Abstract
AbstractThe federal renewable energy production tax credit (PTC) was created in 1992 when Congress enacted the Energy Policy Act of 1992. The creation of the PTC for renewable energy generating projects signaled the birth of the modern renewable energy industry in the United States. In the years since its birth, the industry has grown in fits and starts, seeing the creation of the investment tax credit (ITC) in 2005 and no less than six extensions of the PTC.
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