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 .)