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This RMI briefing argues that repealing tech-neutral clean electricity tax credits, specifically the Investment Tax Credit (ITC) (48E) and Production Tax Credit (PTC) (45Y), would increase energy costs for farmers and rural electric cooperatives, undermine grid reliability, and derail planned clean energy investments in rural America.

This briefing analyzes the US Treasury's final 45V guidance for electrolytic hydrogen projects, which establishes a tax credit framework based on three pillars: incrementality, temporality, and deliverability. The guidance provides a transition period for annual matching until 2030, after which hourly matching is required, and introduces flexibility by allowing emissions calculations per hour and per electrolyzer to avoid 'all or nothing' credit losses.

This document is Appendix A of a report by Energy Innovation, detailing the modeling methodology used to assess the impacts of repealing federal energy tax credits. It provides a comprehensive table mapping specific sections of the Inflation Reduction Act (IRA) to their inclusion in 'Business as Usual' (BAU) and 'IRA Repeal' scenarios, explaining the calculations for credits related to renewable energy, electric vehicles, carbon sequestration, and agricultural conservation.

This report by Energy Innovation uses the Energy Policy Simulator to analyze the economic and environmental impacts of repealing federal clean energy tax credits and funding programs, specifically those established under the Inflation Reduction Act (IRA). The analysis compares a 'Current Policies' scenario against a 'Repeal' scenario starting in 2025, finding that such a repeal would lead to significant job losses, increased household energy costs, reduced GDP, and higher air pollution.

This executive summary presents a meta-analysis of research from nonpartisan groups, universities, and government agencies regarding the impact of federal technology-neutral electricity tax credits (§45Y and §48E) on consumerSS. United States household energy bills. The document argues that these credits lower electricity costs by reducing the investment costs for wind, solar, battery, nuclear, and geothermal projects, with utilities passing these savings to consumers. It warns that repealing these credits would increase energy bills for households and businesses, particularly as electricity demand grows due to factors such as data center expansion.

This briefing by the International Institute for Sustainable Development (IISD) argues that Canada continues to provide billions in public funds to the fossil fuel industry despite pledges to phase out subsidies. The document outlines five priority areas for reform—tax credits, the Trans Mountain Pipeline, carbon capture and storage, LNG infrastructure, and low-carbon funds—and calls for a comprehensive, transparent inventory of all financial supports to ensure Canada meets its international commitments as the 2025 G7 president.

This report by RMI provides a strategic framework for hydrogen project developers to comply with the proposed 45V clean hydrogen production tax credit in the United States. It details the 'four pillars' of the Treasury's proposed guidance—regionality, hourly matching, incrementality, and attribute tradeability—and outlines an ecosystem of registries, contracts, and operational strategies needed to secure the highest credit tier of $3 per kg of hydrogen.

This report by RMI discusses how US states can maximize the economic potential of federal clean energy incentives, primarily through tax credits. It emphasizes that while residential tax credit adoption is higher than predicted, most states are not currently on track to achieve their full investment potential and should implement administrative programs, demand-pull policies, and sector-specific guidance to secure these funds.

This research note by Energy Innovation argues that the U.S. Treasury Department must maintain the "three pillars" (incremental, deliverable, and hourly-matched clean electricity) in the final rules for the Section 45V Clean Hydrogen Production Tax Credit. The author contends that weakening these rules would undermine climate goals, increase electricity costs for consumers, and stifle the development of a flexible, domestic electrolyzer industry.

This report by RMI analyzes the availability of Energy Attribute Certificates (EACs) required to qualify for the US Inflation Reduction Act's 45V Clean Hydrogen Production tax credit. The analysis focuses on the 'three pillars' of the proposed rules—new, nearby, and hourly matched power—and evaluates whether these requirements can be met across seven Regional Clean Hydrogen Hubs (H2Hubs). RMI finds that while there is sufficient projected clean electricity capacity to meet current hub goals, the primary obstacles to scaling the industry are underdeveloped EAC markets, data infrastructure, and physical grid bottlenecks rather than a lack of available clean energy attributes.

This oral testimony from Energy Innovation to the U.S. Treasury Department and Internal Revenue Service argues for the retention of strict "three pillars" (incrementality, deliverability, and hourly time-matching) for the 45V Clean Hydrogen Production Tax Credit. The author contends that weakening these rules would lead to significant greenhouse gas emissions, undermine the long-term viability of the hydrogen industry, and result in the misuse of taxpayer funds.

This fact sheet from the Environmental and Energy Study Institute details the scale of fossil fuel subsidies in the United States and examines legislative and administrative efforts to reduce or modify them, including the Biden-Harris Administration's FY 2024 budget and the Inflation Reduction Act.

This fact sheet from the Environmental and Energy Study Institute details the scale of fossil fuel subsidies in the United States, the discrepancy between domestic pledges and international funding, and specific legislative and budgetary proposals to reduce these subsidies.

RMI provides recommendations for the US Department of the Treasury regarding the 45V production tax credit (PTC) for grid-connected green hydrogen, arguing for a balance between industry acceleration and strict emissions standards to ensure climate goals are met.

This policy brief by RMI discusses the potential of a new US tax credit for low-emission hydrogen production, established via the Inflation Reduction Act, to catalyze the clean hydrogen economy and industrial decarbonization. The document argues that the US Treasury's implementation of the credit—specifically regarding standards for grid-connected electrolyzers—will determine whether the incentive drives genuine emissions reductions or inadvertently increases greenhouse gas emissions.

This report by Energy Innovation analyzes the monthly ownership costs of electric vehicles (EVs) compared to gasoline equivalents in the United States. It finds that for many models and states, EVs are cheaper to own on a monthly basis from the start of the loan term, primarily due to fuel and maintenance savings, provided the $7,500 federal tax credit is available.

This policy brief by RMI argues that the current design of the residential solar investment tax credit (ITC 25D) creates inequities by benefiting high-income and White residents while excluding low-and moderate-income (LMI) households who lack sufficient federal tax liability. RMI advocates for Congress to transition ITC 25D to a 'direct pay' model, similar to proposed provisions for business- and utility-scale renewables, to lower upfront costs, reduce energy burdens, and stimulate job growth in LMI communities.

This guide by Energy Innovation provides a blueprint for U.S. state policymakers to mitigate the economic impacts of the One Big Beautiful Bill Act (OBBBA). It specifically focuses on accelerating the procurement of wind and solar energy to ensure projects qualify for federal tax credits before they expire.

This document outlines the methodology used by RMI to estimate the state-level benefits of the Inflation Reduction Act (IRA), focusing on funding flows from tax credits, rebates, grants, and loans, as well as public health and jobs co-benefits.

This research paper by the World Resources Institute outlines six design considerations for the next generation of U.S. federal tax credits to accelerate the deployment of low-carbon technologies across the power, transportation, industrial, and buildings sectors to reach net-zero emissions by 2050.