REPEALING FEDERAL ENERGY TAX CREDITS WOULD COST AMERICAN JOBS AND INCREASE HOUSEHOLD ENERGY BILLS: Appendix A

The document outlines the technical approach for modeling the 'Current Policies' and 'IRA Repeal' scenarios using the Energy Policy Simulator (EPS). It details which specific IRA sections—including tax credits for renewable energy, electric vehicles, and carbon capture—were included in the analysis, which were omitted as 'out of scope,' and the specific assumptions used to calculate their effects on emissions and energy demand.

• The analysis models tax credits for onshore and offshore wind, solar PV, solar thermal, geothermal, municipal solid waste, and battery storage, while explicitly excluding credits for qualifying hydro or biogas plants.
• For wind and battery storage, the model assumes 100% of plants qualify for domestic content bonus credits, based on Net Zero America analysis and announced U.S. battery manufacturing projects.
• The model incorporates a 7.5% transferability multiplier to reduce the credit value available to developers, accounting for the fact that tax credits are transferable.
• The 'IRA Repeal' scenario removes credits for clean hydrogen, assuming that hydrogen production pathways will return to current levels without the incentive.
• The analysis includes a weighted average incentive for clean vehicle credits, accounting for manufacturing requirements, critical minerals, adjusted gross income (AGI) caps, and MSRP caps.
• Certain IRA provisions, such as those for biodiesel, sustainable aviation fuel, and residential clean energy credits (25C), are included in the baseline 'Business as Usual' (BAU) via the Annual Energy Outlook (AEO) but are not separately removed in the repeal scenario because their specific impacts cannot be isolated from AEO results.

APA

Energy Innovation (2025). REPEALING FEDERAL ENERGY TAX CREDITS WOULD COST AMERICAN JOBS AND INCREASE HOUSEHOLD ENERGY BILLS: Appendix A. https://energyinnovation.org/wp-content/uploads/IRA-Repeal-Update-March-2025-Appendix-A-FINAL.pdf

Chicago

Energy Innovation. REPEALING FEDERAL ENERGY TAX CREDITS WOULD COST AMERICAN JOBS AND INCREASE HOUSEHOLD ENERGY BILLS: Appendix A. 2025. https://energyinnovation.org/wp-content/uploads/IRA-Repeal-Update-March-2025-Appendix-A-FINAL.pdf.

Wikipedia

{{cite report |author=Energy Innovation |title=REPEALING FEDERAL ENERGY TAX CREDITS WOULD COST AMERICAN JOBS AND INCREASE HOUSEHOLD ENERGY BILLS: Appendix A |date=March 2025 |url=https://energyinnovation.org/wp-content/uploads/IRA-Repeal-Update-March-2025-Appendix-A-FINAL.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{energyinnovation2025repealing, author = {{Energy Innovation}}, title = {{REPEALING FEDERAL ENERGY TAX CREDITS WOULD COST AMERICAN JOBS AND INCREASE HOUSEHOLD ENERGY BILLS: Appendix A}}, institution = {Energy Innovation}, year = {2025}, month = mar, url = {https://energyinnovation.org/wp-content/uploads/IRA-Repeal-Update-March-2025-Appendix-A-FINAL.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }