TITLE: Energy Tax Incentives Act of 2002

CIS-NO: 2002-S363-3  
SOURCE: Committee on Finance. Senate  
DOC-TYPE: Report  
DOC-NO: S. Rpt. 107-140  
DATE: Mar. 1, 2002  
LENGTH: 64 p.  
CONG-SESS: 107-2  
ITEM-NO: 1008-C; 1008-D  
SUDOC: Y1.1/5:107-140  
MC-ENTRY-NO: 2002-10095  


SUMMARY:
Recommends passage of S. 1979, the Energy Tax Incentives Act of 2002, to revise energy tax incentives.
 
Includes provisions to:
   a. Modify and extend tax incentives for the purchase of new qualified fuel cell motor vehicles, alternative fuel motor vehicles, and hybrid motor vehicles.
   b. Provide business energy tax credits for construction of new energy-efficient homes and production of certain energy-efficient washers and refrigerators.
   c. Provide a tax credit for residential fuel cell, solar, and wind energy property used exclusively for purposes other than heating swimming pools and hot tubs.
   d. Create new tax credits for clean coal technology.

CONTENT-NOTATION: Energy tax incentives revision

BILLS: 107 S. 1979

DESCRIPTORS:  
    ENERGY RESOURCES; TAX INCENTIVES AND SHELTERS; ELECTRIC AND HYBRID VEHICLES; GOVERNMENT AND BUSINESS; CONSTRUCTION INDUSTRY; HOUSEHOLD APPLIANCES AND EQUIPMENT; SOLAR ENERGY; WIND ENERGY; COAL AND COAL MINING; ENERGY CONSERVATION; ENERGY TAX INCENTIVES ACT

LOAD-DATE: June 5, 2003