---
type: "LegalText"
title: "42 U.S.C. § 13314"
description: "Study of tax and rate treatment of renewable energy projects"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 42
title_name: "THE PUBLIC HEALTH AND WELFARE"
chapter_number: "134"
chapter_name: "ENERGY POLICY"
section: "13314"
citation: "42 U.S.C. § 13314"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc42@119-100.zip"
source_identifier: "/us/usc/t42/s13314"
source_file: "data/legal/raw/us/code/title-42/usc42.xml"
source_hash: "5c76f3d7789516c3a3987b1b12c6ce8e99f1055915d466901e16c8a016686d4a"
raw_snapshot_hash: "644321055a08eb1f260a6a3e31ac157fa024756abf612a9fd6857e7e400cf24e"
text_hash: "1e09f3c9197d320b4a3df18c35ff24db0d04b7cf0e0d0230e7f7523ac4afdcd9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 42 U.S.C. § 13314 - Study of tax and rate treatment of renewable energy projects

## Text

(a) The Secretary, in conjunction with State regulatory commissions, 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 shall submit a report to the Congress on the results of the study undertaken under subsection (a).

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