Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Automobiles.

Environmental law.

Ethanol.

Physical Description:

1 online resource (24 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1994.

System Details:

System requirements: PDF reader software.

text file

PDF

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.

Notes:

CRS Report.

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.

Other Format:

Microfiche version: Library of Congress. Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Access Restriction:

Restricted for use by site license.