[20171108]IN10813_《减税和就业法案》（H.R.1).pdf
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[20171108]IN10813_《减税和就业法案》（H.R.1).pdf
1、CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Energy Tax Provisions in the Tax Cuts and Jobs Act (H.R. 1) Molly F. Sherlock Specialist in Public Finance Joseph S. Hughes Research Assistant November 8, 2017 The Tax Cuts and Jobs Act (H.R. 1) proposes a number of change
2、s to energy-related tax provisions. These changes are summarized in Table 1. H.R. 1 includes a broad restructuring of the federal income tax system. A full analysis of the consequences of this proposal for the energy sector, or various subsets of the energy sector, is beyond the scope of this Insigh
3、t. Table 1. Energy Tax Provisions in H.R. 1 Current Law H.R. 1 10-Year Change in Revenues ($ billions) Credit for new qualified plug-in electric vehicles Credit up to $7,500 for plug-in electric vehicles. Credit phases out at 200,000 vehicles per manufacturer. Credit repealed. $0.2 Congressional Research Service 7-. www.crs.gov IN10813
