The National Directory of Certified Public Accountants

Ask A CPA - Reinstatement of 2013 Tax Law

Energy Tax Incentives

Various energy tax provisions extended through 2014 include: The credit for energy-efficient new homes; The incentives for biodiesel and renewable diesel; The credit for nonbusiness energy property; The credit for alternative fuel vehicle refueling property; The second-generation biofuel producer credit; The production credit for Indian coal facilities placed in service before 2009; The credits with respect to facilities producing energy from certain renewable resources; The special allowance for second-generation biofuel plant property; The deduction for energy-efficient commercial buildings; The special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy for qualified electric utilities; The excise tax credits relating to certain fuels.

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