Of the 33 expiring provisions addressed in the most recent tax extender legislation, included in the Bipartisan Budget Act of 2018 (BBA18; P.L. 115-123 ), 18 were energy-related. Thirteen of the energy tax provisions addressed in BBA18 were provisions that had expired in 2016 and were extended through 2017. The expired energy tax provisions are diverse in purpose, providing various types of tax incentives for renewable electricity, alternative and renewable fuels, vehicles, building energy efficiency, and other energy activities. This law retroactively extended temporary tax provisions that had expired at the end of 2014. Further discussion of these provisions is not included in this report, as these provisions did not expire in 2017. Ultimately, provisions that expired at the end of 2017 could be extended. For more information, see CRS Report R43453, The Renewable Electricity Production Tax Credit: In Brief , by [author name scrubbed]. Incentives for Alternative Fuel and Alternative Fuel Mixtures19

The tax code provides tax credits for alternative fuels and alternative fuel mixtures. Qualified second generation biofuel production is second generation biofuel produced by the taxpayer and sold by the taxpayer to another person for use (1) in the production of a qualified biofuel fuel mixture in such person's trade or business (other than casual off-farm production), (2) as a fuel in a trade or business, or (3) as biofuel sold at retail to another person and placed in the fuel tank of such other person. The special depreciation allowance for second generation biofuel plant property was introduced by the Tax Relief and Health Care Act of 2006 ( P.L. When enacted, the provision was scheduled to expire at the end of 2011. Credits for two-wheeled plug-in electric vehicles were enacted as a unique provision, since they do not qualify for other plug-in electric vehicle tax credits. Building Energy Efficiency

		Credit for Construction of Energy-Efficient New Homes27

Before 2017, contractors building energy-efficient homes and producers of manufactured energy-efficient homes were eligible for a tax credit for each qualifying new home they built. Since 2014, short-term extensions of the deduction for energy-efficient commercial building property have been included in "tax extenders" legislation. 110-343 ) reinstated and modified the Section 25C credit for the 2009 tax year.
Thirteen temporary energy tax provisions expired at the end of 2017. All of these provisions had expired at the end of 2016, and were retroactively extended by the Bipartisan Budget Act of 2018 (BBA; P.L. 115-123) and made available for the 2017 tax year.
This report briefly summarizes and discusses the economic impact of energy-related tax provisions that expired at the end of 2017, including the following:
Renewable energy property provisions
Production Tax Credit (PTC) for Nonwind Facilities
Alternative and renewable fuels provisions
Incentives for Biodiesel and Renewable Diesel Incentives for Alternative Fuel and Alternative Fuel Mixtures Alternative Fuel Vehicle Refueling Property Second Generation (Cellulosic) Biofuel Producer Credit Special Depreciation Allowance for Second Generation (Cellulosic) Biofuel Plant Property
Vehicles provisions
Alternative motor vehicle credit for qualified fuel cell vehicles Credit for two-wheeled plug-in electric vehicles
Building energy efficiency provisions
Credit for Construction of Energy-Efficient New Homes Energy-Efficient Commercial Building Deduction Credit for Section 25C Nonbusiness Energy Property
Other provisions
Special Rule to Implement Electric Transmission Restructuring Credit for Production of Indian Coal
This report does not include provisions that in the past have been classified as individual or business related. For a general overview of expired tax provisions and tax extenders, see CRS Report R44677, Tax Provisions that Expired in 2016 ("Tax Extenders"), by [author name scrubbed]. For an overview of individual and business provisions, see CRS Report R44925, Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief, coordinated by [author name scrubbed]; and CRS Report R44930, Business Tax Provisions that Expired in 2016 ("Tax Extenders"), coordinated by [author name scrubbed].