紐時賞析／美國稅局刁難申請風力和太陽能減稅

IRS Makes It Harder for Wind and Solar Projects to Claim Tax Breaks

美國稅局刁難申請風力和太陽能減稅

The IRS on Friday issued new rules that would restrict the ability of wind and solar companies to claim federal tax breaks, a move that could hinder a number of renewable energy projects under development.

美國國稅局周五發布新規，將限制風能與太陽能公司申請聯邦稅收減免的能力，此舉可能阻礙多項正在開發中的再生能源計畫。

President Donald Trump’s domestic policy bill, which was signed into law July 4, was already set to rapidly phase out lucrative tax credits for new wind and solar farms unless they began construction in the next 12 months. The new IRS guidance would add further hurdles by tightening long-standing rules for what counts as the “beginning of construction,” which will make it harder for some projects to qualify.

川普的國內政策法案已於7月4日簽署成法，其中原本就規定，若新的風能與太陽能發電場未能在12個月內動工，將迅速失去原本可觀的稅收抵免優惠。國稅局的新指引進一步收緊對「開工」的認定規則，增加了額外障礙，讓部分計畫更難達到資格要求。

Previously, a wind or solar farm could count as having begun construction if the developer spent at least 5% of the project cost, which some companies did by purchasing electrical transformers or other large equipment ahead of time. The developer could then claim any tax breaks that were in effect that year, as long as it finished construction within the next four years.

過去，只要開發商已經支出至少5%的計畫成本，風能或太陽能發電場即可被認定為「已經開工」。一些公司會透過提前購買變壓器或其他大型設備來達成這項要求。只要開發商能在接下來的四年內完成建設，就能依照當年度有效的優惠政策申請稅收減免。

The new IRS guidance eliminates this so-called “5% safe harbor” rule for large wind and solar farms, although it keeps it in place for rooftop solar projects and other smaller solar installations. Developers will still have the option of beginning physical work on a project in order to qualify as having begun construction.

國稅局的新指引取消了大型風能與太陽能發電場的「5%安全港」規則，但仍保留在屋頂太陽能板與其他小型太陽能設施中的適用性。開發商仍可選擇直接開始實體施工，以獲得「已經開工」的資格認定。

The new restrictions appeared to be less severe than many companies had expected, some experts said. But renewable energy industry groups still criticized the move, which comes as the Trump administration has imposed an array of obstacles for wind and solar projects across the country.

一些專家表示，新限制看起來比許多公司預期的還要溫和。然而，再生能源產業團體仍然批評此舉，指出川普政府已經在全美對風能與太陽能計畫設下各種障礙。

The new tax guidance has its origins in the debate over Trump’s domestic policy legislation.

這項新的稅務指引，源自於對川普國內政策法案的爭論。

While nearly all Republicans voted to end Biden-era tax credits for wind and solar power as part of that bill, some senators successfully pushed for a slightly slower phaseout of the credits in order to limit industry disruption. That angered House conservatives, who had wanted an immediate termination of the subsidies.

雖然幾乎所有共和黨人都投票支持終止拜登時期的風能與太陽能稅收抵免，但仍有部分參議員成功爭取到放緩補貼逐步取消的速度，以減少產業受到的衝擊。這一點引起眾議院保守派的不滿，他們原本希望立即終止所有補貼。

Trump issued an executive order shortly after the bill passed, directing the Treasury Department to limit the ability of wind and solar projects to qualify for the fast-disappearing tax credits.

法案通過後不久，川普便簽署行政命令，指示財政部限制風能與太陽能計畫獲得這些即將消失的稅收抵免的資格。

The removal of federal subsidies means that the amounts of new wind energy and solar energy added in the United States over the next five years are expected to be 50% lower and 23% lower than previously projected, according to BloombergNEF.

根據「彭博新能源財經」（譯註：彭博社旗下專門研究能源轉型與永續產業的權威研究機構）的數據，聯邦補貼的取消意味著未來5年美國新增的風能將比先前預測低50%，太陽能則將低23%。

文／Brad Plumer，譯／羅方妤