Energy Tax Policy Analysis

The Department of Energy (DOE) has had problems in conducting analyses of effects of tax policy on the energy situation at large due to its poor coordination with other agencies. The following improvements were suggested to improve such analysis: (1) the Secretary of Energy should perform adequate analysis of tax measures which have substantive energy effects; (2) the Secretary of Energy should participate with other executive branch agencies, particularly the Treasury, and Office of Management and Budget, on a formal basis to insure that energy concerns are given proper consideration in the formulation of administration tax policies; (3) the Secretary of Treasury should seek out the views of DOE at an early stage when tax changes are being considered which have potentially significant impacts on the energy sector or on energy policy; and (4) congressional committees, when considering energy-related tax measures, should require DOE to provide an analysis of the energy implications.