42 U.S.C. § 13314
Study of tax and rate treatment of renewable energy projects
(a)
The Secretary, in conjunction with State regulatory commissions, shall undertake a study to determine if conventional taxation and ratemaking procedures result in economic barriers to or incentives for renewable energy power plants compared to conventional power plants.
(b)
Within 1 year after October 24, 1992 , the Secretary shall submit a report to the Congress on the results of the study undertaken under subsection (a).
( Pub. L. 102–486, title XII, § 1205 , Oct. 24, 1992 , 106 Stat. 2962 .)