S. 1476 · 108th Congress
Wind Power Tax Incentives Act of 2003
- Stage
- In committee
- Sponsor
- Tom Harkin
- Introduced
- 2003-07-28
- Latest action
- 2003-07-28 · Introduced in Senate
Summary
Wind Power Tax Incentives Act of 2003 - Amends the Internal Revenue Code to allow: (1) passive activity losses and credits attributable to qualified wind energy facilities; (2) the wind energy credit to be used against the alternative minimum tax; and (3) the pass-through of a cooperative's wind energy credit to the cooperative's members.