While most of the inside-the-beltway punditry focused on congressional dysfunction and political brinkmanship over the New Year’s Day fiscal cliff vote regarding federal tax rates, the legislation includes a section — Title IV, Energy Tax Credits — that extends retroactively a number of energy credits from January 1, 2012 through December 31, 2013.

The legislation covers tax credits for homeowners to improve the energy efficiency of their homes (see Section 408) and addresses wind energy, geothermal, biodiesel and more.

To download the legislation go to American Taxpayer Act.

Bethesda Green plans to organize an information forum early this year to review some of the details and current status of federal and state energy tax credits. Stay tuned.