| 000 | 01280nam a22001817a 4500 | ||
|---|---|---|---|
| 005 | 20250224145200.0 | ||
| 008 | 250224b ph ||||| |||| 00| 0 eng d | ||
| 022 | _a0021-8448 | ||
| 040 | _cOCT | ||
| 100 | _aJemiolo, Shannon Veyon | ||
| 240 |
_aJournal of Accountancy / _hNovember 2024 |
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| 245 |
_aNew and enhanced energy tax credits for individuals / _cShannon Veyon Jemiolo and Curtis Farnsel |
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| 300 |
_aVol 238 (5) pages 34-40 : _billustrations ; _c27 cm |
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| 500 | _aThe Inflation Reduction Act of 2022, P.L. 117-169, is widely considered the most important U.S. legislation to date to combat climate change. The act includes two dozen tax provisions designed to accelerate the deployment of clean energy. While most of these provisions are aimed at corporations, many provisions are designed to encourage individual households to invest in energy-efficient improvements. This includes both the extension of some existing energy-related credits and the creation of some new credits that support individuals' transition to energy efficiency in their homes and vehicles. While many of these credits became available in 2023, the need for expertise in individual energy credits is just beginning. | ||
| 650 | _aTax | ||
| 700 | _aFarnsel, Curtis | ||
| 942 |
_2ddc _cCR _n0 |
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| 999 |
_c10259 _d10259 |
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