By Ryan J. Dobens
Many Americans are now yearning to create an energy infrastructure with renewable energy at the foundation. Environmental concerns have caused policy makers to join other advocates and provide subsidies for various renewable and energy efficient technologies through the tax code. Part I of this article reviews the history of modern energy tax incentives. Part II discusses the efficacy of the expired grants in lieu of tax credits (“1603 Grants”) program that was adopted by the American Recovery and Reinvestment Act of 2009 (“ARRA”), and concludes that the program was effective and should be restored. Part III addresses the possibility of expanding the 1603 Grants program to individuals who wish to pursue renewable energy at their personal residences. The restoration of the 1603 Grant program—and the extension of such grants to individuals—would even the playing field for American families interested in pursuing a greener future and continue progress toward making U.S. energy consumption sustainable over the long term.