Journal of Environmental Law & Litigation : Vol. 24, No. 1, p.035-074 : The Green Economic Recovery: Wind Energy Tax Policy After Financial Crisis and the American Recovery and Reinvestment Tax Act of 2009
Hinman, Jeffry S.
This Note explores the weaknesses that the recession has exposed in the United States’ current renewable energy tax policy and evaluates the 111th Congress’ legislative response to those weaknesses. In doing so, this Note looks at the major U.S. renewable energy tax policies of the last thirty years and investigates the effects of those federal policies on the wind energy industry. The focus on wind is not an endorsement to pursue wind energy over all other forms of renewable energy; rather, it is meant as a case study on how federal tax policy has effected one industry and how it can better encourage growth in that industry.