---
kind: "section"
citation: "42 U.S.C. § 13314"
title: "42"
title_heading: "The Public Health and Welfare"
number: "13314"
heading: "Study of tax and rate treatment of renewable energy projects"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/13314"
units:
  - "Chapter 134 — Energy Policy"
  - "Subchapter V — Renewable Energy"
---

# §13314. Study of tax and rate treatment of renewable energy projects

- (a) The [Secretary](/usc/42/242q–4.md?p=2), in conjunction with [State](/usc/42/2021b.md?p=14) regulatory [commissions](/usc/42/13491.md?p=b-2), 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](/usc/42/242q–4.md?p=2) shall submit a report to the Congress on the results of the study undertaken under [subsection (a)](#a).

## Source credit

(Pub. L. 102–486, title XII, § 1205, Oct. 24, 1992, 106 Stat. 2962.)