Analysis of Potential Free-Rider Eligibility for a Proposed Commercial Building Lighting Tax Deduction

Winiarski, David W. ; Richman, Eric E. ; Biyani, Rahul K.

Pacific Northwest National Laboratory (U.S.)

关键词: Amendments;    Tax Credits;    29 Energy Planning, Policy And Economy;    32 Energy Conservation, Consumption, And Utilization;    Commercial Buildings;   

DOI  :  10.2172/15020925
RP-ID  :  PNNL-14593
RP-ID  :  AC05-76RL01830
RP-ID  :  15020925

美国|英语

来源: UNT Digital Library

【 摘 要 】

The report provides estimates of the potential volume of ''free riders'', in terms of both eligible square footage and associated available tax deductions, in a proposed commercial building lighting tax amendment to the 2003 Energy Bill. Determination of the actual tax rate for businesses and how the amendment may impact tax revenue collected by the treasury is beyond the scope of this effort. Others, such as the Treasury itself, are best equipped to make their own estimates of the eventual impact based on the total deductions available to taxable entities.