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Congressional Research Service Issues In Focus White Paper on Energy Tax Credits & Global Minimum Tax
July 23, 2023
WASHINGTON, July 23 -- The Congressional Research Service issued the following In Focus white paper (No. IF12439) on energy tax credits and the global minimum tax on July 21, 2023, by economic policy senior specialist Jane G. Gravelle and public finance specialist Donald J. Marples.

Here are excerpts:

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Energy Tax Credits and the Global Minimum Tax

The Internal Revenue Code (IRC) (often referred to simply as the tax code) contains a number . . .

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