未来能源研究所：2023《通胀削减法案》中税收抵免政策选择对太阳能和风能的影响分析报告（英文版）

Within the Inflation Reduction Act (IRA), corporate tax credits are the largest source of clean energy funding, so understanding how these credits function is important to market participants and policymakers. In this report, I focus on the IRA’s authorization for both utility-scale solar and wind projects to choose between the investment tax credit (ITC) and production tax credit (PTC). After reviewing the history of the ITC and PTC, including the changes made by the IRA, I consider how the