We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
ETIA of 2005 and Home Efficiency Improvements.
- Authors
Scafidi, Catina M.; Curatola, Anthony P.
- Abstract
The article refers to the Energy Tax Incentives Act of 2005 (ETIA) and how its provisions relate to home improvement tax credits in the United States. Internal Revenue Code Section 136(a) excludes public-utility subsidies from the customer's gross income. Tax credits for individual taxpayers who make energy conservation improvements to an existing residence in the form of alternative energy sources is addressed in IRC §25C.
- Subjects
UNITED States; TAX incentive laws; ENERGY tax credits; INTERNAL revenue law; PUBLIC utility laws; TAX credit laws; RENEWABLE energy source laws; TAXATION
- Publication
Strategic Finance, 2006, Vol 87, Issue 10, p11
- ISSN
1524-833X
- Publication type
Article