国会预算办公室：2025年风能和太阳能的营业税抵免报告（英文版） (1)

The federal government provides tax credits that support investment in energy sources that generate electricity without emitting carbon dioxide in the process. In April 2025, CBO released a report that provides an overview of the tax credits and explains how the agency assesses their budgetary and economic effects. That report also explains how CBO’s baseline projections reflect revenue estimates developed by the staff of the Joint Committee on Taxation.