Federal Financial
Interventions and Subsidies
in Energy in Fiscal Years
2016–2022
August 2023
www.eia.gov
U.S. Department of Energy
Washington, DC 20585
August 2023
August 2023
Table of Contents
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ogy .............................................................................................. 49
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August 2023
Table of Figures
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--– ....................................... 7
--– .. 9
-re-– ..........................................
--– ............. 11
--
– ......................................................................................................................................................
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August 2023
Table of Tables
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--– .........
--
– ........................................................................................................................................... 9
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--
– ...................................................................................................................................................... 11
--
b– ....................................................................................................................................
– ................................ 17
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August 2023
1
Overview and Key Findings
Overview
1
.
from
.
—
—from our
.
our
of 14
;
.
• Tax expenditure es�mates
from
• Direct expenditures non-energy
• Research and development (R&D) support
non-
4
1
our
rour are
are or
g
—
4
-
August 2023
• Loan guarantees
5
Organization of this report
•
•
•
e.
-
-
–
Key findings
Beginning in FY 2016, tax expenditures rose rapidly and leveled off, but direct federal support
remained steady un�l
Congress recently enacted
temporary provisions.
-
on energy
5
The Loan Progra
.
—
—.
Figure 1. Energy-specific subsidies and support, FY 2016–22
Federal Financial Intervenons
and Subsidies in Energy in Fiscal Years 2016–2022
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
23%
6%
70%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
.
1.
71o
–-
During FY 2016–22, most federal subsidies were for renewable energy producers (primarily biofuels,
wind, and solar), low-income households, and energy-efficiency improvements. –
from $7.4
--
-
6 .1 —
U.S.
—from $ $
- $ .
6
During FY 2016–22, provisions in the tax code were the largest source of federal financial support. In
—--—
. 7
. In 65%.
Table 1. Quan�fied total energy-specific subsidies and support by type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
-
%
-
%
-
%
-
14%
-
%
-
%
166
16%
Total
42,847
129,099
11,197
166
183,309
100%
Share of total
23%
70%
6%
0%
100%
U.S. Energy Federal Financial Interven
ons and Subsidies in Energy in Fiscal
Years 2016
–
2022
-
.
Natural gas and petroleum-related subsidies became a net cost to the federal government.
-
6
-.
August 2023
4
;
energy- -
.
U.S. Department of Energy (DOE) loan guarantees were once again issued in FY 2022.
7
The
$166 m.
for –
our
. 6
Subsidy and Energy Type-Specific Results
Subsidy types
Tax expenditures
When -
U.S. . To
T
—e.
of
Analycal Perspecves.
de minimis are
.
Direct expenditures including R&D
-re
7
Energy and Water Development: FY2023 Appropriaons
u
-subsidy cost
-
-
——for Energy Infrastructure Reinvestment Financing
------energy---.
----energy-
5.
August 2023
5
annu .
T
9
r
basic or applied
--energy-
bro
-
. We
e
h
eo
— —
.
• U.S. . Annual Energy Management and Resilience Report.
• Annual Report on Federal Government Energy
Management and Conservaon Programs. .
Loan subsidy cost
The
9
for no
August 2023
6
e
are
Energy type-specific subsidies
Th -
.
Coal and refined coal
C-
an
an
pax
r
5.
-
from $446
6 -
from
$ 6
$ Ta
. -
6 7.
U.S. refined coal producon and consumpon declines with the expiraon of a tax
credit
Figure 2. Coal-related energy-specific subsidies and support, FY
2016–22
Federal Financial Intervenons
and Subsidies in Energy in Fiscal Years 2016–2022
.
-$1,000
-$500
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
-3%
16%
87%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
7
Table 2. Quan�fied coal-related energy-specific subsidies and support by type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
-
%
-
17%
4
-
17%
1
-
16%
5
-
15%
-
17%
-
6%
Total
(445)
13,324
2,383
-
15,262
100%
Share of Total
(3)%
87%
16%
-
100%
Federal Financial Interven
ons and Subsidies in Energy in Fiscal
Years 2016
–
2022
,
-
Renewable energy, including biofuels
67% of energy-15.
- from $5.6 6 5
- - -
.
.
. The
for
—
e
eeax
—
5.7
—
bpax
—
6 .7
-
Figure 3. Renewable-related energy-specific subsidies and support,
FY 2016–22
Federal Financial Intervenons
and Subsidies in Energy in Fiscal Years 2016–2022
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
4%
3%
93%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
11
6– 74
1.5 6
• The pax for
• ax b
-
C .
ha
-
domesc financial assistance
Table 3. Quan�fied renewables-related energy-specific subsidies and support by type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
-
9%
-
%
-
%
75
-
%
56
-
%
-
%
74
-
19%
Total
3,127
78,332
2,364
-
83,823
100%
Share of Total
4%
93%
3%
-
100%
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016–2022
-
.
11
U.S. biomass-based diesel tax credit renewed through 2022 in government spending
billThe [-169
-.
–
August 2023
9
Natural gas and petroleum
liquids
N-
.1 b
of $
.
T
been
energy-
-
5.
e
$7
-
Table 4. Quan�fied natural gas and petroleum liquids-related energy-specific subsidies and support by
type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
145
-
%
111
-
%
-
%
171
71
-
%
166
-
%
-
%
-
%
Total
915
7,622
739
-
9,276
100%
Share of Total
10%
82%
8%
-
100%
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016–2022
-
See ---
Figure 4. Natural gas and petroleum liquids-related energy-specific
subsidies and support, FY 2016–22
Federal Financial Intervenons
and Subsidies in Energy in Fiscal Years 2016–2022
-$1,500
-$1,000
-$500
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
10%
8%
82%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
-
171
Nuclear
N-
from $
5.
We
pre.
.
Table 5. Quan�fied nuclear-related energy-specific subsidies and support by type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
-
415
15%
11
-
16%
-
%
-
11%
19
-
%
-
%
-
14%
Total
172
999
1,684
-
2,855
100%
Share of total
6%
35%
59%
-
100%
Federal Financial Interven
ons and Subsidies in Energy in Fiscal
Years 2016
–
2022
-
-
Figure 5. Nuclear-related energy-specific subsidies and support, FY
2016–22
Federal Financial Intervenons
and Subsidies in Energy in Fiscal Years 2016–2022
of Energy.
$0
$100
$200
$300
$400
$500
$600
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
6%
59%
35%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
11
Efficiency, end use, and
conservation
N-
-
9
6 4.6
6
5. T
-
p -
for $
or
.
Ta
ble 6. Quan�fied conserva�on and end use-related energy-specific subsidies and support by type, FY
2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
-
%
511
-
%
-
%
541
-
%
-
15%
459
-
%
499
166
14%
Total
39,043
28,674
3,641
166
71,523
100%
Share of Total
55%
40%
5%
0%
100%
Federal Energy Intervenons and Subsidies, FY 2016–22
-
.
from $
6 5. 6 7
-
ome Energy U.S.
Figure
6. Conserva�on and end use-related energy-specific subsidies and
support, FY 2016
–22
Federal Financial Intervenons and
Subsidies in Energy in Fiscal Years 2016
–2022
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
55%
5%
40%
share
FY
Chart
million 2022 dollars
share of
FY 16
–
22
August 2023
more
% of
ere $499 ;
Electricity transmission
and grid network
S-
from $19 6
4
5.
-year 6
e energy
.
14
-
-
14
year.---
Figure
7. Electricity transmission and grid-related energy-specific
subsidies and support, fiscal years (FY) 2016
–22
Federal Financial Intervenons and
Subsidies in Energy in Fiscal Ye
ars 2016–20227
.
-$200
-$100
$0
$100
$200
$300
$400
FY
16
FY
17
FY
18
FY
19
FY
20
FY
21
FY
22
Chart Title
total
tax
expenditures
research and
development
direct
expenditures
DOE loan
guarantee
program
6%
68%
26%
share
FY
Chart
million 2022 dollars
share of
FY 16–22
August 2023
Table 7. Quan�fied electricity transmission and smart grid-related energy-specific subsidies and
support by type, FY 2016–22
Fiscal year
Direct
expenditures
Tax
expenditures
Research and
Development
DOE Loan
Guarantee
Program
Total
Annual share
of FY 2016–22
1
-
%
5
-
%
-
%
11
46
75
-
%
45
49
-
94
17%
71
-
116
%
-
%
Total
36
148
387
-
570
100%
Share of Total
6%
26%
68%
-
100%
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016–2022
-
.
Renewable-related subsidy trends
$7.4 6 15.6
97.
up
.
T
Figure
8. Renewable-related energy subsidies, FY 2016–22
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016
–20224
August 2023
14
9
–
N-
7 19
-
Fi
gure 9. Renewable-related es�mated tax expenditures, FY 2016–22
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016
–2022
August 2023
15
$ 6
1175
for
76 for
.
Figure
10. Renewable-related direct expenditures, FY 2016–22
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016
–2022Tab
Figure
11. Renewable-related research and development expenditures, FY 2016–22
Federal Financial Intervenons and Subsidies in Energy in Fiscal Years
2016
–2022
August 2023
16
--
from We
Figure
12. Renewable electric- and non-electric-related total expenditures, FY 2016–22
Federal Financial Intervenons and Subsidies in Energy in Fiscal
Years 2016
–2022
$0
$5,000
$10,000
$15,000
$20,000
FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22
Chart Title
million 2022 dollars
renewable electric
total renewables
55%
64%
%
77%
67%
74%
76%
August 2023
17
Appendix A. Detailed Tables
Table A1. Energy subsidies and support, select indicators, fiscal years (FY) 2016–22
Indicators
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Total energy subsidies and support
17,785
17,589
24,646
25,742
32,370
35,813
29,363
U.S. energy consump�on (trillion Btu)
96,599
96,999
100,704
100,820
94,519
96,943
99,905
U.S. energy produc�on (trillion Btu)
84,766
86,615
93,740
100,528
97,899
96,626
102,247
744
196
Consump�on: Monthly Energy Review. Produc�on:
Monthly Energy Review. Tax expenditure es�mates Budget of the United States Government, Analycal Perspecves
Esmates of Federal Tax Expenditures for Fiscal Years 2016–2020
--17 7; Esmates of Federal Tax Expenditures for Fiscal Years 2017–2021--
; Esmates of Federal Tax Expenditures for Fiscal Years 2018–2022 --
Esmates of Federal Tax Expenditures for Fiscal Years 2019–2023 -55-Esmates of Federal Tax
Expenditures for Fiscal Years 2020–2024 -- Esmates of Federal Tax Expenditures for Fiscal Years
2022–2026 --. Federal direct expenditure and R&D expenditure subsidies-
. 1603 Program: Payments for
Specified Energy Property in Lieu of Tax Credits--------program--for-
-energy----of-- Loan guarantee programs credit subsidy
-
—
.
uncategorized
August 2023
Table A2. Es�mates of energy-specific tax expenditures, fiscal years (FY) 2016–22
Tax provision
FY
2016
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
a
-
576
695
757
664
45
446
495
565
614
96
46
11
179
57
b
79
75
165
75
516
554
495
67
64
-
47
46
45
45
-
47
-
b
59
-
11
11
11
11
11
11
11
-
-
11
-
165
-
-
-
-
-
-
-
-
-
-
-
-
-
August 2023
19
Tax provision
FY
2016
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
-
165
115
79
-
-
-
-
-
-
-
-
-
-
-
Total
10,586
10,555
18,234
19,217
24,572
23,255
22,682
Tax expenditure es�mates Budget of the United States Government Analycal Perspecves,
Esmates of Federal Tax Expenditures for Fiscal Years 2016–2020--17 7
; Esmates of Federal Tax Expenditures for Fiscal Years 2017–2021-- ;
Esmates of Federal Tax Expenditures for Fiscal Years 2018–2022 --Esmates of Federal Tax
Expenditures for Fiscal Years 2019–2023 -55-Esmates of Federal Tax Expenditures for Fiscal Years
2020–2024 -- Esmates of Federal Tax Expenditures for Fiscal Years 2022–2026 --
.
a
ba-pax
Analycal Perspecves
b
0 ; -
a
. .
August 2023
Table A3. Quan�fied energy-specific subsidies and support by type, fiscal years (FY) 2016–22
Year and support type
Coal
Refined
coal
Natural gas
and
petroleum
liquids
Nuclear
Renewables
Electricity—
smart grid
and
transmission
Conserva�on
End
use
Total
Share of
total
subsidies
and
support
2016
-
1
674
-
145
165
9%
Total
957
864
(921)
415
7,370
283
1,125
7,857
17,785
100%
Share of total
5%
5%
-5%
2%
41%
2%
6%
44%
100%
2017
-
111
11
5
-
-
Total
1,555
1,065
(938)
463
7,113
(148)
787
7,691
17,589
100%
Share of total
9%
6%
-5%
3%
40%
-1%
4%
44%
100%
2018
4
-
74%
-
5%
-
Total
1,327
1,251
2,065
354
10,629
(10)
752
8,278
24,646
100%
Share of total
5%
5%
8%
1%
43%
0%
3%
34%
100%
2019
1
-
171
75
11
19%
46
75%
-
71
75
441
6%
August 2023
Year and support type
Coal
Refined
coal
Natural gas
and
petroleum
liquids
Nuclear
Renewables
Electricity—
smart grid
and
transmission
Conserva�on
End
use
Total
Share of
total
subsidies
and
support
-
Total
1,035
1,365
2,966
313
10,565
131
787
8,579
25,742
100%
Share of total
4%
5%
12%
1%
41%
1%
3%
33%
100%
2020
5
-
166
19
56
45
76%
-
49
479
6%
-
Total
968
1,380
1,701
355
17,258
94
945
9,669
32,370
100%
Share of total
3%
4%
5%
1%
53%
0%
3%
30%
100%
2021
-
65%
-
71
194
5%
-
Total
1,038
1,584
2,100
563
15,299
116
839
14,273
35,813
100%
Share of total
3%
4%
6%
2%
43%
0%
2%
40%
100%
2022
-
74
17%
-
77%
-
5%
166
166
1%
Total
873
-
2,304
390
15,589
102
1,438
8,666
29,363
100%
Share of total
3%
0%
8%
1%
53%
0%
5%
30%
100%
2016 to 2022
-
915
999
August 2023
Year and support type
Coal
Refined
coal
Natural gas
and
petroleum
liquids
Nuclear
Renewables
Electricity—
smart grid
and
transmission
Conserva�on
End
use
Total
Share of
total
subsidies
and
support
-
6%
-
-
-
-
-
-
-
166
166
Total
7,752
7,510
9,276
2,855
83,823
570
6,674
64,849
183,309
100%
Share of total
4%
4%
5%
2%
46%
0%
4%
35%
100%
Tax expenditure es�mates Budget of the United States Government, Analycal Perspecves
Esmates of Federal Tax Expenditures for Fiscal Years 2016–2020--17 7
; Esmates of Federal Tax Expenditures for Fiscal Years 2017–2021-- ;
Esmates of Federal Tax Expenditures for Fiscal Years 2018–2022 --Esmates of Federal Tax
Expenditures for Fiscal Years 2019–2023 -55-Esmates of Federal Tax Expenditures for Fiscal Years
2020–2024 -- Esmates of Federal Tax Expenditures for Fiscal Years 2022–2026 --
. Federal direct expenditure and R&D expenditure subsidies—
. 1603 Program: Payments for Specified Energy
Property in Lieu of Tax Credits--------program--for--energy-
---of-- Loan guarantee programs credit subsidy
- .
0 - Energy-
August 2023
Table A4. Quan�fied renewable-related energy-specific subsidies and support by type, fiscal years (FY) 2016–22
Renewable electric
Year and support type
Biomass
Geothermal
Hydropower
Solar
Wind
Other
Subtotal
renewable
electric
Biofuels
Total
renewables
Share of
total
renewables
subsidies
2016
6
9
1
-
76%
16
5%
-
-
-
-
-
-
-
-
-
-
Total
94
19
26
3,036
846
36
4,056
3,314
7,370
100%
Share of total renewables
1%
0%
0%
41%
11%
0%
55%
45%
100%
2017
6
14
9
16%
777
-
79%
14
6
71
116
16
5%
-
-
-
-
-
-
-
-
-
-
Total
57
25
83
3,437
899
42
4,542
2,571
7,113
100%
Share of total renewables
1%
0%
1%
48%
13%
1%
64%
36%
100%
2018
9
11
15
-
-
95%
17
11
9
64
-
-
-
-
-
-
-
-
-
-
Total
113
127
22
4,054
2,248
24
6,587
4,042
10,629
100%
Share of total renewables
1%
1%
0%
38%
21%
0%
62%
38%
100%
2019
14
75
1%
-
96%
165
14
4%
August 2023
Renewable electric
Year and support type
Biomass
Geothermal
Hydropower
Solar
Wind
Other
Subtotal
renewable
electric
Biofuels
Total
renewables
Share of
total
renewables
subsidies
-
-
-
-
-
-
-
-
-
-
Total
146
299
35
4,418
3,201
31
8,130
2,435
10,565
100%
Share of total renewables
7%
1%
1%
7%
36%
3%
54%
46%
100%
2020
7
16
56
-
97%
46
49
47
47
-
-
-
-
-
-
-
-
-
-
Total
232
141
46
6,982
4,021
57
11,481
5,777
17,258
100%
Share of total renewables
4%
2%
2%
38%
41%
2%
88%
12%
100%
2021
11
17
7
-
97%
16
47
-
-
-
-
-
-
-
-
-
-
Total
228
151
53
7,028
3,858
37
11,356
3,943
15,299
100%
Share of total renewables
1%
1%
1%
33%
19%
3%
58%
42%
100%
2022
14
11
74
-
4
45
94
-
-
-
-
-
-
-
-
-
-
Total
312
353
41
7,522
3,592
49
11,869
3,721
15,589
100%
Share of total renewables
1%
1%
1%
33%
19%
3%
58%
42%
100%
Tax expenditure es�mates Budget of the United States Government Analycal Perspecves,
Esmates of Federal Tax Expenditures for Fiscal Years 2016–2020--17 7
; Esmates of Federal Tax Expenditures for Fiscal Years 2017–2021-- ;
Esmates of Federal Tax Expenditures for Fiscal Years 2018–2022 -- 1; Esmates of Federal Tax
August 2023
Renewable electric
Year and support type
Biomass
Geothermal
Hydropower
Solar
Wind
Other
Subtotal
renewable
electric
Biofuels
Total
renewables
Share of
total
renewables
subsidies
Expenditures for Fiscal Years 2019–2023 -55-Esmates of Federal Tax Expenditures for Fiscal Years
2020–2024 -- Esmates of Federal Tax Expenditures for Fiscal Years 2022–2026 --
. Federal direct expenditure and R&D expenditure subsidiesU—
. 1603 Program: Payments for Specified Energy
Property in Lieu of Tax Credits--------program--for--energy-
proper---of-- Loan guarantee programs credit subsidy
- .
. 0 - Energy-
August 2023
Table A5. Es�mates of energy-specific tax expenditures by beneficiary, fiscal years (FY) 2016–22
Tax provision
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Biofuels
3,230
2,533
3,957
2,408
5,713
3,920
3,690
-
-
11
-
-
47
-
a
Biomass
25
37
93
134
184
209
308
1
-
Coal
1,040
1,321
1,024
678
625
536
590
1
-
446
165
75
165
-
-
-
-
-
-
-
-
-
-
-
-
-
-
11
11
11
-
-
-
-
Conserva�on
674
383
334
306
302
290
481
1
6
-
1
1
1
1
End use
3,184
3,181
3,716
3,880
3,886
3,944
4,114
-
96
46
11
179
57
516
554
495
67
64
August 2023
Tax provision
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
-
576
695
Geothermal
0
18
93
134
92
105
308
-
-
Hydropower
0
0
-
0
0
0
0
-
Natural gas and petroleum liquids
(1,129)
(1,107)
1,783
2,724
1,428
1,842
2,080
495
565
614
11
757
664
45
-
165
115
79
-
-
-
-
-
-
-
Nuclear
192
249
104
113
112
118
110
-
-
-
-
-
-
-
-
Refined coal
864
1,065
1,251
1,365
1,380
1,584
-
-
Smart Grid and Transmission
193
(174)
(46)
46
45
43
40
1
-
1
1
1
-
-
-
-
-
47
46
45
45
Solar
1,502
2,272
3,723
4,262
6,841
6,877
7,401
6
-
5
5
5
5
67
66
64
56
Wind
810
777
2,203
3,165
3,964
3,784
3,559
August 2023
Tax provision
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
1
7
-
1
1
1
1
17
16
16
16
16
15
14
754
Total
10,586
10,555
18,234
19,217
24,572
23,255
22,682
Tax expenditure es�mates Analycal Perspecves, Budget of the United States Government
Esmates of Federal Tax Expenditures for Fiscal Years 2016–2020--17 7
; Esmates of Federal Tax Expenditures for Fiscal Years 2017–2021-- ;
Esmates of Federal Tax Expenditures for Fiscal Years 2018–2022 --Esmates of Federal Tax
Expenditures for Fiscal Years 2019–2023 -55-Esmates of Federal Tax Expenditures for Fiscal Years
2020–2024 -- Esmates of Federal Tax Expenditures for Fiscal Years 2022–2026 --
.
a
ba-pax
Analycal Perspecves
0 ; -
from
. .
August 2023
Table A6. Es�mates of energy-specific direct expenditures, fiscal years (FY) 2016–22
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Biofuels
31
22
20
13
16
10
11
16
9
—
1
1
1
-
-
-
—
17
16
16
5
7
—
7
1
-
-
-
-
-
—
6
—
-
-
-
1
1
-
1
—
1
-
-
1
—
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
-
Biomass
33
6
3
0
3
3
0
7
6
—
5
4
1
—
-
-
-
-
-
-
-
—
1
1
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
-
-
-
-
-
-
-
-
-
—
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Program—
-
-
-
-
-
-
Coal
(446)
(13)
4
1
5
2
3
-
-
-
-
-
-
—
-
-
-
-
-
-
4
1
-
—
1
-
—
-
1
-
-
-
-
-
-
Carbon -—
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
—
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
1
—
-
-
1
1
—
-
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
-
-
-
-
-
-
—
-
-
-
-
-
-
Conserva�on
287
314
298
381
388
355
823
-
1
1
1
—
-
-
-
-
-
-
-
—
-
1
1
1
4
5
6
—
4
5
—
-
-
-
-
7
5
5
776
—
-
-
-
-
-
-
-
—
1
1
—
-
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
4
—
-
-
-
-
-—
-
-
-
-
-
-
—
-
-
-
-
-
-
U.S.
47
46
45
47
46
45
-
-
-
-
-
—
-
-
-
-
-
1
—
-
-
1
1
-
-
-
—
1
1
End use
4,159
4,089
4,300
4,258
5,304
10,064
4,022
45
54
61
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
7
6
9
7
-
14
Program—
46
—
-
-
-
-
-
-
-
—
-
-
-
7
5
4
7
—
7
5
6
4
6
—
-
6
1
1
1
61
49
59
69
66
65
67
Energy
—
11
4
5
5
7
4
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
—
47
45
49
—
1
—
-
-
-
-
-—
-
-
-
-
-
-
—
-
-
-
-
-
-
U.S.
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
U.S.
-
-
-
—
-
-
-
-
-
-
—
7
-
-
-
-
—
-
-
-
-
-
-
-
1
1
1
—
-
-
1
1
1
Program—
-
-
-
-
-
1
1
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Geothermal
6
0
9
0
0
0
0
-
-
-
-
-
-
—
-
-
-
-
-
-
U.S.
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
6
9
Energy
6
-
9
-
-
-
-
Hydropower
9
12
11
14
8
11
10
-
-
-
-
1
-
—
-
-
-
-
-
—
-
-
-
-
-
1
-
1
1
-
-
-
-
—
1
1
-
-
-
-
—
-
-
-
-
-
-
9
11
11
14
9
11
11
14
Natural gas and petroleum liquids
63
111
150
171
166
153
103
-
1
-
-
—
-
1
-
-
5
1
—
-
-
-
-
-
-
—
-
-
-
-
-
—
1
—
-
4
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
17
14
14
14
—
-
-
-
—
17
14
14
—
-
-
-
-
-
-
—
-
-
1
-
-
-
-
59
66
61
67
59
—
-
-
-
-
-
-
—
1
-
-
-
-
—
1
1
1
1
1
1
—
-
64
66
59
47
76
Program—
14
49
69
61
16
—
15
19
14
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
Uncategorized
667
778
869
951
1,075
890
677
15
9
—
-
-
-
-
-
-
-
—
15
9
559
—
—
491
659
41
—
-
-
-
-
-
-
—
14
15
16
17
—
-
-
-
1
1
—
5
16
16
15
—
-
-
-
-
-
-
—
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
5
6
1
-
-
—
-
-
-
—
-
1
1
1
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
15
9
17
—
15
9
17
9
9
6
15
6
—
4
5
5
4
5
6
6
—
-
-
-
—
1
-
-
-
-
-
-
—
1
1
1
—
7
6
—
-
1
-
1
9
55
1
1
—
-
-
-
-
-
1
—
1
-
-
—
-
1
—
54
-
-
1
6
9
1
5
—
1
7
1
1
1
—
6
1
-
-
15
1
4
—
-
5
-
-
-
-
—
1
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
1
4
Nuclear
40
11
31
27
19
22
21
1
-
1
—
1
-
—
1
-
-
-
-
6
19
6
11
—
-
-
-
-
1
-
-
—
-
-
-
-
1
1
—
9
1
-
-
4
4
4
Program—
5
4
6
5
-
-
—
-
-
-
-
-
-
-
—
4
6
1
6
19
17
16
—
1
-
-
-
-
—
1
1
1
-
—
17
16
Other renewables
13
9
15
8
7
7
14
—
—
-
-
-
-
-
—
-
-
-
-
1
1
-
—
-
1
-
—
-
1
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
1
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
-
1
-
-
—
-
-
-
—
-
-
-
-
-
-
9
5
6
4
4
6
-
-
-
-
4
5
5
6
4
4
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
Smart grid and transmission
1
5
8
11
0
2
8
1
5
9
1
6
—
1
7
7
-
1
6
—
-
1
-
Energy
-
-
1
—
-
-
-
-
-
-
1
—
-
-
-
-—
-
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
-
-
—
-
-
-
-
-
-
Solar
1,352
1,048
223
22
12
17
27
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
1
-
-
1
1
—
-
-
1
-
-
1
1
-
—
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
1
-
-
-
-
-
—
-
-
-
-
-
—
-
-
-
-
-
-
16
15
-
-
-
-
14
17
16
15
-
-
1
-
-
-
—
-
-
-
1
-
-
-
—
-
-
-
-
-
-
Wind
13
14
13
18
10
12
12
-
-
-
1
-
-
-
—
-
-
-
1
-
-
-
1
-
-
-
-
-
-
—
-
-
-
-
-
-
—
1
-
-
-
-
-
-
U.S.
1
1
-
1
1
—
1
1
-
1
1
—
-
-
-
-
-
-
-
U.S.
11
16
9
11
1
-
-
-
-
16
9
11
Total
6,226
6,407
5,955
5,874
7,013
11,547
5,731
Federal direct expenditure subsidies—
. 1603 Program: Payments for Specified Energy Property in Lieu of Tax Credits
--------program--for--energy----of--
0 o; - S
S
August 2023
Table A7. Es�mates of energy-specific research and development expenditures, fiscal years (FY) 2016–22
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Biofuels
53
16
64
14
47
12
20
9
4
4
5
6
—
4
4
4
1
5
—
1
-
1
1
1
7
5
—
—
6
5
-
-
-
1
-
-
—
-
1
-
-
54
9
45
11
—Energy—
4
16
7
5
—
1
-
—
-
1
-
—
1
16
9
5
-
-
-
-
-
-
—
-
-
-
-
-
-
-
-
-
-
—
-
-
-
-
Biomass
35
14
17
12
46
16
4
6
5
—
1
1
—
1
1
1
1
1
1
—
1
1
1
—
-
-
-
-
-
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
-
-
-
-
7
9
11
—Energy—
11
4
—
-
-
1
-
-
-
—
1
1
—
7
9
9
Coal
363
248
299
356
338
500
280
64
—
16
17
19
—
17
16
1
1
1
5
—
1
1
1
5
—
-
-
-
-
-
-
1
1
1
—
1
1
1
464
—Energy—
7
45
55
—
4
5
—
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
164
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
61
—
-
-
-
1
1
-
-
-
-
-
—15.441
1
-
-
-
-
-
-
-
-
-
-
-
August 2023
41
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
-
-
-
-
-
-
1
1
1
1
1
—
1
1
1
1
1
Conserva�on
165
90
121
100
255
194
134
5
4
5
5
5
4
—
—
1
1
1
1
5
5
4
—
1
5
5
4
9
—
9
156
77
—Energy—
5
1
-
—
71
—
-
-
-
-
-
—
-
1
1
—
-
-
-
—
-
-
-
-
1
-
—
9
4
5
5
1
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
1
—
1
-
-
-
-
-
-
Program—
-
-
-
-
-
-
End use
349
421
262
441
479
265
365
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
56
57
55
59
55
95
—
46
45
47
—
6
11
11
9
14
1
1
—
1
1
6
19
5
9
—
6
19
5
9
199
—Energy—
191
—
76
41
61
115
46
—
6
-
-
—
-
-
-
—
16
6
6
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
—
161
56
47
77
—
-
-
-
1
-
1
-
—
1
-
Geothermal
13
6
25
165
49
47
45
1
1
1
1
1
—
1
1
1
1
1
—
-
-
1
-
-
5
165
46
—Energy—
-
-
1
11
-
—
-
-
-
-
16
—
1
-
-
-
-
—
11
5
154
49
47
Hydropower
16
71
11
21
38
42
31
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
4
4
1
1
1
—
1
1
1
1
—
1
1
1
1
-
—
-
-
-
-
-
—
-
-
-
-
U.S.
67
—Energy—
-
-
-
-
—
-
-
-
1
-
-
-
—
66
19
7
Natural gas and petroleum liquids
145
58
132
71
107
105
121
11
6
9
5
14
—
9
6
7
4
—
1
1
1
-
—
-
1
1
—
1
1
45
115
99
—Energy—
4
6
11
—
1
5
6
11
—
-
-
-
-
-
—
-
-
-
-
-
-
-
—
97
44
57
—
1
-
-
-
-
—
-
6
4
-
—
-
-
-
-
-
1
1
-
-
-
7
-
August 2023
44
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
-
-
-
-
-
-
—15.441
1
1
-
-
-
7
-
1
7
—
1
7
-
-
1
-
-
-
-
—
-
-
1
-
-
-
-
Uncategorized
3,617
3,713
3,736
3,582
3,944
4,138
3,313
—
955
791
—
146
196
—
146
196
—
-
-
1
-
-
-
-
559
—
559
—Energy—
-
44
6
6
11
16
—
-
-
1
-
1
-
-
—
4
5
—
4
1
—
—
16
15
17
—
9
4
11
—
1
4
1
—
14
15
75
—
77
169
99
—
-
4
4
-
August 2023
45
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
-
-
-
—
-
-
-
-
—
-
-
-
-
-
-
—15.441
-
-
-
-
-
-
-
11
4
—
11
4
U.S.
44
49
—
44
49
Program—
Nuclear
183
203
219
173
224
423
259
—
1
1
1
1
—
17
-
—
-
—
-
-
-
-
-
-
1
1
1
—
1
1
1
195
149
—Energy—
1
15
—
-
-
-
-
1
1
—
-
-
-
-
-
-
—
-
-
-
1
9
4
—
9
1
1
1
—
-
-
-
-
-
August 2023
46
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
—
149
171
177
—
-
-
-
-
-
1
-
-
-
-
—
-
-
1
-
-
-
-
1
1
Program—
1
1
Other renewables
23
33
9
23
50
30
35
1
5
—
7
1
6
—
1
-
1
1
-
—
-
-
—
-
-
-
-
-
-
-
—
-
-
7
45
—Energy—
15
15
4
—
5
1
4
1
—
-
-
-
-
-
—
-
-
-
-
-
—
-
-
-
-
-
-
-
—
4
5
4
6
1
Smart grid and transmission
89
21
28
75
49
71
53
19
16
19
—
—
1
1
1
1
1
1
1
-
—
1
1
1
1
1
-
August 2023
47
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
1
1
1
—
1
1
1
69
11
64
—Energy—
15
—
-
-
-
-
1
—
4
5
—
-
-
-
-
-
1
1
—
-
-
-
—
-
-
-
-
-
-
-
—
-
-
-
-
-
-
-
—
1
6
15
14
—
-
-
-
-
-
-
-
Solar
183
116
108
133
130
134
94
79
75
66
49
61
51
—
19
19
11
9
—
59
57
47
-
-
—
-
-
1
1
-
-
—
1
1
-
-
67
44
—Energy—
1
6
1
—
1
-
—
-
-
-
-
-
-
-
—
1
1
-
-
-
—
79
61
77
71
-
-
-
-
-
—
-
-
-
-
-
August 2023
Beneficiary, department and program—CFDA number
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
Wind
23
107
33
18
47
62
22
7
5
7
14
—
7
5
7
7
—
-
-
-
1
-
1
—
-
1
—
15
97
54
—Energy—
1
-
6
15
1
1
—
-
-
-
-
-
7
-
—
-
-
4
-
-
-
-
—
96
7
47
7
Total
5,257
5,119
5,063
5,185
5,805
6,038
4,774
Federal R&D expenditure subsidies—
.
0 ; - S
S
August 2023
49
Appendix B. Analytic Approach
Goals, scope, sources, and methodology
an -
for e
5of - one or more of 14 energy
.
15
Goals
.
our -
Scope
•
• P
•
Idenfiable federal budget impact
T
The
for
-
-energy-
T
-
Previous EIA studies and updates
on our .
16
15
16
.
August 2023
Data sources
We
-1.
Table B1. Data sources used for energy-related subsidies and supports
Subsidies and supports
Primary data sources
e
•
•
Catalog of Federal Domesc Assistance
• 1603 Program: Payments for Specified Energy
Property in Lieu of Tax Credits
1603 Program: Payments for
Specified Energy Property in Lieu of Tax Credits.
Tax ee
• Budget of the United States Government, Analycal Perspecves–
• Esmates of Federal Tax Expenditures for
2016–222017–2021, 2018–2022, 2019–2023, 2020–2024, and 2022–2026
oan g
•
•
n
Budget terminology
.S.
one of
an
Budget of the United States Government, Analycal Perspecves
-
August 2023
51
Custom classification with Amazon Comprehend
17
-. a
error
.
S
.
• Procurement awards.
-PLanguage
• Financial assistance awards. P L
; ; ;
;
17
.
Figure B
1. Automated tagging and data procedures performed on USASpending.gov award assistance
data
EIA Data
Management
Structures
and AI
Tagging
Procedures
Estimated Tax
Expenditures
Direct and R&D
Expenditures
DOE Loan
Guarantees
August 2023
.
-
-
of
.
-
–
6
-
19
Data availability, accuracy, and variation
-.
19
Loan Su
Figure B
2. AI tagging procedures of federal direct and R&D expenditures
S
AWS Cloud
The official open data
source of federal
spending information
Amazon Simple Storage
Service (Amazon S3)
Federal spending text
description data is stored in
S3
Amazon Comprehend
Using Custom Classification
API, train a model to classify
descriptions based on 14
energy types
Amazon S3 output bucket
Store output of custom
classified federal spending
text descriptions with energy
types
Extract text data using
pandas , an open source
library providing easy -
to-use data structures
and data analysis tools
for the Python
programming language
August 2023
-.
-
-
Budget of the United States Government,
Analycal Perspecvesour
For
Analycal Perspecves The
Analycal Perspecves
any .
S
U.S.
S
S
from
or or
.
DATA ACT: Quality of Data
Submissions Has Improved but Further Acon Is Needed to Disclose Known Data Limitaons--75
f
For
f--
See for .
August 2023
54
Appendix C. Other Energy Subsidy Studies
Select Energy Subsidy Studies
;
1.
.
.
4.
5.
.
1.
.
In Focus 79.
.
4.
--.
ember .
.
