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Ener — Trump’s tax reform plans generally adhere to the Trump offered qualified support for the Blueprint’s precepts of the House Republican tax reform Blueprint, proposal to allow 100 %expensing — but would limit the but he differs with that outline in some important provision to manufacturers—and those who elect respects. The House Blueprint proposes, among other expensing will lose the deductibility of businessinterest things, to allow 100 %expensing of qualified business expenses. Further, he may be more inclined to keep investments and to deny the deductibility of net business traditional fossil fuel-specific tax incentives, such as the interest expenses. It would also eliminate most fossil fuel- deduction for intangible drilling costs and the percentage specific tax incentives such as deductions for intangible depletion deduction. drilling costs (IDCs) and percentage depletion, but its : F - 7 proposal to allow expensing of all business investment techie Precident sleet Turi ins ote miki Gf ris nie would mitigate the loss of many of the specific discussing federal policy issues surrounding conventional deductions. The Blueprint appears to allow both SUSI eee Pees Hie His SKp resend © ppSSilen 16 . independent and integrated producers to deduct 100 %of Gan niee Teaer al Supper raat dh GeWelbe Stn eal Mad IDCs in the year they are paid or incurred. While this and solar energy and has said that he will eliminate all ; ; federal spending for clean energy research. How he would preserve the status quo for independent producers, roceeds in the new Conaress may be heavily influenced allowing integrated oil and gas companiesto also expense FP iefaieis: y ay 100%of IDCs could increase the rate of return on oil and by beth Alesieral Pet IBS Let, Bit hati lowe argly gas wells drilled by integrated companies. This change, in supported Mis cafididaey) ahd Ene pre-aaisting aytkeres ih combination with the possible loss of the percentage Congress. Many congressional Republi

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