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Recent Legislative Proposals Could Drastically Change US Energy Taxation | Mayer Brown - Tax Equity Times

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Over the past number of weeks, a variety of legislative proposals, from both sides of the aisle, have been released that, if enacted, could drastically impact the US energy industry and, in many cases, the taxation of energy in the United States. These proposals come on the heels of the Biden administration’s
American Jobs Plan and Made in America Tax Plan. Legislative proposals related to energy continue to be released at a rapid pace, and below we highlight certain features from several recent proposals.
Clean Energy for America Act, which was released on April 21, 2021, by Senate Finance Committee Chair Ron Wyden (D-OR) and 24 colleagues, would overhaul the federal energy tax code. The proposal consolidates current energy tax incentives into emissions-based provisions designed to incentivize energy efficiency, clean transportation and clean electricity. The bill, if enacted, would consolidate 40 energy ....

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Top Climate, Air and Water Polluters Named in Latest Toxic 100, Greenhouse 100 Lists

smoke stacks
AMHERST, Mass. – Researchers at the University of Massachusetts Amherst Political Economy Research Institute (PERI) today published the latest editions of its lists of the top corporate air and water polluters and top greenhouse gas emitters in the United States, based on the most recent data available from the Environmental Protection Agency.
The Toxic 100 Air and Toxic 100 Water Indexes rank U.S. industrial polluters using the EPA Toxics Release Inventory, and the Greenhouse 100 Index ranks U.S. companies by their emissions responsible for global climate change according to the EPA Greenhouse Gas Reporting Program. The PERI Indexes also include environmental justice indicators to assess impacts on low-income people and minorities. ....

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Final Regulations Issued Regarding Section 45Q Tax Credits Carbon Oxide Sequestration | Perkins Coie

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The U.S. Department of the Treasury and the Internal Revenue Service on January 6, 2021, issued Treasury Decision 9944, providing final regulations relating to Section 45Q tax credits (Regulations). The Regulations provide guidance on the Section 45Q tax credits accrued for certain qualified carbon oxide sequestration activities using qualified equipment.
The Regulations in tandem with a two-year extension of the deadline for the commencement of construction of qualifying carbon capture projects (pursuant to the second COVID-19 stimulus legislation signed by President Trump on December 27, 2020) were anticipated by those working on or planning on investments in various carbon capture, utilization, and storage developments. ....

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