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- Title
ETIA of 2005 and New Energy-Efficient Homes.
- Authors
SCAFIDI, CATINA M.; CURATOLA, ANTHONY P.
- Abstract
The article mentions the energy-efficiency and energy-production provisions of the Energy Tax Incentives Act (ETIA) of 2005 and focuses on business tax deductions in the United States. The Internal Revenue codes, IRC §45L(a)(2) and IRC §45L(b)(3), which relate to qualified credits for the construction of energy efficient homes, are discussed. IRC §25C and IRC §25D are also mentioned.
- Subjects
UNITED States; TAX incentive laws; AMERICAN business enterprises; INTERNAL revenue law; CORPORATE taxes; ENERGY tax credits; TAXATION of business enterprises; TAX laws
- Publication
Strategic Finance, 2006, Vol 87, Issue 11, p18
- ISSN
1524-833X
- Publication type
Article