The tax title to the Energy Policy Act of 2005,1 Title XIII, contains a lengthy list of provisions, many of which affect rural America. The following touch upon the highlights of the provisions of greatest significance to farmers, ranchers and other rural residents.
Harl, Neil E.
"Energy Policy Act Tax Incentives,"
Agricultural Law Digest: Vol. 16
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol16/iss17/1