credit if certain "domestic content requirements" are met or if the project is located in an "energy community." [1]  The production tax credit is calculated by multiplying the amount of kilowatt-hours product by 0.3 cents or, if certain wage and apprenticeship requirements are met, 1.5 cents.  Id.

      Another key provision is an extension of the energy investment tax credit to include qualifying facilities that begin construction before January 1, 2025, with tax credits for geothermal energy being extended to 2035.13102. 类似于生产税抵免,纳税人有资格额外获得10%投资税抵免,如果满足某些“家庭内容”要求或项目位于“能源社区”。投资税抵免计算法是将设施投入服务成本乘以6%或如果满足某些工资和学徒需求则乘以30%。 Id. IRA包括扩展和修改45Q固碳ARA 1344. 碳捕获45Q信用额定为每公吨合格氧化碳17美元,或如果满足某些工资和学徒需求,则定值85美元。 Id. 45Q信用额也扩展至包括直接航空捕获量,并定值每公吨合格氧化碳36美元,或如果满足某些工资和学徒需求,定值180美元。 Id. IRA还包含高级能源项目信用额扩展至100亿美元,其中40亿美元预留用于 " 能源社区 " 。除其他外,该信用扩展包括水电设施、能源存储系统、重力电机和燃料电池及其相关收费基础设施、关键矿处理、精炼或回收以及用碳捕获存储设备对能源设施进行改换。 Id. em>Id.

      它还将包括一个新的净化氢生产税抵免,可达60美分/千克合格净化氢,或,如果满足某些工资和学徒需求,可达3.00美分/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒/秒§ 13204.  "Qualified clean hydrogen" is hydrogen which is produced through a process that results in a lifecycle greenhouse gas emissions rate of not greater than 4 kilograms of CO2e per kilogram of hydrogen.  Id.  The amount of the credit varies based on how clean the hydrogen fuel is, ranging from 20% of the credit amount for hydrogen emitting no greater than 4 kilograms of CO2e per kilogram of hydrogen to 100% for fuels emitting a lifecycle greenhouse gas emissions rate less than 0.45 kilograms of CO2e per kilogram of hydrogen.  Id.

      For three of these tax credits, the IRA makes a "direct pay" option available to any taxpayer claiming the clean hydrogen credit, the carbon capture credit, or the advance manufacturing production tax credit.  IRA § 13801.  Direct pay allows taxpayers to receive a refundable tax credit even if they don't otherwise have any tax liability to absorb the credit (e.g., the taxpayer is operating at a loss).  In this way, the credit is particularly beneficial for early-stage companies.  With respect to clean hydrogen and carbon capture facilities, the "direct pay" option is only available in the taxable year in which the facility is placed into service, and the four years following that.  Apart from these three tax credits, the "direct pay" option is also available for a longer list of other energy-related credits, but only if the organization claiming them is a tax-exempt organization, state or local government, tribal government, or the Tennessee Valley Authority.  Id.

      The IRA includes a provision that allows taxpayers to transfer certain enumerated clean-energy credits to unrelated taxpayers.[2]  IRA § 6418(a).  Consideration paid for a transferrable credit must be paid in cash, and is not includable in the income of the transferor, nor deductible by the transferee.  Id. § (b).  Excessive transferability payments could result in an addition to tax of the transferee equal to the sum of the excessive payment amount plus a penalty of 20% of the excessive payment amount.  Id. § (g)(2).  This provision is particularly beneficial for taxpayers with low tax liability that cannot otherwise take advantage of the direct pay option for credits other than the three enumerated above, and instead have to turn to the tax equity markets to facilitate use of the credits.IRA创建或扩展多项附加税收抵免,包括:(1)清洁电生产抵免,§13701清洁电投资信用第13702条3)与低收入社区连通的太阳能和风能信用第13103节+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++有大量就业领域提取、处理、运输或存储化石燃料自2000年起关闭煤矿自2009年起煤厂停产或停产的普查段

      >>[2]
      减通货膨胀法搭建国家绿行阶段 //www.ludikid.com/2022/07/inflation-reduction-act-sets-the-stage-for-a-national-green-bank/ Martin Levy,GerardJ华德龙和泰勒威廉斯 卫星2022年7月30日 21:59:14+00 拜顿行政 ESG系统 减通货膨胀法 NEPA系统 净零能 清洁能源 温室气体减少基金 国家绿行 //www.ludikid.com/?p=7849 p对齐='Center'##p>通缩法(IRA)显著特征之一是创建温室气体减压基金(GGRF),该基金可创建机制快速向清洁能源技术支付270亿美元,而无需接受国家环境政策法(NEPA)有时要求的艰苦审查。IRA§60103.GGRFContinue Reading…

      One of the Inflation Reduction Act's (IRA) notable features is the creation of a Greenhouse Gas Reduction Fund (GGRF).  This fund could create a mechanism to quickly disburse up to $27 billion to clean energy technologies, without undergoing the sometimes laborious reviews required by the National Environmental Policy Act (NEPA).  IRA § 60103. 

      The GGRF would allow the EPA Administrator to disburse $20 billion to "eligible recipients," which are defined as non-profit green banks that "provide capital, including by leveraging private capital, and other forms of financial assistance for the rapid deployment of low- and zero-emission products, technologies, and services."  Id.  Among these $20 billion, $8 billion would be dedicated to providing financial and technical assistance in low-income and disadvantaged communities.  Id.  Additionally, this provision of the IRA allocates $7 billion for the EPA Administrator to provide to either states, municipalities, tribal governments, or "eligible recipients."  Id.

      Because the IRA does not establish a minimum or maximum number of grant recipients—it only mandates that the Administrator make the grants "on a competitive basis"—it is conceivable that all the funds could be disbursed to a single National Green Bank.  This potential model bears several similarities to the $27 billion Clean Energy and Sustainability Accelerator the White House previously announced as part of the American Jobs Plan (AJP), which we have previously covered.  Indeed, the GGRF has been lauded by members of Congress who previously proposed the creation of a National Climate Bank or Clean Energy Accelerator as part of the AJP,[1] who have noted that the GGRF could be used to launch a National Green Bank.[2] 

      A central bank is only one option.  The Administrator could also fund several regional banks, or provide additional capital to pre-existing green banks in states like Connecticut and New York.[3] 

      Whether central or regional, proponents of the green bank model are optimistic about the model's ability to increase the pace and scale of investment.  For this reason, proponents of the green bank model sometimes refer to the model as an "accelerator" given the ability for these funds, through focused investments, to "accelerate" investment in certain clean energy technologies.  Those champions believe that an investment in a National Green Bank (or several regional green banks) will catalyze additional private spending, and result in a larger proportional increase in the development and deployment of clean energy technologies.  Accordingly, if the initial investments and grants are successful, the green banks may be self-perpetuating and not require additional appropriations from Congress. 

      Finally, there is some optimism that this green bank model could result in streamlined funding for certain projects.  Because the EPA administrator would be providing funding directly to the green bank(s)—not to the qualifying emissions-reduction projects—there is no federal government involvement in the administration of loans, grants, or other financial assistance for these projects.  While the initial decision by the administrator to provide financing to a green bank or state, local, or tribal government might itself be subject to some sort of judicial or environmental review, the subsequent disbursement of funds from the green bank would not be a "federal action."  Without "federal action," NEPA's environmental analysis requirement may be inapplicable, accelerating the timeline by which capital could be transferred to certain clean energy projects.  While it is debatable how much NEPA currently slows down environmental permitting, streamlining the permitting process for energy projects is a priority for certain key members of Congress.  Notably, in Senate Majority Leader Chuck Schumer (D-NY) and Senator Joe Manchin's (D-WV) joint statement announcing the IRA, the senators explained that they have an agreement with President Biden and Speaker of the House Nancy Pelosi (D-CA) to "pass comprehensive permitting reform legislation before the end of this fiscal year."  This emphasis on speed echoes and underscores the IRA's commitment to rapid decarbonization.


      [1] See H.R.806!S.283.

      [2] The statement of Senator Chris Van Hollen (D-MD), one of a the GGRF's key proponents, seems to imply that the law is meant to create a National Green Bank.

      [3] Senator Van Hollen has previously referred to the success of state-level green banks when discussing his proposed Clean Energy And Sustainability Accelerator.

      甲烷减排程序:美国努力处理有能温室气体的下一步 //www.ludikid.com/2022/07/methane-emissions-reduction-program-the-next-step-in-the-united-states-efforts-to-tackle-a-potent-greenhouse-gas/ 加里S古兹和马丁列维 卫星2022年7月30日 16:18:27+00 空气污染和温室气体控制 拜顿行政 减通货膨胀法 油气策略 排减量 全球变暖 温室化气体 甲烷 //www.ludikid.com/?p=7839 p对齐='中心''##/p>通缩法(IRA)将在限制和减少甲烷污染方面取得重大进展甲烷证明是气候问题的重要部分联合国环境规划署(环境署)指出,在20年期间,甲烷变暖比二氧化碳强80倍.NationalConceContinue Reading… p对齐="中心点"\p/p>

      通缩法(IRA)将大步限制并减少甲烷污染甲烷证明是气候问题的重要部分ips/unep.org/news-andssories/story/are-raistriew-climate-heres-show-redues-thes#:~Text=me%20is%20By implementing a Methane Emissions Reduction Program, the IRA takes a significant step towards reducing methane-related warming.  This program implements a carrot-and-stick regulatory regime, whereby the Environmental Protection Agency (EPA) rewards methane reduction efforts with financial assistance, and penalizes excess methane waste with a set fee.

      The IRA is the latest in a series of efforts by the United States to reduce methane emissions from the petroleum and natural gas sectors.  Since taking office, the Biden Administration has recognized the challenges posed by methane emissions and prioritized cutting their emissions.  In advance of the 2021 UN Climate Change Conference in Glasgow (COP 26), the United States and the European Union jointly launched the Global Methane Pledge, which asked countries to band together and commit to a collective goal of reducing global methane emissions at least 30% from 2020 levels by 2030.  As of this summer, the State Department has announced that 120 countries have joined the pledge.  In November of 2021, the Biden Administration further announced a series of regulatory actions to tackle methane emissions, from the oil and gas sector, landfills, abandoned coal mines, and agriculture.

      The Methane Emissions Reduction Program complements each of these efforts and is the next significant step in the country's attempt to tackle methane-related warming.  It would reduce methane emissions through two key mechanisms.  IRA § 60113.First, it would provide $1.5 billion for EPA to support emissions monitoring and methane reduction efforts in petroleum and natural gas systems, through grants, rebates, contracts, loans and other forms of financial support.  Id.  These funds are directed at permanently shutting in and plugging wells on non-federal lands, to improving and deploying equipment that reduces methane emissions, and to supporting innovation in reducing methane emissions.  Id.

      Second, these incentives are coupled with a methane waste emissions fee applied to petroleum and natural gas systems emitting more than 25,000 metric tons of carbon dioxide equivalent gas.  The fee will be calculated by multiplying the metric tons of methane emissions exceeding waste emissions thresholds by: (a) $900 for emissions in 2024!2025年排放1200元and (c) $1,500 for emissions in 2026 and each year thereafter.  Id.  Fees will only be imposed on emissions above a certain waste emissions threshold, which vary by industry segment and represent the leakage rate from well-designed and maintained systems in that segment, in turn providing an incentive for oil and gas systems to reduce methane leakage.

      The Methane Emissions Reduction Program further promotes EPA's regulatory authority under the Clean Air Act, by exempting from the payment requirement any facilities that are in compliance with methane emissions requirements established for new and existing sources, so long as standards and plans have been approved and are in effect in all States and compliance with the requirements imposed by those standards and plans will result in equivalent or greater emissions reductions than can be achieved by EPA's November 2021 proposed rule to reduce methane in the oil and natural gas industry.  This is a powerful floor!EPAss/www.epa.gov/system/files/documents/2021-11/2021-oil-and-gas-subject.-overview-fact-she..大于2019年全美释放的二氧化碳量passenger cars and commercial aircraft combined."  By imposing a tax on emitters that are lagging behind and providing an exemption once all States are enforcing requirements that would achieve equivalent or greater reductions, the IRA's Methane Emissions Reduction Program creates strong incentives for both States and industry to adopt and comply with strong methane emissions standards.

      As noted in another blog post, the Rhodium Group has estimated the IRA, if enacted, would cut domestic greenhouse emissions 44% from 2005 levels.  In an earlier study of the emissions reductions associated with a prior iteration of the IRA, Rhodium described the methane emissions fee as one of six "big-ticket items that stand out" for its impact on reducing emissions.  That the Methane Emissions Reduction Program is just one of many, game-changing provisions in the IRA underscores the potential impact of this bill for the energy sector and for achieving our nation's climate objectives.

      2022年《减少通货膨胀法环境司法规定 //www.ludikid.com/2022/07/environmental-justice-provisions-of-the-inflation-reduction-act-of-2022/ W.Andrew Jack、Laura Martin和Christopher Callery 卫星2022年7月30日 16:17:29+00 拜顿行政 环境司法 ESG系统 减通货膨胀法 净零能 非分类化 空气污染 清洁能源 气候变化 环境司法 //www.ludikid.com/?p=7833 p对齐='Center'###p>2022通缩法环境司法条款继续拜登政府环境司法承诺该倡议引导40%的气候变化、可持续性和其他投资Continue Reading… p对齐='Center''##p>##################################################################################################################################################################################################################################################################################################################################################################This initiative directs 40% of the climate change, sustainability, and other investments in environmental and climate protection to communities that the United States has historically marginalized, underserved, or overburdened with pollution.  EPA is also working to address environmental justice by making improvements to the NEPA process and the White House Council on  Environmental Quality is working on an additional set of NEPA Phase 2 rules designed to promote environmental justice.万博体育app手机登录EPA管理员Regan指令所有EP办公室更新适应计划

      The IRA is the latest step in pursuing the Biden Administration's environmental justice goals and it continues to push them forward by funding a variety of projects.  The IRA would inject billions of dollars in funding into environmental justice initiatives and, according to Senator Edward Markey (D-Mass.), represent "…the most significant investment in environmental justice and climate action in American history."  President Biden said that it would make a "real" investment into environmental justice and many environmental groups have rushed to support the bill calling it "an incredible breakthrough."

      If passed the IRA would provide major incentives to produce clean energy and reduce pollution in low-income and disadvantaged communities.该法案提供高达3.6千兆瓦的太阳能和风能减税,足以为低收入社区数以百万计的家庭提供电源该法案还分配47.5亿美元给各州减少温室气体排放,重点是弱势社区。该法案还将向全美部落社区分配数亿元。

      disadtage社区也将从30多亿美元联邦公路局获得资金获益,用于改善交通接入、重连低收入区到邻接并减少交通枢纽负面影响等项目。 IRA第60501段还将向社区非盈利组织提供30亿美元,以减少污染、解决有毒污染问题、监控局部污染水平并投资环境恢复能力项目IRA第60201条The Department of Housing and Urban Development would also receive $1 billion to improve the climate resilience and electrification projects in public housing.  IRA § 30002.

      Multiple e-NGOs have urged passage of the IRA and highlighted the contributions it will make to environmental justice.  For example, The Sierra Club's statement identifies multiple areas of environmental justice impact that will stem from passage of the IRA.  Similarly, WE ACT's statement of support noted, "We acknowledge Members of Congress for returning to the negotiating table and producing an inflation reduction package that has billions of environmental justice funding that can deliver the once-in-a-generation investments needed to make communities of color and areas of low income healthier, cleaner, and economically viable." 

      减通货膨胀法显示强力支持电车行业和家庭供应链 //www.ludikid.com/2022/07/strong-support-for-the-electric-vehicle-sector-and-domestic-supply-chain/ 马丁·列维 Frii, 29JU202220:22:51+00 电池回收 拜顿行政 ESG系统 减通货膨胀法 供应链 临界矿 电动车 电动汽车电池 供应链链 税务抵免 //www.ludikid.com/?p=7818 p对齐='中心'###p#运输部门构成美国最大的温室气体排放源,而《降低通货膨胀法》采取重大步骤向美国过渡车队向零排放技术过渡.拟议立法采取多面方法这样做:它不仅为消费者增加使用电动车辆提供奖励,.Continue Reading… s/www.epa.gov/ghgemissions/source-gas-emissionsvehicle fleet to zero-emissions technology.  The proposed legislation takes a multi-faceted approach in doing so: it not only provides incentives for increased consumer use of electric vehicles, it also promotes domestic zero-emissions vehicle manufacturing. 

      Most notably for consumers, the IRA provides clean vehicle tax credits of up to $7,500 for new vehicles, IRA § 13401, and up to $4,000 for used vehicles, § 13402.  It also eliminates a 200,000 vehicles per manufacturer cap, that was barring some companies—such as Tesla, Toyota, and General Motors—from benefiting fully from electric-vehicle tax incentives.  Id. § 13401. 

      High-income earners are barred from claiming both credits.  For the new vehicles, the credit is limited to couples making less than $300,000, and individuals earning less than $150,000.  For used vehicles, the limits are $150,000 for couples and $75,000 for individuals.  The clean vehicle credit is limited by the actual retail price of the vehicle: it cannot be used to purchase vans, SUVs, or pick-up trucks retailing above $80,000 or any other vehicles retailing above $55,000.

      The IRA also takes many steps to secure the American electric vehicle supply chain, and puts stringent eligibility limits based on where battery components are manufactured or the underlying critical minerals are processed or mined.  For instance, the Clean Vehicle Credits can only be redeemed when the new vehicles meet certain critical mineral requirements.  A percentage of the value of the critical minerals in the battery must be extracted or processed in countries with which the U.S.has either (1) a free trade agreement in effect, or (2) recycled in North America.  In 2023, this percentage starts at 40% and rises 10% each year until 2027 at which point the percentage will remain steady at 80%.  The IRA imposes similar requirements on battery components, allowing the Clean Vehicle Credit to be redeemed only when the percentage of the battery value of the components manufactured or assembled in North America meets a certain percentage, which starts at 50% in 2023, and increases 10% each year until reaching 100% in 2029.  The IRA also bars any application of the Clean Vehicle Credit to cars with battery components or critical minerals sourced from a "foreign entity of concern," starting in 2024 and 2025 respectively. [1]

      These restrictions are likely to prove problematic for critical minerals produced in China, and Sen.manchin < ahrfss/www.manchin.senate.gov/newsroom/press-releases/manchin-supports-万博体育app手机登录决策人劝阻公司在中国进一步投资并鼓励家庭生产。例如,上年末下院以压倒性428-1prilation 创建s/ahrfs-and-insights/insights/2022/06/uyghur-struce-labor-prevente-act-struction-strategy-and-rehrefss/www.congress.gov/bill/gress-bit-pass/Chipss and scienceLaw semi-conductor manufacturing vis-à-vis China.  The IRA's electric vehicle tax credit provisions add to this growing chorus of proposals by seeking to limit the exposure of American electric vehicle, battery, and mineral supply chains to China and other countries.

      Recognizing the potential supply constraints caused by the battery and mineral sourcing limitations, the IRA also implements a variety of measures to promote domestic manufacturing of electric vehicles and battery supply chains.  For instance, the Advanced Energy Project Credit, which provides investment tax credits for projects that equip or expand manufacturing facilities producing specified renewable energy equipment, is revised and expanded to encompass electric and hybrid vehicles production.  IRA § 13501.  The base credit is 6%, but an increase 30% rate is available if prevailing wage and apprenticeship requirements are met.  Id.  Additionally, the IRA makes a $1 billion investment in clean heavy-duty vehicles, IRA § 60101, provides $2 billion in grants to retool existing auto manufacturing facilities to manufacture clean vehicles, § 50143, and expands the Department of Energy's lending authorities under the Advanced Technology Vehicle Manufacturing ("ATVM") program, § 50142.  In the past, the ATVM loan program has successfully catalyzed domestic electric vehicle production, most famously by supporting Tesla with a $465 million loan in January 2010.  Finally, the IRA takes steps to decarbonize the federal government's own fleet of vehicles, providing up to $3 billion to electrify Postal Service delivery trucks.  IRA § 70002.

      If enacted, these measures are sure to reshape and define the electric vehicle landscape.


      [1] Foreign Entity of Concern, is defined by reference to the Bipartisan Infrastructure Law, 42 U.S.C.§1871和手段:外国实体国务大臣根据标题8第1189(a)节指定为外国恐怖主义组织列入财政部外国资产控制局维护的专用国民和阻塞者清单(通称SDN链表)受覆盖国外国政府拥有、控制或受管辖或指令约束(按标题10第2533cd节定义)D) 被总检察长指称参与活动,并依据-i第18章第37章(通称Espionage法)定罪951或1030标题18标题18第90章(通称1996年经济渗透法)武器出口管制法(22 U.S.C.2751等)1954年原子能法第224、225、226、227或236节2274 2275 2276 2277 和222842018年出口管制改革法(50 U.S.C.4801等)或国际紧急经济权法1701等)或(E)由秘书经与国防部长和国家情报局局长协商判定从事有损美国国家安全或外交政策的未经授权行为

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