Table A3. Comparison of Selected Tax Expenditure Estimates
(Million 1999 Dollars, Outlay Equivalents)a

Provision EIA 1999 Service Report EIA 1992 Service Report Alliance to Save Energy (High) Congressional Budget Office Center for Renewable Resources Institute for Local Self-Reliance
Capital Gains Treatment of Coal Royalties 85 11 Not
estimated 		165
Expensing of Exploration and Development -90 -63 -337 280 2,337 146
Enhanced Oil Recovery Creditb 245 c23 25 24 Not estimated 101
Exception from Passive Loss Limitation for Working Interest in Oil and Gas Properties 35 114 382 62
New Technology Credit 40 74 2,504
Alternative Fuel Production Credit 1,030 764 25 12 787
Alcohol Fuel Credit 15 91 25 43 323
Excess of Percentage over Cost Depletion 295 1,170 954 634 2,668 1,026
Exclusion of Interest on Certain State and Local Bonds 211 1,816 183 187
Alcohol Fuels Excise Tax Exemption 725 525 617 487 323
aData for Congressional Budget Office and Institute for Local Self-Reliance are revenues foregone.
bEnhanced Oil Recovery was added as a result of the Energy Policy Act of 1992.
cIncludes only tertiary injectants, which were an expense item in 1992.
Note: Blank cells indicate the report made no mention of the item. "Not estimated" indicates a provision acknowledged by the authors but not quantified.
Sources: See Appendix D.

Appendix A

File last modified: July 10, 2000

URL: http://www.eia.gov/oiaf/servicerpt/subsidy/table_a3.html

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