内能环境 能源、商品和环境法律和政策开发 Thu, 2022年10月13日 21:18:55+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 32码 32码 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

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工具作用演化:指标新电技术可变换 //www.ludikid.com/2015/03/evolving-role-of-utilities-indicators-that-new-power-technologies-may-be-transformative/ 内部能源 Wed,11/20159:30:55+00 电网 分布式生成 能源存储 燃料电池 纽约公共服务委员会 //www.ludikid.com/?p=1788 p对齐='中心'####/p>多股力集中辩论公共事业的演化作用,事件和趋势正受到公共事业局、管理者和决策者的密切监视。就在上星期左右,少数开发显示新技术有可能转换上北太平洋国家实验室Continue Reading… serverss/release.aspx?id=4185Fuel cells are a form of distributed generation in which electricity is produced by solid oxide ceramic cells that oxidize a fuel electrochemically.  PNNL concludes that natural gas fuel cells could play a significant role in meeting future energy demand if their lifespans are improved and enough systems are produced to reach economies of scale.  Larry Chick, a materials engineer at PNNL, says that "the Department of Energy's Solid Oxide Fuel Cell program has been achieving targeted improvements over the last decade, so things are moving in the right direction."  Improvements will lower the cost of fuel cells and hasten their adoption by customers, thereby further eroding the utility's role as sole power provider.

On the deployment front, energy storage is reportedly poised for significant growth in the U.S.Storage is an important complement to variable generators such as solar and wind because it provides energy when those resources cannot.  According to a report by the Energy Storage Association and GTM Research, the storage capacity forecasted to be deployed in 2015 (220 megawatts) is more than three times the 2014 total, and by 2019 annual additions are expected to be almost four times the 2015 level (860 megawatts).  Perhaps more important, 90% of storage capacity added in 2014 was on the utility side of the meter but by 2019, 45% of new storage is expected to be on the customer side of the meter.  Increased deployment of customer-side storage will mean customers can lower their demand at peak times and perhaps rely on their own renewable power resources.  Either means less need for utility income-producing investment in generation capacity.

And on the regulatory front, the New York Public Service Commission adopted a comprehensive policy framework for a reformed retail electric industry that is aimed at  increasing distributed energy resources and dramatically changing the role of utilities.  Distributed energy resources "will become integral tools in the planning, management and operation of the electric system," placing them "on a competitive par with centralized options."  The current retail utilities will serve as a platform to provide uniform market access to customers, distributed resources and aggregators.  In a press release, Commission Chair Audrey Zibelman said the new policy "will reorient both the electric industry and the ratemaking process toward a consumer-centered approach that harnesses new technologies and markets."  Each New York utility must file an implementation plan by December 15, 2015.

These developments — advances in fuel cells and storage, and a new regulatory policy in a key state that significantly elevates the role of distributed resources to meet customer needs — are but the most recent indicators that new technologies are making steady inroads toward transforming the traditional role of electric utilities.

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