KETEP 세계에너지시장정보

1. How Do the 45Y and 48E Tax Credits Work? ................ 1
 1.1. What Is a Zero-Emissions Facility? ................... 1
 1.2. What Is the Value of the Tax Credit? ....................... 2

2. Key Issues for Consideration ....................... 2
 2.1. What Constitutes a Facility? ....................... 2
 2.2. What Is an “Expansion of Facility”? ................. 3
 2.3. Will Geothermal Energy Qualify? ..................... 3
 2.4. What Is the Emissions Rate of Biomass? .................. 3
 2.5. Can Generators Use Environmental Attributes for Biogenic Fuels? ..................... 3
 2.6. Can Facilities Use Negative Emissions to Offset Positive Emissions? ................ 4
 2.7. Will Stacking Tax Credits Lead to a Perverse Outcome? ................... 4

3. Conclusion .................... 4

 References ................. 5