Comments of the American Council for an Energy-Efficient Economy on Tax Reform and its Impact on U.S. Energy Policy

The Senate Finance Committee held a hearing on "Tax Reform: Impact on U.S. Energy Policy." ACEEE submitted comments for the record suggesting that tax reform address depreciation and tax incentives and also suggesting that as part of tax reform discussions, Congress should consider taxing business income instead of profits and an emissions fee as a way to help fund lower marginal tax rates.