000 01280nam a22001817a 4500
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022 _a0021-8448
040 _cOCT
100 _aJemiolo, Shannon Veyon
240 _aJournal of Accountancy /
_hNovember 2024
245 _aNew and enhanced energy tax credits for individuals /
_cShannon Veyon Jemiolo and Curtis Farnsel
300 _aVol 238 (5) pages 34-40 :
_billustrations ;
_c27 cm
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
999 _c10259
_d10259