Tracey M. Roberts
Samford University, Cumberland School of Law
Professor of Law
800 Lakeshore Drive
Birmingham, AL 35229
United States
http://www.samford.edu/cumberlandlaw/directory/Roberts-Tracey
SCHOLARLY PAPERS
12
DOWNLOADS
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SSRN RANKINGS
Top 46,296
in Total Papers Downloads
2,305
TOTAL CITATIONS
5
Ideas:
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The Inflation Reduction Act of 2022 provided an additional 10% or 20% investment tax credit (ITC) for certain solar and wind facilities sited in low-income communities. Both Alabama (in particular, the Black Belt region) and Kentucky (in particular, the Eastern Mountains and Coal Fields region) have substantial populations that meet all of the criteria for these bonus credits. On September 4, the Department of Treasury reported that in 2023 nearly $3.5 billion was invested in over 49,000 solar installations through the Low-Income Communities Bonus Credit Program. Neither state received *any* allocation of bonus credits in 2023. My article, 'Low-Income Community Bonus Credit Impediments in Alabama and Kentucky,' explores the impediments to bonus funding in these states.
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