Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement.

Discusses current alcohol fuels Federal tax incentives, including the excise tax exemption, income tax credit for alcohol used as fuel, small ethanol producers tax credit, tax deduction for clean fuel vehicles, and alternative fuels production tax credit. Describes major limitations, legislative his...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1994.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Discusses current alcohol fuels Federal tax incentives, including the excise tax exemption, income tax credit for alcohol used as fuel, small ethanol producers tax credit, tax deduction for clean fuel vehicles, and alternative fuels production tax credit. Describes major limitations, legislative history, and special issues regarding the statutory provisions of each of the five incentives. Examines major public policy and economic issues of concern to policymakers, in light of the EPA renewable oxygenate requirement, including the potential revenue effects, effectiveness, and economic efficiency of the various alcohol fuels tax incentives.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.