Energy Tax Provisions That Expired in 2016 (“Tax Extenders”)

Summary

Sixteen temporary energy tax provisions expired at the end of 2016. Most of the expired provisions were last extended in 2015 as part of the Protecting Americans from Tax Hikes (PATH) Act of 2015, signed into law as Division Q of the Consolidated Appropriations Act, 2016 (P.L. 114-113). Under this law, all tax provisions that had expired at the end of 2014 were retroactively extended. Most expired energy tax provisions were extended for two years, through 2016. Division P of P.L. 114-113 also included longer-term extensions with scheduled phaseouts for wind and solar tax credits.

This report briefly summarizes and discusses the economic impact of energy-related tax provisions that expired at the end of 2016, including the following:

Renewable energy property provisions

Production Tax Credit (PTC) for Non-Wind Facilities

Energy Credit for Non-Solar Facilities

Five-Year Cost Recovery for Certain Energy Property

Credit for Residential Energy Property

Alternative and renewable fuels provisions

Incentives for Biodiesel and Renewable Diesel

Incentives for Alternative Fuel and Alternative Fuel Mixtures

Alternative Fuel Vehicle Refueling Property

Second Generation (Cellulosic) Biofuel Producer Credit

Special Depreciation Allowance for Second Generation (Cellulosic) Biofuel Plant Property

Vehicles provisions

Alternative motor vehicle credit for qualified fuel cell vehicles

Credit for two-wheeled plug-in electric vehicles

Building energy efficiency provisions

Credit for Construction of Energy-Efficient New Homes

Energy-Efficient Commercial Building Deduction

Credit for Section 25C Nonbusiness Energy Property

Other provisions

Special Rule to Implement Electric Transmission Restructuring

Credit for Production of Indian Coal

This report does not include provisions that in the past have been classified as individual or business related. For a general overview of tax provisions that expired in 2016, see CRS Report R44677, Tax Provisions that Expired in 2016 (“Tax Extenders”), by Molly F. Sherlock. For an overview of individual and business provisions, see CRS Report R44925, Recently Expired Individual Tax Provisions (“Tax Extenders”): In Brief, coordinated by Molly F. Sherlock; and CRS Report R44930, Business Tax Provisions that Expired in 2016 (“Tax Extenders”), coordinated by Molly F. Sherlock.