Catalog · Tax, Incentives & Fiscal Policy

Federal Tax Policy — IRA, CHIPS, and Section 174

What’s inside

1. Module 1

   The Hurdle Rate Is Set in Washington

   • Fiscal Policy Is the Second Power Grid · 4 min · narrated
   • Durable Concrete, Fragile Statute · 3 min · narrated
   • Module review

2. Module 2

   The Inflation Reduction Act's Clean-Electricity Credits

   • Investment or Production: Two Levers on the Same Machine · 4 min · narrated
   • Transferability: How a Credit Became Cash · 4 min · narrated
   • Module review

3. Module 3

   The CHIPS Act — A Supply-Side Signal Upstream

   • Section 48D and the Discipline of Reading Upstream · 4 min · narrated
   • The Supply Chain as an Underwriting Object · 3 min · narrated
   • Module review

4. Module 4

   Section 174 and the Fragility of the Whole Edifice

   • A Stroke of the Pen With No Shovel · 4 min · narrated
   • Pricing the Pen: Fiscal Policy as the Second Power Grid · 4 min · narrated
   • Module review