IDEAS home Printed from https://ideas.repec.org/a/ucp/nattax/doi10.1086-733764.html
   My bibliography  Save this article

The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits

Author

Listed:
  • Roberta F. Mann
  • Tracey M. Roberts

Abstract

The Inflation Reduction Act of 2022 (IRA) is regarded as the largest climate bill in US history. This article outlines the legislative and political history of the environmental and energy tax incentives in the IRA and examines the choice of these instruments in view of other potential government actions. The article concludes that, while other instruments may have been more effective in expediting the transition to a fossil-free future, congressional support for legacy energy interests continues to influence, and possibly overdetermine, US climate and tax policy today.

Suggested Citation

  • Roberta F. Mann & Tracey M. Roberts, 2025. "The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits," National Tax Journal, University of Chicago Press, vol. 78(1), pages 223-261.
    • Handle: RePEc:ucp:nattax:doi:10.1086/733764
    DOI: 10.1086/733764
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1086/733764
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: http://dx.doi.org/10.1086/733764
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: https://libkey.io/10.1086/733764?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ucp:nattax:doi:10.1086/733764. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journals Division (email available below). General contact details of provider: https://www.journals.uchicago.edu/NTJ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.