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24 Congressional Research Service reports and publications

Expiration and Carryforward Rules for the Residential Clean Energy Credit
2025-09-25 · Posts · IN12611 · HTML available · PDF available
Economic Perspectives on Electric Vehicle Tax Credits
2025-08-21 · Resources · IF13089 · HTML available · PDF available
Metallurgical Coal: Frequently Asked Questions
2025-08-19 · Reports · R48635 · HTML available · PDF available
Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · HTML available · PDF available
Electric Vehicle Taxes and the Federal Highway Trust Fund
2025-07-17 · Resources · IF13064 · HTML available · PDF available
Energy Tax Benefits for Data Centers: In Brief
2025-06-25 · Reports · R48583 · HTML available · PDF available
The Limitation on Itemized Deductions in H.R. 1, the One Big Beautiful Bill Act (House-Passed Version)
2025-06-16 · Reports · R48571 · HTML available · PDF available
Nuclear Power Tax Credits
2025-06-04 · Posts · IN12557 · HTML available · PDF available
Tax Provisions in H.R. 1, the One Big Beautiful Bill Act: House-Passed Version
2025-05-27 · Reports · R48550 · HTML available · PDF available
Selected Issues in Tax Reform: Itemized Deductions
2025-03-04 · Posts · IN12517 · HTML available · PDF available
Inflation Reduction Act (IRA) Wage and Apprenticeship Requirements: Effect on Tax Credit Values
2025-02-20 · Reports · R48428 · HTML available · PDF available
The Section 45Z Clean Fuel Production Credit
2025-02-18 · Resources · IF12502 · HTML available · PDF available
The Clean Hydrogen Production Credit: How the Incentives are Structured
2025-01-31 · Resources · IF12602 · HTML available · PDF available
Domestic Content Requirements for Electricity Tax Credits in the Inflation Reduction Act (IRA)
2025-01-16 · Reports · R48358 · HTML available · PDF available
Clean Vehicle Tax Credits
2024-12-26 · Resources · IF12600 · HTML available · PDF available
The Section 179D Energy Efficient Commercial Buildings Deduction
2024-12-26 · Resources · IF12862 · PDF available
Clean Vehicle Tax Credit Transfers to Car Dealers
2024-12-02 · Resources · IF12570 · HTML available · PDF available
The Section 45X Advanced Manufacturing Production Credit
2024-11-07 · Resources · IF12809 · HTML available · PDF available
Foreign Entity of Concern Requirements in the Section 30D Clean Vehicle Credit
2024-09-30 · Posts · IN12322 · HTML available · PDF available
Preliminary Data on the IRA Residential Clean Energy Credit
2024-09-16 · Posts · IN12423 · HTML available · PDF available
Preliminary Data on the IRA Energy Efficient Home Improvement Credit
2024-09-16 · Posts · IN12422 · HTML available · PDF available
Tax Credit Transfers and Direct Payments in the Inflation Reduction Act of 2022
2024-08-29 · Resources · IF12596 · HTML available · PDF available
The Tax Credit Exception for Leased Electric Vehicles
2024-03-01 · Resources · IF12603 · HTML available · PDF available
Energy Tax Provisions: Overview and Budgetary Cost
2024-02-26 · Reports · R46865 · HTML available · PDF available