id	sid	tid	token	lemma	pos
cjel-3568	1	1	63	63	NUM
cjel-3568	1	2	picking	picking	NOUN
cjel-3568	1	3	winners	winner	NOUN
cjel-3568	1	4	and	and	CCONJ
cjel-3568	1	5	losers	loser	NOUN
cjel-3568	1	6	:	:	PUNCT
cjel-3568	1	7	a	a	DET
cjel-3568	1	8	structural	structural	ADJ
cjel-3568	1	9	examination	examination	NOUN
cjel-3568	1	10	of	of	ADP
cjel-3568	1	11	tax	tax	NOUN
cjel-3568	1	12	subsidies	subsidy	NOUN
cjel-3568	1	13	to	to	ADP
cjel-3568	1	14	the	the	DET
cjel-3568	1	15	energy	energy	NOUN
cjel-3568	1	16	industry	industry	NOUN
cjel-3568	1	17	tracey	tracey	PROPN
cjel-3568	1	18	m.	m.	PROPN
cjel-3568	1	19	roberts∗	roberts∗	PROPN
cjel-3568	1	20	i.	i.	PROPN
cjel-3568	1	21	introduction	introduction	PROPN
cjel-3568	1	22	.................................................................................	.................................................................................	PUNCT
cjel-3568	1	23	64	64	NUM
cjel-3568	1	24	ii	ii	NOUN
cjel-3568	1	25	.	.	PUNCT
cjel-3568	2	1	rationales	rationale	NOUN
cjel-3568	2	2	for	for	ADP
cjel-3568	2	3	government	government	NOUN
cjel-3568	2	4	intervention	intervention	NOUN
cjel-3568	2	5	in	in	ADP
cjel-3568	2	6	the	the	DET
cjel-3568	2	7	energy	energy	NOUN
cjel-3568	2	8	markets	market	NOUN
cjel-3568	2	9	.........................................................................................	.........................................................................................	PUNCT
cjel-3568	3	1	69	69	NUM
cjel-3568	3	2	iii	iii	NOUN
cjel-3568	3	3	.	.	PUNCT
cjel-3568	4	1	the	the	DET
cjel-3568	4	2	history	history	NOUN
cjel-3568	4	3	of	of	ADP
cjel-3568	4	4	energy	energy	NOUN
cjel-3568	4	5	industry	industry	NOUN
cjel-3568	4	6	tax	tax	NOUN
cjel-3568	4	7	subsidies	subsidy	NOUN
cjel-3568	4	8	...........................	...........................	PUNCT
cjel-3568	4	9	74	74	NUM
cjel-3568	4	10	a.	a.	NOUN
cjel-3568	4	11	fossil	fossil	NOUN
cjel-3568	4	12	fuel	fuel	NOUN
cjel-3568	4	13	tax	tax	NOUN
cjel-3568	4	14	subsidies	subsidy	NOUN
cjel-3568	4	15	...........................................................	...........................................................	PUNCT
cjel-3568	5	1	75	75	NUM
cjel-3568	5	2	1	1	NUM
cjel-3568	5	3	.	.	PUNCT
cjel-3568	5	4	accelerated	accelerate	VERB
cjel-3568	5	5	cost	cost	NOUN
cjel-3568	5	6	recovery	recovery	NOUN
cjel-3568	5	7	..................................................	..................................................	PUNCT
cjel-3568	6	1	76	76	NUM
cjel-3568	6	2	2	2	NUM
cjel-3568	6	3	.	.	PUNCT
cjel-3568	6	4	preferential	preferential	ADJ
cjel-3568	6	5	tax	tax	NOUN
cjel-3568	6	6	rates	rate	NOUN
cjel-3568	6	7	.........................................................	.........................................................	PUNCT
cjel-3568	7	1	81	81	NUM
cjel-3568	7	2	3	3	NUM
cjel-3568	7	3	.	.	PUNCT
cjel-3568	7	4	exemptions	exemption	NOUN
cjel-3568	7	5	from	from	ADP
cjel-3568	7	6	the	the	DET
cjel-3568	7	7	application	application	NOUN
cjel-3568	7	8	of	of	ADP
cjel-3568	7	9	tax	tax	NOUN
cjel-3568	7	10	rules	rule	NOUN
cjel-3568	7	11	.................	.................	PUNCT
cjel-3568	7	12	83	83	NUM
cjel-3568	7	13	4	4	NUM
cjel-3568	7	14	.	.	PUNCT
cjel-3568	7	15	tax	tax	NOUN
cjel-3568	7	16	benefits	benefit	NOUN
cjel-3568	7	17	to	to	PART
cjel-3568	7	18	boost	boost	VERB
cjel-3568	7	19	compliance	compliance	NOUN
cjel-3568	7	20	with	with	ADP
cjel-3568	7	21	environmental	environmental	ADJ
cjel-3568	7	22	and	and	CCONJ
cjel-3568	7	23	labor	labor	NOUN
cjel-3568	7	24	regulations	regulation	NOUN
cjel-3568	7	25	........................................................	........................................................	PUNCT
cjel-3568	8	1	84	84	NUM
cjel-3568	8	2	5	5	NUM
cjel-3568	8	3	.	.	PUNCT
cjel-3568	8	4	exemption	exemption	NOUN
cjel-3568	8	5	from	from	ADP
cjel-3568	8	6	the	the	DET
cjel-3568	8	7	corporate	corporate	ADJ
cjel-3568	8	8	tax	tax	NOUN
cjel-3568	8	9	for	for	ADP
cjel-3568	8	10	certain	certain	ADJ
cjel-3568	8	11	publicly	publicly	ADV
cjel-3568	8	12	traded	trade	VERB
cjel-3568	8	13	partnerships	partnership	NOUN
cjel-3568	8	14	..............................................	..............................................	PUNCT
cjel-3568	8	15	85	85	NUM
cjel-3568	8	16	6	6	NUM
cjel-3568	8	17	.	.	PUNCT
cjel-3568	8	18	tax	tax	NOUN
cjel-3568	8	19	credits	credit	NOUN
cjel-3568	8	20	...........................................................................	...........................................................................	PUNCT
cjel-3568	9	1	90	90	NUM
cjel-3568	9	2	b.	b.	NOUN
cjel-3568	9	3	renewable	renewable	ADJ
cjel-3568	9	4	energy	energy	NOUN
cjel-3568	9	5	tax	tax	NOUN
cjel-3568	9	6	subsidies	subsidy	NOUN
cjel-3568	9	7	...........................................	...........................................	PUNCT
cjel-3568	10	1	93	93	NUM
cjel-3568	10	2	1	1	NUM
cjel-3568	10	3	.	.	PUNCT
cjel-3568	10	4	residential	residential	ADJ
cjel-3568	10	5	renewable	renewable	ADJ
cjel-3568	10	6	energy	energy	NOUN
cjel-3568	10	7	tax	tax	NOUN
cjel-3568	10	8	credit	credit	NOUN
cjel-3568	10	9	..........................	..........................	PUNCT
cjel-3568	11	1	94	94	NUM
cjel-3568	11	2	2	2	NUM
cjel-3568	11	3	.	.	PUNCT
cjel-3568	11	4	production	production	NOUN
cjel-3568	11	5	tax	tax	NOUN
cjel-3568	11	6	credit	credit	NOUN
cjel-3568	11	7	.........................................................	.........................................................	PUNCT
cjel-3568	12	1	95	95	NUM
cjel-3568	12	2	3	3	X
cjel-3568	12	3	.	.	PUNCT
cjel-3568	12	4	investment	investment	NOUN
cjel-3568	12	5	tax	tax	NOUN
cjel-3568	12	6	credit	credit	NOUN
cjel-3568	12	7	.........................................................	.........................................................	PUNCT
cjel-3568	13	1	98	98	NUM
cjel-3568	13	2	*	*	PUNCT
cjel-3568	13	3	visiting	visit	VERB
cjel-3568	13	4	assistant	assistant	ADJ
cjel-3568	13	5	professor	professor	NOUN
cjel-3568	13	6	,	,	PUNCT
cjel-3568	13	7	university	university	PROPN
cjel-3568	13	8	of	of	ADP
cjel-3568	13	9	california	california	PROPN
cjel-3568	13	10	,	,	PUNCT
cjel-3568	13	11	hastings	hastings	PROPN
cjel-3568	13	12	college	college	PROPN
cjel-3568	13	13	of	of	ADP
cjel-3568	13	14	the	the	DET
cjel-3568	13	15	law	law	NOUN
cjel-3568	13	16	.	.	PUNCT
cjel-3568	14	1	a.b	a.b	PROPN
cjel-3568	14	2	.	.	PROPN
cjel-3568	14	3	harvard	harvard	PROPN
cjel-3568	14	4	college	college	PROPN
cjel-3568	14	5	,	,	PUNCT
cjel-3568	14	6	j.d	j.d	PROPN
cjel-3568	14	7	.	.	PROPN
cjel-3568	14	8	vanderbilt	vanderbilt	PROPN
cjel-3568	14	9	university	university	PROPN
cjel-3568	14	10	law	law	NOUN
cjel-3568	14	11	school	school	NOUN
cjel-3568	14	12	,	,	PUNCT
cjel-3568	14	13	ll.m	ll.m	X
cjel-3568	14	14	.	.	PUNCT
cjel-3568	15	1	new	new	PROPN
cjel-3568	15	2	york	york	PROPN
cjel-3568	15	3	university	university	PROPN
cjel-3568	15	4	school	school	NOUN
cjel-3568	15	5	of	of	ADP
cjel-3568	15	6	law	law	NOUN
cjel-3568	15	7	.	.	PUNCT
cjel-3568	16	1	the	the	DET
cjel-3568	16	2	author	author	NOUN
cjel-3568	16	3	wishes	wish	VERB
cjel-3568	16	4	to	to	PART
cjel-3568	16	5	thank	thank	VERB
cjel-3568	16	6	j.r	j.r	PROPN
cjel-3568	16	7	.	.	PROPN
cjel-3568	16	8	deshazo	deshazo	PROPN
cjel-3568	16	9	,	,	PUNCT
cjel-3568	16	10	jared	jared	PROPN
cjel-3568	16	11	elias	elias	PROPN
cjel-3568	16	12	,	,	PUNCT
cjel-3568	16	13	heather	heather	NOUN
cjel-3568	16	14	field	field	NOUN
cjel-3568	16	15	,	,	PUNCT
cjel-3568	16	16	brian	brian	PROPN
cjel-3568	16	17	galle	galle	PROPN
cjel-3568	16	18	,	,	PUNCT
cjel-3568	16	19	david	david	PROPN
cjel-3568	16	20	gamage	gamage	PROPN
cjel-3568	16	21	,	,	PUNCT
cjel-3568	16	22	mark	mark	NOUN
cjel-3568	16	23	gergen	gergen	PROPN
cjel-3568	16	24	,	,	PUNCT
cjel-3568	16	25	philip	philip	PROPN
cjel-3568	16	26	hackney	hackney	PROPN
cjel-3568	16	27	,	,	PUNCT
cjel-3568	16	28	omri	omri	PROPN
cjel-3568	16	29	marian	marian	PROPN
cjel-3568	16	30	,	,	PUNCT
cjel-3568	16	31	peter	peter	PROPN
cjel-3568	16	32	meyer	meyer	PROPN
cjel-3568	16	33	,	,	PUNCT
cjel-3568	16	34	katherine	katherine	PROPN
cjel-3568	16	35	pratt	pratt	PROPN
cjel-3568	16	36	,	,	PUNCT
cjel-3568	16	37	erin	erin	PROPN
cjel-3568	16	38	scharff	scharff	PROPN
cjel-3568	16	39	,	,	PUNCT
cjel-3568	16	40	theodore	theodore	PROPN
cjel-3568	16	41	seto	seto	VERB
cjel-3568	16	42	,	,	PUNCT
cjel-3568	16	43	michael	michael	PROPN
cjel-3568	16	44	vandenbergh	vandenbergh	PROPN
cjel-3568	16	45	,	,	PUNCT
cjel-3568	16	46	dennis	dennis	PROPN
cjel-3568	16	47	ventry	ventry	PROPN
cjel-3568	16	48	,	,	PUNCT
cjel-3568	16	49	manoj	manoj	PROPN
cjel-3568	16	50	viswanathan	viswanathan	PROPN
cjel-3568	16	51	,	,	PUNCT
cjel-3568	16	52	and	and	CCONJ
cjel-3568	16	53	the	the	DET
cjel-3568	16	54	faculties	faculty	NOUN
cjel-3568	16	55	of	of	ADP
cjel-3568	16	56	university	university	PROPN
cjel-3568	16	57	of	of	ADP
cjel-3568	16	58	california	california	PROPN
cjel-3568	16	59	,	,	PUNCT
cjel-3568	16	60	hastings	hastings	PROPN
cjel-3568	16	61	college	college	PROPN
cjel-3568	16	62	of	of	ADP
cjel-3568	16	63	the	the	DET
cjel-3568	16	64	law	law	NOUN
cjel-3568	16	65	,	,	PUNCT
cjel-3568	16	66	seattle	seattle	PROPN
cjel-3568	16	67	university	university	PROPN
cjel-3568	16	68	school	school	NOUN
cjel-3568	16	69	of	of	ADP
cjel-3568	16	70	law	law	NOUN
cjel-3568	16	71	,	,	PUNCT
cjel-3568	16	72	the	the	DET
cjel-3568	16	73	participants	participant	NOUN
cjel-3568	16	74	of	of	ADP
cjel-3568	16	75	the	the	DET
cjel-3568	16	76	2012	2012	NUM
cjel-3568	16	77	and	and	CCONJ
cjel-3568	16	78	2014	2014	NUM
cjel-3568	16	79	junior	junior	ADJ
cjel-3568	16	80	tax	tax	NOUN
cjel-3568	16	81	colloquia	colloquium	NOUN
cjel-3568	16	82	,	,	PUNCT
cjel-3568	16	83	the	the	DET
cjel-3568	16	84	2013	2013	NUM
cjel-3568	16	85	law	law	NOUN
cjel-3568	16	86	and	and	CCONJ
cjel-3568	16	87	society	society	NOUN
cjel-3568	16	88	conference	conference	NOUN
cjel-3568	16	89	,	,	PUNCT
cjel-3568	16	90	the	the	DET
cjel-3568	16	91	2013	2013	NUM
cjel-3568	16	92	tax	tax	NOUN
cjel-3568	16	93	policy	policy	NOUN
cjel-3568	16	94	colloquium	colloquium	NOUN
cjel-3568	16	95	at	at	ADP
cjel-3568	16	96	loyola	loyola	PROPN
cjel-3568	16	97	law	law	NOUN
cjel-3568	16	98	school	school	NOUN
cjel-3568	16	99	,	,	PUNCT
cjel-3568	16	100	and	and	CCONJ
cjel-3568	16	101	the	the	DET
cjel-3568	16	102	2014	2014	NUM
cjel-3568	16	103	tax	tax	NOUN
cjel-3568	16	104	policy	policy	NOUN
cjel-3568	16	105	concentration	concentration	NOUN
cjel-3568	16	106	seminar	seminar	NOUN
cjel-3568	16	107	at	at	ADP
cjel-3568	16	108	university	university	PROPN
cjel-3568	16	109	of	of	ADP
cjel-3568	16	110	california	california	PROPN
cjel-3568	16	111	,	,	PUNCT
cjel-3568	16	112	hastings	hastings	PROPN
cjel-3568	16	113	college	college	PROPN
cjel-3568	16	114	of	of	ADP
cjel-3568	16	115	the	the	DET
cjel-3568	16	116	law	law	NOUN
cjel-3568	16	117	for	for	ADP
cjel-3568	16	118	their	their	PRON
cjel-3568	16	119	thoughtful	thoughtful	ADJ
cjel-3568	16	120	comments	comment	NOUN
cjel-3568	16	121	and	and	CCONJ
cjel-3568	16	122	suggestions	suggestion	NOUN
cjel-3568	16	123	.	.	PUNCT
cjel-3568	17	1	the	the	DET
cjel-3568	17	2	author	author	NOUN
cjel-3568	17	3	thanks	thank	VERB
cjel-3568	17	4	the	the	DET
cjel-3568	17	5	institute	institute	PROPN
cjel-3568	17	6	for	for	ADP
cjel-3568	17	7	policy	policy	NOUN
cjel-3568	17	8	integrity	integrity	NOUN
cjel-3568	17	9	at	at	ADP
cjel-3568	17	10	new	new	PROPN
cjel-3568	17	11	york	york	PROPN
cjel-3568	17	12	university	university	PROPN
cjel-3568	17	13	school	school	NOUN
cjel-3568	17	14	of	of	ADP
cjel-3568	17	15	law	law	NOUN
cjel-3568	17	16	for	for	ADP
cjel-3568	17	17	early	early	ADJ
cjel-3568	17	18	support	support	NOUN
cjel-3568	17	19	and	and	CCONJ
cjel-3568	17	20	encouragement	encouragement	NOUN
cjel-3568	17	21	of	of	ADP
cjel-3568	17	22	this	this	DET
cjel-3568	17	23	project	project	NOUN
cjel-3568	17	24	in	in	ADP
cjel-3568	17	25	2012	2012	NUM
cjel-3568	17	26	.	.	PUNCT
cjel-3568	18	1	the	the	DET
cjel-3568	18	2	author	author	NOUN
cjel-3568	18	3	also	also	ADV
cjel-3568	18	4	thanks	thanks	PROPN
cjel-3568	18	5	seattle	seattle	PROPN
cjel-3568	18	6	university	university	PROPN
cjel-3568	18	7	school	school	NOUN
cjel-3568	18	8	of	of	ADP
cjel-3568	18	9	law	law	NOUN
cjel-3568	18	10	librarian	librarian	NOUN
cjel-3568	18	11	,	,	PUNCT
cjel-3568	18	12	barbara	barbara	PROPN
cjel-3568	18	13	swatt	swatt	PROPN
cjel-3568	18	14	engstrom	engstrom	PROPN
cjel-3568	18	15	,	,	PUNCT
cjel-3568	18	16	brandeis	brandeis	PROPN
cjel-3568	18	17	school	school	PROPN
cjel-3568	18	18	of	of	ADP
cjel-3568	18	19	law	law	PROPN
cjel-3568	18	20	librarian	librarian	NOUN
cjel-3568	18	21	,	,	PUNCT
cjel-3568	18	22	will	will	AUX
cjel-3568	18	23	hilyerd	hilyerd	PROPN
cjel-3568	18	24	,	,	PUNCT
cjel-3568	18	25	and	and	CCONJ
cjel-3568	18	26	my	my	PRON
cjel-3568	18	27	students	student	NOUN
cjel-3568	18	28	,	,	PUNCT
cjel-3568	18	29	ahmed	ahmed	PROPN
cjel-3568	18	30	safeeullah	safeeullah	PROPN
cjel-3568	18	31	,	,	PUNCT
cjel-3568	18	32	brian	brian	PROPN
cjel-3568	18	33	esser	esser	PROPN
cjel-3568	18	34	,	,	PUNCT
cjel-3568	18	35	jackie	jackie	PROPN
cjel-3568	18	36	clowers	clower	NOUN
cjel-3568	18	37	,	,	PUNCT
cjel-3568	18	38	and	and	CCONJ
cjel-3568	18	39	denise	denise	PROPN
cjel-3568	18	40	fitzpatrick	fitzpatrick	PROPN
cjel-3568	18	41	,	,	PUNCT
cjel-3568	18	42	for	for	ADP
cjel-3568	18	43	their	their	PRON
cjel-3568	18	44	excellent	excellent	ADJ
cjel-3568	18	45	research	research	NOUN
cjel-3568	18	46	assistance	assistance	NOUN
cjel-3568	18	47	.	.	PUNCT
cjel-3568	19	1	as	as	ADP
cjel-3568	19	2	a	a	DET
cjel-3568	19	3	final	final	ADJ
cjel-3568	19	4	matter	matter	NOUN
cjel-3568	19	5	,	,	PUNCT
cjel-3568	19	6	the	the	DET
cjel-3568	19	7	author	author	NOUN
cjel-3568	19	8	thanks	thanks	PROPN
cjel-3568	19	9	isa	isa	PROPN
cjel-3568	19	10	julson	julson	PROPN
cjel-3568	19	11	and	and	CCONJ
cjel-3568	19	12	the	the	DET
cjel-3568	19	13	cjel	cjel	ADJ
cjel-3568	19	14	editorial	editorial	ADJ
cjel-3568	19	15	staff	staff	NOUN
cjel-3568	19	16	for	for	ADP
cjel-3568	19	17	their	their	PRON
cjel-3568	19	18	support	support	NOUN
cjel-3568	19	19	in	in	ADP
cjel-3568	19	20	finalizing	finalize	VERB
cjel-3568	19	21	the	the	DET
cjel-3568	19	22	article	article	NOUN
cjel-3568	19	23	.	.	PUNCT
cjel-3568	20	1	64	64	NUM
cjel-3568	20	2	columbia	columbia	PROPN
cjel-3568	20	3	journal	journal	PROPN
cjel-3568	20	4	of	of	ADP
cjel-3568	20	5	environmental	environmental	ADJ
cjel-3568	20	6	law	law	NOUN
cjel-3568	21	1	[	[	X
cjel-3568	21	2	vol	vol	NOUN
cjel-3568	21	3	.	.	PUNCT
cjel-3568	22	1	41:1	41:1	NUM
cjel-3568	22	2	4	4	NUM
cjel-3568	22	3	.	.	NUM
cjel-3568	22	4	accelerated	accelerate	VERB
cjel-3568	22	5	cost	cost	NOUN
cjel-3568	22	6	recovery	recovery	NOUN
cjel-3568	22	7	................................................	................................................	PUNCT
cjel-3568	23	1	100	100	NUM
cjel-3568	23	2	c.	c.	NOUN
cjel-3568	23	3	market	market	NOUN
cjel-3568	23	4	response	response	NOUN
cjel-3568	23	5	to	to	ADP
cjel-3568	23	6	subsidies	subsidy	NOUN
cjel-3568	23	7	...............................................	...............................................	PUNCT
cjel-3568	23	8	101	101	NUM
cjel-3568	23	9	iv	iv	NOUN
cjel-3568	23	10	.	.	PUNCT
cjel-3568	23	11	structural	structural	ADJ
cjel-3568	23	12	analysis	analysis	NOUN
cjel-3568	23	13	....................................................................	....................................................................	PUNCT
cjel-3568	23	14	104	104	NUM
cjel-3568	23	15	a.	a.	NOUN
cjel-3568	23	16	liquidity	liquidity	NOUN
cjel-3568	23	17	and	and	CCONJ
cjel-3568	23	18	marketability	marketability	NOUN
cjel-3568	23	19	...................................................	...................................................	PUNCT
cjel-3568	23	20	104	104	NUM
cjel-3568	23	21	b.	b.	PROPN
cjel-3568	23	22	transaction	transaction	NOUN
cjel-3568	23	23	and	and	CCONJ
cjel-3568	23	24	information	information	NOUN
cjel-3568	23	25	costs	cost	NOUN
cjel-3568	23	26	......................................	......................................	PUNCT
cjel-3568	23	27	107	107	NUM
cjel-3568	23	28	c.	c.	NOUN
cjel-3568	23	29	risk	risk	NOUN
cjel-3568	23	30	and	and	CCONJ
cjel-3568	23	31	uncertainty	uncertainty	NOUN
cjel-3568	23	32	.............................................................	.............................................................	PUNCT
cjel-3568	23	33	111	111	NUM
cjel-3568	23	34	v.	v.	ADP
cjel-3568	23	35	political	political	ADJ
cjel-3568	23	36	economy	economy	NOUN
cjel-3568	23	37	.....................................................................	.....................................................................	PUNCT
cjel-3568	23	38	113	113	NUM
cjel-3568	23	39	a.	a.	NOUN
cjel-3568	23	40	budgetary	budgetary	ADJ
cjel-3568	23	41	history	history	NOUN
cjel-3568	23	42	and	and	CCONJ
cjel-3568	23	43	temporary	temporary	ADJ
cjel-3568	23	44	legislation	legislation	NOUN
cjel-3568	23	45	....................	....................	PUNCT
cjel-3568	23	46	113	113	NUM
cjel-3568	23	47	b.	b.	PROPN
cjel-3568	23	48	client	client	PROPN
cjel-3568	23	49	politics	politic	NOUN
cjel-3568	23	50	and	and	CCONJ
cjel-3568	23	51	the	the	DET
cjel-3568	23	52	first	first	ADJ
cjel-3568	23	53	mover	mover	NOUN
cjel-3568	23	54	advantage	advantage	NOUN
cjel-3568	23	55	......................	......................	PUNCT
cjel-3568	23	56	116	116	NUM
cjel-3568	23	57	c.	c.	NOUN
cjel-3568	23	58	sunsets	sunset	NOUN
cjel-3568	23	59	as	as	ADP
cjel-3568	23	60	a	a	DET
cjel-3568	23	61	political	political	ADJ
cjel-3568	23	62	tool	tool	NOUN
cjel-3568	23	63	.....................................................	.....................................................	PUNCT
cjel-3568	24	1	119	119	NUM
cjel-3568	24	2	d.	d.	NOUN
cjel-3568	24	3	the	the	DET
cjel-3568	24	4	value	value	NOUN
cjel-3568	24	5	of	of	ADP
cjel-3568	24	6	cohorts	cohort	NOUN
cjel-3568	24	7	............................................................	............................................................	PUNCT
cjel-3568	24	8	122	122	NUM
cjel-3568	24	9	e.	e.	PROPN
cjel-3568	24	10	type	type	PROPN
cjel-3568	24	11	,	,	PUNCT
cjel-3568	24	12	scrutiny	scrutiny	NOUN
cjel-3568	24	13	,	,	PUNCT
cjel-3568	24	14	and	and	CCONJ
cjel-3568	24	15	reporting	report	VERB
cjel-3568	24	16	..............................................	..............................................	PUNCT
cjel-3568	24	17	123	123	NUM
cjel-3568	24	18	f.	f.	PROPN
cjel-3568	24	19	location	location	NOUN
cjel-3568	24	20	and	and	CCONJ
cjel-3568	24	21	volatility	volatility	NOUN
cjel-3568	24	22	..........................................................	..........................................................	PUNCT
cjel-3568	24	23	126	126	NUM
cjel-3568	24	24	vi	vi	NOUN
cjel-3568	24	25	.	.	PUNCT
cjel-3568	24	26	proposals	proposal	NOUN
cjel-3568	24	27	for	for	ADP
cjel-3568	24	28	reform	reform	NOUN
cjel-3568	24	29	................................................................	................................................................	PUNCT
cjel-3568	24	30	127	127	NUM
cjel-3568	24	31	vii	vii	PROPN
cjel-3568	24	32	.	.	PROPN
cjel-3568	24	33	conclusion	conclusion	NOUN
cjel-3568	24	34	:	:	PUNCT
cjel-3568	24	35	subsidy	subsidy	NOUN
cjel-3568	24	36	structure	structure	NOUN
cjel-3568	24	37	matters	matter	NOUN
cjel-3568	24	38	..................................	..................................	PUNCT
cjel-3568	24	39	135	135	NUM
cjel-3568	24	40	i.	i.	NOUN
cjel-3568	24	41	introduction	introduction	NOUN
cjel-3568	24	42	in	in	ADP
cjel-3568	24	43	debates	debate	NOUN
cjel-3568	24	44	over	over	ADP
cjel-3568	24	45	whether	whether	SCONJ
cjel-3568	24	46	government	government	NOUN
cjel-3568	24	47	should	should	AUX
cjel-3568	24	48	continue	continue	VERB
cjel-3568	24	49	to	to	PART
cjel-3568	24	50	subsidize	subsidize	VERB
cjel-3568	24	51	renewable	renewable	ADJ
cjel-3568	24	52	energy	energy	NOUN
cjel-3568	24	53	,	,	PUNCT
cjel-3568	24	54	politicians	politician	NOUN
cjel-3568	24	55	have	have	AUX
cjel-3568	24	56	repeatedly	repeatedly	ADV
cjel-3568	24	57	warned	warn	VERB
cjel-3568	24	58	that	that	SCONJ
cjel-3568	24	59	government	government	NOUN
cjel-3568	24	60	should	should	AUX
cjel-3568	24	61	not	not	PART
cjel-3568	24	62	be	be	AUX
cjel-3568	24	63	“	"	PUNCT
cjel-3568	24	64	picking	pick	VERB
cjel-3568	24	65	winners	winner	NOUN
cjel-3568	24	66	and	and	CCONJ
cjel-3568	24	67	losers	loser	NOUN
cjel-3568	24	68	.	.	PUNCT
cjel-3568	25	1	”1	”1	VERB
cjel-3568	25	2	this	this	DET
cjel-3568	25	3	way	way	NOUN
cjel-3568	25	4	1	1	NUM
cjel-3568	25	5	.	.	X
cjel-3568	26	1	see	see	VERB
cjel-3568	26	2	tom	tom	PROPN
cjel-3568	26	3	hamburger	hamburger	PROPN
cjel-3568	26	4	,	,	PUNCT
cjel-3568	26	5	conservative	conservative	ADJ
cjel-3568	26	6	groups	group	NOUN
cjel-3568	26	7	seek	seek	VERB
cjel-3568	26	8	limits	limit	NOUN
cjel-3568	26	9	during	during	ADP
cjel-3568	26	10	lame	lame	ADJ
cjel-3568	26	11	duck	duck	NOUN
cjel-3568	26	12	on	on	ADP
cjel-3568	26	13	wind	wind	NOUN
cjel-3568	26	14	energy	energy	NOUN
cjel-3568	26	15	subsidies	subsidy	NOUN
cjel-3568	26	16	,	,	PUNCT
cjel-3568	26	17	wash	wash	NOUN
cjel-3568	26	18	.	.	PUNCT
cjel-3568	27	1	post	post	NOUN
cjel-3568	27	2	(	(	PUNCT
cjel-3568	27	3	dec	dec	PROPN
cjel-3568	27	4	.	.	PROPN
cjel-3568	27	5	8	8	NUM
cjel-3568	27	6	,	,	PUNCT
cjel-3568	27	7	2014	2014	NUM
cjel-3568	27	8	)	)	PUNCT
cjel-3568	27	9	,	,	PUNCT
cjel-3568	28	1	http://www.washingtonpost.com/blogs/postpolitics/wp/2014/12/08/conservative-groups-seek-limits-during-lame-duck-on-wind-energysubsidies/	http://www.washingtonpost.com/blogs/postpolitics/wp/2014/12/08/conservative-groups-seek-limits-during-lame-duck-on-wind-energysubsidies/	PROPN
cjel-3568	29	1	[	[	X
cjel-3568	29	2	http://perma.cc/u7yv-sle3	http://perma.cc/u7yv-sle3	X
cjel-3568	29	3	]	]	X
cjel-3568	29	4	;	;	PUNCT
cjel-3568	29	5	timothy	timothy	PROPN
cjel-3568	29	6	cama	cama	PROPN
cjel-3568	29	7	,	,	PUNCT
cjel-3568	29	8	senate	senate	PROPN
cjel-3568	29	9	calls	call	VERB
cjel-3568	29	10	hearing	hear	VERB
cjel-3568	29	11	on	on	ADP
cjel-3568	29	12	energy	energy	NOUN
cjel-3568	29	13	tax	tax	NOUN
cjel-3568	29	14	policy	policy	NOUN
cjel-3568	29	15	,	,	PUNCT
cjel-3568	29	16	hill	hill	NOUN
cjel-3568	29	17	(	(	PUNCT
cjel-3568	29	18	sept	sept	PROPN
cjel-3568	29	19	.	.	PROPN
cjel-3568	29	20	11	11	NUM
cjel-3568	29	21	,	,	PUNCT
cjel-3568	29	22	2014	2014	NUM
cjel-3568	29	23	)	)	PUNCT
cjel-3568	29	24	,	,	PUNCT
cjel-3568	29	25	http://thehill.com/policy/energy-environment/217451-senatecalls-hearing-on-energy-tax-policy	http://thehill.com/policy/energy-environment/217451-senatecalls-hearing-on-energy-tax-policy	VERB
cjel-3568	30	1	[	[	X
cjel-3568	30	2	http://perma.cc/ghj7-zxnl	http://perma.cc/ghj7-zxnl	PROPN
cjel-3568	30	3	]	]	PUNCT
cjel-3568	30	4	.	.	PUNCT
cjel-3568	31	1	this	this	PRON
cjel-3568	31	2	has	have	AUX
cjel-3568	31	3	been	be	AUX
cjel-3568	31	4	the	the	DET
cjel-3568	31	5	rallying	rally	VERB
cjel-3568	31	6	cry	cry	NOUN
cjel-3568	31	7	for	for	ADP
cjel-3568	31	8	conservative	conservative	ADJ
cjel-3568	31	9	congress	congress	PROPN
cjel-3568	31	10	members	member	NOUN
cjel-3568	31	11	for	for	ADP
cjel-3568	31	12	some	some	DET
cjel-3568	31	13	time	time	NOUN
cjel-3568	31	14	and	and	CCONJ
cjel-3568	31	15	is	be	AUX
cjel-3568	31	16	currently	currently	ADV
cjel-3568	31	17	a	a	DET
cjel-3568	31	18	part	part	NOUN
cjel-3568	31	19	of	of	ADP
cjel-3568	31	20	the	the	DET
cjel-3568	31	21	republican	republican	ADJ
cjel-3568	31	22	platform	platform	NOUN
cjel-3568	31	23	.	.	PUNCT
cjel-3568	32	1	see	see	VERB
cjel-3568	32	2	america	america	PROPN
cjel-3568	32	3	’s	’s	PART
cjel-3568	32	4	natural	natural	ADJ
cjel-3568	32	5	resources	resource	NOUN
cjel-3568	32	6	,	,	PUNCT
cjel-3568	32	7	gop	gop	PROPN
cjel-3568	32	8	,	,	PUNCT
cjel-3568	32	9	https://www.gop.com/platform/	https://www.gop.com/platform/	NOUN
cjel-3568	32	10	americas	america	NOUN
cjel-3568	32	11	-	-	PUNCT
cjel-3568	32	12	natural	natural	ADJ
cjel-3568	32	13	-	-	PUNCT
cjel-3568	32	14	resources/	resources/	NOUN
cjel-3568	33	1	[	[	X
cjel-3568	33	2	https://perma.cc/fu67-jpb3	https://perma.cc/fu67-jpb3	NOUN
cjel-3568	33	3	]	]	X
cjel-3568	33	4	(	(	PUNCT
cjel-3568	33	5	last	last	ADV
cjel-3568	33	6	visited	visit	VERB
cjel-3568	33	7	nov	nov	PROPN
cjel-3568	33	8	.	.	PROPN
cjel-3568	33	9	29	29	NUM
cjel-3568	33	10	,	,	PUNCT
cjel-3568	33	11	2015	2015	NUM
cjel-3568	33	12	)	)	PUNCT
cjel-3568	33	13	.	.	PUNCT
cjel-3568	34	1	recently	recently	ADV
cjel-3568	34	2	,	,	PUNCT
cjel-3568	34	3	conservatives	conservative	NOUN
cjel-3568	34	4	have	have	AUX
cjel-3568	34	5	proposed	propose	VERB
cjel-3568	34	6	to	to	PART
cjel-3568	34	7	eliminate	eliminate	VERB
cjel-3568	34	8	tax	tax	NOUN
cjel-3568	34	9	credits	credit	NOUN
cjel-3568	34	10	,	,	PUNCT
cjel-3568	34	11	the	the	DET
cjel-3568	34	12	primary	primary	ADJ
cjel-3568	34	13	source	source	NOUN
cjel-3568	34	14	of	of	ADP
cjel-3568	34	15	federal	federal	ADJ
cjel-3568	34	16	support	support	NOUN
cjel-3568	34	17	for	for	ADP
cjel-3568	34	18	renewable	renewable	ADJ
cjel-3568	34	19	energy	energy	NOUN
cjel-3568	34	20	resources	resource	NOUN
cjel-3568	34	21	.	.	PUNCT
cjel-3568	35	1	see	see	VERB
cjel-3568	35	2	michael	michael	PROPN
cjel-3568	35	3	sandoval	sandoval	PROPN
cjel-3568	35	4	,	,	PUNCT
cjel-3568	35	5	it	it	PRON
cjel-3568	35	6	’s	’	VERB
cjel-3568	35	7	time	time	NOUN
cjel-3568	35	8	to	to	PART
cjel-3568	35	9	stop	stop	VERB
cjel-3568	35	10	picking	pick	VERB
cjel-3568	35	11	winners	winner	NOUN
cjel-3568	35	12	and	and	CCONJ
cjel-3568	35	13	losers	loser	NOUN
cjel-3568	35	14	in	in	ADP
cjel-3568	35	15	the	the	DET
cjel-3568	35	16	energy	energy	NOUN
cjel-3568	35	17	industry	industry	NOUN
cjel-3568	35	18	,	,	PUNCT
cjel-3568	35	19	daily	daily	ADJ
cjel-3568	35	20	signal	signal	NOUN
cjel-3568	35	21	(	(	PUNCT
cjel-3568	35	22	jan	jan	PROPN
cjel-3568	35	23	.	.	PROPN
cjel-3568	35	24	28	28	NUM
cjel-3568	35	25	,	,	PUNCT
cjel-3568	35	26	2013	2013	NUM
cjel-3568	35	27	)	)	PUNCT
cjel-3568	35	28	,	,	PUNCT
cjel-3568	35	29	http://dailysignal.com/2013/01/28/its-time-to-stop-picking-winners-and-losers-in-theenergy-industry/	http://dailysignal.com/2013/01/28/its-time-to-stop-picking-winners-and-losers-in-theenergy-industry/	X
cjel-3568	36	1	[	[	X
cjel-3568	36	2	http://perma.cc/5hkr-lfqe	http://perma.cc/5hkr-lfqe	NOUN
cjel-3568	36	3	]	]	PUNCT
cjel-3568	36	4	;	;	PUNCT
cjel-3568	36	5	see	see	VERB
cjel-3568	36	6	also	also	ADV
cjel-3568	36	7	patrick	patrick	PROPN
cjel-3568	36	8	burke	burke	PROPN
cjel-3568	36	9	,	,	PUNCT
cjel-3568	36	10	gop	gop	PROPN
cjel-3568	36	11	congressmen	congressman	NOUN
cjel-3568	36	12	:	:	PUNCT
cjel-3568	36	13	gov’t	gov’t	X
cjel-3568	36	14	should	should	AUX
cjel-3568	36	15	stop	stop	VERB
cjel-3568	36	16	‘	'	PUNCT
cjel-3568	36	17	picking	pick	VERB
cjel-3568	36	18	winners	winner	NOUN
cjel-3568	36	19	and	and	CCONJ
cjel-3568	36	20	losers	loser	NOUN
cjel-3568	36	21	’	'	PUNCT
cjel-3568	36	22	in	in	ADP
cjel-3568	36	23	energy	energy	NOUN
cjel-3568	36	24	sector	sector	NOUN
cjel-3568	36	25	,	,	PUNCT
cjel-3568	36	26	cns	cns	PROPN
cjel-3568	36	27	news	news	PROPN
cjel-3568	36	28	(	(	PUNCT
cjel-3568	36	29	mar	mar	PROPN
cjel-3568	36	30	.	.	PROPN
cjel-3568	36	31	2	2	NUM
cjel-3568	36	32	,	,	PUNCT
cjel-3568	36	33	2012	2012	NUM
cjel-3568	36	34	)	)	PUNCT
cjel-3568	36	35	,	,	PUNCT
cjel-3568	37	1	http://cnsnews.com/news/article/gop-congressmen-gov-t-should-stop-picking-winners-andlosers-energy-sector	http://cnsnews.com/news/article/gop-congressmen-gov-t-should-stop-picking-winners-andlosers-energy-sector	NOUN
cjel-3568	38	1	[	[	X
cjel-3568	38	2	http://perma.cc/6dkf-2q4c	http://perma.cc/6dkf-2q4c	X
cjel-3568	38	3	]	]	X
cjel-3568	38	4	.	.	PUNCT
cjel-3568	39	1	as	as	SCONJ
cjel-3568	39	2	discussed	discuss	VERB
cjel-3568	39	3	below	below	ADV
cjel-3568	39	4	,	,	PUNCT
cjel-3568	39	5	these	these	DET
cjel-3568	39	6	bills	bill	NOUN
cjel-3568	39	7	do	do	AUX
cjel-3568	39	8	not	not	PART
cjel-3568	39	9	touch	touch	VERB
cjel-3568	39	10	the	the	DET
cjel-3568	39	11	vast	vast	ADJ
cjel-3568	39	12	majority	majority	NOUN
cjel-3568	39	13	of	of	ADP
cjel-3568	39	14	the	the	DET
cjel-3568	39	15	subsidies	subsidy	NOUN
cjel-3568	39	16	for	for	ADP
cjel-3568	39	17	fossil	fossil	ADJ
cjel-3568	39	18	fuels	fuel	NOUN
cjel-3568	39	19	which	which	PRON
cjel-3568	39	20	are	be	AUX
cjel-3568	39	21	set	set	VERB
cjel-3568	39	22	forth	forth	ADV
cjel-3568	39	23	in	in	ADP
cjel-3568	39	24	other	other	ADJ
cjel-3568	39	25	areas	area	NOUN
cjel-3568	39	26	of	of	ADP
cjel-3568	39	27	the	the	DET
cjel-3568	39	28	tax	tax	NOUN
cjel-3568	39	29	code	code	NOUN
cjel-3568	39	30	.	.	PUNCT
cjel-3568	40	1	some	some	PRON
cjel-3568	40	2	have	have	AUX
cjel-3568	40	3	argued	argue	VERB
cjel-3568	40	4	that	that	SCONJ
cjel-3568	40	5	the	the	DET
cjel-3568	40	6	government	government	NOUN
cjel-3568	40	7	’s	’s	PART
cjel-3568	40	8	track	track	NOUN
cjel-3568	40	9	record	record	NOUN
cjel-3568	40	10	has	have	AUX
cjel-3568	40	11	been	be	AUX
cjel-3568	40	12	more	more	ADV
cjel-3568	40	13	successful	successful	ADJ
cjel-3568	40	14	than	than	ADP
cjel-3568	40	15	the	the	DET
cjel-3568	40	16	private	private	ADJ
cjel-3568	40	17	market	market	NOUN
cjel-3568	40	18	’s	’s	PART
cjel-3568	40	19	.	.	PUNCT
cjel-3568	41	1	see	see	VERB
cjel-3568	41	2	laurent	laurent	PROPN
cjel-3568	41	3	belsie	belsie	PROPN
cjel-3568	41	4	,	,	PUNCT
cjel-3568	41	5	romney	romney	PROPN
cjel-3568	41	6	zinger	zinger	NOUN
cjel-3568	41	7	:	:	PUNCT
cjel-3568	41	8	obama	obama	PROPN
cjel-3568	41	9	backs	back	VERB
cjel-3568	41	10	‘	'	PUNCT
cjel-3568	41	11	green	green	ADJ
cjel-3568	41	12	’	'	PUNCT
cjel-3568	41	13	energy	energy	NOUN
cjel-3568	41	14	losers	loser	NOUN
cjel-3568	41	15	.	.	PUNCT
cjel-3568	42	1	is	be	AUX
cjel-3568	42	2	he	he	PRON
cjel-3568	42	3	right	right	ADJ
cjel-3568	42	4	?	?	PUNCT
cjel-3568	42	5	,	,	PUNCT
cjel-3568	43	1	christian	christian	PROPN
cjel-3568	43	2	sci	sci	PROPN
cjel-3568	43	3	.	.	PUNCT
cjel-3568	43	4	monitor	monitor	PROPN
cjel-3568	43	5	(	(	PUNCT
cjel-3568	43	6	oct	oct	PROPN
cjel-3568	43	7	.	.	PROPN
cjel-3568	43	8	4	4	NUM
cjel-3568	43	9	,	,	PUNCT
cjel-3568	43	10	2012	2012	NUM
cjel-3568	43	11	)	)	PUNCT
cjel-3568	43	12	,	,	PUNCT
cjel-3568	43	13	http://www	http://www	PROPN
cjel-3568	43	14	.	.	PUNCT
cjel-3568	43	15	csmonitor.com/environment/energy-voices/2012/1004/romney-zinger-obama-backsgreen-energy-losers.-is-he-right-video	csmonitor.com/environment/energy-voices/2012/1004/romney-zinger-obama-backsgreen-energy-losers.-is-he-right-video	PROPN
cjel-3568	44	1	[	[	X
cjel-3568	44	2	http://perma.cc/ddj6-zrwz	http://perma.cc/ddj6-zrwz	PROPN
cjel-3568	44	3	]	]	PUNCT
cjel-3568	44	4	;	;	PUNCT
cjel-3568	44	5	see	see	VERB
cjel-3568	44	6	also	also	ADV
cjel-3568	44	7	susan	susan	PROPN
cjel-3568	44	8	2016	2016	NUM
cjel-3568	44	9	]	]	PUNCT
cjel-3568	44	10	picking	pick	VERB
cjel-3568	44	11	winners	winner	NOUN
cjel-3568	44	12	and	and	CCONJ
cjel-3568	44	13	losers	loser	NOUN
cjel-3568	44	14	65	65	NUM
cjel-3568	44	15	of	of	ADP
cjel-3568	44	16	framing	frame	VERB
cjel-3568	44	17	the	the	DET
cjel-3568	44	18	debate	debate	NOUN
cjel-3568	44	19	undermines	undermine	VERB
cjel-3568	44	20	sensible	sensible	ADJ
cjel-3568	44	21	policy	policy	NOUN
cjel-3568	44	22	analysis	analysis	NOUN
cjel-3568	44	23	in	in	ADP
cjel-3568	44	24	two	two	NUM
cjel-3568	44	25	ways	way	NOUN
cjel-3568	44	26	.	.	PUNCT
cjel-3568	45	1	first	first	ADV
cjel-3568	45	2	,	,	PUNCT
cjel-3568	45	3	it	it	PRON
cjel-3568	45	4	obscures	obscure	VERB
cjel-3568	45	5	the	the	DET
cjel-3568	45	6	long	long	ADJ
cjel-3568	45	7	history	history	NOUN
cjel-3568	45	8	of	of	ADP
cjel-3568	45	9	federal	federal	ADJ
cjel-3568	45	10	support	support	NOUN
cjel-3568	45	11	for	for	ADP
cjel-3568	45	12	fossil	fossil	ADJ
cjel-3568	45	13	fuels	fuel	NOUN
cjel-3568	45	14	;	;	PUNCT
cjel-3568	45	15	the	the	DET
cjel-3568	45	16	united	united	PROPN
cjel-3568	45	17	states	states	PROPN
cjel-3568	45	18	has	have	AUX
cjel-3568	45	19	been	be	AUX
cjel-3568	45	20	picking	pick	VERB
cjel-3568	45	21	winners	winner	NOUN
cjel-3568	45	22	and	and	CCONJ
cjel-3568	45	23	losers	loser	NOUN
cjel-3568	45	24	for	for	ADP
cjel-3568	45	25	over	over	ADP
cjel-3568	45	26	100	100	NUM
cjel-3568	45	27	years	year	NOUN
cjel-3568	45	28	.	.	PUNCT
cjel-3568	46	1	second	second	ADJ
cjel-3568	46	2	,	,	PUNCT
cjel-3568	46	3	it	it	PRON
cjel-3568	46	4	fails	fail	VERB
cjel-3568	46	5	to	to	PART
cjel-3568	46	6	articulate	articulate	VERB
cjel-3568	46	7	what	what	PRON
cjel-3568	46	8	it	it	PRON
cjel-3568	46	9	means	mean	VERB
cjel-3568	46	10	to	to	PART
cjel-3568	46	11	“	"	PUNCT
cjel-3568	46	12	pick	pick	VERB
cjel-3568	46	13	winners	winner	NOUN
cjel-3568	46	14	and	and	CCONJ
cjel-3568	46	15	losers	loser	NOUN
cjel-3568	46	16	,	,	PUNCT
cjel-3568	46	17	”	"	PUNCT
cjel-3568	46	18	to	to	PART
cjel-3568	46	19	explain	explain	VERB
cjel-3568	46	20	why	why	SCONJ
cjel-3568	46	21	doing	do	VERB
cjel-3568	46	22	so	so	ADV
cjel-3568	46	23	is	be	AUX
cjel-3568	46	24	less	less	ADV
cjel-3568	46	25	efficient	efficient	ADJ
cjel-3568	46	26	than	than	ADP
cjel-3568	46	27	pursuing	pursue	VERB
cjel-3568	46	28	other	other	ADJ
cjel-3568	46	29	economic	economic	ADJ
cjel-3568	46	30	policies	policy	NOUN
cjel-3568	46	31	,	,	PUNCT
cjel-3568	46	32	and	and	CCONJ
cjel-3568	46	33	to	to	PART
cjel-3568	46	34	inquire	inquire	VERB
cjel-3568	46	35	why	why	SCONJ
cjel-3568	46	36	this	this	DET
cjel-3568	46	37	suboptimal	suboptimal	ADJ
cjel-3568	46	38	choice	choice	NOUN
cjel-3568	46	39	has	have	AUX
cjel-3568	46	40	been	be	AUX
cjel-3568	46	41	made	make	VERB
cjel-3568	46	42	.	.	PUNCT
cjel-3568	47	1	this	this	DET
cjel-3568	47	2	article	article	NOUN
cjel-3568	47	3	addresses	address	VERB
cjel-3568	47	4	these	these	DET
cjel-3568	47	5	failings	failing	NOUN
cjel-3568	47	6	by	by	ADP
cjel-3568	47	7	examining	examine	VERB
cjel-3568	47	8	two	two	NUM
cjel-3568	47	9	sets	set	NOUN
cjel-3568	47	10	of	of	ADP
cjel-3568	47	11	tax	tax	NOUN
cjel-3568	47	12	subsidies	subsidy	NOUN
cjel-3568	47	13	to	to	ADP
cjel-3568	47	14	the	the	DET
cjel-3568	47	15	energy	energy	NOUN
cjel-3568	47	16	industry	industry	NOUN
cjel-3568	47	17	,	,	PUNCT
cjel-3568	47	18	one	one	NUM
cjel-3568	47	19	for	for	ADP
cjel-3568	47	20	fossil	fossil	ADJ
cjel-3568	47	21	fuels	fuel	NOUN
cjel-3568	47	22	and	and	CCONJ
cjel-3568	47	23	the	the	DET
cjel-3568	47	24	other	other	ADJ
cjel-3568	47	25	for	for	ADP
cjel-3568	47	26	renewables	renewable	NOUN
cjel-3568	47	27	.	.	PUNCT
cjel-3568	48	1	the	the	DET
cjel-3568	48	2	federal	federal	ADJ
cjel-3568	48	3	government	government	NOUN
cjel-3568	48	4	has	have	AUX
cjel-3568	48	5	employed	employ	VERB
cjel-3568	48	6	a	a	DET
cjel-3568	48	7	variety	variety	NOUN
cjel-3568	48	8	of	of	ADP
cjel-3568	48	9	mechanisms	mechanism	NOUN
cjel-3568	48	10	to	to	PART
cjel-3568	48	11	support	support	VERB
cjel-3568	48	12	the	the	DET
cjel-3568	48	13	growth	growth	NOUN
cjel-3568	48	14	and	and	CCONJ
cjel-3568	48	15	development	development	NOUN
cjel-3568	48	16	of	of	ADP
cjel-3568	48	17	the	the	DET
cjel-3568	48	18	economy,2	economy,2	NOUN
cjel-3568	48	19	to	to	PART
cjel-3568	48	20	diversify	diversify	VERB
cjel-3568	48	21	the	the	DET
cjel-3568	48	22	country	country	NOUN
cjel-3568	48	23	’s	’s	PART
cjel-3568	48	24	energy	energy	NOUN
cjel-3568	48	25	portfolio,3	portfolio,3	ADJ
cjel-3568	48	26	and	and	CCONJ
cjel-3568	48	27	more	more	ADV
cjel-3568	48	28	recently	recently	ADV
cjel-3568	48	29	,	,	PUNCT
cjel-3568	48	30	to	to	PART
cjel-3568	48	31	reduce	reduce	VERB
cjel-3568	48	32	carbon	carbon	NOUN
cjel-3568	48	33	emissions.4	emissions.4	PROPN
cjel-3568	48	34	these	these	DET
cjel-3568	48	35	subsidies	subsidy	NOUN
cjel-3568	48	36	include	include	VERB
cjel-3568	48	37	direct	direct	ADJ
cjel-3568	48	38	grants	grant	NOUN
cjel-3568	48	39	,	,	PUNCT
cjel-3568	48	40	loans	loan	NOUN
cjel-3568	48	41	,	,	PUNCT
cjel-3568	48	42	loan	loan	NOUN
cjel-3568	48	43	guarantees	guarantee	NOUN
cjel-3568	48	44	,	,	PUNCT
cjel-3568	48	45	research	research	NOUN
cjel-3568	48	46	and	and	CCONJ
cjel-3568	48	47	development	development	NOUN
cjel-3568	48	48	support	support	NOUN
cjel-3568	48	49	,	,	PUNCT
cjel-3568	48	50	preferential	preferential	ADJ
cjel-3568	48	51	sales	sale	NOUN
cjel-3568	48	52	of	of	ADP
cjel-3568	48	53	electricity	electricity	NOUN
cjel-3568	48	54	to	to	ADP
cjel-3568	48	55	public	public	ADJ
cjel-3568	48	56	bodies	body	NOUN
cjel-3568	48	57	and	and	CCONJ
cjel-3568	48	58	cooperatives,5	cooperatives,5	ADJ
cjel-3568	48	59	forbearance	forbearance	NOUN
cjel-3568	48	60	against	against	ADP
cjel-3568	48	61	regulation,6	regulation,6	NOUN
cjel-3568	48	62	and	and	CCONJ
cjel-3568	48	63	tax	tax	NOUN
cjel-3568	48	64	subsidies.7	subsidies.7	NOUN
cjel-3568	48	65	most	most	ADJ
cjel-3568	48	66	of	of	ADP
cjel-3568	48	67	these	these	DET
cjel-3568	48	68	forms	form	NOUN
cjel-3568	48	69	of	of	ADP
cjel-3568	48	70	support	support	NOUN
cjel-3568	48	71	have	have	AUX
cjel-3568	48	72	been	be	AUX
cjel-3568	48	73	scrutinized	scrutinize	VERB
cjel-3568	48	74	in	in	ADP
cjel-3568	48	75	detail	detail	NOUN
cjel-3568	48	76	.	.	PUNCT
cjel-3568	49	1	for	for	ADP
cjel-3568	49	2	example	example	NOUN
cjel-3568	49	3	,	,	PUNCT
cjel-3568	49	4	a	a	DET
cjel-3568	49	5	number	number	NOUN
cjel-3568	49	6	of	of	ADP
cjel-3568	49	7	scholars	scholar	NOUN
cjel-3568	49	8	have	have	AUX
cjel-3568	49	9	drawn	draw	VERB
cjel-3568	49	10	attention	attention	NOUN
cjel-3568	49	11	to	to	ADP
cjel-3568	49	12	the	the	DET
cjel-3568	49	13	kraemer	kraemer	PROPN
cjel-3568	49	14	,	,	PUNCT
cjel-3568	49	15	obama	obama	PROPN
cjel-3568	49	16	doe	doe	NOUN
cjel-3568	49	17	picked	pick	VERB
cjel-3568	49	18	more	more	ADJ
cjel-3568	49	19	energy	energy	NOUN
cjel-3568	49	20	winners	winner	NOUN
cjel-3568	49	21	than	than	ADP
cjel-3568	49	22	silicon	silicon	PROPN
cjel-3568	49	23	valley	valley	PROPN
cjel-3568	49	24	vcs	vcs	PROPN
cjel-3568	49	25	,	,	PUNCT
cjel-3568	49	26	clean	clean	ADJ
cjel-3568	49	27	technica	technica	PROPN
cjel-3568	49	28	(	(	PUNCT
cjel-3568	49	29	oct	oct	PROPN
cjel-3568	49	30	.	.	PROPN
cjel-3568	49	31	21	21	NUM
cjel-3568	49	32	,	,	PUNCT
cjel-3568	49	33	2011	2011	NUM
cjel-3568	49	34	)	)	PUNCT
cjel-3568	49	35	,	,	PUNCT
cjel-3568	49	36	http://cleantechnica.com/2011/10/21/obama-doe-picked-more-energywinners-than-silicon-valley-vcs/	http://cleantechnica.com/2011/10/21/obama-doe-picked-more-energywinners-than-silicon-valley-vcs/	PROPN
cjel-3568	50	1	[	[	X
cjel-3568	50	2	http://perma.cc/2l2e-tqvg	http://perma.cc/2l2e-tqvg	PROPN
cjel-3568	50	3	]	]	X
cjel-3568	50	4	.	.	PUNCT
cjel-3568	51	1	2	2	X
cjel-3568	51	2	.	.	X
cjel-3568	51	3	nancy	nancy	PROPN
cjel-3568	51	4	pfund	pfund	PROPN
cjel-3568	51	5	&	&	CCONJ
cjel-3568	51	6	ben	ben	PROPN
cjel-3568	51	7	healey	healey	PROPN
cjel-3568	51	8	,	,	PUNCT
cjel-3568	51	9	dbl	dbl	PROPN
cjel-3568	51	10	investors	investors	PROPN
cjel-3568	51	11	,	,	PUNCT
cjel-3568	51	12	what	what	PRON
cjel-3568	51	13	would	would	AUX
cjel-3568	51	14	jefferson	jefferson	PROPN
cjel-3568	51	15	do	do	VERB
cjel-3568	51	16	?	?	PUNCT
cjel-3568	52	1	the	the	DET
cjel-3568	52	2	historical	historical	ADJ
cjel-3568	52	3	role	role	NOUN
cjel-3568	52	4	of	of	ADP
cjel-3568	52	5	federal	federal	ADJ
cjel-3568	52	6	subsidies	subsidy	NOUN
cjel-3568	52	7	in	in	ADP
cjel-3568	52	8	shaping	shape	VERB
cjel-3568	52	9	america	america	PROPN
cjel-3568	52	10	’s	’s	PART
cjel-3568	52	11	energy	energy	NOUN
cjel-3568	52	12	future	future	NOUN
cjel-3568	52	13	(	(	PUNCT
cjel-3568	52	14	2011	2011	NUM
cjel-3568	52	15	)	)	PUNCT
cjel-3568	52	16	,	,	PUNCT
cjel-3568	52	17	http://www.dblpartners.vc/wp-content/uploads/2012/09/what-would-jefferson-do2.4.pdf?597435&48d1ff	http://www.dblpartners.vc/wp-content/uploads/2012/09/what-would-jefferson-do2.4.pdf?597435&48d1ff	VERB
cjel-3568	53	1	[	[	X
cjel-3568	53	2	http://perma.cc/e5ph-4vua	http://perma.cc/e5ph-4vua	NOUN
cjel-3568	53	3	]	]	PUNCT
cjel-3568	53	4	.	.	PUNCT
cjel-3568	54	1	3	3	X
cjel-3568	54	2	.	.	X
cjel-3568	54	3	diversifying	diversify	VERB
cjel-3568	54	4	the	the	DET
cjel-3568	54	5	energy	energy	NOUN
cjel-3568	54	6	portfolio	portfolio	NOUN
cjel-3568	54	7	of	of	ADP
cjel-3568	54	8	the	the	DET
cjel-3568	54	9	united	united	PROPN
cjel-3568	54	10	states	states	PROPN
cjel-3568	54	11	reduces	reduce	VERB
cjel-3568	54	12	security	security	NOUN
cjel-3568	54	13	risks	risk	NOUN
cjel-3568	54	14	.	.	PUNCT
cjel-3568	55	1	see	see	VERB
cjel-3568	55	2	ryan	ryan	PROPN
cjel-3568	55	3	wiser	wise	ADJ
cjel-3568	55	4	,	,	PUNCT
cjel-3568	55	5	mark	mark	NOUN
cjel-3568	55	6	bolinger	bolinger	NOUN
cjel-3568	55	7	&	&	CCONJ
cjel-3568	55	8	galen	galen	PROPN
cjel-3568	55	9	barbose	barbose	PROPN
cjel-3568	55	10	,	,	PUNCT
cjel-3568	55	11	using	use	VERB
cjel-3568	55	12	the	the	DET
cjel-3568	55	13	federal	federal	ADJ
cjel-3568	55	14	production	production	NOUN
cjel-3568	55	15	tax	tax	NOUN
cjel-3568	55	16	credit	credit	NOUN
cjel-3568	55	17	to	to	PART
cjel-3568	55	18	build	build	VERB
cjel-3568	55	19	a	a	DET
cjel-3568	55	20	durable	durable	ADJ
cjel-3568	55	21	market	market	NOUN
cjel-3568	55	22	for	for	ADP
cjel-3568	55	23	wind	wind	NOUN
cjel-3568	55	24	power	power	NOUN
cjel-3568	55	25	in	in	ADP
cjel-3568	55	26	the	the	DET
cjel-3568	55	27	united	united	PROPN
cjel-3568	55	28	states	states	PROPN
cjel-3568	55	29	1	1	NUM
cjel-3568	55	30	(	(	PUNCT
cjel-3568	55	31	2007	2007	NUM
cjel-3568	55	32	)	)	PUNCT
cjel-3568	55	33	,	,	PUNCT
cjel-3568	55	34	https://emp.lbl.gov/sites/all/files/report%20lbnl%20-%2063583_0.pdf	https://emp.lbl.gov/sites/all/files/report%20lbnl%20-%2063583_0.pdf	NOUN
cjel-3568	56	1	[	[	X
cjel-3568	56	2	https://perma.cc/q5dt-gane	https://perma.cc/q5dt-gane	NOUN
cjel-3568	56	3	]	]	X
cjel-3568	56	4	(	(	PUNCT
cjel-3568	56	5	discussing	discuss	VERB
cjel-3568	56	6	the	the	DET
cjel-3568	56	7	federal	federal	ADJ
cjel-3568	56	8	production	production	NOUN
cjel-3568	56	9	tax	tax	NOUN
cjel-3568	56	10	credit	credit	NOUN
cjel-3568	56	11	,	,	PUNCT
cjel-3568	56	12	a	a	DET
cjel-3568	56	13	government	government	NOUN
cjel-3568	56	14	created	create	VERB
cjel-3568	56	15	incentive	incentive	NOUN
cjel-3568	56	16	for	for	ADP
cjel-3568	56	17	investors	investor	NOUN
cjel-3568	56	18	in	in	ADP
cjel-3568	56	19	wind	wind	NOUN
cjel-3568	56	20	power	power	NOUN
cjel-3568	56	21	)	)	PUNCT
cjel-3568	56	22	.	.	PUNCT
cjel-3568	57	1	the	the	DET
cjel-3568	57	2	united	united	PROPN
cjel-3568	57	3	states	states	PROPN
cjel-3568	57	4	has	have	VERB
cjel-3568	57	5	a	a	DET
cjel-3568	57	6	much	much	ADV
cjel-3568	57	7	higher	high	ADJ
cjel-3568	57	8	renewable	renewable	ADJ
cjel-3568	57	9	resource	resource	NOUN
cjel-3568	57	10	base	base	NOUN
cjel-3568	57	11	than	than	ADP
cjel-3568	57	12	most	most	ADJ
cjel-3568	57	13	of	of	ADP
cjel-3568	57	14	countries	country	NOUN
cjel-3568	57	15	in	in	ADP
cjel-3568	57	16	europe	europe	PROPN
cjel-3568	57	17	,	,	PUNCT
cjel-3568	57	18	yet	yet	ADV
cjel-3568	57	19	meets	meet	VERB
cjel-3568	57	20	far	far	ADV
cjel-3568	57	21	fewer	few	ADJ
cjel-3568	57	22	of	of	ADP
cjel-3568	57	23	its	its	PRON
cjel-3568	57	24	needs	need	NOUN
cjel-3568	57	25	with	with	ADP
cjel-3568	57	26	renewable	renewable	ADJ
cjel-3568	57	27	energy	energy	NOUN
cjel-3568	57	28	.	.	PUNCT
cjel-3568	58	1	see	see	VERB
cjel-3568	58	2	i	i	PRON
cjel-3568	58	3	d.	d.	PROPN
cjel-3568	58	4	4	4	NUM
cjel-3568	58	5	.	.	PUNCT
cjel-3568	59	1	president	president	PROPN
cjel-3568	59	2	barack	barack	PROPN
cjel-3568	59	3	obama	obama	PROPN
cjel-3568	59	4	,	,	PUNCT
cjel-3568	59	5	remarks	remark	NOUN
cjel-3568	59	6	on	on	ADP
cjel-3568	59	7	climate	climate	NOUN
cjel-3568	59	8	change	change	NOUN
cjel-3568	59	9	at	at	ADP
cjel-3568	59	10	georgetown	georgetown	PROPN
cjel-3568	59	11	university	university	PROPN
cjel-3568	59	12	(	(	PUNCT
cjel-3568	59	13	june	june	PROPN
cjel-3568	59	14	25	25	NUM
cjel-3568	59	15	,	,	PUNCT
cjel-3568	59	16	2013	2013	NUM
cjel-3568	59	17	)	)	PUNCT
cjel-3568	59	18	,	,	PUNCT
cjel-3568	59	19	http://www.whitehouse.gov/the-press-office/2013/06/25/remarkspresident-climate-change	http://www.whitehouse.gov/the-press-office/2013/06/25/remarkspresident-climate-change	NUM
cjel-3568	60	1	[	[	X
cjel-3568	60	2	http://perma.cc/tww8-5wry	http://perma.cc/tww8-5wry	X
cjel-3568	60	3	]	]	X
cjel-3568	60	4	.	.	PUNCT
cjel-3568	61	1	5	5	X
cjel-3568	61	2	.	.	X
cjel-3568	61	3	u.s	u.s	PROPN
cjel-3568	61	4	.	.	PROPN
cjel-3568	61	5	energy	energy	NOUN
cjel-3568	61	6	info	info	NOUN
cjel-3568	61	7	.	.	PUNCT
cjel-3568	62	1	admin	admin	PROPN
cjel-3568	62	2	.	.	PROPN
cjel-3568	62	3	,	,	PUNCT
cjel-3568	62	4	direct	direct	ADJ
cjel-3568	62	5	federal	federal	ADJ
cjel-3568	62	6	financial	financial	ADJ
cjel-3568	62	7	interventions	intervention	NOUN
cjel-3568	62	8	and	and	CCONJ
cjel-3568	62	9	subsidies	subsidy	NOUN
cjel-3568	62	10	in	in	ADP
cjel-3568	62	11	energy	energy	NOUN
cjel-3568	62	12	in	in	ADP
cjel-3568	62	13	fiscal	fiscal	ADJ
cjel-3568	62	14	year	year	NOUN
cjel-3568	62	15	2010	2010	NUM
cjel-3568	62	16	viii	viii	ADJ
cjel-3568	62	17	–	–	PUNCT
cjel-3568	62	18	x	x	SYM
cjel-3568	62	19	(	(	PUNCT
cjel-3568	62	20	2011	2011	NUM
cjel-3568	62	21	)	)	PUNCT
cjel-3568	62	22	,	,	PUNCT
cjel-3568	62	23	https://www.eia.gov/analysis/requests/	https://www.eia.gov/analysis/requests/	PROPN
cjel-3568	62	24	subsidy	subsidy	NOUN
cjel-3568	62	25	/	/	SYM
cjel-3568	62	26	archive/2010	archive/2010	NOUN
cjel-3568	62	27	/	/	SYM
cjel-3568	62	28	pdf	pdf	NOUN
cjel-3568	62	29	/	/	SYM
cjel-3568	62	30	subsidy.pdf	subsidy.pdf	X
cjel-3568	62	31	[	[	X
cjel-3568	62	32	https://perma.cc/vv2u-yf7h	https://perma.cc/vv2u-yf7h	X
cjel-3568	62	33	]	]	PUNCT
cjel-3568	63	1	[	[	X
cjel-3568	63	2	hereinafter	hereinafter	NOUN
cjel-3568	63	3	eia	eia	PROPN
cjel-3568	63	4	2010	2010	NUM
cjel-3568	63	5	report	report	NOUN
cjel-3568	63	6	]	]	PUNCT
cjel-3568	63	7	.	.	PUNCT
cjel-3568	64	1	6	6	X
cjel-3568	64	2	.	.	X
cjel-3568	64	3	see	see	VERB
cjel-3568	64	4	imf	imf	PROPN
cjel-3568	64	5	,	,	PUNCT
cjel-3568	64	6	energy	energy	NOUN
cjel-3568	64	7	subsidy	subsidy	NOUN
cjel-3568	64	8	reform	reform	NOUN
cjel-3568	64	9	:	:	PUNCT
cjel-3568	64	10	lessons	lesson	NOUN
cjel-3568	64	11	and	and	CCONJ
cjel-3568	64	12	implications	implication	NOUN
cjel-3568	64	13	6	6	NUM
cjel-3568	64	14	(	(	PUNCT
cjel-3568	64	15	jan	jan	PROPN
cjel-3568	64	16	.	.	PROPN
cjel-3568	64	17	28	28	NUM
cjel-3568	64	18	,	,	PUNCT
cjel-3568	64	19	2013	2013	NUM
cjel-3568	64	20	)	)	PUNCT
cjel-3568	64	21	,	,	PUNCT
cjel-3568	64	22	http://www.imf.org/external/np/pp/eng/2013/012813.pdf	http://www.imf.org/external/np/pp/eng/2013/012813.pdf	PROPN
cjel-3568	65	1	[	[	X
cjel-3568	65	2	perma.cc/hlm5-3l3s	perma.cc/hlm5-3l3s	X
cjel-3568	65	3	]	]	X
cjel-3568	65	4	.	.	PUNCT
cjel-3568	66	1	in	in	ADP
cjel-3568	66	2	estimating	estimate	VERB
cjel-3568	66	3	global	global	ADJ
cjel-3568	66	4	annual	annual	ADJ
cjel-3568	66	5	energy	energy	NOUN
cjel-3568	66	6	subsidies	subsidy	NOUN
cjel-3568	66	7	,	,	PUNCT
cjel-3568	66	8	the	the	DET
cjel-3568	66	9	imf	imf	PROPN
cjel-3568	66	10	counted	count	VERB
cjel-3568	66	11	the	the	DET
cjel-3568	66	12	absence	absence	NOUN
cjel-3568	66	13	of	of	ADP
cjel-3568	66	14	corrective	corrective	ADJ
cjel-3568	66	15	taxation	taxation	NOUN
cjel-3568	66	16	to	to	PART
cjel-3568	66	17	address	address	VERB
cjel-3568	66	18	market	market	NOUN
cjel-3568	66	19	failures	failure	NOUN
cjel-3568	66	20	as	as	ADP
cjel-3568	66	21	a	a	DET
cjel-3568	66	22	subsidy	subsidy	NOUN
cjel-3568	66	23	.	.	PUNCT
cjel-3568	67	1	i	i	PRON
cjel-3568	67	2	d.	d.	PROPN
cjel-3568	67	3	7	7	NUM
cjel-3568	67	4	.	.	PUNCT
cjel-3568	67	5	mona	mona	PROPN
cjel-3568	67	6	l.	l.	PROPN
cjel-3568	67	7	hymel	hymel	PROPN
cjel-3568	67	8	,	,	PUNCT
cjel-3568	67	9	environmental	environmental	ADJ
cjel-3568	67	10	tax	tax	NOUN
cjel-3568	67	11	policy	policy	NOUN
cjel-3568	67	12	in	in	ADP
cjel-3568	67	13	the	the	DET
cjel-3568	67	14	united	united	PROPN
cjel-3568	67	15	states	states	PROPN
cjel-3568	67	16	,	,	PUNCT
cjel-3568	67	17	a	a	DET
cjel-3568	67	18	“	"	PUNCT
cjel-3568	67	19	bit	bit	NOUN
cjel-3568	67	20	”	"	PUNCT
cjel-3568	67	21	of	of	ADP
cjel-3568	67	22	history	history	NOUN
cjel-3568	67	23	,	,	PUNCT
cjel-3568	67	24	3	3	NUM
cjel-3568	67	25	ariz	ariz	PROPN
cjel-3568	67	26	.	.	PUNCT
cjel-3568	68	1	j.	j.	PROPN
cjel-3568	68	2	envtl	envtl	PROPN
cjel-3568	68	3	.	.	PUNCT
cjel-3568	69	1	l.	l.	PROPN
cjel-3568	69	2	&	&	CCONJ
cjel-3568	69	3	pol’y	pol’y	NOUN
cjel-3568	69	4	157	157	NUM
cjel-3568	69	5	,	,	PUNCT
cjel-3568	69	6	159	159	NUM
cjel-3568	69	7	(	(	PUNCT
cjel-3568	69	8	2013	2013	NUM
cjel-3568	69	9	)	)	PUNCT
cjel-3568	69	10	.	.	PUNCT
cjel-3568	70	1	66	66	NUM
cjel-3568	70	2	columbia	columbia	PROPN
cjel-3568	70	3	journal	journal	PROPN
cjel-3568	70	4	of	of	ADP
cjel-3568	70	5	environmental	environmental	ADJ
cjel-3568	70	6	law	law	NOUN
cjel-3568	71	1	[	[	X
cjel-3568	71	2	vol	vol	NOUN
cjel-3568	71	3	.	.	PUNCT
cjel-3568	72	1	41:1	41:1	NUM
cjel-3568	72	2	significant	significant	ADJ
cjel-3568	72	3	conflicts	conflict	NOUN
cjel-3568	72	4	between	between	ADP
cjel-3568	72	5	energy	energy	NOUN
cjel-3568	72	6	law	law	NOUN
cjel-3568	72	7	and	and	CCONJ
cjel-3568	72	8	environmental	environmental	ADJ
cjel-3568	72	9	policy.8	policy.8	PROPN
cjel-3568	72	10	historically	historically	ADV
cjel-3568	72	11	,	,	PUNCT
cjel-3568	72	12	the	the	DET
cjel-3568	72	13	department	department	NOUN
cjel-3568	72	14	of	of	ADP
cjel-3568	72	15	energy	energy	NOUN
cjel-3568	72	16	and	and	CCONJ
cjel-3568	72	17	its	its	PRON
cjel-3568	72	18	precursors	precursor	NOUN
cjel-3568	72	19	have	have	AUX
cjel-3568	72	20	sought	seek	VERB
cjel-3568	72	21	to	to	PART
cjel-3568	72	22	maximize	maximize	VERB
cjel-3568	72	23	the	the	DET
cjel-3568	72	24	potential	potential	NOUN
cjel-3568	72	25	of	of	ADP
cjel-3568	72	26	fossil	fossil	ADJ
cjel-3568	72	27	fuels	fuel	NOUN
cjel-3568	72	28	,	,	PUNCT
cjel-3568	72	29	reduce	reduce	VERB
cjel-3568	72	30	scarcity	scarcity	NOUN
cjel-3568	72	31	,	,	PUNCT
cjel-3568	72	32	address	address	VERB
cjel-3568	72	33	inefficiencies	inefficiency	NOUN
cjel-3568	72	34	in	in	ADP
cjel-3568	72	35	the	the	DET
cjel-3568	72	36	market	market	NOUN
cjel-3568	72	37	,	,	PUNCT
cjel-3568	72	38	and	and	CCONJ
cjel-3568	72	39	promote	promote	VERB
cjel-3568	72	40	sensible	sensible	ADJ
cjel-3568	72	41	consumption.9	consumption.9	NOUN
cjel-3568	72	42	fragmented	fragment	VERB
cjel-3568	72	43	authority,10	authority,10	NOUN
cjel-3568	72	44	public	public	ADJ
cjel-3568	72	45	choice	choice	NOUN
cjel-3568	72	46	dilemmas,11	dilemmas,11	NOUN
cjel-3568	72	47	and	and	CCONJ
cjel-3568	72	48	entrenched	entrenched	ADJ
cjel-3568	72	49	interests12	interests12	NOUN
cjel-3568	72	50	have	have	AUX
cjel-3568	72	51	constrained	constrain	VERB
cjel-3568	72	52	executive	executive	ADJ
cjel-3568	72	53	branch	branch	NOUN
cjel-3568	72	54	attempts	attempt	VERB
cjel-3568	72	55	to	to	PART
cjel-3568	72	56	reform	reform	VERB
cjel-3568	72	57	energy	energy	NOUN
cjel-3568	72	58	policy	policy	NOUN
cjel-3568	72	59	both	both	CCONJ
cjel-3568	72	60	by	by	ADP
cjel-3568	72	61	way	way	NOUN
cjel-3568	72	62	of	of	ADP
cjel-3568	72	63	centralized	centralized	ADJ
cjel-3568	72	64	decision	decision	NOUN
cjel-3568	72	65	-	-	PUNCT
cjel-3568	72	66	making	making	NOUN
cjel-3568	72	67	under	under	ADP
cjel-3568	72	68	president	president	PROPN
cjel-3568	72	69	carter	carter	PROPN
cjel-3568	72	70	and	and	CCONJ
cjel-3568	72	71	through	through	ADP
cjel-3568	72	72	market	market	NOUN
cjel-3568	72	73	deregulation	deregulation	NOUN
cjel-3568	72	74	under	under	ADP
cjel-3568	72	75	both	both	DET
cjel-3568	72	76	presidents	president	NOUN
cjel-3568	72	77	carter	carter	NOUN
cjel-3568	72	78	and	and	CCONJ
cjel-3568	72	79	reagan.13	reagan.13	PROPN
cjel-3568	72	80	energy	energy	NOUN
cjel-3568	72	81	law	law	NOUN
cjel-3568	72	82	and	and	CCONJ
cjel-3568	72	83	environmental	environmental	ADJ
cjel-3568	72	84	policy	policy	NOUN
cjel-3568	72	85	have	have	AUX
cjel-3568	72	86	developed	develop	VERB
cjel-3568	72	87	as	as	ADP
cjel-3568	72	88	separate	separate	ADJ
cjel-3568	72	89	disciplines	discipline	NOUN
cjel-3568	72	90	with	with	ADP
cjel-3568	72	91	little	little	ADJ
cjel-3568	72	92	coordination.14	coordination.14	PROPN
cjel-3568	72	93	other	other	ADJ
cjel-3568	72	94	scholars	scholar	NOUN
cjel-3568	72	95	have	have	AUX
cjel-3568	72	96	seen	see	VERB
cjel-3568	72	97	environmental	environmental	ADJ
cjel-3568	72	98	law	law	NOUN
cjel-3568	72	99	,	,	PUNCT
cjel-3568	72	100	itself	itself	PRON
cjel-3568	72	101	,	,	PUNCT
cjel-3568	72	102	as	as	ADP
cjel-3568	72	103	an	an	DET
cjel-3568	72	104	impediment	impediment	NOUN
cjel-3568	72	105	to	to	ADP
cjel-3568	72	106	environmental	environmental	ADJ
cjel-3568	72	107	goals	goal	NOUN
cjel-3568	72	108	.	.	PUNCT
cjel-3568	73	1	they	they	PRON
cjel-3568	73	2	have	have	AUX
cjel-3568	73	3	traced	trace	VERB
cjel-3568	73	4	the	the	DET
cjel-3568	73	5	transformation	transformation	NOUN
cjel-3568	73	6	of	of	ADP
cjel-3568	73	7	environmental	environmental	ADJ
cjel-3568	73	8	law	law	NOUN
cjel-3568	73	9	in	in	ADP
cjel-3568	73	10	the	the	DET
cjel-3568	73	11	united	united	PROPN
cjel-3568	73	12	states	states	PROPN
cjel-3568	73	13	,	,	PUNCT
cjel-3568	73	14	from	from	ADP
cjel-3568	73	15	its	its	PRON
cjel-3568	73	16	beginnings	beginning	NOUN
cjel-3568	73	17	in	in	ADP
cjel-3568	73	18	tort	tort	NOUN
cjel-3568	73	19	law	law	NOUN
cjel-3568	73	20	to	to	ADP
cjel-3568	73	21	the	the	DET
cjel-3568	73	22	enactment	enactment	NOUN
cjel-3568	73	23	of	of	ADP
cjel-3568	73	24	command	command	NOUN
cjel-3568	73	25	and	and	CCONJ
cjel-3568	73	26	control	control	NOUN
cjel-3568	73	27	regulation	regulation	NOUN
cjel-3568	73	28	in	in	ADP
cjel-3568	73	29	the	the	DET
cjel-3568	73	30	1970s15	1970s15	PROPN
cjel-3568	73	31	and	and	CCONJ
cjel-3568	73	32	the	the	DET
cjel-3568	73	33	implementation	implementation	NOUN
cjel-3568	73	34	of	of	ADP
cjel-3568	73	35	market	market	NOUN
cjel-3568	73	36	-	-	PUNCT
cjel-3568	73	37	based	base	VERB
cjel-3568	73	38	mechanisms	mechanism	NOUN
cjel-3568	73	39	in	in	ADP
cjel-3568	73	40	the	the	DET
cjel-3568	73	41	1990s	1990	NOUN
cjel-3568	73	42	,	,	PUNCT
cjel-3568	73	43	as	as	ADP
cjel-3568	73	44	a	a	DET
cjel-3568	73	45	drive	drive	NOUN
cjel-3568	73	46	toward	toward	ADP
cjel-3568	73	47	increasing	increase	VERB
cjel-3568	73	48	efficiency.16	efficiency.16	PROPN
cjel-3568	73	49	some	some	DET
cjel-3568	73	50	critics	critic	NOUN
cjel-3568	73	51	have	have	AUX
cjel-3568	73	52	noted	note	VERB
cjel-3568	73	53	that	that	SCONJ
cjel-3568	73	54	environmental	environmental	ADJ
cjel-3568	73	55	regulatory	regulatory	ADJ
cjel-3568	73	56	activity	activity	NOUN
cjel-3568	73	57	has	have	AUX
cjel-3568	73	58	stalled	stall	VERB
cjel-3568	73	59	through	through	ADP
cjel-3568	73	60	the	the	DET
cjel-3568	73	61	ossification	ossification	NOUN
cjel-3568	73	62	of	of	ADP
cjel-3568	73	63	environmental	environmental	ADJ
cjel-3568	73	64	regulations17	regulations17	NOUN
cjel-3568	73	65	and	and	CCONJ
cjel-3568	73	66	8	8	X
cjel-3568	73	67	.	.	X
cjel-3568	74	1	see	see	VERB
cjel-3568	74	2	joseph	joseph	PROPN
cjel-3568	74	3	p.	p.	PROPN
cjel-3568	74	4	tomain	tomain	PROPN
cjel-3568	74	5	,	,	PUNCT
cjel-3568	74	6	ending	end	VERB
cjel-3568	74	7	dirty	dirty	ADJ
cjel-3568	74	8	energy	energy	NOUN
cjel-3568	74	9	policy	policy	NOUN
cjel-3568	74	10	235–38	235–38	PROPN
cjel-3568	74	11	(	(	PUNCT
cjel-3568	74	12	2011	2011	NUM
cjel-3568	74	13	)	)	PUNCT
cjel-3568	74	14	.	.	PUNCT
cjel-3568	75	1	9	9	X
cjel-3568	75	2	.	.	X
cjel-3568	75	3	see	see	VERB
cjel-3568	75	4	i	i	PRON
cjel-3568	75	5	d.	d.	PROPN
cjel-3568	75	6	10	10	NUM
cjel-3568	75	7	.	.	PUNCT
cjel-3568	76	1	see	see	VERB
cjel-3568	76	2	i	i	PRON
cjel-3568	76	3	d.	d.	PROPN
cjel-3568	76	4	at	at	ADP
cjel-3568	76	5	44	44	NUM
cjel-3568	76	6	.	.	PUNCT
cjel-3568	77	1	authority	authority	NOUN
cjel-3568	77	2	over	over	ADP
cjel-3568	77	3	energy	energy	NOUN
cjel-3568	77	4	regulation	regulation	NOUN
cjel-3568	77	5	is	be	AUX
cjel-3568	77	6	divided	divide	VERB
cjel-3568	77	7	between	between	ADP
cjel-3568	77	8	the	the	DET
cjel-3568	77	9	department	department	NOUN
cjel-3568	77	10	of	of	ADP
cjel-3568	77	11	energy	energy	NOUN
cjel-3568	77	12	,	,	PUNCT
cjel-3568	77	13	the	the	DET
cjel-3568	77	14	department	department	NOUN
cjel-3568	77	15	of	of	ADP
cjel-3568	77	16	the	the	DET
cjel-3568	77	17	interior	interior	NOUN
cjel-3568	77	18	,	,	PUNCT
cjel-3568	77	19	and	and	CCONJ
cjel-3568	77	20	the	the	DET
cjel-3568	77	21	federal	federal	ADJ
cjel-3568	77	22	regulatory	regulatory	ADJ
cjel-3568	77	23	energy	energy	NOUN
cjel-3568	77	24	commission	commission	PROPN
cjel-3568	77	25	.	.	PUNCT
cjel-3568	78	1	see	see	VERB
cjel-3568	78	2	i	i	PRON
cjel-3568	78	3	d.	d.	PROPN
cjel-3568	78	4	11	11	NUM
cjel-3568	78	5	.	.	PUNCT
cjel-3568	79	1	i	i	PRON
cjel-3568	79	2	d.	d.	PROPN
cjel-3568	79	3	at	at	ADP
cjel-3568	79	4	121–23	121–23	PROPN
cjel-3568	79	5	.	.	PROPN
cjel-3568	80	1	12	12	NUM
cjel-3568	80	2	.	.	PUNCT
cjel-3568	81	1	i	i	PRON
cjel-3568	81	2	d.	d.	PROPN
cjel-3568	81	3	at	at	ADP
cjel-3568	81	4	239–43	239–43	PROPN
cjel-3568	81	5	.	.	PUNCT
cjel-3568	82	1	13	13	NUM
cjel-3568	82	2	.	.	PUNCT
cjel-3568	83	1	i	i	PRON
cjel-3568	83	2	d.	d.	PROPN
cjel-3568	83	3	at	at	ADP
cjel-3568	83	4	32	32	NUM
cjel-3568	83	5	.	.	PUNCT
cjel-3568	84	1	14	14	NUM
cjel-3568	84	2	.	.	PUNCT
cjel-3568	85	1	i	i	PRON
cjel-3568	85	2	d.	d.	PROPN
cjel-3568	85	3	at	at	ADP
cjel-3568	85	4	51–52	51–52	NUM
cjel-3568	85	5	.	.	PUNCT
cjel-3568	86	1	15	15	NUM
cjel-3568	86	2	.	.	X
cjel-3568	87	1	see	see	VERB
cjel-3568	87	2	richard	richard	PROPN
cjel-3568	87	3	j.	j.	PROPN
cjel-3568	87	4	lazarus	lazarus	PROPN
cjel-3568	87	5	,	,	PUNCT
cjel-3568	87	6	the	the	DET
cjel-3568	87	7	greening	greening	NOUN
cjel-3568	87	8	of	of	ADP
cjel-3568	87	9	america	america	PROPN
cjel-3568	87	10	and	and	CCONJ
cjel-3568	87	11	the	the	DET
cjel-3568	87	12	graying	graying	NOUN
cjel-3568	87	13	of	of	ADP
cjel-3568	87	14	united	united	PROPN
cjel-3568	87	15	states	states	PROPN
cjel-3568	87	16	environmental	environmental	ADJ
cjel-3568	87	17	law	law	NOUN
cjel-3568	87	18	:	:	PUNCT
cjel-3568	87	19	reflections	reflection	NOUN
cjel-3568	87	20	on	on	ADP
cjel-3568	87	21	environmental	environmental	ADJ
cjel-3568	87	22	law	law	NOUN
cjel-3568	87	23	’s	’s	PART
cjel-3568	87	24	first	first	ADJ
cjel-3568	87	25	three	three	NUM
cjel-3568	87	26	decades	decade	NOUN
cjel-3568	87	27	in	in	ADP
cjel-3568	87	28	the	the	DET
cjel-3568	87	29	united	united	PROPN
cjel-3568	87	30	states	states	PROPN
cjel-3568	87	31	,	,	PUNCT
cjel-3568	87	32	20	20	NUM
cjel-3568	87	33	va	va	NOUN
cjel-3568	87	34	.	.	PUNCT
cjel-3568	87	35	envtl	envtl	PROPN
cjel-3568	87	36	.	.	PUNCT
cjel-3568	88	1	l.j	l.j	PROPN
cjel-3568	88	2	.	.	PROPN
cjel-3568	88	3	75	75	NUM
cjel-3568	88	4	,	,	PUNCT
cjel-3568	88	5	76–78	76–78	NUM
cjel-3568	88	6	(	(	PUNCT
cjel-3568	88	7	2001	2001	NUM
cjel-3568	88	8	)	)	PUNCT
cjel-3568	88	9	.	.	PUNCT
cjel-3568	89	1	rapid	rapid	ADJ
cjel-3568	89	2	industrialization	industrialization	NOUN
cjel-3568	89	3	in	in	ADP
cjel-3568	89	4	the	the	DET
cjel-3568	89	5	united	united	PROPN
cjel-3568	89	6	states	states	PROPN
cjel-3568	89	7	during	during	ADP
cjel-3568	89	8	and	and	CCONJ
cjel-3568	89	9	after	after	ADP
cjel-3568	89	10	world	world	PROPN
cjel-3568	89	11	war	war	PROPN
cjel-3568	89	12	ii	ii	PROPN
cjel-3568	89	13	resulted	result	VERB
cjel-3568	89	14	in	in	ADP
cjel-3568	89	15	significant	significant	ADJ
cjel-3568	89	16	air	air	NOUN
cjel-3568	89	17	and	and	CCONJ
cjel-3568	89	18	water	water	NOUN
cjel-3568	89	19	pollution	pollution	NOUN
cjel-3568	89	20	and	and	CCONJ
cjel-3568	89	21	hazardous	hazardous	ADJ
cjel-3568	89	22	waste	waste	NOUN
cjel-3568	89	23	production	production	NOUN
cjel-3568	89	24	.	.	PUNCT
cjel-3568	90	1	see	see	VERB
cjel-3568	90	2	i	i	PRON
cjel-3568	90	3	d.	d.	PROPN
cjel-3568	90	4	at	at	ADP
cjel-3568	90	5	76	76	NUM
cjel-3568	90	6	.	.	PUNCT
cjel-3568	91	1	when	when	SCONJ
cjel-3568	91	2	tort	tort	NOUN
cjel-3568	91	3	law	law	NOUN
cjel-3568	91	4	proved	prove	VERB
cjel-3568	91	5	ill	ill	ADV
cjel-3568	91	6	equipped	equip	VERB
cjel-3568	91	7	to	to	PART
cjel-3568	91	8	address	address	VERB
cjel-3568	91	9	these	these	DET
cjel-3568	91	10	kinds	kind	NOUN
cjel-3568	91	11	of	of	ADP
cjel-3568	91	12	challenges	challenge	NOUN
cjel-3568	91	13	,	,	PUNCT
cjel-3568	91	14	command	command	NOUN
cjel-3568	91	15	-	-	PUNCT
cjel-3568	91	16	and	and	CCONJ
cjel-3568	91	17	-	-	PUNCT
cjel-3568	91	18	control	control	NOUN
cjel-3568	91	19	regulations	regulation	NOUN
cjel-3568	91	20	were	be	AUX
cjel-3568	91	21	developed	develop	VERB
cjel-3568	91	22	to	to	PART
cjel-3568	91	23	limit	limit	VERB
cjel-3568	91	24	pollution	pollution	NOUN
cjel-3568	91	25	by	by	ADP
cjel-3568	91	26	reducing	reduce	VERB
cjel-3568	91	27	production	production	NOUN
cjel-3568	91	28	or	or	CCONJ
cjel-3568	91	29	installing	instal	VERB
cjel-3568	91	30	equipment	equipment	NOUN
cjel-3568	91	31	.	.	PUNCT
cjel-3568	92	1	i	i	PRON
cjel-3568	92	2	d.	d.	PROPN
cjel-3568	92	3	at	at	ADP
cjel-3568	92	4	76	76	NUM
cjel-3568	92	5	,	,	PUNCT
cjel-3568	92	6	78	78	NUM
cjel-3568	92	7	,	,	PUNCT
cjel-3568	92	8	88	88	NUM
cjel-3568	92	9	.	.	PUNCT
cjel-3568	93	1	firms	firm	NOUN
cjel-3568	93	2	were	be	AUX
cjel-3568	93	3	,	,	PUNCT
cjel-3568	93	4	at	at	ADP
cjel-3568	93	5	times	time	NOUN
cjel-3568	93	6	,	,	PUNCT
cjel-3568	93	7	barred	bar	VERB
cjel-3568	93	8	from	from	ADP
cjel-3568	93	9	certain	certain	ADJ
cjel-3568	93	10	activities	activity	NOUN
cjel-3568	93	11	that	that	PRON
cjel-3568	93	12	depleted	deplete	VERB
cjel-3568	93	13	key	key	ADJ
cjel-3568	93	14	natural	natural	ADJ
cjel-3568	93	15	resources	resource	NOUN
cjel-3568	93	16	.	.	PUNCT
cjel-3568	94	1	i	i	PRON
cjel-3568	94	2	d.	d.	PROPN
cjel-3568	94	3	at	at	ADP
cjel-3568	94	4	78	78	NUM
cjel-3568	94	5	.	.	PUNCT
cjel-3568	95	1	16	16	NUM
cjel-3568	95	2	.	.	PUNCT
cjel-3568	96	1	see	see	VERB
cjel-3568	96	2	richard	richard	PROPN
cjel-3568	96	3	stewart	stewart	PROPN
cjel-3568	96	4	,	,	PUNCT
cjel-3568	96	5	a	a	DET
cjel-3568	96	6	new	new	ADJ
cjel-3568	96	7	generation	generation	NOUN
cjel-3568	96	8	of	of	ADP
cjel-3568	96	9	environmental	environmental	ADJ
cjel-3568	96	10	regulation	regulation	NOUN
cjel-3568	96	11	,	,	PUNCT
cjel-3568	96	12	29	29	NUM
cjel-3568	96	13	cap	cap	NOUN
cjel-3568	96	14	.	.	PUNCT
cjel-3568	97	1	u.	u.	PROPN
cjel-3568	97	2	l.	l.	PROPN
cjel-3568	97	3	rev	rev	PROPN
cjel-3568	97	4	.	.	PROPN
cjel-3568	97	5	21	21	NUM
cjel-3568	97	6	,	,	PUNCT
cjel-3568	97	7	97	97	NUM
cjel-3568	97	8	(	(	PUNCT
cjel-3568	97	9	2001	2001	NUM
cjel-3568	97	10	)	)	PUNCT
cjel-3568	97	11	.	.	PUNCT
cjel-3568	98	1	to	to	PART
cjel-3568	98	2	address	address	VERB
cjel-3568	98	3	the	the	DET
cjel-3568	98	4	inefficiencies	inefficiency	NOUN
cjel-3568	98	5	of	of	ADP
cjel-3568	98	6	command	command	NOUN
cjel-3568	98	7	-	-	PUNCT
cjel-3568	98	8	and	and	CCONJ
cjel-3568	98	9	-	-	PUNCT
cjel-3568	98	10	control	control	NOUN
cjel-3568	98	11	regulation	regulation	NOUN
cjel-3568	98	12	,	,	PUNCT
cjel-3568	98	13	policymakers	policymaker	NOUN
cjel-3568	98	14	turned	turn	VERB
cjel-3568	98	15	to	to	ADP
cjel-3568	98	16	market	market	NOUN
cjel-3568	98	17	-	-	PUNCT
cjel-3568	98	18	based	base	VERB
cjel-3568	98	19	economic	economic	ADJ
cjel-3568	98	20	systems	system	NOUN
cjel-3568	98	21	such	such	ADJ
cjel-3568	98	22	as	as	ADP
cjel-3568	98	23	taxes	taxis	NOUN
cjel-3568	98	24	,	,	PUNCT
cjel-3568	98	25	subsidies	subsidy	NOUN
cjel-3568	98	26	,	,	PUNCT
cjel-3568	98	27	and	and	CCONJ
cjel-3568	98	28	cap	cap	NOUN
cjel-3568	98	29	-	-	PUNCT
cjel-3568	98	30	and	and	CCONJ
cjel-3568	98	31	-	-	PUNCT
cjel-3568	98	32	trade	trade	NOUN
cjel-3568	98	33	programs	program	NOUN
cjel-3568	98	34	and	and	CCONJ
cjel-3568	98	35	conducted	conduct	VERB
cjel-3568	98	36	cost	cost	NOUN
cjel-3568	98	37	-	-	PUNCT
cjel-3568	98	38	benefit	benefit	NOUN
cjel-3568	98	39	analyses	analysis	NOUN
cjel-3568	98	40	to	to	PART
cjel-3568	98	41	determine	determine	VERB
cjel-3568	98	42	when	when	SCONJ
cjel-3568	98	43	to	to	PART
cjel-3568	98	44	take	take	VERB
cjel-3568	98	45	regulatory	regulatory	ADJ
cjel-3568	98	46	action	action	NOUN
cjel-3568	98	47	.	.	PUNCT
cjel-3568	99	1	see	see	VERB
cjel-3568	99	2	i	i	PRON
cjel-3568	99	3	d.	d.	PROPN
cjel-3568	99	4	at	at	ADP
cjel-3568	99	5	38–128	38–128	NUM
cjel-3568	99	6	.	.	PUNCT
cjel-3568	100	1	17	17	NUM
cjel-3568	100	2	.	.	PUNCT
cjel-3568	101	1	see	see	VERB
cjel-3568	101	2	uma	uma	PROPN
cjel-3568	101	3	outka	outka	PROPN
cjel-3568	101	4	,	,	PUNCT
cjel-3568	101	5	environmental	environmental	ADJ
cjel-3568	101	6	law	law	NOUN
cjel-3568	101	7	and	and	CCONJ
cjel-3568	101	8	fossil	fossil	ADJ
cjel-3568	101	9	fuels	fuel	NOUN
cjel-3568	101	10	:	:	PUNCT
cjel-3568	101	11	barriers	barrier	NOUN
cjel-3568	101	12	to	to	ADP
cjel-3568	101	13	renewable	renewable	ADJ
cjel-3568	101	14	energy	energy	NOUN
cjel-3568	101	15	,	,	PUNCT
cjel-3568	101	16	65	65	NUM
cjel-3568	101	17	vand	vand	NOUN
cjel-3568	101	18	.	.	PUNCT
cjel-3568	102	1	l.	l.	PROPN
cjel-3568	102	2	rev	rev	PROPN
cjel-3568	102	3	.	.	PROPN
cjel-3568	102	4	1679	1679	NUM
cjel-3568	102	5	,	,	PUNCT
cjel-3568	102	6	1680–83	1680–83	NUM
cjel-3568	102	7	(	(	PUNCT
cjel-3568	102	8	2012	2012	NUM
cjel-3568	102	9	)	)	PUNCT
cjel-3568	102	10	(	(	PUNCT
cjel-3568	102	11	arguing	argue	VERB
cjel-3568	102	12	that	that	SCONJ
cjel-3568	102	13	existing	exist	VERB
cjel-3568	102	14	regulations	regulation	NOUN
cjel-3568	102	15	contain	contain	VERB
cjel-3568	102	16	significant	significant	ADJ
cjel-3568	102	17	accommodations	accommodation	NOUN
cjel-3568	102	18	for	for	ADP
cjel-3568	102	19	fossil	fossil	ADJ
cjel-3568	102	20	fuels	fuel	NOUN
cjel-3568	102	21	,	,	PUNCT
cjel-3568	102	22	that	that	SCONJ
cjel-3568	102	23	cost	cost	NOUN
cjel-3568	102	24	-	-	PUNCT
cjel-3568	102	25	effectiveness	effectiveness	NOUN
cjel-3568	102	26	and	and	CCONJ
cjel-3568	102	27	cost	cost	NOUN
cjel-3568	102	28	-	-	PUNCT
cjel-3568	102	29	competitiveness	competitiveness	NOUN
cjel-3568	102	30	models	model	NOUN
cjel-3568	102	31	provide	provide	VERB
cjel-3568	102	32	skewed	skewed	ADJ
cjel-3568	102	33	analyses	analysis	NOUN
cjel-3568	102	34	because	because	SCONJ
cjel-3568	102	35	they	they	PRON
cjel-3568	102	36	fail	fail	VERB
cjel-3568	102	37	to	to	PART
cjel-3568	102	38	consider	consider	VERB
cjel-3568	102	39	the	the	DET
cjel-3568	102	40	long	long	ADJ
cjel-3568	102	41	-	-	PUNCT
cjel-3568	102	42	term	term	NOUN
cjel-3568	102	43	health	health	NOUN
cjel-3568	102	44	and	and	CCONJ
cjel-3568	102	45	2016	2016	NUM
cjel-3568	102	46	]	]	PUNCT
cjel-3568	102	47	picking	pick	VERB
cjel-3568	102	48	winners	winner	NOUN
cjel-3568	102	49	and	and	CCONJ
cjel-3568	102	50	losers	loser	NOUN
cjel-3568	102	51	67	67	NUM
cjel-3568	102	52	congressional	congressional	ADJ
cjel-3568	102	53	stalemate	stalemate	NOUN
cjel-3568	102	54	,	,	PUNCT
cjel-3568	102	55	yielding	yield	VERB
cjel-3568	102	56	no	no	DET
cjel-3568	102	57	significant	significant	ADJ
cjel-3568	102	58	environmental	environmental	ADJ
cjel-3568	102	59	legislation	legislation	NOUN
cjel-3568	102	60	in	in	ADP
cjel-3568	102	61	the	the	DET
cjel-3568	102	62	last	last	ADJ
cjel-3568	102	63	twenty	twenty	NUM
cjel-3568	102	64	years	year	NOUN
cjel-3568	102	65	and	and	CCONJ
cjel-3568	102	66	leaving	leave	VERB
cjel-3568	102	67	the	the	DET
cjel-3568	102	68	advancement	advancement	NOUN
cjel-3568	102	69	of	of	ADP
cjel-3568	102	70	environmental	environmental	ADJ
cjel-3568	102	71	goals	goal	NOUN
cjel-3568	102	72	to	to	ADP
cjel-3568	102	73	private	private	ADJ
cjel-3568	102	74	governance	governance	NOUN
cjel-3568	102	75	mechanisms.18	mechanisms.18	NOUN
cjel-3568	102	76	a	a	DET
cjel-3568	102	77	number	number	NOUN
cjel-3568	102	78	of	of	ADP
cjel-3568	102	79	scholars	scholar	NOUN
cjel-3568	102	80	have	have	AUX
cjel-3568	102	81	argued	argue	VERB
cjel-3568	102	82	that	that	SCONJ
cjel-3568	102	83	the	the	DET
cjel-3568	102	84	complexity	complexity	NOUN
cjel-3568	102	85	of	of	ADP
cjel-3568	102	86	current	current	ADJ
cjel-3568	102	87	environmental	environmental	ADJ
cjel-3568	102	88	challenges	challenge	NOUN
cjel-3568	102	89	will	will	AUX
cjel-3568	102	90	call	call	VERB
cjel-3568	102	91	for	for	ADP
cjel-3568	102	92	flexible	flexible	ADJ
cjel-3568	102	93	,	,	PUNCT
cjel-3568	102	94	multi	multi	ADJ
cjel-3568	102	95	-	-	ADJ
cjel-3568	102	96	scalar	scalar	ADJ
cjel-3568	102	97	,	,	PUNCT
cjel-3568	102	98	multimodal	multimodal	NOUN
cjel-3568	102	99	responses	response	NOUN
cjel-3568	102	100	and	and	CCONJ
cjel-3568	102	101	collaboration	collaboration	NOUN
cjel-3568	102	102	between	between	ADP
cjel-3568	102	103	the	the	DET
cjel-3568	102	104	national	national	ADJ
cjel-3568	102	105	,	,	PUNCT
cjel-3568	102	106	regional	regional	ADJ
cjel-3568	102	107	,	,	PUNCT
cjel-3568	102	108	state	state	NOUN
cjel-3568	102	109	,	,	PUNCT
cjel-3568	102	110	and	and	CCONJ
cjel-3568	102	111	local	local	ADJ
cjel-3568	102	112	levels	level	NOUN
cjel-3568	102	113	of	of	ADP
cjel-3568	102	114	government	government	NOUN
cjel-3568	102	115	and	and	CCONJ
cjel-3568	102	116	the	the	DET
cjel-3568	102	117	private	private	ADJ
cjel-3568	102	118	sector.19	sector.19	NOUN
cjel-3568	102	119	tax	tax	NOUN
cjel-3568	102	120	subsidies	subsidy	NOUN
cjel-3568	102	121	to	to	ADP
cjel-3568	102	122	the	the	DET
cjel-3568	102	123	energy	energy	NOUN
cjel-3568	102	124	industry	industry	NOUN
cjel-3568	102	125	have	have	AUX
cjel-3568	102	126	received	receive	VERB
cjel-3568	102	127	considerably	considerably	ADV
cjel-3568	102	128	less	less	ADJ
cjel-3568	102	129	attention	attention	NOUN
cjel-3568	102	130	,	,	PUNCT
cjel-3568	102	131	in	in	ADP
cjel-3568	102	132	part	part	NOUN
cjel-3568	102	133	,	,	PUNCT
cjel-3568	102	134	because	because	SCONJ
cjel-3568	102	135	of	of	ADP
cjel-3568	102	136	their	their	PRON
cjel-3568	102	137	complexity	complexity	NOUN
cjel-3568	102	138	and	and	CCONJ
cjel-3568	102	139	obscurity	obscurity	NOUN
cjel-3568	102	140	.	.	PUNCT
cjel-3568	103	1	a	a	DET
cjel-3568	103	2	handful	handful	NOUN
cjel-3568	103	3	of	of	ADP
cjel-3568	103	4	scholars	scholar	NOUN
cjel-3568	103	5	have	have	AUX
cjel-3568	103	6	examined	examine	VERB
cjel-3568	103	7	how	how	SCONJ
cjel-3568	103	8	tax	tax	NOUN
cjel-3568	103	9	policy	policy	NOUN
cjel-3568	103	10	has	have	AUX
cjel-3568	103	11	affected	affect	VERB
cjel-3568	103	12	land	land	NOUN
cjel-3568	103	13	use	use	NOUN
cjel-3568	103	14	decisions	decision	NOUN
cjel-3568	103	15	and	and	CCONJ
cjel-3568	103	16	impeded	impede	VERB
cjel-3568	103	17	environmental	environmental	ADJ
cjel-3568	103	18	goals.20	goals.20	NOUN
cjel-3568	103	19	they	they	PRON
cjel-3568	103	20	have	have	AUX
cjel-3568	103	21	also	also	ADV
cjel-3568	103	22	explored	explore	VERB
cjel-3568	103	23	the	the	DET
cjel-3568	103	24	use	use	NOUN
cjel-3568	103	25	of	of	ADP
cjel-3568	103	26	tax	tax	NOUN
cjel-3568	103	27	as	as	ADP
cjel-3568	103	28	a	a	DET
cjel-3568	103	29	tool	tool	NOUN
cjel-3568	103	30	to	to	PART
cjel-3568	103	31	address	address	VERB
cjel-3568	103	32	concerns	concern	NOUN
cjel-3568	103	33	about	about	ADP
cjel-3568	103	34	the	the	DET
cjel-3568	103	35	climate21	climate21	NOUN
cjel-3568	103	36	and	and	CCONJ
cjel-3568	103	37	the	the	DET
cjel-3568	103	38	natural	natural	ADJ
cjel-3568	103	39	and	and	CCONJ
cjel-3568	103	40	built	build	VERB
cjel-3568	103	41	environment.22	environment.22	NOUN
cjel-3568	103	42	only	only	ADV
cjel-3568	103	43	a	a	DET
cjel-3568	103	44	few	few	ADJ
cjel-3568	103	45	environmental	environmental	ADJ
cjel-3568	103	46	costs	cost	NOUN
cjel-3568	103	47	incurred	incur	VERB
cjel-3568	103	48	over	over	ADP
cjel-3568	103	49	the	the	DET
cjel-3568	103	50	lifecycle	lifecycle	NOUN
cjel-3568	103	51	of	of	ADP
cjel-3568	103	52	the	the	DET
cjel-3568	103	53	fuel	fuel	NOUN
cjel-3568	103	54	,	,	PUNCT
cjel-3568	103	55	and	and	CCONJ
cjel-3568	103	56	that	that	SCONJ
cjel-3568	103	57	the	the	DET
cjel-3568	103	58	constrain	constrain	VERB
cjel-3568	103	59	-	-	PUNCT
cjel-3568	103	60	but	but	CCONJ
cjel-3568	103	61	-	-	PUNCT
cjel-3568	103	62	permit	permit	NOUN
cjel-3568	103	63	model	model	NOUN
cjel-3568	103	64	entrenches	entrench	VERB
cjel-3568	103	65	fossil	fossil	NOUN
cjel-3568	103	66	fuel	fuel	NOUN
cjel-3568	103	67	dominance	dominance	NOUN
cjel-3568	103	68	)	)	PUNCT
cjel-3568	103	69	;	;	PUNCT
cjel-3568	103	70	see	see	VERB
cjel-3568	103	71	also	also	ADV
cjel-3568	103	72	michael	michael	PROPN
cjel-3568	103	73	a.	a.	PROPN
cjel-3568	103	74	livermore	livermore	PROPN
cjel-3568	103	75	,	,	PUNCT
cjel-3568	103	76	reviving	revive	VERB
cjel-3568	103	77	environmental	environmental	ADJ
cjel-3568	103	78	protection	protection	NOUN
cjel-3568	103	79	:	:	PUNCT
cjel-3568	103	80	preference	preference	NOUN
cjel-3568	103	81	directed	direct	VERB
cjel-3568	103	82	regulation	regulation	NOUN
cjel-3568	103	83	and	and	CCONJ
cjel-3568	103	84	regulatory	regulatory	ADJ
cjel-3568	103	85	ossification	ossification	NOUN
cjel-3568	103	86	,	,	PUNCT
cjel-3568	103	87	25	25	NUM
cjel-3568	103	88	va	va	NOUN
cjel-3568	103	89	.	.	PUNCT
cjel-3568	104	1	envtl	envtl	PROPN
cjel-3568	104	2	.	.	PUNCT
cjel-3568	105	1	l.j	l.j	PROPN
cjel-3568	105	2	.	.	PROPN
cjel-3568	105	3	311	311	NUM
cjel-3568	105	4	,	,	PUNCT
cjel-3568	105	5	332–33	332–33	PROPN
cjel-3568	105	6	(	(	PUNCT
cjel-3568	105	7	2007	2007	NUM
cjel-3568	105	8	)	)	PUNCT
cjel-3568	105	9	.	.	PUNCT
cjel-3568	106	1	18	18	NUM
cjel-3568	106	2	.	.	PUNCT
cjel-3568	106	3	see	see	VERB
cjel-3568	106	4	michael	michael	PROPN
cjel-3568	106	5	p.	p.	PROPN
cjel-3568	106	6	vandenbergh	vandenbergh	PROPN
cjel-3568	106	7	,	,	PUNCT
cjel-3568	106	8	private	private	ADJ
cjel-3568	106	9	environmental	environmental	ADJ
cjel-3568	106	10	governance	governance	NOUN
cjel-3568	106	11	,	,	PUNCT
cjel-3568	106	12	99	99	NUM
cjel-3568	106	13	cornell	cornell	PROPN
cjel-3568	106	14	l.	l.	PROPN
cjel-3568	106	15	rev	rev	PROPN
cjel-3568	106	16	.	.	PROPN
cjel-3568	106	17	129	129	NUM
cjel-3568	106	18	,	,	PUNCT
cjel-3568	106	19	133	133	NUM
cjel-3568	106	20	(	(	PUNCT
cjel-3568	106	21	2013	2013	NUM
cjel-3568	106	22	)	)	PUNCT
cjel-3568	106	23	.	.	PUNCT
cjel-3568	107	1	19	19	NUM
cjel-3568	107	2	.	.	X
cjel-3568	107	3	see	see	VERB
cjel-3568	107	4	hari	hari	PROPN
cjel-3568	107	5	m.	m.	NOUN
cjel-3568	107	6	osofsky	osofsky	ADJ
cjel-3568	107	7	,	,	PUNCT
cjel-3568	107	8	multiscalar	multiscalar	ADJ
cjel-3568	107	9	governance	governance	NOUN
cjel-3568	107	10	and	and	CCONJ
cjel-3568	107	11	climate	climate	NOUN
cjel-3568	107	12	change	change	NOUN
cjel-3568	107	13	:	:	PUNCT
cjel-3568	107	14	reflections	reflection	NOUN
cjel-3568	107	15	on	on	ADP
cjel-3568	107	16	the	the	DET
cjel-3568	107	17	role	role	NOUN
cjel-3568	107	18	of	of	ADP
cjel-3568	107	19	states	state	NOUN
cjel-3568	107	20	and	and	CCONJ
cjel-3568	107	21	cities	city	NOUN
cjel-3568	107	22	at	at	ADP
cjel-3568	107	23	copenhagen	copenhagen	PROPN
cjel-3568	107	24	,	,	PUNCT
cjel-3568	107	25	25	25	NUM
cjel-3568	107	26	md	md	PROPN
cjel-3568	107	27	.	.	PUNCT
cjel-3568	108	1	j.	j.	PROPN
cjel-3568	108	2	int’l	int’l	PROPN
cjel-3568	108	3	l.	l.	PROPN
cjel-3568	108	4	64	64	NUM
cjel-3568	108	5	(	(	PUNCT
cjel-3568	108	6	2010	2010	NUM
cjel-3568	108	7	)	)	PUNCT
cjel-3568	108	8	;	;	PUNCT
cjel-3568	108	9	see	see	VERB
cjel-3568	108	10	also	also	ADV
cjel-3568	108	11	craig	craig	PROPN
cjel-3568	108	12	anthony	anthony	PROPN
cjel-3568	108	13	arnold	arnold	PROPN
cjel-3568	108	14	,	,	PUNCT
cjel-3568	108	15	fourth	fourth	ADJ
cjel-3568	108	16	-	-	PUNCT
cjel-3568	108	17	generation	generation	NOUN
cjel-3568	108	18	environmental	environmental	ADJ
cjel-3568	108	19	law	law	NOUN
cjel-3568	108	20	:	:	PUNCT
cjel-3568	108	21	integrationist	integrationist	ADJ
cjel-3568	108	22	and	and	CCONJ
cjel-3568	108	23	multimodal	multimodal	NOUN
cjel-3568	108	24	,	,	PUNCT
cjel-3568	108	25	35	35	NUM
cjel-3568	108	26	wm	wm	NOUN
cjel-3568	108	27	.	.	PROPN
cjel-3568	108	28	&	&	CCONJ
cjel-3568	108	29	mary	mary	PROPN
cjel-3568	108	30	envtl	envtl	PROPN
cjel-3568	108	31	.	.	PUNCT
cjel-3568	109	1	l.	l.	PROPN
cjel-3568	109	2	&	&	CCONJ
cjel-3568	109	3	pol’y	pol’y	NOUN
cjel-3568	109	4	rev	rev	VERB
cjel-3568	109	5	.	.	PROPN
cjel-3568	109	6	771	771	NUM
cjel-3568	109	7	(	(	PUNCT
cjel-3568	109	8	2011	2011	NUM
cjel-3568	109	9	)	)	PUNCT
cjel-3568	109	10	(	(	PUNCT
cjel-3568	109	11	arguing	argue	VERB
cjel-3568	109	12	that	that	SCONJ
cjel-3568	109	13	neither	neither	CCONJ
cjel-3568	109	14	monolithic	monolithic	ADJ
cjel-3568	109	15	nor	nor	CCONJ
cjel-3568	109	16	fragmented	fragmented	ADJ
cjel-3568	109	17	approaches	approach	NOUN
cjel-3568	109	18	to	to	ADP
cjel-3568	109	19	environmental	environmental	ADJ
cjel-3568	109	20	problems	problem	NOUN
cjel-3568	109	21	are	be	AUX
cjel-3568	109	22	working	work	VERB
cjel-3568	109	23	,	,	PUNCT
cjel-3568	109	24	and	and	CCONJ
cjel-3568	109	25	that	that	SCONJ
cjel-3568	109	26	environmental	environmental	ADJ
cjel-3568	109	27	law	law	NOUN
cjel-3568	109	28	is	be	AUX
cjel-3568	109	29	evolving	evolve	VERB
cjel-3568	109	30	toward	toward	ADP
cjel-3568	109	31	use	use	NOUN
cjel-3568	109	32	of	of	ADP
cjel-3568	109	33	multiple	multiple	ADJ
cjel-3568	109	34	methods	method	NOUN
cjel-3568	109	35	to	to	PART
cjel-3568	109	36	manage	manage	VERB
cjel-3568	109	37	complex	complex	ADJ
cjel-3568	109	38	environmental	environmental	ADJ
cjel-3568	109	39	problems	problem	NOUN
cjel-3568	109	40	,	,	PUNCT
cjel-3568	109	41	requiring	require	VERB
cjel-3568	109	42	coordination	coordination	NOUN
cjel-3568	109	43	for	for	ADP
cjel-3568	109	44	success	success	NOUN
cjel-3568	109	45	)	)	PUNCT
cjel-3568	109	46	;	;	PUNCT
cjel-3568	109	47	elinor	elinor	PROPN
cjel-3568	109	48	ostrom	ostrom	PROPN
cjel-3568	109	49	,	,	PUNCT
cjel-3568	109	50	a	a	DET
cjel-3568	109	51	diagnostic	diagnostic	ADJ
cjel-3568	109	52	approach	approach	NOUN
cjel-3568	109	53	for	for	ADP
cjel-3568	109	54	going	go	VERB
cjel-3568	109	55	beyond	beyond	ADP
cjel-3568	109	56	panaceas	panaceas	NOUN
cjel-3568	109	57	,	,	PUNCT
cjel-3568	109	58	104	104	NUM
cjel-3568	109	59	proc	proc	NOUN
cjel-3568	109	60	.	.	PUNCT
cjel-3568	110	1	nat’l	nat’l	PROPN
cjel-3568	110	2	.	.	PUNCT
cjel-3568	111	1	acad	acad	PROPN
cjel-3568	111	2	.	.	PUNCT
cjel-3568	112	1	sci	sci	PROPN
cjel-3568	112	2	.	.	PROPN
cjel-3568	113	1	15,181	15,181	NUM
cjel-3568	113	2	(	(	PUNCT
cjel-3568	113	3	2007	2007	NUM
cjel-3568	113	4	)	)	PUNCT
cjel-3568	113	5	,	,	PUNCT
cjel-3568	114	1	http://www.pnas.org/content/104/39/15181.full.pdf	http://www.pnas.org/content/104/39/15181.full.pdf	PROPN
cjel-3568	115	1	[	[	X
cjel-3568	115	2	perma.cc/4yd7-dhlr	perma.cc/4yd7-dhlr	NOUN
cjel-3568	115	3	]	]	X
cjel-3568	115	4	(	(	PUNCT
cjel-3568	115	5	arguing	argue	VERB
cjel-3568	115	6	that	that	SCONJ
cjel-3568	115	7	there	there	PRON
cjel-3568	115	8	are	be	VERB
cjel-3568	115	9	no	no	DET
cjel-3568	115	10	panaceas	panacea	NOUN
cjel-3568	115	11	that	that	PRON
cjel-3568	115	12	will	will	AUX
cjel-3568	115	13	address	address	VERB
cjel-3568	115	14	the	the	DET
cjel-3568	115	15	challenges	challenge	NOUN
cjel-3568	115	16	faced	face	VERB
cjel-3568	115	17	by	by	ADP
cjel-3568	115	18	complex	complex	ADJ
cjel-3568	115	19	social	social	ADJ
cjel-3568	115	20	ecological	ecological	ADJ
cjel-3568	115	21	systems	system	NOUN
cjel-3568	115	22	and	and	CCONJ
cjel-3568	115	23	offering	offer	VERB
cjel-3568	115	24	an	an	DET
cjel-3568	115	25	expanded	expand	VERB
cjel-3568	115	26	version	version	NOUN
cjel-3568	115	27	of	of	ADP
cjel-3568	115	28	her	her	PRON
cjel-3568	115	29	analytical	analytical	ADJ
cjel-3568	115	30	framework	framework	NOUN
cjel-3568	115	31	to	to	PART
cjel-3568	115	32	identify	identify	VERB
cjel-3568	115	33	the	the	DET
cjel-3568	115	34	rules	rule	NOUN
cjel-3568	115	35	,	,	PUNCT
cjel-3568	115	36	institutions	institution	NOUN
cjel-3568	115	37	,	,	PUNCT
cjel-3568	115	38	networks	network	NOUN
cjel-3568	115	39	,	,	PUNCT
cjel-3568	115	40	and	and	CCONJ
cjel-3568	115	41	nested	nested	ADJ
cjel-3568	115	42	enterprises	enterprise	NOUN
cjel-3568	115	43	that	that	PRON
cjel-3568	115	44	will	will	AUX
cjel-3568	115	45	best	well	ADV
cjel-3568	115	46	manage	manage	VERB
cjel-3568	115	47	these	these	DET
cjel-3568	115	48	systems	system	NOUN
cjel-3568	115	49	)	)	PUNCT
cjel-3568	115	50	;	;	PUNCT
cjel-3568	115	51	j.b	j.b	PROPN
cjel-3568	115	52	.	.	PROPN
cjel-3568	115	53	ruhl	ruhl	PROPN
cjel-3568	115	54	&	&	CCONJ
cjel-3568	115	55	james	james	PROPN
cjel-3568	115	56	e.	e.	PROPN
cjel-3568	115	57	salzman	salzman	PROPN
cjel-3568	115	58	,	,	PUNCT
cjel-3568	115	59	climate	climate	NOUN
cjel-3568	115	60	change	change	NOUN
cjel-3568	115	61	,	,	PUNCT
cjel-3568	115	62	dead	dead	ADJ
cjel-3568	115	63	zones	zone	NOUN
cjel-3568	115	64	,	,	PUNCT
cjel-3568	115	65	and	and	CCONJ
cjel-3568	115	66	massive	massive	ADJ
cjel-3568	115	67	problems	problem	NOUN
cjel-3568	115	68	in	in	ADP
cjel-3568	115	69	the	the	DET
cjel-3568	115	70	administrative	administrative	ADJ
cjel-3568	115	71	state	state	NOUN
cjel-3568	115	72	:	:	PUNCT
cjel-3568	115	73	a	a	DET
cjel-3568	115	74	guide	guide	NOUN
cjel-3568	115	75	for	for	ADP
cjel-3568	115	76	whittling	whittle	VERB
cjel-3568	115	77	away	away	ADV
cjel-3568	115	78	,	,	PUNCT
cjel-3568	115	79	98	98	NUM
cjel-3568	115	80	cal	cal	NOUN
cjel-3568	115	81	.	.	PUNCT
cjel-3568	116	1	l.	l.	PROPN
cjel-3568	116	2	rev	rev	PROPN
cjel-3568	116	3	.	.	PROPN
cjel-3568	116	4	59	59	NUM
cjel-3568	116	5	(	(	PUNCT
cjel-3568	116	6	2010	2010	NUM
cjel-3568	116	7	)	)	PUNCT
cjel-3568	116	8	(	(	PUNCT
cjel-3568	116	9	describing	describe	VERB
cjel-3568	116	10	problems	problem	NOUN
cjel-3568	116	11	resistant	resistant	ADJ
cjel-3568	116	12	to	to	ADP
cjel-3568	116	13	any	any	DET
cjel-3568	116	14	one	one	NUM
cjel-3568	116	15	policy	policy	NOUN
cjel-3568	116	16	response	response	NOUN
cjel-3568	116	17	because	because	SCONJ
cjel-3568	116	18	of	of	ADP
cjel-3568	116	19	disproportionate	disproportionate	ADJ
cjel-3568	116	20	aggregation	aggregation	NOUN
cjel-3568	116	21	,	,	PUNCT
cjel-3568	116	22	feedback	feedback	NOUN
cjel-3568	116	23	loops	loop	NOUN
cjel-3568	116	24	,	,	PUNCT
cjel-3568	116	25	negative	negative	ADJ
cjel-3568	116	26	policy	policy	NOUN
cjel-3568	116	27	response	response	NOUN
cjel-3568	116	28	spill	spill	NOUN
cjel-3568	116	29	-	-	PUNCT
cjel-3568	116	30	overs	over	NOUN
cjel-3568	116	31	,	,	PUNCT
cjel-3568	116	32	and	and	CCONJ
cjel-3568	116	33	discontinuities	discontinuity	NOUN
cjel-3568	116	34	)	)	PUNCT
cjel-3568	116	35	.	.	PUNCT
cjel-3568	117	1	20	20	NUM
cjel-3568	117	2	.	.	X
cjel-3568	118	1	see	see	VERB
cjel-3568	118	2	janet	janet	PROPN
cjel-3568	118	3	milne	milne	PROPN
cjel-3568	118	4	,	,	PUNCT
cjel-3568	118	5	watersheds	watershed	NOUN
cjel-3568	118	6	:	:	PUNCT
cjel-3568	118	7	runoff	runoff	NOUN
cjel-3568	118	8	from	from	ADP
cjel-3568	118	9	the	the	DET
cjel-3568	118	10	tax	tax	NOUN
cjel-3568	118	11	code	code	NOUN
cjel-3568	118	12	,	,	PUNCT
cjel-3568	118	13	34	34	NUM
cjel-3568	118	14	vt	vt	PROPN
cjel-3568	118	15	.	.	PUNCT
cjel-3568	118	16	l.	l.	PROPN
cjel-3568	118	17	rev	rev	PROPN
cjel-3568	118	18	.	.	PROPN
cjel-3568	118	19	883	883	NUM
cjel-3568	118	20	(	(	PUNCT
cjel-3568	118	21	2010	2010	NUM
cjel-3568	118	22	)	)	PUNCT
cjel-3568	118	23	;	;	PUNCT
cjel-3568	118	24	roberta	roberta	PROPN
cjel-3568	118	25	mann	mann	PROPN
cjel-3568	118	26	,	,	PUNCT
cjel-3568	118	27	on	on	ADP
cjel-3568	118	28	the	the	DET
cjel-3568	118	29	road	road	NOUN
cjel-3568	118	30	again	again	ADV
cjel-3568	118	31	:	:	PUNCT
cjel-3568	118	32	how	how	SCONJ
cjel-3568	118	33	tax	tax	NOUN
cjel-3568	118	34	policy	policy	NOUN
cjel-3568	118	35	drives	drive	VERB
cjel-3568	118	36	transportation	transportation	NOUN
cjel-3568	118	37	choice	choice	NOUN
cjel-3568	118	38	,	,	PUNCT
cjel-3568	118	39	24	24	NUM
cjel-3568	118	40	va	va	NOUN
cjel-3568	118	41	.	.	PUNCT
cjel-3568	118	42	tax	tax	PROPN
cjel-3568	118	43	rev	rev	PROPN
cjel-3568	118	44	.	.	PROPN
cjel-3568	119	1	587	587	NUM
cjel-3568	119	2	(	(	PUNCT
cjel-3568	119	3	2005	2005	NUM
cjel-3568	119	4	)	)	PUNCT
cjel-3568	120	1	;	;	PUNCT
cjel-3568	120	2	see	see	VERB
cjel-3568	120	3	also	also	ADV
cjel-3568	120	4	roberta	roberta	PROPN
cjel-3568	120	5	mann	mann	PROPN
cjel-3568	120	6	,	,	PUNCT
cjel-3568	120	7	the	the	DET
cjel-3568	120	8	(	(	PUNCT
cjel-3568	120	9	not	not	PART
cjel-3568	120	10	so	so	ADV
cjel-3568	120	11	)	)	PUNCT
cjel-3568	120	12	little	little	ADJ
cjel-3568	120	13	house	house	NOUN
cjel-3568	120	14	on	on	ADP
cjel-3568	120	15	the	the	DET
cjel-3568	120	16	prairie	prairie	NOUN
cjel-3568	120	17	:	:	PUNCT
cjel-3568	120	18	the	the	DET
cjel-3568	120	19	hidden	hide	VERB
cjel-3568	120	20	costs	cost	NOUN
cjel-3568	120	21	of	of	ADP
cjel-3568	120	22	the	the	DET
cjel-3568	120	23	home	home	NOUN
cjel-3568	120	24	mortgage	mortgage	NOUN
cjel-3568	120	25	interest	interest	NOUN
cjel-3568	120	26	deduction	deduction	NOUN
cjel-3568	120	27	,	,	PUNCT
cjel-3568	120	28	32	32	NUM
cjel-3568	120	29	ariz	ariz	NOUN
cjel-3568	120	30	.	.	PUNCT
cjel-3568	121	1	st	st	PROPN
cjel-3568	121	2	.	.	PROPN
cjel-3568	121	3	l.j	l.j	PROPN
cjel-3568	121	4	.	.	PROPN
cjel-3568	121	5	1347	1347	NUM
cjel-3568	121	6	(	(	PUNCT
cjel-3568	121	7	2000	2000	NUM
cjel-3568	121	8	)	)	PUNCT
cjel-3568	121	9	.	.	PUNCT
cjel-3568	122	1	21	21	NUM
cjel-3568	122	2	.	.	PUNCT
cjel-3568	123	1	see	see	VERB
cjel-3568	123	2	shi	shi	PROPN
cjel-3568	123	3	-	-	PUNCT
cjel-3568	123	4	ling	ling	PROPN
cjel-3568	123	5	hsu	hsu	PROPN
cjel-3568	123	6	,	,	PUNCT
cjel-3568	123	7	the	the	DET
cjel-3568	123	8	case	case	NOUN
cjel-3568	123	9	for	for	ADP
cjel-3568	123	10	a	a	DET
cjel-3568	123	11	carbon	carbon	NOUN
cjel-3568	123	12	tax	tax	NOUN
cjel-3568	123	13	,	,	PUNCT
cjel-3568	123	14	getting	get	VERB
cjel-3568	123	15	past	past	ADP
cjel-3568	123	16	our	our	PRON
cjel-3568	123	17	hang	hang	NOUN
cjel-3568	123	18	-	-	PUNCT
cjel-3568	123	19	ups	up	NOUN
cjel-3568	123	20	to	to	PART
cjel-3568	123	21	effective	effective	ADJ
cjel-3568	123	22	climate	climate	NOUN
cjel-3568	123	23	policy	policy	NOUN
cjel-3568	123	24	(	(	PUNCT
cjel-3568	123	25	2011	2011	NUM
cjel-3568	123	26	)	)	PUNCT
cjel-3568	123	27	;	;	PUNCT
cjel-3568	123	28	see	see	AUX
cjel-3568	123	29	also	also	ADV
cjel-3568	123	30	reuven	reuven	VERB
cjel-3568	123	31	s.	s.	PROPN
cjel-3568	123	32	avi	avi	PROPN
cjel-3568	123	33	-	-	PUNCT
cjel-3568	123	34	yonah	yonah	PROPN
cjel-3568	123	35	&	&	CCONJ
cjel-3568	123	36	david	david	PROPN
cjel-3568	123	37	m.	m.	PROPN
cjel-3568	123	38	uhlmann	uhlmann	PROPN
cjel-3568	123	39	,	,	PUNCT
cjel-3568	123	40	combating	combat	VERB
cjel-3568	123	41	global	global	ADJ
cjel-3568	123	42	climate	climate	NOUN
cjel-3568	123	43	change	change	NOUN
cjel-3568	123	44	:	:	PUNCT
cjel-3568	123	45	why	why	SCONJ
cjel-3568	123	46	a	a	DET
cjel-3568	123	47	carbon	carbon	NOUN
cjel-3568	123	48	tax	tax	NOUN
cjel-3568	123	49	is	be	AUX
cjel-3568	123	50	a	a	DET
cjel-3568	123	51	better	well	ADJ
cjel-3568	123	52	response	response	NOUN
cjel-3568	123	53	to	to	ADP
cjel-3568	123	54	global	global	ADJ
cjel-3568	123	55	warming	warming	NOUN
cjel-3568	123	56	than	than	ADP
cjel-3568	123	57	cap	cap	NOUN
cjel-3568	123	58	and	and	CCONJ
cjel-3568	123	59	trade	trade	NOUN
cjel-3568	123	60	,	,	PUNCT
cjel-3568	123	61	28	28	NUM
cjel-3568	123	62	stan	stan	PROPN
cjel-3568	123	63	.	.	PUNCT
cjel-3568	124	1	envtl	envtl	PROPN
cjel-3568	124	2	.	.	PUNCT
cjel-3568	125	1	l.j	l.j	PROPN
cjel-3568	125	2	.	.	PROPN
cjel-3568	125	3	3	3	NUM
cjel-3568	125	4	(	(	PUNCT
cjel-3568	125	5	2009	2009	NUM
cjel-3568	125	6	)	)	PUNCT
cjel-3568	125	7	.	.	PUNCT
cjel-3568	126	1	22	22	NUM
cjel-3568	126	2	.	.	PUNCT
cjel-3568	127	1	roberta	roberta	PROPN
cjel-3568	127	2	mann	mann	PROPN
cjel-3568	127	3	,	,	PUNCT
cjel-3568	127	4	smart	smart	ADJ
cjel-3568	127	5	incentives	incentive	NOUN
cjel-3568	127	6	for	for	ADP
cjel-3568	127	7	the	the	DET
cjel-3568	127	8	smart	smart	ADJ
cjel-3568	127	9	grid	grid	NOUN
cjel-3568	127	10	,	,	PUNCT
cjel-3568	127	11	43	43	NUM
cjel-3568	127	12	n.m	n.m	PROPN
cjel-3568	127	13	.	.	PROPN
cjel-3568	127	14	l.	l.	PROPN
cjel-3568	127	15	rev	rev	PROPN
cjel-3568	127	16	.	.	PROPN
cjel-3568	127	17	127	127	NUM
cjel-3568	127	18	(	(	PUNCT
cjel-3568	127	19	2013	2013	NUM
cjel-3568	127	20	)	)	PUNCT
cjel-3568	127	21	;	;	PUNCT
cjel-3568	127	22	roberta	roberta	PROPN
cjel-3568	127	23	mann	mann	PROPN
cjel-3568	127	24	,	,	PUNCT
cjel-3568	127	25	lightning	lightning	NOUN
cjel-3568	127	26	in	in	ADP
cjel-3568	127	27	a	a	DET
cjel-3568	127	28	bottle	bottle	NOUN
cjel-3568	127	29	:	:	PUNCT
cjel-3568	127	30	using	use	VERB
cjel-3568	127	31	tax	tax	NOUN
cjel-3568	127	32	policy	policy	NOUN
cjel-3568	127	33	to	to	PART
cjel-3568	127	34	solve	solve	VERB
cjel-3568	127	35	renewable	renewable	ADJ
cjel-3568	127	36	energy	energy	NOUN
cjel-3568	127	37	’s	’s	PART
cjel-3568	127	38	storage	storage	NOUN
cjel-3568	127	39	challenges	challenge	NOUN
cjel-3568	127	40	,	,	PUNCT
cjel-3568	127	41	20	20	NUM
cjel-3568	127	42	j.	j.	PROPN
cjel-3568	127	43	68	68	PROPN
cjel-3568	127	44	columbia	columbia	PROPN
cjel-3568	127	45	journal	journal	PROPN
cjel-3568	127	46	of	of	ADP
cjel-3568	127	47	environmental	environmental	ADJ
cjel-3568	127	48	law	law	NOUN
cjel-3568	127	49	[	[	X
cjel-3568	127	50	vol	vol	NOUN
cjel-3568	127	51	.	.	PUNCT
cjel-3568	128	1	41:1	41:1	NUM
cjel-3568	128	2	articles	article	NOUN
cjel-3568	128	3	have	have	AUX
cjel-3568	128	4	addressed	address	VERB
cjel-3568	128	5	the	the	DET
cjel-3568	128	6	long	long	ADJ
cjel-3568	128	7	history	history	NOUN
cjel-3568	128	8	of	of	ADP
cjel-3568	128	9	tax	tax	NOUN
cjel-3568	128	10	subsidies	subsidy	NOUN
cjel-3568	128	11	for	for	ADP
cjel-3568	128	12	the	the	DET
cjel-3568	128	13	energy	energy	NOUN
cjel-3568	128	14	industry.23	industry.23	NOUN
cjel-3568	128	15	even	even	ADV
cjel-3568	128	16	when	when	SCONJ
cjel-3568	128	17	tax	tax	NOUN
cjel-3568	128	18	subsidies	subsidy	NOUN
cjel-3568	128	19	have	have	AUX
cjel-3568	128	20	been	be	AUX
cjel-3568	128	21	addressed	address	VERB
cjel-3568	128	22	as	as	ADP
cjel-3568	128	23	a	a	DET
cjel-3568	128	24	part	part	NOUN
cjel-3568	128	25	of	of	ADP
cjel-3568	128	26	a	a	DET
cjel-3568	128	27	broader	broad	ADJ
cjel-3568	128	28	examination	examination	NOUN
cjel-3568	128	29	of	of	ADP
cjel-3568	128	30	energy	energy	NOUN
cjel-3568	128	31	subsidies	subsidy	NOUN
cjel-3568	128	32	,	,	PUNCT
cjel-3568	128	33	the	the	DET
cjel-3568	128	34	analysis	analysis	NOUN
cjel-3568	128	35	has	have	AUX
cjel-3568	128	36	frequently	frequently	ADV
cjel-3568	128	37	been	be	AUX
cjel-3568	128	38	incomplete.24	incomplete.24	ADJ
cjel-3568	128	39	this	this	DET
cjel-3568	128	40	article	article	NOUN
cjel-3568	128	41	advances	advance	VERB
cjel-3568	128	42	this	this	DET
cjel-3568	128	43	literature	literature	NOUN
cjel-3568	128	44	in	in	ADP
cjel-3568	128	45	three	three	NUM
cjel-3568	128	46	ways	way	NOUN
cjel-3568	128	47	.	.	PUNCT
cjel-3568	129	1	part	part	NOUN
cjel-3568	129	2	ii	ii	PROPN
cjel-3568	129	3	describes	describe	VERB
cjel-3568	129	4	economic	economic	ADJ
cjel-3568	129	5	situations	situation	NOUN
cjel-3568	129	6	that	that	PRON
cjel-3568	129	7	would	would	AUX
cjel-3568	129	8	justify	justify	VERB
cjel-3568	129	9	government	government	NOUN
cjel-3568	129	10	intervention	intervention	NOUN
cjel-3568	129	11	in	in	ADP
cjel-3568	129	12	the	the	DET
cjel-3568	129	13	energy	energy	NOUN
cjel-3568	129	14	markets	market	NOUN
cjel-3568	129	15	and	and	CCONJ
cjel-3568	129	16	explains	explain	VERB
cjel-3568	129	17	why	why	SCONJ
cjel-3568	129	18	congress	congress	PROPN
cjel-3568	129	19	has	have	AUX
cjel-3568	129	20	chosen	choose	VERB
cjel-3568	129	21	to	to	PART
cjel-3568	129	22	“	"	PUNCT
cjel-3568	129	23	pick	pick	VERB
cjel-3568	129	24	winners	winner	NOUN
cjel-3568	129	25	and	and	CCONJ
cjel-3568	129	26	losers	loser	NOUN
cjel-3568	129	27	.	.	PUNCT
cjel-3568	129	28	”	"	PUNCT
cjel-3568	130	1	part	part	NOUN
cjel-3568	130	2	iii	iii	NOUN
cjel-3568	130	3	examines	examine	VERB
cjel-3568	130	4	the	the	DET
cjel-3568	130	5	history	history	NOUN
cjel-3568	130	6	of	of	ADP
cjel-3568	130	7	subsidies	subsidy	NOUN
cjel-3568	130	8	to	to	ADP
cjel-3568	130	9	both	both	DET
cjel-3568	130	10	fossil	fossil	ADJ
cjel-3568	130	11	fuels	fuel	NOUN
cjel-3568	130	12	and	and	CCONJ
cjel-3568	130	13	renewable	renewable	ADJ
cjel-3568	130	14	energy	energy	NOUN
cjel-3568	130	15	resources	resource	NOUN
cjel-3568	130	16	in	in	ADP
cjel-3568	130	17	light	light	NOUN
cjel-3568	130	18	of	of	ADP
cjel-3568	130	19	those	those	DET
cjel-3568	130	20	rationales	rationale	NOUN
cjel-3568	130	21	and	and	CCONJ
cjel-3568	130	22	describes	describe	VERB
cjel-3568	130	23	the	the	DET
cjel-3568	130	24	divergent	divergent	ADJ
cjel-3568	130	25	market	market	NOUN
cjel-3568	130	26	trajectories	trajectory	NOUN
cjel-3568	130	27	of	of	ADP
cjel-3568	130	28	the	the	DET
cjel-3568	130	29	two	two	NUM
cjel-3568	130	30	sets	set	NOUN
cjel-3568	130	31	of	of	ADP
cjel-3568	130	32	subsidies	subsidy	NOUN
cjel-3568	130	33	.	.	PUNCT
cjel-3568	131	1	part	part	NOUN
cjel-3568	131	2	iv	iv	NUM
cjel-3568	131	3	evaluates	evaluate	VERB
cjel-3568	131	4	the	the	DET
cjel-3568	131	5	subsidies	subsidy	NOUN
cjel-3568	131	6	on	on	ADP
cjel-3568	131	7	a	a	DET
cjel-3568	131	8	qualitative	qualitative	ADJ
cjel-3568	131	9	basis	basis	NOUN
cjel-3568	131	10	,	,	PUNCT
cjel-3568	131	11	developing	develop	VERB
cjel-3568	131	12	the	the	DET
cjel-3568	131	13	thesis	thesis	NOUN
cjel-3568	131	14	that	that	SCONJ
cjel-3568	131	15	the	the	DET
cjel-3568	131	16	disparate	disparate	ADJ
cjel-3568	131	17	market	market	NOUN
cjel-3568	131	18	impacts	impact	NOUN
cjel-3568	131	19	derive	derive	ADJ
cjel-3568	131	20	from	from	ADP
cjel-3568	131	21	the	the	DET
cjel-3568	131	22	differences	difference	NOUN
cjel-3568	131	23	in	in	ADP
cjel-3568	131	24	the	the	DET
cjel-3568	131	25	way	way	NOUN
cjel-3568	131	26	the	the	DET
cjel-3568	131	27	subsidies	subsidy	NOUN
cjel-3568	131	28	are	be	AUX
cjel-3568	131	29	structured	structure	VERB
cjel-3568	131	30	.	.	PUNCT
cjel-3568	132	1	this	this	DET
cjel-3568	132	2	part	part	NOUN
cjel-3568	132	3	examines	examine	VERB
cjel-3568	132	4	the	the	DET
cjel-3568	132	5	subsidies	subsidy	NOUN
cjel-3568	132	6	’	'	PUNCT
cjel-3568	132	7	relative	relative	ADJ
cjel-3568	132	8	risks	risk	NOUN
cjel-3568	132	9	,	,	PUNCT
cjel-3568	132	10	information	information	NOUN
cjel-3568	132	11	costs	cost	NOUN
cjel-3568	132	12	,	,	PUNCT
cjel-3568	132	13	and	and	CCONJ
cjel-3568	132	14	transaction	transaction	NOUN
cjel-3568	132	15	costs	cost	NOUN
cjel-3568	132	16	,	,	PUNCT
cjel-3568	132	17	liquidity	liquidity	NOUN
cjel-3568	132	18	and	and	CCONJ
cjel-3568	132	19	marketability	marketability	NOUN
cjel-3568	132	20	.	.	PUNCT
cjel-3568	133	1	part	part	NOUN
cjel-3568	133	2	v	v	ADP
cjel-3568	133	3	examines	examine	VERB
cjel-3568	133	4	the	the	DET
cjel-3568	133	5	political	political	ADJ
cjel-3568	133	6	economy	economy	NOUN
cjel-3568	133	7	associated	associate	VERB
cjel-3568	133	8	with	with	ADP
cjel-3568	133	9	the	the	DET
cjel-3568	133	10	subsidies	subsidy	NOUN
cjel-3568	133	11	,	,	PUNCT
cjel-3568	133	12	including	include	VERB
cjel-3568	133	13	their	their	PRON
cjel-3568	133	14	budgetary	budgetary	ADJ
cjel-3568	133	15	history	history	NOUN
cjel-3568	133	16	,	,	PUNCT
cjel-3568	133	17	the	the	DET
cjel-3568	133	18	first	first	ADJ
cjel-3568	133	19	mover	mover	NOUN
cjel-3568	133	20	advantage	advantage	NOUN
cjel-3568	133	21	available	available	ADJ
cjel-3568	133	22	to	to	ADP
cjel-3568	133	23	fossil	fossil	ADJ
cjel-3568	133	24	fuels	fuel	NOUN
cjel-3568	133	25	,	,	PUNCT
cjel-3568	133	26	and	and	CCONJ
cjel-3568	133	27	the	the	DET
cjel-3568	133	28	political	political	ADJ
cjel-3568	133	29	advantages	advantage	NOUN
cjel-3568	133	30	and	and	CCONJ
cjel-3568	133	31	administrative	administrative	ADJ
cjel-3568	133	32	bias	bias	NOUN
cjel-3568	133	33	favoring	favor	VERB
cjel-3568	133	34	subsidies	subsidy	NOUN
cjel-3568	133	35	that	that	PRON
cjel-3568	133	36	are	be	AUX
cjel-3568	133	37	shared	share	VERB
cjel-3568	133	38	with	with	ADP
cjel-3568	133	39	other	other	ADJ
cjel-3568	133	40	sectors	sector	NOUN
cjel-3568	133	41	.	.	PUNCT
cjel-3568	134	1	it	it	PRON
cjel-3568	134	2	argues	argue	VERB
cjel-3568	134	3	that	that	SCONJ
cjel-3568	134	4	certain	certain	ADJ
cjel-3568	134	5	structures	structure	NOUN
cjel-3568	134	6	have	have	AUX
cjel-3568	134	7	provided	provide	VERB
cjel-3568	134	8	stability	stability	NOUN
cjel-3568	134	9	and	and	CCONJ
cjel-3568	134	10	certainty	certainty	NOUN
cjel-3568	134	11	for	for	ADP
cjel-3568	134	12	fossil	fossil	ADJ
cjel-3568	134	13	fuels	fuel	NOUN
cjel-3568	134	14	and	and	CCONJ
cjel-3568	134	15	expanded	expand	VERB
cjel-3568	134	16	their	their	PRON
cjel-3568	134	17	market	market	NOUN
cjel-3568	134	18	share	share	NOUN
cjel-3568	134	19	and	and	CCONJ
cjel-3568	134	20	that	that	SCONJ
cjel-3568	134	21	other	other	ADJ
cjel-3568	134	22	structures	structure	NOUN
cjel-3568	134	23	have	have	AUX
cjel-3568	134	24	exposed	expose	VERB
cjel-3568	134	25	renewables	renewable	NOUN
cjel-3568	134	26	to	to	ADP
cjel-3568	134	27	legislative	legislative	ADJ
cjel-3568	134	28	volatility	volatility	NOUN
cjel-3568	134	29	and	and	CCONJ
cjel-3568	134	30	failure	failure	NOUN
cjel-3568	134	31	.	.	PUNCT
cjel-3568	135	1	part	part	NOUN
cjel-3568	135	2	vi	vi	PROPN
cjel-3568	135	3	discusses	discuss	VERB
cjel-3568	135	4	recent	recent	ADJ
cjel-3568	135	5	proposals	proposal	NOUN
cjel-3568	135	6	for	for	ADP
cjel-3568	135	7	reform	reform	NOUN
cjel-3568	135	8	and	and	CCONJ
cjel-3568	135	9	part	part	NOUN
cjel-3568	135	10	vii	vii	PROPN
cjel-3568	135	11	concludes	conclude	VERB
cjel-3568	135	12	the	the	DET
cjel-3568	135	13	article	article	NOUN
cjel-3568	135	14	.	.	PUNCT
cjel-3568	136	1	envtl	envtl	PROPN
cjel-3568	136	2	.	.	PUNCT
cjel-3568	137	1	&	&	CCONJ
cjel-3568	137	2	sustainability	sustainability	PROPN
cjel-3568	137	3	l.	l.	PROPN
cjel-3568	137	4	71	71	NUM
cjel-3568	137	5	(	(	PUNCT
cjel-3568	137	6	2013	2013	NUM
cjel-3568	137	7	)	)	PUNCT
cjel-3568	137	8	;	;	PUNCT
cjel-3568	137	9	roberta	roberta	PROPN
cjel-3568	137	10	mann	mann	PROPN
cjel-3568	137	11	,	,	PUNCT
cjel-3568	137	12	tax	tax	NOUN
cjel-3568	137	13	incentives	incentive	NOUN
cjel-3568	137	14	for	for	ADP
cjel-3568	137	15	historic	historic	ADJ
cjel-3568	137	16	preservation	preservation	NOUN
cjel-3568	137	17	:	:	PUNCT
cjel-3568	137	18	an	an	DET
cjel-3568	137	19	antidote	antidote	NOUN
cjel-3568	137	20	to	to	PART
cjel-3568	137	21	sprawl	sprawl	VERB
cjel-3568	137	22	?	?	PUNCT
cjel-3568	137	23	,	,	PUNCT
cjel-3568	137	24	8	8	NUM
cjel-3568	137	25	widener	widener	PROPN
cjel-3568	137	26	l.	l.	PROPN
cjel-3568	137	27	symp	symp	PROPN
cjel-3568	137	28	.	.	PUNCT
cjel-3568	138	1	j.	j.	PROPN
cjel-3568	138	2	207	207	NUM
cjel-3568	138	3	(	(	PUNCT
cjel-3568	138	4	2002	2002	NUM
cjel-3568	138	5	)	)	PUNCT
cjel-3568	138	6	.	.	PUNCT
cjel-3568	139	1	23	23	NUM
cjel-3568	139	2	.	.	X
cjel-3568	140	1	see	see	VERB
cjel-3568	140	2	hymel	hymel	PROPN
cjel-3568	140	3	,	,	PUNCT
cjel-3568	140	4	supra	supra	PROPN
cjel-3568	140	5	note	note	PROPN
cjel-3568	140	6	7	7	NUM
cjel-3568	140	7	;	;	PUNCT
cjel-3568	140	8	see	see	VERB
cjel-3568	140	9	also	also	ADV
cjel-3568	140	10	envtl	envtl	NOUN
cjel-3568	140	11	.	.	PUNCT
cjel-3568	141	1	law	law	NOUN
cjel-3568	141	2	inst	inst	PROPN
cjel-3568	141	3	.	.	PROPN
cjel-3568	141	4	,	,	PUNCT
cjel-3568	141	5	estimating	estimate	VERB
cjel-3568	141	6	u.s	u.s	PROPN
cjel-3568	141	7	.	.	PROPN
cjel-3568	141	8	government	government	NOUN
cjel-3568	141	9	subsidies	subsidy	NOUN
cjel-3568	141	10	to	to	ADP
cjel-3568	141	11	energy	energy	NOUN
cjel-3568	141	12	sources	source	NOUN
cjel-3568	141	13	:	:	PUNCT
cjel-3568	141	14	2002–2008	2002–2008	NUM
cjel-3568	141	15	(	(	PUNCT
cjel-3568	141	16	2009	2009	NUM
cjel-3568	141	17	)	)	PUNCT
cjel-3568	141	18	,	,	PUNCT
cjel-3568	141	19	https://www.eli.org/sites/default/	https://www.eli.org/sites/default/	PROPN
cjel-3568	141	20	files	file	NOUN
cjel-3568	141	21	/	/	SYM
cjel-3568	141	22	eli	eli	PROPN
cjel-3568	141	23	-	-	PUNCT
cjel-3568	141	24	pubs	pub	NOUN
cjel-3568	141	25	/	/	SYM
cjel-3568	141	26	d19_07.pdf	d19_07.pdf	NOUN
cjel-3568	142	1	[	[	X
cjel-3568	142	2	http://perma.cc/n55q-nv4p	http://perma.cc/n55q-nv4p	NOUN
cjel-3568	142	3	]	]	X
cjel-3568	142	4	;	;	PUNCT
cjel-3568	142	5	roberta	roberta	PROPN
cjel-3568	142	6	mann	mann	PROPN
cjel-3568	142	7	,	,	PUNCT
cjel-3568	142	8	another	another	DET
cjel-3568	142	9	day	day	NOUN
cjel-3568	142	10	older	old	ADJ
cjel-3568	142	11	and	and	CCONJ
cjel-3568	142	12	deeper	deep	ADJ
cjel-3568	142	13	in	in	ADP
cjel-3568	142	14	debt	debt	NOUN
cjel-3568	142	15	:	:	PUNCT
cjel-3568	142	16	how	how	SCONJ
cjel-3568	142	17	tax	tax	NOUN
cjel-3568	142	18	incentives	incentive	NOUN
cjel-3568	142	19	encourage	encourage	VERB
cjel-3568	142	20	burning	burn	VERB
cjel-3568	142	21	coal	coal	NOUN
cjel-3568	142	22	and	and	CCONJ
cjel-3568	142	23	the	the	DET
cjel-3568	142	24	consequences	consequence	NOUN
cjel-3568	142	25	for	for	ADP
cjel-3568	142	26	global	global	ADJ
cjel-3568	142	27	warming	warming	NOUN
cjel-3568	142	28	,	,	PUNCT
cjel-3568	142	29	20	20	NUM
cjel-3568	142	30	pac	pac	PROPN
cjel-3568	142	31	.	.	PROPN
cjel-3568	142	32	mcgeorge	mcgeorge	PROPN
cjel-3568	142	33	global	global	ADJ
cjel-3568	142	34	bus	bus	NOUN
cjel-3568	142	35	.	.	PUNCT
cjel-3568	142	36	&	&	CCONJ
cjel-3568	142	37	dev	dev	PROPN
cjel-3568	142	38	.	.	PUNCT
cjel-3568	143	1	l.j	l.j	PROPN
cjel-3568	143	2	.	.	PROPN
cjel-3568	143	3	111	111	NUM
cjel-3568	143	4	(	(	PUNCT
cjel-3568	143	5	2007	2007	NUM
cjel-3568	143	6	)	)	PUNCT
cjel-3568	143	7	;	;	PUNCT
cjel-3568	143	8	mona	mona	PROPN
cjel-3568	143	9	l.	l.	PROPN
cjel-3568	143	10	hymel	hymel	PROPN
cjel-3568	143	11	,	,	PUNCT
cjel-3568	143	12	the	the	DET
cjel-3568	143	13	united	united	PROPN
cjel-3568	143	14	states	states	PROPN
cjel-3568	143	15	’	'	PUNCT
cjel-3568	143	16	experience	experience	NOUN
cjel-3568	143	17	with	with	ADP
cjel-3568	143	18	energy	energy	NOUN
cjel-3568	143	19	-	-	PUNCT
cjel-3568	143	20	based	base	VERB
cjel-3568	143	21	tax	tax	NOUN
cjel-3568	143	22	incentives	incentive	NOUN
cjel-3568	143	23	:	:	PUNCT
cjel-3568	143	24	the	the	DET
cjel-3568	143	25	evidence	evidence	NOUN
cjel-3568	143	26	for	for	ADP
cjel-3568	143	27	supporting	support	VERB
cjel-3568	143	28	tax	tax	NOUN
cjel-3568	143	29	incentives	incentive	NOUN
cjel-3568	143	30	for	for	ADP
cjel-3568	143	31	renewable	renewable	ADJ
cjel-3568	143	32	energy	energy	NOUN
cjel-3568	143	33	,	,	PUNCT
cjel-3568	143	34	38	38	NUM
cjel-3568	143	35	loy	loy	PROPN
cjel-3568	143	36	.	.	PUNCT
cjel-3568	144	1	u.	u.	PROPN
cjel-3568	144	2	chi	chi	PROPN
cjel-3568	144	3	.	.	PUNCT
cjel-3568	145	1	l.j	l.j	PROPN
cjel-3568	145	2	.	.	PROPN
cjel-3568	146	1	43	43	NUM
cjel-3568	146	2	(	(	PUNCT
cjel-3568	146	3	2006	2006	NUM
cjel-3568	146	4	)	)	PUNCT
cjel-3568	146	5	.	.	PUNCT
cjel-3568	147	1	24	24	NUM
cjel-3568	147	2	.	.	PUNCT
cjel-3568	147	3	tomain	tomain	PROPN
cjel-3568	147	4	,	,	PUNCT
cjel-3568	147	5	supra	supra	PROPN
cjel-3568	147	6	note	note	PROPN
cjel-3568	147	7	8	8	NUM
cjel-3568	147	8	,	,	PUNCT
cjel-3568	147	9	at	at	ADP
cjel-3568	147	10	133–35	133–35	PROPN
cjel-3568	147	11	(	(	PUNCT
cjel-3568	147	12	describing	describe	VERB
cjel-3568	147	13	shortcomings	shortcoming	NOUN
cjel-3568	147	14	of	of	ADP
cjel-3568	147	15	the	the	DET
cjel-3568	147	16	2007	2007	NUM
cjel-3568	147	17	report	report	NOUN
cjel-3568	147	18	on	on	ADP
cjel-3568	147	19	subsidies	subsidy	NOUN
cjel-3568	147	20	to	to	ADP
cjel-3568	147	21	the	the	DET
cjel-3568	147	22	energy	energy	NOUN
cjel-3568	147	23	industry	industry	NOUN
cjel-3568	147	24	by	by	ADP
cjel-3568	147	25	department	department	PROPN
cjel-3568	147	26	of	of	ADP
cjel-3568	147	27	energy	energy	NOUN
cjel-3568	147	28	’s	’s	PART
cjel-3568	147	29	energy	energy	NOUN
cjel-3568	147	30	information	information	PROPN
cjel-3568	147	31	administration	administration	PROPN
cjel-3568	147	32	)	)	PUNCT
cjel-3568	147	33	.	.	PUNCT
cjel-3568	148	1	2016	2016	NUM
cjel-3568	148	2	]	]	PUNCT
cjel-3568	148	3	picking	pick	VERB
cjel-3568	148	4	winners	winner	NOUN
cjel-3568	148	5	and	and	CCONJ
cjel-3568	148	6	losers	loser	NOUN
cjel-3568	148	7	69	69	NUM
cjel-3568	148	8	ii	ii	NOUN
cjel-3568	148	9	.	.	PUNCT
cjel-3568	149	1	rationales	rationale	NOUN
cjel-3568	149	2	for	for	ADP
cjel-3568	149	3	government	government	NOUN
cjel-3568	149	4	intervention	intervention	NOUN
cjel-3568	149	5	in	in	ADP
cjel-3568	149	6	the	the	DET
cjel-3568	149	7	energy	energy	NOUN
cjel-3568	149	8	markets	market	NOUN
cjel-3568	149	9	historically	historically	ADV
cjel-3568	149	10	,	,	PUNCT
cjel-3568	149	11	the	the	DET
cjel-3568	149	12	federal	federal	ADJ
cjel-3568	149	13	government	government	NOUN
cjel-3568	149	14	has	have	AUX
cjel-3568	149	15	intervened	intervene	VERB
cjel-3568	149	16	in	in	ADP
cjel-3568	149	17	energy	energy	NOUN
cjel-3568	149	18	markets25	markets25	NOUN
cjel-3568	149	19	to	to	PART
cjel-3568	149	20	develop	develop	VERB
cjel-3568	149	21	public	public	ADJ
cjel-3568	149	22	goods,26	goods,26	NOUN
cjel-3568	149	23	such	such	ADJ
cjel-3568	149	24	as	as	ADP
cjel-3568	149	25	national	national	ADJ
cjel-3568	149	26	security	security	NOUN
cjel-3568	149	27	and	and	CCONJ
cjel-3568	149	28	defense	defense	NOUN
cjel-3568	149	29	,	,	PUNCT
cjel-3568	149	30	to	to	PART
cjel-3568	149	31	promote	promote	VERB
cjel-3568	149	32	positive	positive	ADJ
cjel-3568	149	33	externalities,27	externalities,27	NOUN
cjel-3568	149	34	such	such	ADJ
cjel-3568	149	35	as	as	ADP
cjel-3568	149	36	economic	economic	ADJ
cjel-3568	149	37	development	development	NOUN
cjel-3568	149	38	within	within	ADP
cjel-3568	149	39	the	the	DET
cjel-3568	149	40	united	united	PROPN
cjel-3568	149	41	states	states	PROPN
cjel-3568	149	42	and	and	CCONJ
cjel-3568	149	43	an	an	DET
cjel-3568	149	44	expansion	expansion	NOUN
cjel-3568	149	45	of	of	ADP
cjel-3568	149	46	power	power	NOUN
cjel-3568	149	47	abroad,28	abroad,28	NOUN
cjel-3568	149	48	and	and	CCONJ
cjel-3568	149	49	to	to	PART
cjel-3568	149	50	overcome	overcome	VERB
cjel-3568	149	51	market	market	NOUN
cjel-3568	149	52	barriers,29	barriers,29	ADJ
cjel-3568	149	53	such	such	ADJ
cjel-3568	149	54	as	as	ADP
cjel-3568	149	55	the	the	DET
cjel-3568	149	56	high	high	ADJ
cjel-3568	149	57	cost	cost	NOUN
cjel-3568	149	58	and	and	CCONJ
cjel-3568	149	59	financial	financial	ADJ
cjel-3568	149	60	risks	risk	NOUN
cjel-3568	149	61	of	of	ADP
cjel-3568	149	62	transporting	transport	VERB
cjel-3568	149	63	remote	remote	ADJ
cjel-3568	149	64	natural	natural	ADJ
cjel-3568	149	65	resources	resource	NOUN
cjel-3568	149	66	to	to	ADP
cjel-3568	149	67	markets	market	NOUN
cjel-3568	149	68	.	.	PUNCT
cjel-3568	150	1	state	state	NOUN
cjel-3568	150	2	subsidies	subsidy	NOUN
cjel-3568	150	3	,	,	PUNCT
cjel-3568	150	4	succeeded	succeed	VERB
cjel-3568	150	5	by	by	ADP
cjel-3568	150	6	federal	federal	ADJ
cjel-3568	150	7	subsidies	subsidy	NOUN
cjel-3568	150	8	,	,	PUNCT
cjel-3568	150	9	helped	help	VERB
cjel-3568	150	10	to	to	PART
cjel-3568	150	11	support	support	VERB
cjel-3568	150	12	timber	timber	NOUN
cjel-3568	150	13	harvesting	harvesting	NOUN
cjel-3568	150	14	and	and	CCONJ
cjel-3568	150	15	coal	coal	NOUN
cjel-3568	150	16	extraction	extraction	NOUN
cjel-3568	150	17	,	,	PUNCT
cjel-3568	150	18	processing	processing	NOUN
cjel-3568	150	19	,	,	PUNCT
cjel-3568	150	20	and	and	CCONJ
cjel-3568	150	21	transport	transport	NOUN
cjel-3568	150	22	operations	operation	NOUN
cjel-3568	150	23	which	which	PRON
cjel-3568	150	24	were	be	AUX
cjel-3568	150	25	historically	historically	ADV
cjel-3568	150	26	highly	highly	ADV
cjel-3568	150	27	capital	capital	ADJ
cjel-3568	150	28	intensive,30	intensive,30	NOUN
cjel-3568	150	29	including	include	VERB
cjel-3568	150	30	the	the	DET
cjel-3568	150	31	construction	construction	NOUN
cjel-3568	150	32	of	of	ADP
cjel-3568	150	33	the	the	DET
cjel-3568	150	34	railroad	railroad	NOUN
cjel-3568	150	35	lines	line	NOUN
cjel-3568	150	36	that	that	PRON
cjel-3568	150	37	brought	bring	VERB
cjel-3568	150	38	the	the	DET
cjel-3568	150	39	coal	coal	NOUN
cjel-3568	150	40	to	to	ADP
cjel-3568	150	41	buyers	buyer	NOUN
cjel-3568	150	42	,	,	PUNCT
cjel-3568	150	43	and	and	CCONJ
cjel-3568	150	44	the	the	DET
cjel-3568	150	45	smelting	smelting	NOUN
cjel-3568	150	46	of	of	ADP
cjel-3568	150	47	iron	iron	NOUN
cjel-3568	150	48	and	and	CCONJ
cjel-3568	150	49	forging	forging	NOUN
cjel-3568	150	50	of	of	ADP
cjel-3568	150	51	steel	steel	NOUN
cjel-3568	150	52	for	for	ADP
cjel-3568	150	53	their	their	PRON
cjel-3568	150	54	construction.31	construction.31	NOUN
cjel-3568	150	55	in	in	ADP
cjel-3568	150	56	another	another	DET
cjel-3568	150	57	example	example	NOUN
cjel-3568	150	58	,	,	PUNCT
cjel-3568	150	59	at	at	ADP
cjel-3568	150	60	the	the	DET
cjel-3568	150	61	turn	turn	NOUN
cjel-3568	150	62	of	of	ADP
cjel-3568	150	63	the	the	DET
cjel-3568	150	64	twentieth	twentieth	ADJ
cjel-3568	150	65	century	century	NOUN
cjel-3568	150	66	,	,	PUNCT
cjel-3568	150	67	oil	oil	NOUN
cjel-3568	150	68	and	and	CCONJ
cjel-3568	150	69	gas	gas	NOUN
cjel-3568	150	70	exploration	exploration	NOUN
cjel-3568	150	71	involved	involve	VERB
cjel-3568	150	72	significant	significant	ADJ
cjel-3568	150	73	risk	risk	NOUN
cjel-3568	150	74	.	.	PUNCT
cjel-3568	151	1	with	with	ADP
cjel-3568	151	2	the	the	DET
cjel-3568	151	3	outbreak	outbreak	NOUN
cjel-3568	151	4	of	of	ADP
cjel-3568	151	5	world	world	NOUN
cjel-3568	151	6	war	war	NOUN
cjel-3568	151	7	i	i	PRON
cjel-3568	151	8	,	,	PUNCT
cjel-3568	151	9	the	the	DET
cjel-3568	151	10	federal	federal	ADJ
cjel-3568	151	11	government	government	NOUN
cjel-3568	151	12	provided	provide	VERB
cjel-3568	151	13	subsidies	subsidy	NOUN
cjel-3568	151	14	to	to	PART
cjel-3568	151	15	share	share	VERB
cjel-3568	151	16	that	that	DET
cjel-3568	151	17	risk	risk	NOUN
cjel-3568	151	18	and	and	CCONJ
cjel-3568	151	19	to	to	PART
cjel-3568	151	20	prepare	prepare	VERB
cjel-3568	151	21	the	the	DET
cjel-3568	151	22	country	country	NOUN
cjel-3568	151	23	for	for	ADP
cjel-3568	151	24	military	military	ADJ
cjel-3568	151	25	engagement.32	engagement.32	ADJ
cjel-3568	151	26	subsidies	subsidy	NOUN
cjel-3568	151	27	encouraged	encourage	VERB
cjel-3568	151	28	private	private	ADJ
cjel-3568	151	29	actors	actor	NOUN
cjel-3568	151	30	to	to	ADP
cjel-3568	151	31	25	25	NUM
cjel-3568	151	32	.	.	PUNCT
cjel-3568	152	1	economists	economist	NOUN
cjel-3568	152	2	generally	generally	ADV
cjel-3568	152	3	find	find	VERB
cjel-3568	152	4	or	or	CCONJ
cjel-3568	152	5	assume	assume	VERB
cjel-3568	152	6	that	that	SCONJ
cjel-3568	152	7	markets	market	NOUN
cjel-3568	152	8	efficiently	efficiently	ADV
cjel-3568	152	9	distribute	distribute	VERB
cjel-3568	152	10	goods	good	NOUN
cjel-3568	152	11	and	and	CCONJ
cjel-3568	152	12	services	service	NOUN
cjel-3568	152	13	.	.	PUNCT
cjel-3568	153	1	see	see	VERB
cjel-3568	153	2	jonathan	jonathan	PROPN
cjel-3568	153	3	gruber	gruber	PROPN
cjel-3568	153	4	,	,	PUNCT
cjel-3568	153	5	public	public	ADJ
cjel-3568	153	6	finance	finance	NOUN
cjel-3568	153	7	and	and	CCONJ
cjel-3568	153	8	public	public	ADJ
cjel-3568	153	9	policy	policy	NOUN
cjel-3568	153	10	3	3	NUM
cjel-3568	153	11	(	(	PUNCT
cjel-3568	153	12	4th	4th	ADJ
cjel-3568	153	13	ed	ed	NOUN
cjel-3568	153	14	.	.	PROPN
cjel-3568	153	15	,	,	PUNCT
cjel-3568	153	16	2010	2010	NUM
cjel-3568	153	17	)	)	PUNCT
cjel-3568	153	18	.	.	PUNCT
cjel-3568	154	1	in	in	ADP
cjel-3568	154	2	principle	principle	NOUN
cjel-3568	154	3	,	,	PUNCT
cjel-3568	154	4	market	market	NOUN
cjel-3568	154	5	participants	participant	NOUN
cjel-3568	154	6	will	will	AUX
cjel-3568	154	7	trade	trade	VERB
cjel-3568	154	8	until	until	SCONJ
cjel-3568	154	9	they	they	PRON
cjel-3568	154	10	reach	reach	VERB
cjel-3568	154	11	equilibrium	equilibrium	NOUN
cjel-3568	154	12	,	,	PUNCT
cjel-3568	154	13	when	when	SCONJ
cjel-3568	154	14	the	the	DET
cjel-3568	154	15	combination	combination	NOUN
cjel-3568	154	16	of	of	ADP
cjel-3568	154	17	price	price	NOUN
cjel-3568	154	18	and	and	CCONJ
cjel-3568	154	19	quantity	quantity	NOUN
cjel-3568	154	20	meet	meet	VERB
cjel-3568	154	21	the	the	DET
cjel-3568	154	22	parties	party	NOUN
cjel-3568	154	23	’	'	PUNCT
cjel-3568	154	24	needs	need	NOUN
cjel-3568	154	25	and	and	CCONJ
cjel-3568	154	26	no	no	DET
cjel-3568	154	27	further	further	ADJ
cjel-3568	154	28	trades	trade	NOUN
cjel-3568	154	29	will	will	AUX
cjel-3568	154	30	enhance	enhance	VERB
cjel-3568	154	31	one	one	NUM
cjel-3568	154	32	party	party	NOUN
cjel-3568	154	33	’s	’s	PART
cjel-3568	154	34	welfare	welfare	NOUN
cjel-3568	154	35	without	without	ADP
cjel-3568	154	36	diminishing	diminish	VERB
cjel-3568	154	37	that	that	PRON
cjel-3568	154	38	of	of	ADP
cjel-3568	154	39	another	another	PRON
cjel-3568	154	40	.	.	PUNCT
cjel-3568	155	1	i	i	PRON
cjel-3568	155	2	d.	d.	PROPN
cjel-3568	155	3	markets	market	NOUN
cjel-3568	155	4	will	will	AUX
cjel-3568	155	5	not	not	PART
cjel-3568	155	6	deliver	deliver	VERB
cjel-3568	155	7	efficient	efficient	ADJ
cjel-3568	155	8	outcomes	outcome	NOUN
cjel-3568	155	9	,	,	PUNCT
cjel-3568	155	10	however	however	ADV
cjel-3568	155	11	,	,	PUNCT
cjel-3568	155	12	when	when	SCONJ
cjel-3568	155	13	there	there	PRON
cjel-3568	155	14	are	be	VERB
cjel-3568	155	15	substantial	substantial	ADJ
cjel-3568	155	16	market	market	NOUN
cjel-3568	155	17	failures	failure	NOUN
cjel-3568	155	18	.	.	PUNCT
cjel-3568	156	1	i	i	PRON
cjel-3568	156	2	d.	d.	PROPN
cjel-3568	156	3	at	at	ADP
cjel-3568	156	4	123–26	123–26	NUM
cjel-3568	156	5	.	.	PUNCT
cjel-3568	157	1	in	in	ADP
cjel-3568	157	2	such	such	ADJ
cjel-3568	157	3	cases	case	NOUN
cjel-3568	157	4	,	,	PUNCT
cjel-3568	157	5	government	government	NOUN
cjel-3568	157	6	intervention	intervention	NOUN
cjel-3568	157	7	to	to	PART
cjel-3568	157	8	address	address	VERB
cjel-3568	157	9	these	these	DET
cjel-3568	157	10	failures	failure	NOUN
cjel-3568	157	11	can	can	AUX
cjel-3568	157	12	enhance	enhance	VERB
cjel-3568	157	13	efficiency	efficiency	NOUN
cjel-3568	157	14	.	.	PUNCT
cjel-3568	158	1	i	i	PRON
cjel-3568	158	2	d.	d.	PROPN
cjel-3568	158	3	at	at	ADP
cjel-3568	158	4	4	4	NUM
cjel-3568	158	5	.	.	NOUN
cjel-3568	158	6	26	26	NUM
cjel-3568	158	7	.	.	PUNCT
cjel-3568	159	1	public	public	ADJ
cjel-3568	159	2	goods	good	NOUN
cjel-3568	159	3	are	be	AUX
cjel-3568	159	4	nonrival	nonrival	ADJ
cjel-3568	159	5	and	and	CCONJ
cjel-3568	159	6	nonexcludable	nonexcludable	ADJ
cjel-3568	159	7	;	;	PUNCT
cjel-3568	159	8	consumption	consumption	NOUN
cjel-3568	159	9	of	of	ADP
cjel-3568	159	10	the	the	DET
cjel-3568	159	11	good	good	NOUN
cjel-3568	159	12	does	do	AUX
cjel-3568	159	13	not	not	PART
cjel-3568	159	14	keep	keep	VERB
cjel-3568	159	15	others	other	NOUN
cjel-3568	159	16	from	from	ADP
cjel-3568	159	17	consuming	consume	VERB
cjel-3568	159	18	it	it	PRON
cjel-3568	159	19	,	,	PUNCT
cjel-3568	159	20	and	and	CCONJ
cjel-3568	159	21	one	one	PRON
cjel-3568	159	22	does	do	AUX
cjel-3568	159	23	not	not	PART
cjel-3568	159	24	have	have	VERB
cjel-3568	159	25	the	the	DET
cjel-3568	159	26	physical	physical	ADJ
cjel-3568	159	27	capacity	capacity	NOUN
cjel-3568	159	28	to	to	PART
cjel-3568	159	29	exclude	exclude	VERB
cjel-3568	159	30	others	other	NOUN
cjel-3568	159	31	.	.	PUNCT
cjel-3568	160	1	i	i	PRON
cjel-3568	160	2	d.	d.	PROPN
cjel-3568	160	3	at	at	ADP
cjel-3568	160	4	184	184	NUM
cjel-3568	160	5	.	.	PUNCT
cjel-3568	161	1	the	the	DET
cjel-3568	161	2	private	private	ADJ
cjel-3568	161	3	markets	market	NOUN
cjel-3568	161	4	will	will	AUX
cjel-3568	161	5	decline	decline	VERB
cjel-3568	161	6	to	to	PART
cjel-3568	161	7	invest	invest	VERB
cjel-3568	161	8	at	at	ADP
cjel-3568	161	9	the	the	DET
cjel-3568	161	10	appropriate	appropriate	ADJ
cjel-3568	161	11	level	level	NOUN
cjel-3568	161	12	in	in	ADP
cjel-3568	161	13	public	public	ADJ
cjel-3568	161	14	goods	good	NOUN
cjel-3568	161	15	because	because	SCONJ
cjel-3568	161	16	they	they	PRON
cjel-3568	161	17	can	can	AUX
cjel-3568	161	18	not	not	PART
cjel-3568	161	19	appropriate	appropriate	VERB
cjel-3568	161	20	all	all	PRON
cjel-3568	161	21	of	of	ADP
cjel-3568	161	22	the	the	DET
cjel-3568	161	23	benefits	benefit	NOUN
cjel-3568	161	24	from	from	ADP
cjel-3568	161	25	the	the	DET
cjel-3568	161	26	activity	activity	NOUN
cjel-3568	161	27	.	.	PUNCT
cjel-3568	162	1	i	i	PRON
cjel-3568	162	2	d.	d.	PROPN
cjel-3568	162	3	at	at	ADP
cjel-3568	162	4	128	128	NUM
cjel-3568	162	5	–	–	PUNCT
cjel-3568	162	6	29	29	NUM
cjel-3568	162	7	.	.	X
cjel-3568	162	8	27	27	NUM
cjel-3568	162	9	.	.	PUNCT
cjel-3568	163	1	when	when	SCONJ
cjel-3568	163	2	third	third	ADJ
cjel-3568	163	3	parties	party	NOUN
cjel-3568	163	4	enjoy	enjoy	VERB
cjel-3568	163	5	the	the	DET
cjel-3568	163	6	benefits	benefit	NOUN
cjel-3568	163	7	of	of	ADP
cjel-3568	163	8	a	a	DET
cjel-3568	163	9	good	good	NOUN
cjel-3568	163	10	,	,	PUNCT
cjel-3568	163	11	those	those	DET
cjel-3568	163	12	benefits	benefit	NOUN
cjel-3568	163	13	are	be	AUX
cjel-3568	163	14	described	describe	VERB
cjel-3568	163	15	as	as	ADP
cjel-3568	163	16	positive	positive	ADJ
cjel-3568	163	17	externalities	externality	NOUN
cjel-3568	163	18	.	.	PUNCT
cjel-3568	164	1	unless	unless	SCONJ
cjel-3568	164	2	the	the	DET
cjel-3568	164	3	third	third	ADJ
cjel-3568	164	4	parties	party	NOUN
cjel-3568	164	5	pay	pay	VERB
cjel-3568	164	6	the	the	DET
cjel-3568	164	7	individual	individual	NOUN
cjel-3568	164	8	providing	provide	VERB
cjel-3568	164	9	the	the	DET
cjel-3568	164	10	good	good	NOUN
cjel-3568	164	11	for	for	ADP
cjel-3568	164	12	the	the	DET
cjel-3568	164	13	value	value	NOUN
cjel-3568	164	14	they	they	PRON
cjel-3568	164	15	receive	receive	VERB
cjel-3568	164	16	,	,	PUNCT
cjel-3568	164	17	the	the	DET
cjel-3568	164	18	good	good	NOUN
cjel-3568	164	19	will	will	AUX
cjel-3568	164	20	be	be	AUX
cjel-3568	164	21	produced	produce	VERB
cjel-3568	164	22	in	in	ADP
cjel-3568	164	23	less	less	ADJ
cjel-3568	164	24	-	-	PUNCT
cjel-3568	164	25	than	than	ADP
cjel-3568	164	26	-	-	PUNCT
cjel-3568	164	27	optimal	optimal	ADJ
cjel-3568	164	28	volumes	volume	NOUN
cjel-3568	164	29	,	,	PUNCT
cjel-3568	164	30	which	which	PRON
cjel-3568	164	31	is	be	AUX
cjel-3568	164	32	said	say	VERB
cjel-3568	164	33	to	to	PART
cjel-3568	164	34	be	be	AUX
cjel-3568	164	35	a	a	DET
cjel-3568	164	36	market	market	NOUN
cjel-3568	164	37	failure	failure	NOUN
cjel-3568	164	38	.	.	PUNCT
cjel-3568	165	1	i	i	PRON
cjel-3568	165	2	d.	d.	PROPN
cjel-3568	165	3	at	at	ADP
cjel-3568	165	4	128–29	128–29	PROPN
cjel-3568	165	5	.	.	PUNCT
cjel-3568	166	1	28	28	NUM
cjel-3568	166	2	.	.	X
cjel-3568	166	3	pfund	pfund	PROPN
cjel-3568	166	4	&	&	CCONJ
cjel-3568	166	5	healey	healey	PROPN
cjel-3568	166	6	,	,	PUNCT
cjel-3568	166	7	supra	supra	PROPN
cjel-3568	166	8	note	note	NOUN
cjel-3568	166	9	2	2	NUM
cjel-3568	166	10	,	,	PUNCT
cjel-3568	166	11	at	at	ADP
cjel-3568	166	12	11	11	NUM
cjel-3568	166	13	.	.	PUNCT
cjel-3568	166	14	29	29	NUM
cjel-3568	166	15	.	.	PUNCT
cjel-3568	167	1	see	see	VERB
cjel-3568	167	2	i	i	PRON
cjel-3568	167	3	d.	d.	PROPN
cjel-3568	167	4	at	at	ADP
cjel-3568	167	5	14–16	14–16	NUM
cjel-3568	167	6	.	.	PUNCT
cjel-3568	168	1	30	30	NUM
cjel-3568	168	2	.	.	PUNCT
cjel-3568	169	1	see	see	VERB
cjel-3568	169	2	i	i	PRON
cjel-3568	169	3	d.	d.	PROPN
cjel-3568	169	4	at	at	ADP
cjel-3568	169	5	13–16	13–16	NUM
cjel-3568	169	6	.	.	PUNCT
cjel-3568	170	1	when	when	SCONJ
cjel-3568	170	2	the	the	DET
cjel-3568	170	3	stream	stream	NOUN
cjel-3568	170	4	of	of	ADP
cjel-3568	170	5	real	real	ADJ
cjel-3568	170	6	benefits	benefit	NOUN
cjel-3568	170	7	and	and	CCONJ
cjel-3568	170	8	returns	return	NOUN
cjel-3568	170	9	to	to	ADP
cjel-3568	170	10	projects	project	NOUN
cjel-3568	170	11	occur	occur	VERB
cjel-3568	170	12	over	over	ADP
cjel-3568	170	13	time	time	NOUN
cjel-3568	170	14	,	,	PUNCT
cjel-3568	170	15	the	the	DET
cjel-3568	170	16	returns	return	NOUN
cjel-3568	170	17	and	and	CCONJ
cjel-3568	170	18	benefits	benefit	NOUN
cjel-3568	170	19	for	for	ADP
cjel-3568	170	20	competing	compete	VERB
cjel-3568	170	21	projects	project	NOUN
cjel-3568	170	22	must	must	AUX
cjel-3568	170	23	be	be	AUX
cjel-3568	170	24	discounted	discount	VERB
cjel-3568	170	25	to	to	ADP
cjel-3568	170	26	present	present	ADJ
cjel-3568	170	27	value	value	NOUN
cjel-3568	170	28	for	for	ADP
cjel-3568	170	29	comparison	comparison	NOUN
cjel-3568	170	30	.	.	PUNCT
cjel-3568	171	1	investors	investor	NOUN
cjel-3568	171	2	will	will	AUX
cjel-3568	171	3	prefer	prefer	VERB
cjel-3568	171	4	the	the	DET
cjel-3568	171	5	project	project	NOUN
cjel-3568	171	6	that	that	PRON
cjel-3568	171	7	has	have	VERB
cjel-3568	171	8	the	the	DET
cjel-3568	171	9	higher	high	ADJ
cjel-3568	171	10	present	present	ADJ
cjel-3568	171	11	value	value	NOUN
cjel-3568	171	12	,	,	PUNCT
cjel-3568	171	13	that	that	ADV
cjel-3568	171	14	is	is	ADV
cjel-3568	171	15	,	,	PUNCT
cjel-3568	171	16	the	the	DET
cjel-3568	171	17	one	one	NOUN
cjel-3568	171	18	that	that	PRON
cjel-3568	171	19	projects	project	VERB
cjel-3568	171	20	higher	high	ADJ
cjel-3568	171	21	returns	return	NOUN
cjel-3568	171	22	over	over	ADP
cjel-3568	171	23	a	a	DET
cjel-3568	171	24	shorter	short	ADJ
cjel-3568	171	25	period	period	NOUN
cjel-3568	171	26	of	of	ADP
cjel-3568	171	27	time	time	NOUN
cjel-3568	171	28	.	.	PUNCT
cjel-3568	172	1	harvey	harvey	PROPN
cjel-3568	172	2	s.	s.	PROPN
cjel-3568	172	3	rosen	rosen	PROPN
cjel-3568	172	4	and	and	CCONJ
cjel-3568	172	5	ted	te	VERB
cjel-3568	172	6	gayer	gayer	X
cjel-3568	172	7	,	,	PUNCT
cjel-3568	172	8	public	public	ADJ
cjel-3568	172	9	finance	finance	NOUN
cjel-3568	172	10	153–55	153–55	NUM
cjel-3568	172	11	(	(	PUNCT
cjel-3568	172	12	2008	2008	NUM
cjel-3568	172	13	)	)	PUNCT
cjel-3568	172	14	.	.	PUNCT
cjel-3568	173	1	consequently	consequently	ADV
cjel-3568	173	2	,	,	PUNCT
cjel-3568	173	3	private	private	ADJ
cjel-3568	173	4	actors	actor	NOUN
cjel-3568	173	5	will	will	AUX
cjel-3568	173	6	tend	tend	VERB
cjel-3568	173	7	not	not	PART
cjel-3568	173	8	to	to	PART
cjel-3568	173	9	invest	invest	VERB
cjel-3568	173	10	in	in	ADP
cjel-3568	173	11	projects	project	NOUN
cjel-3568	173	12	with	with	ADP
cjel-3568	173	13	high	high	ADJ
cjel-3568	173	14	initial	initial	ADJ
cjel-3568	173	15	capital	capital	NOUN
cjel-3568	173	16	costs	cost	NOUN
cjel-3568	173	17	and	and	CCONJ
cjel-3568	173	18	delayed	delay	VERB
cjel-3568	173	19	returns	return	NOUN
cjel-3568	173	20	on	on	ADP
cjel-3568	173	21	investment	investment	NOUN
cjel-3568	173	22	if	if	SCONJ
cjel-3568	173	23	other	other	ADJ
cjel-3568	173	24	investments	investment	NOUN
cjel-3568	173	25	are	be	AUX
cjel-3568	173	26	more	more	ADV
cjel-3568	173	27	profitable	profitable	ADJ
cjel-3568	173	28	.	.	PUNCT
cjel-3568	174	1	i	i	PRON
cjel-3568	174	2	d.	d.	PROPN
cjel-3568	174	3	31	31	NUM
cjel-3568	174	4	.	.	PUNCT
cjel-3568	175	1	see	see	VERB
cjel-3568	175	2	i	i	PRON
cjel-3568	175	3	d.	d.	PROPN
cjel-3568	175	4	at	at	ADP
cjel-3568	175	5	14–16	14–16	NUM
cjel-3568	175	6	.	.	PUNCT
cjel-3568	176	1	32	32	NUM
cjel-3568	176	2	.	.	PUNCT
cjel-3568	176	3	hymel	hymel	PROPN
cjel-3568	176	4	,	,	PUNCT
cjel-3568	176	5	supra	supra	PROPN
cjel-3568	176	6	note	note	PROPN
cjel-3568	176	7	7	7	NUM
cjel-3568	176	8	,	,	PUNCT
cjel-3568	176	9	at	at	ADP
cjel-3568	176	10	158	158	NUM
cjel-3568	176	11	.	.	PUNCT
cjel-3568	176	12	70	70	NUM
cjel-3568	176	13	columbia	columbia	PROPN
cjel-3568	176	14	journal	journal	PROPN
cjel-3568	176	15	of	of	ADP
cjel-3568	176	16	environmental	environmental	ADJ
cjel-3568	176	17	law	law	NOUN
cjel-3568	177	1	[	[	X
cjel-3568	177	2	vol	vol	NOUN
cjel-3568	177	3	.	.	PUNCT
cjel-3568	178	1	41:1	41:1	NUM
cjel-3568	178	2	provide	provide	VERB
cjel-3568	178	3	the	the	DET
cjel-3568	178	4	levels	level	NOUN
cjel-3568	178	5	of	of	ADP
cjel-3568	178	6	investment	investment	NOUN
cjel-3568	178	7	that	that	PRON
cjel-3568	178	8	would	would	AUX
cjel-3568	178	9	produce	produce	VERB
cjel-3568	178	10	public	public	ADJ
cjel-3568	178	11	goods	good	NOUN
cjel-3568	178	12	and	and	CCONJ
cjel-3568	178	13	positive	positive	ADJ
cjel-3568	178	14	externalities	externality	NOUN
cjel-3568	178	15	that	that	PRON
cjel-3568	178	16	benefit	benefit	VERB
cjel-3568	178	17	american	american	ADJ
cjel-3568	178	18	society	society	PROPN
cjel-3568	178	19	generally.33	generally.33	PROPN
cjel-3568	178	20	as	as	ADP
cjel-3568	178	21	the	the	DET
cjel-3568	178	22	risks	risk	NOUN
cjel-3568	178	23	and	and	CCONJ
cjel-3568	178	24	costs	cost	NOUN
cjel-3568	178	25	associated	associate	VERB
cjel-3568	178	26	with	with	ADP
cjel-3568	178	27	the	the	DET
cjel-3568	178	28	extraction	extraction	NOUN
cjel-3568	178	29	,	,	PUNCT
cjel-3568	178	30	development	development	NOUN
cjel-3568	178	31	,	,	PUNCT
cjel-3568	178	32	and	and	CCONJ
cjel-3568	178	33	marketing	marketing	NOUN
cjel-3568	178	34	of	of	ADP
cjel-3568	178	35	coal	coal	NOUN
cjel-3568	178	36	,	,	PUNCT
cjel-3568	178	37	oil	oil	NOUN
cjel-3568	178	38	,	,	PUNCT
cjel-3568	178	39	and	and	CCONJ
cjel-3568	178	40	natural	natural	ADJ
cjel-3568	178	41	gas	gas	NOUN
cjel-3568	178	42	have	have	AUX
cjel-3568	178	43	been	be	AUX
cjel-3568	178	44	reduced	reduce	VERB
cjel-3568	178	45	or	or	CCONJ
cjel-3568	178	46	eliminated	eliminate	VERB
cjel-3568	178	47	,	,	PUNCT
cjel-3568	178	48	so	so	ADV
cjel-3568	178	49	has	have	VERB
cjel-3568	178	50	the	the	DET
cjel-3568	178	51	justification	justification	NOUN
cjel-3568	178	52	for	for	ADP
cjel-3568	178	53	subsidizing	subsidize	VERB
cjel-3568	178	54	these	these	DET
cjel-3568	178	55	resources.34	resources.34	ADJ
cjel-3568	178	56	national	national	ADJ
cjel-3568	178	57	security	security	NOUN
cjel-3568	178	58	has	have	AUX
cjel-3568	178	59	also	also	ADV
cjel-3568	178	60	been	be	AUX
cjel-3568	178	61	an	an	DET
cjel-3568	178	62	important	important	ADJ
cjel-3568	178	63	reason	reason	NOUN
cjel-3568	178	64	to	to	PART
cjel-3568	178	65	provide	provide	VERB
cjel-3568	178	66	government	government	NOUN
cjel-3568	178	67	support	support	NOUN
cjel-3568	178	68	for	for	ADP
cjel-3568	178	69	fossil	fossil	ADJ
cjel-3568	178	70	fuels	fuel	NOUN
cjel-3568	178	71	on	on	ADP
cjel-3568	178	72	the	the	DET
cjel-3568	178	73	theory	theory	NOUN
cjel-3568	178	74	that	that	SCONJ
cjel-3568	178	75	subsidies	subsidy	NOUN
cjel-3568	178	76	will	will	AUX
cjel-3568	178	77	counter	counter	VERB
cjel-3568	178	78	price	price	NOUN
cjel-3568	178	79	shocks	shock	NOUN
cjel-3568	178	80	from	from	ADP
cjel-3568	178	81	international	international	ADJ
cjel-3568	178	82	conflicts	conflict	NOUN
cjel-3568	178	83	and	and	CCONJ
cjel-3568	178	84	lessen	lessen	VERB
cjel-3568	178	85	the	the	DET
cjel-3568	178	86	impact	impact	NOUN
cjel-3568	178	87	of	of	ADP
cjel-3568	178	88	coercion	coercion	NOUN
cjel-3568	178	89	from	from	ADP
cjel-3568	178	90	foreign	foreign	ADJ
cjel-3568	178	91	energy	energy	NOUN
cjel-3568	178	92	resource	resource	NOUN
cjel-3568	178	93	owners.35	owners.35	NOUN
cjel-3568	178	94	even	even	ADV
cjel-3568	178	95	with	with	ADP
cjel-3568	178	96	decades	decade	NOUN
cjel-3568	178	97	of	of	ADP
cjel-3568	178	98	support	support	NOUN
cjel-3568	178	99	,	,	PUNCT
cjel-3568	178	100	however	however	ADV
cjel-3568	178	101	,	,	PUNCT
cjel-3568	178	102	u.s	u.s	PROPN
cjel-3568	178	103	.	.	PROPN
cjel-3568	178	104	energy	energy	NOUN
cjel-3568	178	105	buyers	buyer	NOUN
cjel-3568	178	106	remain	remain	VERB
cjel-3568	178	107	sensitive	sensitive	ADJ
cjel-3568	178	108	to	to	ADP
cjel-3568	178	109	price	price	NOUN
cjel-3568	178	110	changes	change	NOUN
cjel-3568	178	111	and	and	CCONJ
cjel-3568	178	112	volatility	volatility	NOUN
cjel-3568	178	113	because	because	SCONJ
cjel-3568	178	114	coal	coal	NOUN
cjel-3568	178	115	and	and	CCONJ
cjel-3568	178	116	oil	oil	NOUN
cjel-3568	178	117	—	—	PUNCT
cjel-3568	178	118	and	and	CCONJ
cjel-3568	178	119	to	to	ADP
cjel-3568	178	120	a	a	DET
cjel-3568	178	121	lesser	less	ADJ
cjel-3568	178	122	extent	extent	NOUN
cjel-3568	178	123	,	,	PUNCT
cjel-3568	178	124	gas	gas	NOUN
cjel-3568	178	125	—	—	PUNCT
cjel-3568	178	126	are	be	AUX
cjel-3568	178	127	global	global	ADJ
cjel-3568	178	128	commodities	commodity	NOUN
cjel-3568	178	129	and	and	CCONJ
cjel-3568	178	130	trade	trade	NOUN
cjel-3568	178	131	in	in	ADP
cjel-3568	178	132	international	international	ADJ
cjel-3568	178	133	markets.36	markets.36	PROPN
cjel-3568	178	134	furthermore	furthermore	ADV
cjel-3568	178	135	,	,	PUNCT
cjel-3568	178	136	incidence	incidence	NOUN
cjel-3568	178	137	models	model	NOUN
cjel-3568	178	138	suggest	suggest	VERB
cjel-3568	178	139	that	that	SCONJ
cjel-3568	178	140	the	the	DET
cjel-3568	178	141	benefits	benefit	NOUN
cjel-3568	178	142	of	of	ADP
cjel-3568	178	143	these	these	DET
cjel-3568	178	144	subsidies	subsidy	NOUN
cjel-3568	178	145	accrue	accrue	VERB
cjel-3568	178	146	primarily	primarily	ADV
cjel-3568	178	147	to	to	ADP
cjel-3568	178	148	producers	producer	NOUN
cjel-3568	178	149	,	,	PUNCT
cjel-3568	178	150	shareholders	shareholder	NOUN
cjel-3568	178	151	,	,	PUNCT
cjel-3568	178	152	and	and	CCONJ
cjel-3568	178	153	workers	worker	NOUN
cjel-3568	178	154	in	in	ADP
cjel-3568	178	155	the	the	DET
cjel-3568	178	156	fossil	fossil	NOUN
cjel-3568	178	157	fuel	fuel	NOUN
cjel-3568	178	158	industry	industry	NOUN
cjel-3568	178	159	,	,	PUNCT
cjel-3568	178	160	not	not	PART
cjel-3568	178	161	to	to	ADP
cjel-3568	178	162	consumers	consumer	NOUN
cjel-3568	178	163	,	,	PUNCT
cjel-3568	178	164	limiting	limit	VERB
cjel-3568	178	165	the	the	DET
cjel-3568	178	166	impact	impact	NOUN
cjel-3568	178	167	on	on	ADP
cjel-3568	178	168	the	the	DET
cjel-3568	178	169	broader	broader	ADV
cjel-3568	178	170	economy.37	economy.37	VERB
cjel-3568	178	171	if	if	SCONJ
cjel-3568	178	172	the	the	DET
cjel-3568	178	173	subsidies	subsidy	NOUN
cjel-3568	178	174	are	be	AUX
cjel-3568	178	175	ineffective	ineffective	ADJ
cjel-3568	178	176	in	in	ADP
cjel-3568	178	177	stabilizing	stabilize	VERB
cjel-3568	178	178	prices	price	NOUN
cjel-3568	178	179	and	and	CCONJ
cjel-3568	178	180	the	the	DET
cjel-3568	178	181	benefits	benefit	NOUN
cjel-3568	178	182	accrue	accrue	VERB
cjel-3568	178	183	to	to	ADP
cjel-3568	178	184	a	a	DET
cjel-3568	178	185	narrow	narrow	ADJ
cjel-3568	178	186	group	group	NOUN
cjel-3568	178	187	,	,	PUNCT
cjel-3568	178	188	the	the	DET
cjel-3568	178	189	rationale	rationale	NOUN
cjel-3568	178	190	for	for	ADP
cjel-3568	178	191	public	public	ADJ
cjel-3568	178	192	support	support	NOUN
cjel-3568	178	193	disappears	disappear	VERB
cjel-3568	178	194	.	.	PUNCT
cjel-3568	179	1	finally	finally	ADV
cjel-3568	179	2	,	,	PUNCT
cjel-3568	179	3	policymakers	policymaker	NOUN
cjel-3568	179	4	have	have	AUX
cjel-3568	179	5	known	know	VERB
cjel-3568	179	6	since	since	SCONJ
cjel-3568	179	7	the	the	DET
cjel-3568	179	8	1970s	1970	NOUN
cjel-3568	179	9	that	that	SCONJ
cjel-3568	179	10	fossil	fossil	ADJ
cjel-3568	179	11	fuels	fuel	NOUN
cjel-3568	179	12	have	have	VERB
cjel-3568	179	13	negative	negative	ADJ
cjel-3568	179	14	effects	effect	NOUN
cjel-3568	179	15	on	on	ADP
cjel-3568	179	16	human	human	ADJ
cjel-3568	179	17	health	health	NOUN
cjel-3568	179	18	and	and	CCONJ
cjel-3568	179	19	the	the	DET
cjel-3568	179	20	environment	environment	NOUN
cjel-3568	179	21	and	and	CCONJ
cjel-3568	179	22	have	have	AUX
cjel-3568	179	23	regulated	regulate	VERB
cjel-3568	179	24	their	their	PRON
cjel-3568	179	25	production	production	NOUN
cjel-3568	179	26	and	and	CCONJ
cjel-3568	179	27	use.38	use.38	PROPN
cjel-3568	179	28	the	the	DET
cjel-3568	179	29	united	united	PROPN
cjel-3568	179	30	states	states	PROPN
cjel-3568	179	31	has	have	AUX
cjel-3568	179	32	nevertheless	nevertheless	ADV
cjel-3568	179	33	continued	continue	VERB
cjel-3568	179	34	to	to	PART
cjel-3568	179	35	subsidize	subsidize	VERB
cjel-3568	179	36	fossil	fossil	NOUN
cjel-3568	179	37	fuel	fuel	NOUN
cjel-3568	179	38	production	production	NOUN
cjel-3568	179	39	.	.	PUNCT
cjel-3568	180	1	since	since	SCONJ
cjel-3568	180	2	the	the	DET
cjel-3568	180	3	1990s	1990	NOUN
cjel-3568	180	4	policymakers	policymaker	NOUN
cjel-3568	180	5	have	have	AUX
cjel-3568	180	6	known	know	VERB
cjel-3568	180	7	that	that	SCONJ
cjel-3568	180	8	carbon	carbon	NOUN
cjel-3568	180	9	dioxide	dioxide	NOUN
cjel-3568	180	10	emitted	emit	VERB
cjel-3568	180	11	during	during	ADP
cjel-3568	180	12	the	the	DET
cjel-3568	180	13	combustion	combustion	NOUN
cjel-3568	180	14	process	process	NOUN
cjel-3568	180	15	causes	cause	VERB
cjel-3568	180	16	climate	climate	NOUN
cjel-3568	180	17	change.39	change.39	PROPN
cjel-3568	180	18	33	33	NUM
cjel-3568	180	19	.	.	PUNCT
cjel-3568	181	1	see	see	VERB
cjel-3568	181	2	supra	supra	PROPN
cjel-3568	181	3	note	note	PROPN
cjel-3568	181	4	27	27	NUM
cjel-3568	181	5	.	.	PUNCT
cjel-3568	182	1	34	34	NUM
cjel-3568	182	2	.	.	PUNCT
cjel-3568	183	1	see	see	VERB
cjel-3568	183	2	,	,	PUNCT
cjel-3568	183	3	e.g.	e.g.	ADV
cjel-3568	183	4	,	,	PUNCT
cjel-3568	183	5	william	william	PROPN
cjel-3568	183	6	stanley	stanley	PROPN
cjel-3568	183	7	jevons	jevons	PROPN
cjel-3568	183	8	,	,	PUNCT
cjel-3568	183	9	the	the	DET
cjel-3568	183	10	coal	coal	NOUN
cjel-3568	183	11	question	question	NOUN
cjel-3568	183	12	(	(	PUNCT
cjel-3568	183	13	1865	1865	NUM
cjel-3568	183	14	)	)	PUNCT
cjel-3568	183	15	(	(	PUNCT
cjel-3568	183	16	describing	describe	VERB
cjel-3568	183	17	the	the	DET
cjel-3568	183	18	reduced	reduce	VERB
cjel-3568	183	19	costs	cost	NOUN
cjel-3568	183	20	of	of	ADP
cjel-3568	183	21	surface	surface	NOUN
cjel-3568	183	22	mining	mining	NOUN
cjel-3568	183	23	over	over	ADP
cjel-3568	183	24	deep	deep	ADJ
cjel-3568	183	25	mining	mining	NOUN
cjel-3568	183	26	and	and	CCONJ
cjel-3568	183	27	the	the	DET
cjel-3568	183	28	increased	increase	VERB
cjel-3568	183	29	efficiency	efficiency	NOUN
cjel-3568	183	30	and	and	CCONJ
cjel-3568	183	31	electrical	electrical	ADJ
cjel-3568	183	32	output	output	NOUN
cjel-3568	183	33	from	from	ADP
cjel-3568	183	34	the	the	DET
cjel-3568	183	35	development	development	NOUN
cjel-3568	183	36	of	of	ADP
cjel-3568	183	37	the	the	DET
cjel-3568	183	38	watts	watts	PROPN
cjel-3568	183	39	steam	steam	NOUN
cjel-3568	183	40	engine	engine	NOUN
cjel-3568	183	41	)	)	PUNCT
cjel-3568	183	42	.	.	PUNCT
cjel-3568	184	1	while	while	SCONJ
cjel-3568	184	2	earlier	early	ADJ
cjel-3568	184	3	technological	technological	ADJ
cjel-3568	184	4	risks	risk	NOUN
cjel-3568	184	5	and	and	CCONJ
cjel-3568	184	6	costs	cost	NOUN
cjel-3568	184	7	have	have	AUX
cjel-3568	184	8	been	be	AUX
cjel-3568	184	9	mitigated	mitigate	VERB
cjel-3568	184	10	,	,	PUNCT
cjel-3568	184	11	new	new	ADJ
cjel-3568	184	12	ones	one	NOUN
cjel-3568	184	13	have	have	AUX
cjel-3568	184	14	arisen	arise	VERB
cjel-3568	184	15	as	as	ADP
cjel-3568	184	16	oil	oil	NOUN
cjel-3568	184	17	and	and	CCONJ
cjel-3568	184	18	gas	gas	NOUN
cjel-3568	184	19	have	have	AUX
cjel-3568	184	20	become	become	VERB
cjel-3568	184	21	more	more	ADV
cjel-3568	184	22	difficult	difficult	ADJ
cjel-3568	184	23	to	to	PART
cjel-3568	184	24	extract	extract	VERB
cjel-3568	184	25	.	.	PUNCT
cjel-3568	185	1	new	new	ADJ
cjel-3568	185	2	technologies	technology	NOUN
cjel-3568	185	3	,	,	PUNCT
cjel-3568	185	4	such	such	ADJ
cjel-3568	185	5	as	as	ADP
cjel-3568	185	6	deep	deep	ADJ
cjel-3568	185	7	water	water	NOUN
cjel-3568	185	8	drilling	drilling	NOUN
cjel-3568	185	9	,	,	PUNCT
cjel-3568	185	10	tar	tar	NOUN
cjel-3568	185	11	sands	sand	NOUN
cjel-3568	185	12	extraction	extraction	NOUN
cjel-3568	185	13	,	,	PUNCT
cjel-3568	185	14	and	and	CCONJ
cjel-3568	185	15	hydraulic	hydraulic	ADJ
cjel-3568	185	16	fracturing	fracturing	NOUN
cjel-3568	185	17	,	,	PUNCT
cjel-3568	185	18	have	have	AUX
cjel-3568	185	19	been	be	AUX
cjel-3568	185	20	developed	develop	VERB
cjel-3568	185	21	in	in	ADP
cjel-3568	185	22	recent	recent	ADJ
cjel-3568	185	23	years	year	NOUN
cjel-3568	185	24	to	to	PART
cjel-3568	185	25	access	access	VERB
cjel-3568	185	26	previously	previously	ADV
cjel-3568	185	27	inaccessible	inaccessible	ADJ
cjel-3568	185	28	fossil	fossil	ADJ
cjel-3568	185	29	fuels	fuel	NOUN
cjel-3568	185	30	.	.	PUNCT
cjel-3568	186	1	35	35	NUM
cjel-3568	186	2	.	.	PUNCT
cjel-3568	187	1	see	see	VERB
cjel-3568	187	2	gilbert	gilbert	PROPN
cjel-3568	187	3	e.	e.	PROPN
cjel-3568	187	4	metcalf	metcalf	PROPN
cjel-3568	187	5	,	,	PUNCT
cjel-3568	187	6	federal	federal	ADJ
cjel-3568	187	7	tax	tax	NOUN
cjel-3568	187	8	policy	policy	NOUN
cjel-3568	187	9	towards	towards	ADP
cjel-3568	187	10	energy	energy	NOUN
cjel-3568	187	11	,	,	PUNCT
cjel-3568	187	12	in	in	ADP
cjel-3568	187	13	tax	tax	NOUN
cjel-3568	187	14	policy	policy	NOUN
cjel-3568	187	15	and	and	CCONJ
cjel-3568	187	16	the	the	DET
cjel-3568	187	17	economy	economy	NOUN
cjel-3568	187	18	145	145	NUM
cjel-3568	187	19	,	,	PUNCT
cjel-3568	187	20	147	147	NUM
cjel-3568	187	21	(	(	PUNCT
cjel-3568	187	22	2007	2007	NUM
cjel-3568	187	23	)	)	PUNCT
cjel-3568	187	24	.	.	PUNCT
cjel-3568	188	1	36	36	NUM
cjel-3568	188	2	.	.	PUNCT
cjel-3568	189	1	i	i	PRON
cjel-3568	189	2	d.	d.	PROPN
cjel-3568	189	3	at	at	ADP
cjel-3568	189	4	148	148	NUM
cjel-3568	189	5	.	.	PUNCT
cjel-3568	190	1	37	37	NUM
cjel-3568	190	2	.	.	PUNCT
cjel-3568	191	1	i	i	PRON
cjel-3568	191	2	d.	d.	PROPN
cjel-3568	191	3	at	at	ADP
cjel-3568	191	4	166	166	NUM
cjel-3568	191	5	.	.	PUNCT
cjel-3568	192	1	advocates	advocate	NOUN
cjel-3568	192	2	have	have	AUX
cjel-3568	192	3	also	also	ADV
cjel-3568	192	4	argued	argue	VERB
cjel-3568	192	5	for	for	ADP
cjel-3568	192	6	continued	continue	VERB
cjel-3568	192	7	support	support	NOUN
cjel-3568	192	8	because	because	SCONJ
cjel-3568	192	9	market	market	NOUN
cjel-3568	192	10	barriers	barrier	NOUN
cjel-3568	192	11	keep	keep	VERB
cjel-3568	192	12	consumers	consumer	NOUN
cjel-3568	192	13	from	from	ADP
cjel-3568	192	14	reducing	reduce	VERB
cjel-3568	192	15	their	their	PRON
cjel-3568	192	16	demand	demand	NOUN
cjel-3568	192	17	.	.	PUNCT
cjel-3568	193	1	i	i	PRON
cjel-3568	193	2	d.	d.	PROPN
cjel-3568	193	3	consumers	consumer	NOUN
cjel-3568	193	4	are	be	AUX
cjel-3568	193	5	often	often	ADV
cjel-3568	193	6	poorly	poorly	ADV
cjel-3568	193	7	informed	inform	VERB
cjel-3568	193	8	,	,	PUNCT
cjel-3568	193	9	tenants	tenant	NOUN
cjel-3568	193	10	lack	lack	VERB
cjel-3568	193	11	the	the	DET
cjel-3568	193	12	authority	authority	NOUN
cjel-3568	193	13	,	,	PUNCT
cjel-3568	193	14	and	and	CCONJ
cjel-3568	193	15	landlords	landlord	NOUN
cjel-3568	193	16	lack	lack	VERB
cjel-3568	193	17	the	the	DET
cjel-3568	193	18	incentive	incentive	NOUN
cjel-3568	193	19	to	to	PART
cjel-3568	193	20	make	make	VERB
cjel-3568	193	21	energy	energy	NOUN
cjel-3568	193	22	efficiency	efficiency	NOUN
cjel-3568	193	23	improvements	improvement	NOUN
cjel-3568	193	24	on	on	ADP
cjel-3568	193	25	rental	rental	ADJ
cjel-3568	193	26	properties	property	NOUN
cjel-3568	193	27	.	.	PUNCT
cjel-3568	194	1	i	i	PRON
cjel-3568	194	2	d.	d.	PROPN
cjel-3568	194	3	at	at	ADP
cjel-3568	194	4	148–49	148–49	NUM
cjel-3568	194	5	.	.	PUNCT
cjel-3568	195	1	however	however	ADV
cjel-3568	195	2	,	,	PUNCT
cjel-3568	195	3	these	these	DET
cjel-3568	195	4	challenges	challenge	NOUN
cjel-3568	195	5	are	be	AUX
cjel-3568	195	6	more	more	ADV
cjel-3568	195	7	readily	readily	ADV
cjel-3568	195	8	solved	solve	VERB
cjel-3568	195	9	through	through	ADP
cjel-3568	195	10	information	information	NOUN
cjel-3568	195	11	programs	program	NOUN
cjel-3568	195	12	,	,	PUNCT
cjel-3568	195	13	labeling	labeling	NOUN
cjel-3568	195	14	,	,	PUNCT
cjel-3568	195	15	and	and	CCONJ
cjel-3568	195	16	energy	energy	NOUN
cjel-3568	195	17	efficiency	efficiency	NOUN
cjel-3568	195	18	subsidies	subsidy	NOUN
cjel-3568	195	19	to	to	ADP
cjel-3568	195	20	tenants	tenant	NOUN
cjel-3568	195	21	than	than	ADP
cjel-3568	195	22	through	through	ADP
cjel-3568	195	23	direct	direct	ADJ
cjel-3568	195	24	and	and	CCONJ
cjel-3568	195	25	tax	tax	NOUN
cjel-3568	195	26	subsidies	subsidy	NOUN
cjel-3568	195	27	to	to	ADP
cjel-3568	195	28	the	the	DET
cjel-3568	195	29	fossil	fossil	NOUN
cjel-3568	195	30	fuel	fuel	NOUN
cjel-3568	195	31	industry	industry	NOUN
cjel-3568	195	32	.	.	PUNCT
cjel-3568	196	1	i	i	PRON
cjel-3568	196	2	d.	d.	PROPN
cjel-3568	196	3	38	38	NUM
cjel-3568	196	4	.	.	PUNCT
cjel-3568	197	1	lazarus	lazarus	PROPN
cjel-3568	197	2	,	,	PUNCT
cjel-3568	197	3	supra	supra	PROPN
cjel-3568	197	4	note	note	PROPN
cjel-3568	197	5	15	15	NUM
cjel-3568	197	6	,	,	PUNCT
cjel-3568	197	7	at	at	ADP
cjel-3568	197	8	77–82	77–82	NUM
cjel-3568	197	9	.	.	PUNCT
cjel-3568	198	1	fossil	fossil	ADJ
cjel-3568	198	2	fuels	fuel	NOUN
cjel-3568	198	3	emit	emit	VERB
cjel-3568	198	4	air	air	NOUN
cjel-3568	198	5	pollution	pollution	NOUN
cjel-3568	198	6	when	when	SCONJ
cjel-3568	198	7	burned	burn	VERB
cjel-3568	198	8	,	,	PUNCT
cjel-3568	198	9	including	include	VERB
cjel-3568	198	10	nitrous	nitrous	ADJ
cjel-3568	198	11	oxides	oxide	NOUN
cjel-3568	198	12	,	,	PUNCT
cjel-3568	198	13	sulfur	sulfur	NOUN
cjel-3568	198	14	dioxides	dioxide	NOUN
cjel-3568	198	15	,	,	PUNCT
cjel-3568	198	16	and	and	CCONJ
cjel-3568	198	17	particulates	particulate	NOUN
cjel-3568	198	18	.	.	PUNCT
cjel-3568	199	1	see	see	VERB
cjel-3568	199	2	metcalf	metcalf	NOUN
cjel-3568	199	3	,	,	PUNCT
cjel-3568	199	4	supra	supra	PROPN
cjel-3568	199	5	note	note	PROPN
cjel-3568	199	6	35	35	NUM
cjel-3568	199	7	,	,	PUNCT
cjel-3568	199	8	at	at	ADP
cjel-3568	199	9	147	147	NUM
cjel-3568	199	10	.	.	PUNCT
cjel-3568	199	11	39	39	NUM
cjel-3568	199	12	.	.	PUNCT
cjel-3568	200	1	metcalf	metcalf	PROPN
cjel-3568	200	2	,	,	PUNCT
cjel-3568	200	3	supra	supra	PROPN
cjel-3568	200	4	note	note	PROPN
cjel-3568	200	5	35	35	NUM
cjel-3568	200	6	,	,	PUNCT
cjel-3568	200	7	at	at	ADP
cjel-3568	200	8	147	147	NUM
cjel-3568	200	9	.	.	PUNCT
cjel-3568	200	10	2016	2016	NUM
cjel-3568	200	11	]	]	PUNCT
cjel-3568	200	12	picking	pick	VERB
cjel-3568	200	13	winners	winner	NOUN
cjel-3568	200	14	and	and	CCONJ
cjel-3568	200	15	losers	loser	NOUN
cjel-3568	200	16	71	71	NUM
cjel-3568	200	17	economists	economist	NOUN
cjel-3568	200	18	have	have	AUX
cjel-3568	200	19	reached	reach	VERB
cjel-3568	200	20	some	some	DET
cjel-3568	200	21	consensus40	consensus40	NOUN
cjel-3568	200	22	that	that	SCONJ
cjel-3568	200	23	the	the	DET
cjel-3568	200	24	most	most	ADV
cjel-3568	200	25	efficient	efficient	ADJ
cjel-3568	200	26	way	way	NOUN
cjel-3568	200	27	to	to	PART
cjel-3568	200	28	address	address	VERB
cjel-3568	200	29	climate	climate	NOUN
cjel-3568	200	30	change	change	NOUN
cjel-3568	200	31	and	and	CCONJ
cjel-3568	200	32	the	the	DET
cjel-3568	200	33	other	other	ADJ
cjel-3568	200	34	negative	negative	ADJ
cjel-3568	200	35	externalities41	externalities41	NOUN
cjel-3568	200	36	associated	associate	VERB
cjel-3568	200	37	with	with	ADP
cjel-3568	200	38	the	the	DET
cjel-3568	200	39	use	use	NOUN
cjel-3568	200	40	of	of	ADP
cjel-3568	200	41	fossil	fossil	ADJ
cjel-3568	200	42	fuels	fuel	NOUN
cjel-3568	200	43	is	be	AUX
cjel-3568	200	44	to	to	PART
cjel-3568	200	45	impose	impose	VERB
cjel-3568	200	46	a	a	DET
cjel-3568	200	47	carbon	carbon	NOUN
cjel-3568	200	48	tax	tax	NOUN
cjel-3568	200	49	or	or	CCONJ
cjel-3568	200	50	greenhouse	greenhouse	NOUN
cjel-3568	200	51	gas	gas	NOUN
cjel-3568	200	52	tax.42	tax.42	NOUN
cjel-3568	200	53	by	by	ADP
cjel-3568	200	54	setting	set	VERB
cjel-3568	200	55	the	the	DET
cjel-3568	200	56	tax	tax	NOUN
cjel-3568	200	57	equal	equal	ADJ
cjel-3568	200	58	to	to	ADP
cjel-3568	200	59	the	the	DET
cjel-3568	200	60	social	social	ADJ
cjel-3568	200	61	cost	cost	NOUN
cjel-3568	200	62	of	of	ADP
cjel-3568	200	63	the	the	DET
cjel-3568	200	64	pollution	pollution	NOUN
cjel-3568	200	65	to	to	ADP
cjel-3568	200	66	society	society	NOUN
cjel-3568	200	67	on	on	ADP
cjel-3568	200	68	a	a	DET
cjel-3568	200	69	per	per	X
cjel-3568	200	70	unit	unit	NOUN
cjel-3568	200	71	basis,43	basis,43	NOUN
cjel-3568	200	72	the	the	DET
cjel-3568	200	73	government	government	NOUN
cjel-3568	200	74	would	would	AUX
cjel-3568	200	75	40	40	NUM
cjel-3568	200	76	.	.	PUNCT
cjel-3568	201	1	see	see	VERB
cjel-3568	201	2	j.	j.	PROPN
cjel-3568	201	3	scott	scott	PROPN
cjel-3568	201	4	holladay	holladay	PROPN
cjel-3568	201	5	,	,	PUNCT
cjel-3568	201	6	jonathan	jonathan	PROPN
cjel-3568	201	7	horne	horne	PROPN
cjel-3568	201	8	&	&	CCONJ
cjel-3568	201	9	jason	jason	PROPN
cjel-3568	201	10	a.	a.	PROPN
cjel-3568	201	11	schwartz	schwartz	PROPN
cjel-3568	201	12	,	,	PUNCT
cjel-3568	201	13	economists	economist	NOUN
cjel-3568	201	14	and	and	CCONJ
cjel-3568	201	15	climate	climate	NOUN
cjel-3568	201	16	change	change	NOUN
cjel-3568	201	17	:	:	PUNCT
cjel-3568	201	18	consensus	consensus	NOUN
cjel-3568	201	19	and	and	CCONJ
cjel-3568	201	20	open	open	ADJ
cjel-3568	201	21	questions	question	NOUN
cjel-3568	201	22	vii	vii	PROPN
cjel-3568	201	23	(	(	PUNCT
cjel-3568	201	24	2009	2009	NUM
cjel-3568	201	25	)	)	PUNCT
cjel-3568	201	26	,	,	PUNCT
cjel-3568	201	27	http://policyintegrity.org/	http://policyintegrity.org/	NOUN
cjel-3568	201	28	files	file	NOUN
cjel-3568	201	29	/	/	SYM
cjel-3568	201	30	publications	publication	NOUN
cjel-3568	201	31	/	/	SYM
cjel-3568	201	32	economistsandclimatechange.pdf	economistsandclimatechange.pdf	X
cjel-3568	201	33	[	[	X
cjel-3568	201	34	http://perma.cc/8srj-a3z7	http://perma.cc/8srj-a3z7	X
cjel-3568	201	35	]	]	X
cjel-3568	201	36	(	(	PUNCT
cjel-3568	201	37	finding	find	VERB
cjel-3568	201	38	that	that	SCONJ
cjel-3568	201	39	eighty	eighty	NUM
cjel-3568	201	40	-	-	PUNCT
cjel-3568	201	41	four	four	NUM
cjel-3568	201	42	percent	percent	NOUN
cjel-3568	201	43	of	of	ADP
cjel-3568	201	44	economists	economist	NOUN
cjel-3568	201	45	concur	concur	VERB
cjel-3568	201	46	that	that	SCONJ
cjel-3568	201	47	climate	climate	NOUN
cjel-3568	201	48	change	change	NOUN
cjel-3568	201	49	is	be	AUX
cjel-3568	201	50	having	have	VERB
cjel-3568	201	51	a	a	DET
cjel-3568	201	52	negative	negative	ADJ
cjel-3568	201	53	effect	effect	NOUN
cjel-3568	201	54	on	on	ADP
cjel-3568	201	55	the	the	DET
cjel-3568	201	56	economy	economy	NOUN
cjel-3568	201	57	of	of	ADP
cjel-3568	201	58	the	the	DET
cjel-3568	201	59	united	united	PROPN
cjel-3568	201	60	states	states	PROPN
cjel-3568	201	61	,	,	PUNCT
cjel-3568	201	62	and	and	CCONJ
cjel-3568	201	63	about	about	ADV
cjel-3568	201	64	ninety	ninety	NUM
cjel-3568	201	65	-	-	PUNCT
cjel-3568	201	66	eight	eight	NUM
cjel-3568	201	67	percent	percent	NOUN
cjel-3568	201	68	agreed	agree	VERB
cjel-3568	201	69	that	that	SCONJ
cjel-3568	201	70	a	a	DET
cjel-3568	201	71	market	market	NOUN
cjel-3568	201	72	-	-	PUNCT
cjel-3568	201	73	based	base	VERB
cjel-3568	201	74	solution	solution	NOUN
cjel-3568	201	75	would	would	AUX
cjel-3568	201	76	reduce	reduce	VERB
cjel-3568	201	77	carbon	carbon	NOUN
cjel-3568	201	78	emissions	emission	NOUN
cjel-3568	201	79	significantly	significantly	ADV
cjel-3568	201	80	while	while	SCONJ
cjel-3568	201	81	encouraging	encourage	VERB
cjel-3568	201	82	more	more	ADJ
cjel-3568	201	83	efficient	efficient	ADJ
cjel-3568	201	84	energy	energy	NOUN
cjel-3568	201	85	production	production	NOUN
cjel-3568	201	86	)	)	PUNCT
cjel-3568	201	87	.	.	PUNCT
cjel-3568	202	1	supporters	supporter	NOUN
cjel-3568	202	2	come	come	VERB
cjel-3568	202	3	from	from	ADP
cjel-3568	202	4	across	across	ADP
cjel-3568	202	5	the	the	DET
cjel-3568	202	6	political	political	ADJ
cjel-3568	202	7	spectrum	spectrum	NOUN
cjel-3568	202	8	.	.	PUNCT
cjel-3568	203	1	see	see	VERB
cjel-3568	203	2	n.	n.	PROPN
cjel-3568	203	3	gregory	gregory	PROPN
cjel-3568	203	4	mankiw	mankiw	PROPN
cjel-3568	203	5	,	,	PUNCT
cjel-3568	203	6	smart	smart	ADJ
cjel-3568	203	7	taxes	taxis	NOUN
cjel-3568	203	8	:	:	PUNCT
cjel-3568	203	9	an	an	DET
cjel-3568	203	10	open	open	ADJ
cjel-3568	203	11	invitation	invitation	NOUN
cjel-3568	203	12	to	to	PART
cjel-3568	203	13	join	join	VERB
cjel-3568	203	14	the	the	DET
cjel-3568	203	15	pigou	pigou	NOUN
cjel-3568	203	16	club	club	NOUN
cjel-3568	203	17	,	,	PUNCT
cjel-3568	203	18	35	35	NUM
cjel-3568	203	19	east	east	NOUN
cjel-3568	203	20	.	.	PUNCT
cjel-3568	204	1	econ	econ	PROPN
cjel-3568	204	2	.	.	PUNCT
cjel-3568	205	1	j.	j.	PROPN
cjel-3568	205	2	14	14	NUM
cjel-3568	205	3	(	(	PUNCT
cjel-3568	205	4	2009	2009	NUM
cjel-3568	205	5	)	)	PUNCT
cjel-3568	205	6	;	;	PUNCT
cjel-3568	205	7	see	see	VERB
cjel-3568	205	8	also	also	ADV
cjel-3568	205	9	alan	alan	PROPN
cjel-3568	205	10	s.	s.	PROPN
cjel-3568	205	11	blinder	blinder	PROPN
cjel-3568	205	12	,	,	PUNCT
cjel-3568	205	13	the	the	DET
cjel-3568	205	14	carbon	carbon	NOUN
cjel-3568	205	15	tax	tax	NOUN
cjel-3568	205	16	miracle	miracle	NOUN
cjel-3568	205	17	cure	cure	NOUN
cjel-3568	205	18	,	,	PUNCT
cjel-3568	206	1	wall	wall	PROPN
cjel-3568	206	2	st	st	PROPN
cjel-3568	206	3	.	.	PROPN
cjel-3568	206	4	j.	j.	PROPN
cjel-3568	206	5	(	(	PUNCT
cjel-3568	206	6	jan	jan	PROPN
cjel-3568	206	7	.	.	PROPN
cjel-3568	206	8	31	31	NUM
cjel-3568	206	9	,	,	PUNCT
cjel-3568	206	10	2011	2011	NUM
cjel-3568	206	11	,	,	PUNCT
cjel-3568	206	12	12:01	12:01	NUM
cjel-3568	206	13	am	am	NOUN
cjel-3568	206	14	)	)	PUNCT
cjel-3568	206	15	,	,	PUNCT
cjel-3568	206	16	http://www.wsj.com/articles/sb10001424052748703893104576108610681576914	http://www.wsj.com/articles/sb10001424052748703893104576108610681576914	PROPN
cjel-3568	207	1	[	[	X
cjel-3568	207	2	http://perma.cc/6kpz-7zjg	http://perma.cc/6kpz-7zjg	NOUN
cjel-3568	207	3	]	]	X
cjel-3568	207	4	;	;	PUNCT
cjel-3568	207	5	robert	robert	PROPN
cjel-3568	207	6	reich	reich	PROPN
cjel-3568	207	7	,	,	PUNCT
cjel-3568	207	8	inherit	inherit	VERB
cjel-3568	207	9	the	the	DET
cjel-3568	207	10	windfall	windfall	NOUN
cjel-3568	207	11	,	,	PUNCT
cjel-3568	207	12	am	be	AUX
cjel-3568	207	13	.	.	PUNCT
cjel-3568	208	1	prospect	prospect	PROPN
cjel-3568	208	2	(	(	PUNCT
cjel-3568	208	3	feb	feb	PROPN
cjel-3568	208	4	.	.	PROPN
cjel-3568	208	5	7	7	NUM
cjel-3568	208	6	,	,	PUNCT
cjel-3568	208	7	2007	2007	NUM
cjel-3568	208	8	)	)	PUNCT
cjel-3568	209	1	,	,	PUNCT
cjel-3568	209	2	http://prospect.org/article/inherit-windfall	http://prospect.org/article/inherit-windfall	VERB
cjel-3568	209	3	[	[	X
cjel-3568	209	4	https://perma.cc/jpr8-qrfw	https://perma.cc/jpr8-qrfw	PROPN
cjel-3568	209	5	]	]	PUNCT
cjel-3568	209	6	;	;	PUNCT
cjel-3568	209	7	joseph	joseph	PROPN
cjel-3568	209	8	stiglitz	stiglitz	PROPN
cjel-3568	209	9	,	,	PUNCT
cjel-3568	209	10	showdown	showdown	VERB
cjel-3568	209	11	in	in	ADP
cjel-3568	209	12	bali	bali	PROPN
cjel-3568	209	13	,	,	PUNCT
cjel-3568	209	14	project	project	NOUN
cjel-3568	209	15	syndicate	syndicate	NOUN
cjel-3568	209	16	(	(	PUNCT
cjel-3568	209	17	dec	dec	PROPN
cjel-3568	209	18	.	.	PROPN
cjel-3568	209	19	7	7	NUM
cjel-3568	209	20	,	,	PUNCT
cjel-3568	209	21	2007	2007	NUM
cjel-3568	209	22	)	)	PUNCT
cjel-3568	209	23	,	,	PUNCT
cjel-3568	209	24	http://www.projectsyndicate.org/commentary/showdown-in-bali	http://www.projectsyndicate.org/commentary/showdown-in-bali	VERB
cjel-3568	210	1	[	[	X
cjel-3568	210	2	http://perma.cc/s8qy-m4bq	http://perma.cc/s8qy-m4bq	PROPN
cjel-3568	210	3	]	]	X
cjel-3568	210	4	.	.	PUNCT
cjel-3568	211	1	41	41	NUM
cjel-3568	211	2	.	.	PUNCT
cjel-3568	212	1	negative	negative	ADJ
cjel-3568	212	2	externalities	externality	NOUN
cjel-3568	212	3	occur	occur	VERB
cjel-3568	212	4	when	when	SCONJ
cjel-3568	212	5	a	a	DET
cjel-3568	212	6	portion	portion	NOUN
cjel-3568	212	7	of	of	ADP
cjel-3568	212	8	the	the	DET
cjel-3568	212	9	costs	cost	NOUN
cjel-3568	212	10	of	of	ADP
cjel-3568	212	11	a	a	DET
cjel-3568	212	12	good	good	NOUN
cjel-3568	212	13	are	be	AUX
cjel-3568	212	14	borne	bear	VERB
cjel-3568	212	15	by	by	ADP
cjel-3568	212	16	parties	party	NOUN
cjel-3568	212	17	not	not	PART
cjel-3568	212	18	involved	involve	VERB
cjel-3568	212	19	in	in	ADP
cjel-3568	212	20	the	the	DET
cjel-3568	212	21	market	market	NOUN
cjel-3568	212	22	transaction	transaction	NOUN
cjel-3568	212	23	.	.	PUNCT
cjel-3568	213	1	if	if	SCONJ
cjel-3568	213	2	the	the	DET
cjel-3568	213	3	costs	cost	NOUN
cjel-3568	213	4	of	of	ADP
cjel-3568	213	5	production	production	NOUN
cjel-3568	213	6	are	be	AUX
cjel-3568	213	7	shifted	shift	VERB
cjel-3568	213	8	to	to	ADP
cjel-3568	213	9	third	third	ADJ
cjel-3568	213	10	parties	party	NOUN
cjel-3568	213	11	,	,	PUNCT
cjel-3568	213	12	then	then	ADV
cjel-3568	213	13	the	the	DET
cjel-3568	213	14	producer	producer	NOUN
cjel-3568	213	15	will	will	AUX
cjel-3568	213	16	offer	offer	VERB
cjel-3568	213	17	the	the	DET
cjel-3568	213	18	good	good	NOUN
cjel-3568	213	19	for	for	ADP
cjel-3568	213	20	a	a	DET
cjel-3568	213	21	lower	low	ADJ
cjel-3568	213	22	price	price	NOUN
cjel-3568	213	23	than	than	SCONJ
cjel-3568	213	24	she	she	PRON
cjel-3568	213	25	would	would	AUX
cjel-3568	213	26	have	have	VERB
cjel-3568	213	27	if	if	SCONJ
cjel-3568	213	28	she	she	PRON
cjel-3568	213	29	had	have	AUX
cjel-3568	213	30	borne	bear	VERB
cjel-3568	213	31	the	the	DET
cjel-3568	213	32	total	total	ADJ
cjel-3568	213	33	costs	cost	NOUN
cjel-3568	213	34	of	of	ADP
cjel-3568	213	35	production	production	NOUN
cjel-3568	213	36	herself	herself	PRON
cjel-3568	213	37	.	.	PUNCT
cjel-3568	214	1	if	if	SCONJ
cjel-3568	214	2	the	the	DET
cjel-3568	214	3	costs	cost	NOUN
cjel-3568	214	4	of	of	ADP
cjel-3568	214	5	consumption	consumption	NOUN
cjel-3568	214	6	are	be	AUX
cjel-3568	214	7	shifted	shift	VERB
cjel-3568	214	8	to	to	ADP
cjel-3568	214	9	third	third	ADJ
cjel-3568	214	10	parties	party	NOUN
cjel-3568	214	11	,	,	PUNCT
cjel-3568	214	12	then	then	ADV
cjel-3568	214	13	the	the	DET
cjel-3568	214	14	consumer	consumer	NOUN
cjel-3568	214	15	will	will	AUX
cjel-3568	214	16	offer	offer	VERB
cjel-3568	214	17	a	a	DET
cjel-3568	214	18	higher	high	ADJ
cjel-3568	214	19	price	price	NOUN
cjel-3568	214	20	for	for	ADP
cjel-3568	214	21	the	the	DET
cjel-3568	214	22	good	good	NOUN
cjel-3568	214	23	than	than	SCONJ
cjel-3568	214	24	she	she	PRON
cjel-3568	214	25	would	would	AUX
cjel-3568	214	26	have	have	VERB
cjel-3568	214	27	if	if	SCONJ
cjel-3568	214	28	she	she	PRON
cjel-3568	214	29	had	have	AUX
cjel-3568	214	30	borne	bear	VERB
cjel-3568	214	31	the	the	DET
cjel-3568	214	32	total	total	ADJ
cjel-3568	214	33	costs	cost	NOUN
cjel-3568	214	34	of	of	ADP
cjel-3568	214	35	consumption	consumption	NOUN
cjel-3568	214	36	herself	herself	PRON
cjel-3568	214	37	.	.	PUNCT
cjel-3568	215	1	theoretically	theoretically	ADV
cjel-3568	215	2	,	,	PUNCT
cjel-3568	215	3	those	those	PRON
cjel-3568	215	4	who	who	PRON
cjel-3568	215	5	are	be	AUX
cjel-3568	215	6	harmed	harm	VERB
cjel-3568	215	7	by	by	ADP
cjel-3568	215	8	another	another	DET
cjel-3568	215	9	party	party	NOUN
cjel-3568	215	10	’s	’s	PART
cjel-3568	215	11	activities	activity	NOUN
cjel-3568	215	12	may	may	AUX
cjel-3568	215	13	pay	pay	VERB
cjel-3568	215	14	them	they	PRON
cjel-3568	215	15	to	to	PART
cjel-3568	215	16	stop	stop	VERB
cjel-3568	215	17	or	or	CCONJ
cjel-3568	215	18	reduce	reduce	VERB
cjel-3568	215	19	those	those	DET
cjel-3568	215	20	activities	activity	NOUN
cjel-3568	215	21	,	,	PUNCT
cjel-3568	215	22	but	but	CCONJ
cjel-3568	215	23	transaction	transaction	NOUN
cjel-3568	215	24	costs	cost	NOUN
cjel-3568	215	25	and	and	CCONJ
cjel-3568	215	26	information	information	NOUN
cjel-3568	215	27	constraints	constraint	NOUN
cjel-3568	215	28	are	be	AUX
cjel-3568	215	29	likely	likely	ADJ
cjel-3568	215	30	to	to	PART
cjel-3568	215	31	impede	impede	VERB
cjel-3568	215	32	this	this	DET
cjel-3568	215	33	exchange	exchange	NOUN
cjel-3568	215	34	.	.	PUNCT
cjel-3568	216	1	see	see	VERB
cjel-3568	216	2	gruber	gruber	PROPN
cjel-3568	216	3	,	,	PUNCT
cjel-3568	216	4	supra	supra	PROPN
cjel-3568	216	5	note	note	PROPN
cjel-3568	216	6	25	25	NUM
cjel-3568	216	7	,	,	PUNCT
cjel-3568	216	8	at	at	ADP
cjel-3568	216	9	130–34	130–34	NUM
cjel-3568	216	10	.	.	PUNCT
cjel-3568	217	1	transaction	transaction	NOUN
cjel-3568	217	2	costs	cost	NOUN
cjel-3568	217	3	are	be	AUX
cjel-3568	217	4	the	the	DET
cjel-3568	217	5	costs	cost	NOUN
cjel-3568	217	6	associated	associate	VERB
cjel-3568	217	7	with	with	ADP
cjel-3568	217	8	finding	find	VERB
cjel-3568	217	9	the	the	DET
cjel-3568	217	10	right	right	ADJ
cjel-3568	217	11	parties	party	NOUN
cjel-3568	217	12	with	with	ADP
cjel-3568	217	13	whom	whom	PRON
cjel-3568	217	14	to	to	ADP
cjel-3568	217	15	bargain	bargain	NOUN
cjel-3568	217	16	,	,	PUNCT
cjel-3568	217	17	negotiating	negotiate	VERB
cjel-3568	217	18	an	an	DET
cjel-3568	217	19	agreement	agreement	NOUN
cjel-3568	217	20	that	that	PRON
cjel-3568	217	21	binds	bind	VERB
cjel-3568	217	22	all	all	DET
cjel-3568	217	23	parties	party	NOUN
cjel-3568	217	24	and	and	CCONJ
cjel-3568	217	25	addressing	address	VERB
cjel-3568	217	26	the	the	DET
cjel-3568	217	27	challenges	challenge	NOUN
cjel-3568	217	28	associated	associate	VERB
cjel-3568	217	29	with	with	ADP
cjel-3568	217	30	strategic	strategic	ADJ
cjel-3568	217	31	behavior	behavior	NOUN
cjel-3568	217	32	.	.	PUNCT
cjel-3568	218	1	such	such	ADJ
cjel-3568	218	2	exchanges	exchange	NOUN
cjel-3568	218	3	are	be	AUX
cjel-3568	218	4	not	not	PART
cjel-3568	218	5	always	always	ADV
cjel-3568	218	6	feasible	feasible	ADJ
cjel-3568	218	7	when	when	SCONJ
cjel-3568	218	8	common	common	ADJ
cjel-3568	218	9	pool	pool	NOUN
cjel-3568	218	10	resources	resource	NOUN
cjel-3568	218	11	,	,	PUNCT
cjel-3568	218	12	such	such	ADJ
cjel-3568	218	13	as	as	ADP
cjel-3568	218	14	air	air	NOUN
cjel-3568	218	15	and	and	CCONJ
cjel-3568	218	16	water	water	NOUN
cjel-3568	218	17	,	,	PUNCT
cjel-3568	218	18	are	be	AUX
cjel-3568	218	19	involved	involve	VERB
cjel-3568	218	20	.	.	PUNCT
cjel-3568	219	1	see	see	VERB
cjel-3568	219	2	i	i	PRON
cjel-3568	219	3	d.	d.	PROPN
cjel-3568	219	4	at	at	ADP
cjel-3568	219	5	134	134	NUM
cjel-3568	219	6	.	.	PUNCT
cjel-3568	220	1	42	42	NUM
cjel-3568	220	2	.	.	PUNCT
cjel-3568	221	1	see	see	VERB
cjel-3568	221	2	staff	staff	NOUN
cjel-3568	221	3	of	of	ADP
cjel-3568	221	4	joint	joint	ADJ
cjel-3568	221	5	comm	comm	NOUN
cjel-3568	221	6	.	.	PUNCT
cjel-3568	222	1	on	on	ADP
cjel-3568	222	2	taxation	taxation	NOUN
cjel-3568	222	3	,	,	PUNCT
cjel-3568	222	4	jcx-28	jcx-28	PROPN
cjel-3568	222	5	-	-	SYM
cjel-3568	222	6	12	12	NUM
cjel-3568	222	7	,	,	PUNCT
cjel-3568	222	8	present	present	ADJ
cjel-3568	222	9	law	law	NOUN
cjel-3568	222	10	and	and	CCONJ
cjel-3568	222	11	analysis	analysis	NOUN
cjel-3568	222	12	of	of	ADP
cjel-3568	222	13	energy	energy	NOUN
cjel-3568	222	14	-	-	PUNCT
cjel-3568	222	15	related	relate	VERB
cjel-3568	222	16	tax	tax	NOUN
cjel-3568	222	17	expenditures	expenditure	NOUN
cjel-3568	222	18	(	(	PUNCT
cjel-3568	222	19	2012	2012	NUM
cjel-3568	222	20	)	)	PUNCT
cjel-3568	222	21	.	.	PUNCT
cjel-3568	223	1	43	43	NUM
cjel-3568	223	2	.	.	PUNCT
cjel-3568	224	1	estimating	estimate	VERB
cjel-3568	224	2	those	those	DET
cjel-3568	224	3	social	social	ADJ
cjel-3568	224	4	costs	cost	NOUN
cjel-3568	224	5	is	be	AUX
cjel-3568	224	6	challenging	challenge	VERB
cjel-3568	224	7	.	.	PUNCT
cjel-3568	225	1	many	many	ADJ
cjel-3568	225	2	costs	cost	NOUN
cjel-3568	225	3	will	will	AUX
cjel-3568	225	4	be	be	AUX
cjel-3568	225	5	incurred	incur	VERB
cjel-3568	225	6	in	in	ADP
cjel-3568	225	7	the	the	DET
cjel-3568	225	8	present	present	NOUN
cjel-3568	225	9	,	,	PUNCT
cjel-3568	225	10	and	and	CCONJ
cjel-3568	225	11	the	the	DET
cjel-3568	225	12	benefits	benefit	NOUN
cjel-3568	225	13	(	(	PUNCT
cjel-3568	225	14	or	or	CCONJ
cjel-3568	225	15	the	the	DET
cjel-3568	225	16	costs	cost	NOUN
cjel-3568	225	17	of	of	ADP
cjel-3568	225	18	failure	failure	NOUN
cjel-3568	225	19	to	to	PART
cjel-3568	225	20	act	act	VERB
cjel-3568	225	21	)	)	PUNCT
cjel-3568	225	22	will	will	AUX
cjel-3568	225	23	be	be	AUX
cjel-3568	225	24	borne	bear	VERB
cjel-3568	225	25	primarily	primarily	ADV
cjel-3568	225	26	in	in	ADP
cjel-3568	225	27	the	the	DET
cjel-3568	225	28	future	future	NOUN
cjel-3568	225	29	.	.	PUNCT
cjel-3568	226	1	economic	economic	ADJ
cjel-3568	226	2	analysts	analyst	NOUN
cjel-3568	226	3	must	must	AUX
cjel-3568	226	4	select	select	VERB
cjel-3568	226	5	a	a	DET
cjel-3568	226	6	discount	discount	NOUN
cjel-3568	226	7	rate	rate	NOUN
cjel-3568	226	8	to	to	PART
cjel-3568	226	9	estimate	estimate	VERB
cjel-3568	226	10	the	the	DET
cjel-3568	226	11	present	present	ADJ
cjel-3568	226	12	value	value	NOUN
cjel-3568	226	13	of	of	ADP
cjel-3568	226	14	future	future	ADJ
cjel-3568	226	15	costs	cost	NOUN
cjel-3568	226	16	and	and	CCONJ
cjel-3568	226	17	benefits	benefit	NOUN
cjel-3568	226	18	and	and	CCONJ
cjel-3568	226	19	compare	compare	VERB
cjel-3568	226	20	them	they	PRON
cjel-3568	226	21	with	with	ADP
cjel-3568	226	22	those	those	PRON
cjel-3568	226	23	of	of	ADP
cjel-3568	226	24	the	the	DET
cjel-3568	226	25	present	present	NOUN
cjel-3568	226	26	.	.	PUNCT
cjel-3568	227	1	determining	determine	VERB
cjel-3568	227	2	the	the	DET
cjel-3568	227	3	appropriate	appropriate	ADJ
cjel-3568	227	4	discount	discount	NOUN
cjel-3568	227	5	rate	rate	NOUN
cjel-3568	227	6	is	be	AUX
cjel-3568	227	7	a	a	DET
cjel-3568	227	8	thorny	thorny	ADJ
cjel-3568	227	9	question	question	NOUN
cjel-3568	227	10	.	.	PUNCT
cjel-3568	228	1	nicholas	nicholas	PROPN
cjel-3568	228	2	stern	stern	PROPN
cjel-3568	228	3	,	,	PUNCT
cjel-3568	228	4	the	the	DET
cjel-3568	228	5	former	former	ADJ
cjel-3568	228	6	chief	chief	ADJ
cjel-3568	228	7	economist	economist	NOUN
cjel-3568	228	8	of	of	ADP
cjel-3568	228	9	the	the	DET
cjel-3568	228	10	world	world	PROPN
cjel-3568	228	11	bank	bank	PROPN
cjel-3568	228	12	,	,	PUNCT
cjel-3568	228	13	estimates	estimate	VERB
cjel-3568	228	14	the	the	DET
cjel-3568	228	15	marginal	marginal	ADJ
cjel-3568	228	16	damages	damage	NOUN
cjel-3568	228	17	per	per	ADP
cjel-3568	228	18	metric	metric	ADJ
cjel-3568	228	19	ton	ton	NOUN
cjel-3568	228	20	of	of	ADP
cjel-3568	228	21	carbon	carbon	NOUN
cjel-3568	228	22	dioxide	dioxide	NOUN
cjel-3568	228	23	at	at	ADP
cjel-3568	228	24	approximately	approximately	ADV
cjel-3568	228	25	eighty	eighty	NUM
cjel-3568	228	26	-	-	PUNCT
cjel-3568	228	27	five	five	NUM
cjel-3568	228	28	dollars	dollar	NOUN
cjel-3568	228	29	.	.	PUNCT
cjel-3568	229	1	see	see	VERB
cjel-3568	229	2	nicholas	nicholas	PROPN
cjel-3568	229	3	stern	stern	PROPN
cjel-3568	229	4	,	,	PUNCT
cjel-3568	229	5	the	the	DET
cjel-3568	229	6	economics	economic	NOUN
cjel-3568	229	7	of	of	ADP
cjel-3568	229	8	climate	climate	NOUN
cjel-3568	229	9	change	change	NOUN
cjel-3568	229	10	287	287	NUM
cjel-3568	229	11	(	(	PUNCT
cjel-3568	229	12	2007	2007	NUM
cjel-3568	229	13	)	)	PUNCT
cjel-3568	229	14	,	,	PUNCT
cjel-3568	229	15	http://www.wwf.se/source.php/1169157/stern%20report_exec%20summary.pdf	http://www.wwf.se/source.php/1169157/stern%20report_exec%20summary.pdf	PROPN
cjel-3568	230	1	[	[	X
cjel-3568	230	2	http://perma.cc/lz4z-ehgc	http://perma.cc/lz4z-ehgc	PROPN
cjel-3568	230	3	]	]	PUNCT
cjel-3568	230	4	.	.	PUNCT
cjel-3568	231	1	william	william	PROPN
cjel-3568	231	2	nordhaus	nordhaus	PROPN
cjel-3568	231	3	,	,	PUNCT
cjel-3568	231	4	a	a	DET
cjel-3568	231	5	yale	yale	NOUN
cjel-3568	231	6	economist	economist	NOUN
cjel-3568	231	7	,	,	PUNCT
cjel-3568	231	8	estimated	estimate	VERB
cjel-3568	231	9	that	that	SCONJ
cjel-3568	231	10	the	the	DET
cjel-3568	231	11	marginal	marginal	ADJ
cjel-3568	231	12	social	social	ADJ
cjel-3568	231	13	damage	damage	NOUN
cjel-3568	231	14	would	would	AUX
cjel-3568	231	15	be	be	AUX
cjel-3568	231	16	much	much	ADJ
cjel-3568	231	17	lower—$7.50	lower—$7.50	NOUN
cjel-3568	231	18	per	per	ADP
cjel-3568	231	19	ton	ton	NOUN
cjel-3568	231	20	of	of	ADP
cjel-3568	231	21	carbon	carbon	NOUN
cjel-3568	231	22	dioxide	dioxide	NOUN
cjel-3568	231	23	.	.	PUNCT
cjel-3568	232	1	see	see	VERB
cjel-3568	232	2	william	william	PROPN
cjel-3568	232	3	d.	d.	PROPN
cjel-3568	232	4	nordhaus	nordhaus	PROPN
cjel-3568	232	5	,	,	PUNCT
cjel-3568	232	6	a	a	DET
cjel-3568	232	7	question	question	NOUN
cjel-3568	232	8	of	of	ADP
cjel-3568	232	9	balance	balance	NOUN
cjel-3568	232	10	90	90	NUM
cjel-3568	232	11	,	,	PUNCT
cjel-3568	232	12	92–93	92–93	NUM
cjel-3568	232	13	tbl.5	tbl.5	ADJ
cjel-3568	232	14	-	-	PUNCT
cjel-3568	232	15	4	4	NUM
cjel-3568	232	16	(	(	PUNCT
cjel-3568	232	17	2008	2008	NUM
cjel-3568	232	18	)	)	PUNCT
cjel-3568	232	19	,	,	PUNCT
cjel-3568	232	20	http://www.econ.yale.edu/~nordhaus/homepage/balance_2nd_proofs.pdf	http://www.econ.yale.edu/~nordhaus/homepage/balance_2nd_proofs.pdf	NOUN
cjel-3568	233	1	[	[	X
cjel-3568	233	2	http://perma.cc/7d63-7jlb	http://perma.cc/7d63-7jlb	X
cjel-3568	233	3	]	]	PUNCT
cjel-3568	233	4	.	.	PUNCT
cjel-3568	234	1	economist	economist	PROPN
cjel-3568	234	2	martin	martin	PROPN
cjel-3568	234	3	weitzman	weitzman	PROPN
cjel-3568	234	4	suggests	suggest	VERB
cjel-3568	234	5	that	that	SCONJ
cjel-3568	234	6	the	the	DET
cjel-3568	234	7	pricing	pricing	NOUN
cjel-3568	234	8	of	of	ADP
cjel-3568	234	9	carbon	carbon	NOUN
cjel-3568	234	10	by	by	ADP
cjel-3568	234	11	nicholas	nicholas	PROPN
cjel-3568	234	12	stern	stern	PROPN
cjel-3568	234	13	should	should	AUX
cjel-3568	234	14	be	be	AUX
cjel-3568	234	15	used	use	VERB
cjel-3568	234	16	based	base	VERB
cjel-3568	234	17	on	on	ADP
cjel-3568	234	18	the	the	DET
cjel-3568	234	19	possibility	possibility	NOUN
cjel-3568	234	20	of	of	ADP
cjel-3568	234	21	catastrophic	catastrophic	ADJ
cjel-3568	234	22	loss	loss	NOUN
cjel-3568	234	23	and	and	CCONJ
cjel-3568	234	24	the	the	DET
cjel-3568	234	25	fat	fat	ADJ
cjel-3568	234	26	tail	tail	NOUN
cjel-3568	234	27	of	of	ADP
cjel-3568	234	28	risk	risk	NOUN
cjel-3568	234	29	distribution	distribution	NOUN
cjel-3568	234	30	.	.	PUNCT
cjel-3568	235	1	see	see	VERB
cjel-3568	235	2	martin	martin	PROPN
cjel-3568	235	3	l.	l.	PROPN
cjel-3568	235	4	weitzman	weitzman	PROPN
cjel-3568	235	5	,	,	PUNCT
cjel-3568	235	6	a	a	DET
cjel-3568	235	7	review	review	NOUN
cjel-3568	235	8	of	of	ADP
cjel-3568	235	9	the	the	DET
cjel-3568	235	10	stern	stern	ADJ
cjel-3568	235	11	review	review	NOUN
cjel-3568	235	12	on	on	ADP
cjel-3568	235	13	the	the	DET
cjel-3568	235	14	economics	economic	NOUN
cjel-3568	235	15	of	of	ADP
cjel-3568	235	16	climate	climate	NOUN
cjel-3568	235	17	change	change	NOUN
cjel-3568	235	18	,	,	PUNCT
cjel-3568	235	19	45	45	NUM
cjel-3568	235	20	j.	j.	PROPN
cjel-3568	235	21	econ	econ	PROPN
cjel-3568	235	22	.	.	PUNCT
cjel-3568	236	1	lit	lit	PROPN
cjel-3568	236	2	.	.	PUNCT
cjel-3568	237	1	686	686	NUM
cjel-3568	237	2	,	,	PUNCT
cjel-3568	237	3	703	703	NUM
cjel-3568	237	4	,	,	PUNCT
cjel-3568	237	5	719	719	NUM
cjel-3568	237	6	(	(	PUNCT
cjel-3568	237	7	2007	2007	NUM
cjel-3568	237	8	)	)	PUNCT
cjel-3568	237	9	;	;	PUNCT
cjel-3568	237	10	see	see	VERB
cjel-3568	237	11	also	also	ADV
cjel-3568	237	12	hsu	hsu	PROPN
cjel-3568	237	13	,	,	PUNCT
cjel-3568	237	14	supra	supra	PROPN
cjel-3568	237	15	note	note	PROPN
cjel-3568	237	16	21	21	NUM
cjel-3568	237	17	,	,	PUNCT
cjel-3568	237	18	at	at	ADP
cjel-3568	237	19	23	23	NUM
cjel-3568	237	20	.	.	PUNCT
cjel-3568	238	1	others	other	NOUN
cjel-3568	238	2	have	have	AUX
cjel-3568	238	3	concluded	conclude	VERB
cjel-3568	238	4	that	that	SCONJ
cjel-3568	238	5	if	if	SCONJ
cjel-3568	238	6	nordhaus	nordhaus	PROPN
cjel-3568	238	7	’s	’s	PART
cjel-3568	238	8	model	model	NOUN
cjel-3568	238	9	had	have	AUX
cjel-3568	238	10	included	include	VERB
cjel-3568	238	11	nonmarket	nonmarket	NOUN
cjel-3568	238	12	impacts	impact	NOUN
cjel-3568	238	13	in	in	ADP
cjel-3568	238	14	72	72	NUM
cjel-3568	238	15	columbia	columbia	PROPN
cjel-3568	238	16	journal	journal	NOUN
cjel-3568	238	17	of	of	ADP
cjel-3568	238	18	environmental	environmental	ADJ
cjel-3568	238	19	law	law	NOUN
cjel-3568	238	20	[	[	X
cjel-3568	238	21	vol	vol	NOUN
cjel-3568	238	22	.	.	PUNCT
cjel-3568	239	1	41:1	41:1	PRON
cjel-3568	239	2	establish	establish	VERB
cjel-3568	239	3	an	an	DET
cjel-3568	239	4	economically	economically	ADV
cjel-3568	239	5	efficient	efficient	ADJ
cjel-3568	239	6	price	price	NOUN
cjel-3568	239	7	for	for	ADP
cjel-3568	239	8	the	the	DET
cjel-3568	239	9	pollution	pollution	NOUN
cjel-3568	239	10	,	,	PUNCT
cjel-3568	239	11	internalizing	internalize	VERB
cjel-3568	239	12	the	the	DET
cjel-3568	239	13	negative	negative	ADJ
cjel-3568	239	14	externality.44	externality.44	NOUN
cjel-3568	239	15	a	a	DET
cjel-3568	239	16	carbon	carbon	NOUN
cjel-3568	239	17	tax	tax	NOUN
cjel-3568	239	18	or	or	CCONJ
cjel-3568	239	19	greenhouse	greenhouse	NOUN
cjel-3568	239	20	gas	gas	NOUN
cjel-3568	239	21	tax	tax	NOUN
cjel-3568	239	22	is	be	AUX
cjel-3568	239	23	precise,45	precise,45	NOUN
cjel-3568	239	24	flexible,46	flexible,46	NOUN
cjel-3568	239	25	and	and	CCONJ
cjel-3568	239	26	easily	easily	ADV
cjel-3568	239	27	implemented47	implemented47	NOUN
cjel-3568	239	28	and	and	CCONJ
cjel-3568	239	29	administered.48	administered.48	VERB
cjel-3568	239	30	it	it	PRON
cjel-3568	239	31	is	be	AUX
cjel-3568	239	32	less	less	ADV
cjel-3568	239	33	susceptible	susceptible	ADJ
cjel-3568	239	34	to	to	PART
cjel-3568	239	35	arbitrage49	arbitrage49	VERB
cjel-3568	239	36	and	and	CCONJ
cjel-3568	239	37	gaming50	gaming50	VERB
cjel-3568	239	38	and	and	CCONJ
cjel-3568	239	39	raises	raise	VERB
cjel-3568	239	40	fewer	few	ADJ
cjel-3568	239	41	sovereignty51	sovereignty51	NOUN
cjel-3568	239	42	and	and	CCONJ
cjel-3568	239	43	trade	trade	NOUN
cjel-3568	239	44	issues.52	issues.52	PROPN
cjel-3568	239	45	it	it	PRON
cjel-3568	239	46	also	also	ADV
cjel-3568	239	47	generates	generate	VERB
cjel-3568	239	48	revenue.53	revenue.53	NOUN
cjel-3568	239	49	a	a	DET
cjel-3568	239	50	less	less	ADV
cjel-3568	239	51	efficient	efficient	ADJ
cjel-3568	239	52	market	market	NOUN
cjel-3568	239	53	-	-	PUNCT
cjel-3568	239	54	based	base	VERB
cjel-3568	239	55	alternative	alternative	NOUN
cjel-3568	239	56	would	would	AUX
cjel-3568	239	57	be	be	AUX
cjel-3568	239	58	to	to	PART
cjel-3568	239	59	provide	provide	VERB
cjel-3568	239	60	subsidies54	subsidies54	NOUN
cjel-3568	239	61	to	to	PART
cjel-3568	239	62	encourage	encourage	VERB
cjel-3568	239	63	private	private	ADJ
cjel-3568	239	64	production	production	NOUN
cjel-3568	239	65	of	of	ADP
cjel-3568	239	66	substitute	substitute	NOUN
cjel-3568	239	67	goods.55	goods.55	NOUN
cjel-3568	239	68	subsidizing	subsidize	VERB
cjel-3568	239	69	substitute	substitute	NOUN
cjel-3568	239	70	goods	good	NOUN
cjel-3568	239	71	necessarily	necessarily	ADV
cjel-3568	239	72	entails	entail	VERB
cjel-3568	239	73	the	the	DET
cjel-3568	239	74	picking	picking	NOUN
cjel-3568	239	75	winners	winner	NOUN
cjel-3568	239	76	his	his	PRON
cjel-3568	239	77	model	model	NOUN
cjel-3568	239	78	,	,	PUNCT
cjel-3568	239	79	his	his	PRON
cjel-3568	239	80	damage	damage	NOUN
cjel-3568	239	81	estimates	estimate	NOUN
cjel-3568	239	82	would	would	AUX
cjel-3568	239	83	have	have	AUX
cjel-3568	239	84	matched	match	VERB
cjel-3568	239	85	stern	stern	ADJ
cjel-3568	239	86	’s	’s	PART
cjel-3568	239	87	.	.	PUNCT
cjel-3568	240	1	see	see	VERB
cjel-3568	240	2	hsu	hsu	PROPN
cjel-3568	240	3	,	,	PUNCT
cjel-3568	240	4	supra	supra	PROPN
cjel-3568	240	5	note	note	PROPN
cjel-3568	240	6	21	21	NUM
cjel-3568	240	7	,	,	PUNCT
cjel-3568	240	8	at	at	ADP
cjel-3568	240	9	28	28	NUM
cjel-3568	240	10	–	–	PUNCT
cjel-3568	240	11	29	29	NUM
cjel-3568	240	12	.	.	PUNCT
cjel-3568	241	1	nonmarket	nonmarket	NOUN
cjel-3568	241	2	impacts	impact	NOUN
cjel-3568	241	3	include	include	VERB
cjel-3568	241	4	harm	harm	NOUN
cjel-3568	241	5	to	to	ADP
cjel-3568	241	6	the	the	DET
cjel-3568	241	7	environment	environment	NOUN
cjel-3568	241	8	,	,	PUNCT
cjel-3568	241	9	such	such	ADJ
cjel-3568	241	10	as	as	ADP
cjel-3568	241	11	ecosystem	ecosystem	NOUN
cjel-3568	241	12	change	change	NOUN
cjel-3568	241	13	and	and	CCONJ
cjel-3568	241	14	species	species	NOUN
cjel-3568	241	15	loss	loss	NOUN
cjel-3568	241	16	;	;	PUNCT
cjel-3568	241	17	harm	harm	NOUN
cjel-3568	241	18	to	to	ADP
cjel-3568	241	19	human	human	ADJ
cjel-3568	241	20	health	health	NOUN
cjel-3568	241	21	,	,	PUNCT
cjel-3568	241	22	including	include	VERB
cjel-3568	241	23	the	the	DET
cjel-3568	241	24	spread	spread	NOUN
cjel-3568	241	25	of	of	ADP
cjel-3568	241	26	infectious	infectious	ADJ
cjel-3568	241	27	diseases	disease	NOUN
cjel-3568	241	28	;	;	PUNCT
cjel-3568	241	29	and	and	CCONJ
cjel-3568	241	30	increases	increase	NOUN
cjel-3568	241	31	in	in	ADP
cjel-3568	241	32	extreme	extreme	ADJ
cjel-3568	241	33	events	event	NOUN
cjel-3568	241	34	and	and	CCONJ
cjel-3568	241	35	catastrophes	catastrophe	NOUN
cjel-3568	241	36	.	.	PUNCT
cjel-3568	242	1	i	i	PRON
cjel-3568	242	2	d.	d.	PROPN
cjel-3568	242	3	at	at	ADP
cjel-3568	242	4	28	28	NUM
cjel-3568	242	5	.	.	PUNCT
cjel-3568	243	1	44	44	NUM
cjel-3568	243	2	.	.	PUNCT
cjel-3568	244	1	see	see	VERB
cjel-3568	244	2	hsu	hsu	PROPN
cjel-3568	244	3	,	,	PUNCT
cjel-3568	244	4	supra	supra	PROPN
cjel-3568	244	5	note	note	PROPN
cjel-3568	244	6	21	21	NUM
cjel-3568	244	7	,	,	PUNCT
cjel-3568	244	8	at	at	ADP
cjel-3568	244	9	22–23	22–23	NUM
cjel-3568	244	10	.	.	PROPN
cjel-3568	245	1	45	45	NUM
cjel-3568	245	2	.	.	X
cjel-3568	245	3	hsu	hsu	PROPN
cjel-3568	245	4	,	,	PUNCT
cjel-3568	245	5	supra	supra	PROPN
cjel-3568	245	6	note	note	PROPN
cjel-3568	245	7	21	21	NUM
cjel-3568	245	8	,	,	PUNCT
cjel-3568	245	9	at	at	ADP
cjel-3568	245	10	27	27	NUM
cjel-3568	245	11	.	.	PUNCT
cjel-3568	246	1	a	a	DET
cjel-3568	246	2	carbon	carbon	NOUN
cjel-3568	246	3	tax	tax	NOUN
cjel-3568	246	4	can	can	AUX
cjel-3568	246	5	place	place	VERB
cjel-3568	246	6	an	an	DET
cjel-3568	246	7	increment	increment	NOUN
cjel-3568	246	8	of	of	ADP
cjel-3568	246	9	cost	cost	NOUN
cjel-3568	246	10	on	on	ADP
cjel-3568	246	11	an	an	DET
cjel-3568	246	12	increment	increment	NOUN
cjel-3568	246	13	of	of	ADP
cjel-3568	246	14	damage	damage	NOUN
cjel-3568	246	15	,	,	PUNCT
cjel-3568	246	16	the	the	DET
cjel-3568	246	17	estimated	estimate	VERB
cjel-3568	246	18	marginal	marginal	ADJ
cjel-3568	246	19	damage	damage	NOUN
cjel-3568	246	20	,	,	PUNCT
cjel-3568	246	21	caused	cause	VERB
cjel-3568	246	22	by	by	ADP
cjel-3568	246	23	a	a	DET
cjel-3568	246	24	ton	ton	NOUN
cjel-3568	246	25	of	of	ADP
cjel-3568	246	26	carbon	carbon	NOUN
cjel-3568	246	27	dioxide	dioxide	NOUN
cjel-3568	246	28	emitted	emit	VERB
cjel-3568	246	29	.	.	PUNCT
cjel-3568	247	1	see	see	VERB
cjel-3568	247	2	i	i	PRON
cjel-3568	247	3	d.	d.	PROPN
cjel-3568	247	4	the	the	DET
cjel-3568	247	5	carbon	carbon	NOUN
cjel-3568	247	6	tax	tax	NOUN
cjel-3568	247	7	would	would	AUX
cjel-3568	247	8	increase	increase	VERB
cjel-3568	247	9	prices	price	NOUN
cjel-3568	247	10	at	at	ADP
cjel-3568	247	11	every	every	DET
cjel-3568	247	12	stage	stage	NOUN
cjel-3568	247	13	of	of	ADP
cjel-3568	247	14	manufacture	manufacture	NOUN
cjel-3568	247	15	and	and	CCONJ
cjel-3568	247	16	use	use	NOUN
cjel-3568	247	17	when	when	SCONJ
cjel-3568	247	18	fossil	fossil	ADJ
cjel-3568	247	19	fuels	fuel	NOUN
cjel-3568	247	20	are	be	AUX
cjel-3568	247	21	used	use	VERB
cjel-3568	247	22	;	;	PUNCT
cjel-3568	247	23	the	the	DET
cjel-3568	247	24	effect	effect	NOUN
cjel-3568	247	25	on	on	ADP
cjel-3568	247	26	the	the	DET
cjel-3568	247	27	price	price	NOUN
cjel-3568	247	28	of	of	ADP
cjel-3568	247	29	each	each	DET
cjel-3568	247	30	good	good	NOUN
cjel-3568	247	31	is	be	AUX
cjel-3568	247	32	proportionate	proportionate	ADJ
cjel-3568	247	33	to	to	ADP
cjel-3568	247	34	the	the	DET
cjel-3568	247	35	carbon	carbon	NOUN
cjel-3568	247	36	emissions	emission	NOUN
cjel-3568	247	37	of	of	ADP
cjel-3568	247	38	its	its	PRON
cjel-3568	247	39	production	production	NOUN
cjel-3568	247	40	process	process	NOUN
cjel-3568	247	41	and	and	CCONJ
cjel-3568	247	42	transmission	transmission	NOUN
cjel-3568	247	43	.	.	PUNCT
cjel-3568	248	1	see	see	VERB
cjel-3568	248	2	i	i	PRON
cjel-3568	248	3	d.	d.	PROPN
cjel-3568	248	4	46	46	NUM
cjel-3568	248	5	.	.	PUNCT
cjel-3568	249	1	see	see	VERB
cjel-3568	249	2	i	i	PRON
cjel-3568	249	3	d.	d.	PROPN
cjel-3568	249	4	at	at	ADP
cjel-3568	249	5	70	70	NUM
cjel-3568	249	6	.	.	PUNCT
cjel-3568	250	1	a	a	DET
cjel-3568	250	2	carbon	carbon	NOUN
cjel-3568	250	3	tax	tax	NOUN
cjel-3568	250	4	sends	send	VERB
cjel-3568	250	5	a	a	DET
cjel-3568	250	6	steady	steady	ADJ
cjel-3568	250	7	price	price	NOUN
cjel-3568	250	8	signal	signal	NOUN
cjel-3568	250	9	.	.	PUNCT
cjel-3568	251	1	if	if	SCONJ
cjel-3568	251	2	the	the	DET
cjel-3568	251	3	carbon	carbon	NOUN
cjel-3568	251	4	tax	tax	NOUN
cjel-3568	251	5	at	at	ADP
cjel-3568	251	6	some	some	DET
cjel-3568	251	7	level	level	NOUN
cjel-3568	251	8	does	do	AUX
cjel-3568	251	9	not	not	PART
cjel-3568	251	10	reduce	reduce	VERB
cjel-3568	251	11	emissions	emission	NOUN
cjel-3568	251	12	,	,	PUNCT
cjel-3568	251	13	legislation	legislation	NOUN
cjel-3568	251	14	may	may	AUX
cjel-3568	251	15	index	index	VERB
cjel-3568	251	16	the	the	DET
cjel-3568	251	17	tax	tax	NOUN
cjel-3568	251	18	to	to	ADP
cjel-3568	251	19	carbon	carbon	NOUN
cjel-3568	251	20	emissions	emission	NOUN
cjel-3568	251	21	levels	level	NOUN
cjel-3568	251	22	so	so	SCONJ
cjel-3568	251	23	that	that	SCONJ
cjel-3568	251	24	the	the	DET
cjel-3568	251	25	tax	tax	NOUN
cjel-3568	251	26	ratchets	ratchet	VERB
cjel-3568	251	27	up	up	ADP
cjel-3568	251	28	until	until	SCONJ
cjel-3568	251	29	it	it	PRON
cjel-3568	251	30	has	have	VERB
cjel-3568	251	31	an	an	DET
cjel-3568	251	32	impact	impact	NOUN
cjel-3568	251	33	.	.	PUNCT
cjel-3568	252	1	see	see	VERB
cjel-3568	252	2	i	i	PRON
cjel-3568	252	3	d.	d.	PROPN
cjel-3568	252	4	at	at	ADP
cjel-3568	252	5	104–113	104–113	NUM
cjel-3568	252	6	.	.	PUNCT
cjel-3568	253	1	47	47	NUM
cjel-3568	253	2	.	.	PUNCT
cjel-3568	254	1	a	a	DET
cjel-3568	254	2	carbon	carbon	NOUN
cjel-3568	254	3	tax	tax	NOUN
cjel-3568	254	4	may	may	AUX
cjel-3568	254	5	draw	draw	VERB
cjel-3568	254	6	on	on	ADP
cjel-3568	254	7	existing	exist	VERB
cjel-3568	254	8	infrastructure	infrastructure	NOUN
cjel-3568	254	9	for	for	ADP
cjel-3568	254	10	quick	quick	ADJ
cjel-3568	254	11	implementation	implementation	NOUN
cjel-3568	254	12	.	.	PUNCT
cjel-3568	255	1	a	a	DET
cjel-3568	255	2	carbon	carbon	NOUN
cjel-3568	255	3	tax	tax	NOUN
cjel-3568	255	4	may	may	AUX
cjel-3568	255	5	be	be	AUX
cjel-3568	255	6	implemented	implement	VERB
cjel-3568	255	7	as	as	ADP
cjel-3568	255	8	a	a	DET
cjel-3568	255	9	tax	tax	NOUN
cjel-3568	255	10	on	on	ADP
cjel-3568	255	11	large	large	ADJ
cjel-3568	255	12	-	-	PUNCT
cjel-3568	255	13	scale	scale	NOUN
cjel-3568	255	14	energy	energy	NOUN
cjel-3568	255	15	producers	producer	NOUN
cjel-3568	255	16	and	and	CCONJ
cjel-3568	255	17	consumers	consumer	NOUN
cjel-3568	255	18	.	.	PUNCT
cjel-3568	256	1	see	see	VERB
cjel-3568	256	2	gilbert	gilbert	PROPN
cjel-3568	256	3	e.	e.	PROPN
cjel-3568	256	4	metcalf	metcalf	PROPN
cjel-3568	256	5	et	et	PROPN
cjel-3568	256	6	al	al	PROPN
cjel-3568	256	7	.	.	PROPN
cjel-3568	256	8	,	,	PUNCT
cjel-3568	256	9	analysis	analysis	NOUN
cjel-3568	256	10	of	of	ADP
cjel-3568	256	11	u.s	u.s	PROPN
cjel-3568	256	12	.	.	PROPN
cjel-3568	256	13	greenhouse	greenhouse	NOUN
cjel-3568	256	14	gas	gas	NOUN
cjel-3568	256	15	tax	tax	NOUN
cjel-3568	256	16	proposals	proposal	NOUN
cjel-3568	256	17	9–10	9–10	NOUN
cjel-3568	256	18	(	(	PUNCT
cjel-3568	256	19	nat’l	nat’l	NUM
cjel-3568	256	20	bureau	bureau	PROPN
cjel-3568	256	21	of	of	ADP
cjel-3568	256	22	econ	econ	PROPN
cjel-3568	256	23	.	.	PUNCT
cjel-3568	257	1	research	research	PROPN
cjel-3568	257	2	,	,	PUNCT
cjel-3568	257	3	working	work	VERB
cjel-3568	257	4	paper	paper	NOUN
cjel-3568	257	5	no	no	NOUN
cjel-3568	257	6	.	.	PROPN
cjel-3568	257	7	13980	13980	NUM
cjel-3568	257	8	,	,	PUNCT
cjel-3568	257	9	2008	2008	NUM
cjel-3568	257	10	)	)	PUNCT
cjel-3568	257	11	,	,	PUNCT
cjel-3568	257	12	http://www.nber.org/papers/w13980	http://www.nber.org/papers/w13980	PROPN
cjel-3568	258	1	[	[	X
cjel-3568	258	2	http://perma.cc/2j67-8jnl	http://perma.cc/2j67-8jnl	X
cjel-3568	258	3	]	]	X
cjel-3568	258	4	(	(	PUNCT
cjel-3568	258	5	noting	note	VERB
cjel-3568	258	6	that	that	SCONJ
cjel-3568	258	7	applying	apply	VERB
cjel-3568	258	8	a	a	DET
cjel-3568	258	9	tax	tax	NOUN
cjel-3568	258	10	at	at	ADP
cjel-3568	258	11	an	an	DET
cjel-3568	258	12	upstream	upstream	ADJ
cjel-3568	258	13	point	point	NOUN
cjel-3568	258	14	reduces	reduce	VERB
cjel-3568	258	15	administrative	administrative	ADJ
cjel-3568	258	16	costs	cost	NOUN
cjel-3568	258	17	to	to	ADP
cjel-3568	258	18	the	the	DET
cjel-3568	258	19	government	government	NOUN
cjel-3568	258	20	)	)	PUNCT
cjel-3568	258	21	.	.	PUNCT
cjel-3568	259	1	48	48	NUM
cjel-3568	259	2	.	.	X
cjel-3568	260	1	hsu	hsu	PROPN
cjel-3568	260	2	,	,	PUNCT
cjel-3568	260	3	supra	supra	PROPN
cjel-3568	260	4	note	note	PROPN
cjel-3568	260	5	21	21	NUM
cjel-3568	260	6	,	,	PUNCT
cjel-3568	260	7	at	at	ADP
cjel-3568	260	8	84–89	84–89	NUM
cjel-3568	260	9	.	.	PUNCT
cjel-3568	261	1	a	a	DET
cjel-3568	261	2	carbon	carbon	NOUN
cjel-3568	261	3	tax	tax	NOUN
cjel-3568	261	4	has	have	VERB
cjel-3568	261	5	pervasive	pervasive	ADJ
cjel-3568	261	6	effects	effect	NOUN
cjel-3568	261	7	.	.	PUNCT
cjel-3568	262	1	it	it	PRON
cjel-3568	262	2	sends	send	VERB
cjel-3568	262	3	a	a	DET
cjel-3568	262	4	consistent	consistent	ADJ
cjel-3568	262	5	price	price	NOUN
cjel-3568	262	6	signal	signal	NOUN
cjel-3568	262	7	over	over	ADP
cjel-3568	262	8	time	time	NOUN
cjel-3568	262	9	.	.	PUNCT
cjel-3568	263	1	it	it	PRON
cjel-3568	263	2	therefore	therefore	ADV
cjel-3568	263	3	continues	continue	VERB
cjel-3568	263	4	to	to	PART
cjel-3568	263	5	incentivize	incentivize	VERB
cjel-3568	263	6	investments	investment	NOUN
cjel-3568	263	7	in	in	ADP
cjel-3568	263	8	energy	energy	NOUN
cjel-3568	263	9	efficiency	efficiency	NOUN
cjel-3568	263	10	and	and	CCONJ
cjel-3568	263	11	alternative	alternative	ADJ
cjel-3568	263	12	energy	energy	NOUN
cjel-3568	263	13	resources	resource	NOUN
cjel-3568	263	14	when	when	SCONJ
cjel-3568	263	15	those	those	DET
cjel-3568	263	16	changes	change	NOUN
cjel-3568	263	17	might	might	AUX
cjel-3568	263	18	be	be	AUX
cjel-3568	263	19	cheapest	cheap	ADJ
cjel-3568	263	20	—	—	PUNCT
cjel-3568	263	21	in	in	ADP
cjel-3568	263	22	a	a	DET
cjel-3568	263	23	down	down	ADJ
cjel-3568	263	24	economy	economy	NOUN
cjel-3568	263	25	.	.	PUNCT
cjel-3568	264	1	see	see	VERB
cjel-3568	264	2	i	i	PRON
cjel-3568	264	3	d.	d.	PROPN
cjel-3568	264	4	at	at	ADP
cjel-3568	264	5	70	70	NUM
cjel-3568	264	6	.	.	PUNCT
cjel-3568	265	1	49	49	NUM
cjel-3568	265	2	.	.	PUNCT
cjel-3568	266	1	i	i	PRON
cjel-3568	266	2	d.	d.	PROPN
cjel-3568	266	3	at	at	ADP
cjel-3568	266	4	77–83	77–83	NUM
cjel-3568	266	5	.	.	PUNCT
cjel-3568	267	1	50	50	NUM
cjel-3568	267	2	.	.	PUNCT
cjel-3568	268	1	i	i	PRON
cjel-3568	268	2	d.	d.	PROPN
cjel-3568	268	3	at	at	ADP
cjel-3568	268	4	27	27	NUM
cjel-3568	268	5	.	.	PUNCT
cjel-3568	269	1	51	51	NUM
cjel-3568	269	2	.	.	PUNCT
cjel-3568	270	1	i	i	PRON
cjel-3568	270	2	d.	d.	PROPN
cjel-3568	270	3	at	at	ADP
cjel-3568	270	4	46–52	46–52	NUM
cjel-3568	270	5	.	.	PUNCT
cjel-3568	271	1	a	a	DET
cjel-3568	271	2	global	global	ADJ
cjel-3568	271	3	carbon	carbon	NOUN
cjel-3568	271	4	tax	tax	NOUN
cjel-3568	271	5	would	would	AUX
cjel-3568	271	6	function	function	VERB
cjel-3568	271	7	similarly	similarly	ADV
cjel-3568	271	8	to	to	ADP
cjel-3568	271	9	other	other	ADJ
cjel-3568	271	10	international	international	ADJ
cjel-3568	271	11	treaties	treaty	NOUN
cjel-3568	271	12	,	,	PUNCT
cjel-3568	271	13	requiring	require	VERB
cjel-3568	271	14	all	all	DET
cjel-3568	271	15	signatories	signatory	NOUN
cjel-3568	271	16	to	to	PART
cjel-3568	271	17	take	take	VERB
cjel-3568	271	18	the	the	DET
cjel-3568	271	19	same	same	ADJ
cjel-3568	271	20	actions	action	NOUN
cjel-3568	271	21	,	,	PUNCT
cjel-3568	271	22	avoiding	avoid	VERB
cjel-3568	271	23	concerns	concern	NOUN
cjel-3568	271	24	about	about	ADP
cjel-3568	271	25	sovereignty	sovereignty	NOUN
cjel-3568	271	26	.	.	PUNCT
cjel-3568	272	1	i	i	PRON
cjel-3568	272	2	d.	d.	VERB
cjel-3568	272	3	at	at	ADP
cjel-3568	272	4	93–95	93–95	NUM
cjel-3568	272	5	.	.	PUNCT
cjel-3568	273	1	52	52	NUM
cjel-3568	273	2	.	.	PUNCT
cjel-3568	274	1	i	i	PRON
cjel-3568	274	2	d.	d.	PROPN
cjel-3568	274	3	at	at	ADP
cjel-3568	274	4	91–100	91–100	PROPN
cjel-3568	274	5	;	;	PUNCT
cjel-3568	274	6	see	see	VERB
cjel-3568	274	7	also	also	ADV
cjel-3568	274	8	timothy	timothy	PROPN
cjel-3568	274	9	meyer	meyer	PROPN
cjel-3568	274	10	,	,	PUNCT
cjel-3568	274	11	energy	energy	NOUN
cjel-3568	274	12	subsidies	subsidy	NOUN
cjel-3568	274	13	and	and	CCONJ
cjel-3568	274	14	the	the	DET
cjel-3568	274	15	world	world	NOUN
cjel-3568	274	16	trade	trade	NOUN
cjel-3568	274	17	organization	organization	NOUN
cjel-3568	274	18	,	,	PUNCT
cjel-3568	274	19	17	17	NUM
cjel-3568	274	20	asil	asil	NOUN
cjel-3568	274	21	insights	insight	NOUN
cjel-3568	274	22	22	22	NUM
cjel-3568	274	23	(	(	PUNCT
cjel-3568	274	24	2013	2013	NUM
cjel-3568	274	25	)	)	PUNCT
cjel-3568	274	26	,	,	PUNCT
cjel-3568	274	27	https://www.asil.org/insights/volume/17/issue/22/energysubsidies-and-world-trade-organization	https://www.asil.org/insights/volume/17/issue/22/energysubsidies-and-world-trade-organization	NOUN
cjel-3568	275	1	[	[	X
cjel-3568	275	2	http://perma.cc/4we2-bzl7	http://perma.cc/4we2-bzl7	X
cjel-3568	275	3	]	]	X
cjel-3568	275	4	.	.	PUNCT
cjel-3568	276	1	53	53	NUM
cjel-3568	276	2	.	.	X
cjel-3568	276	3	hsu	hsu	PROPN
cjel-3568	276	4	,	,	PUNCT
cjel-3568	276	5	supra	supra	PROPN
cjel-3568	276	6	note	note	PROPN
cjel-3568	276	7	21	21	NUM
cjel-3568	276	8	,	,	PUNCT
cjel-3568	276	9	at	at	ADP
cjel-3568	276	10	101–03	101–03	NOUN
cjel-3568	276	11	.	.	PUNCT
cjel-3568	277	1	in	in	ADP
cjel-3568	277	2	the	the	DET
cjel-3568	277	3	united	united	PROPN
cjel-3568	277	4	states	states	PROPN
cjel-3568	277	5	,	,	PUNCT
cjel-3568	277	6	a	a	DET
cjel-3568	277	7	carbon	carbon	NOUN
cjel-3568	277	8	tax	tax	NOUN
cjel-3568	277	9	of	of	ADP
cjel-3568	277	10	thirty	thirty	NUM
cjel-3568	277	11	dollars	dollar	NOUN
cjel-3568	277	12	per	per	ADP
cjel-3568	277	13	ton	ton	NOUN
cjel-3568	277	14	would	would	AUX
cjel-3568	277	15	generate	generate	VERB
cjel-3568	277	16	an	an	DET
cjel-3568	277	17	estimated	estimate	VERB
cjel-3568	277	18	$	$	SYM
cjel-3568	277	19	145	145	NUM
cjel-3568	277	20	billion	billion	NUM
cjel-3568	277	21	in	in	ADP
cjel-3568	277	22	annual	annual	ADJ
cjel-3568	277	23	revenue	revenue	NOUN
cjel-3568	277	24	.	.	PUNCT
cjel-3568	278	1	see	see	VERB
cjel-3568	278	2	yoram	yoram	PROPN
cjel-3568	278	3	bauman	bauman	PROPN
cjel-3568	278	4	&	&	CCONJ
cjel-3568	278	5	shiling	shiling	PROPN
cjel-3568	278	6	hsu	hsu	PROPN
cjel-3568	278	7	,	,	PUNCT
cjel-3568	278	8	the	the	DET
cjel-3568	278	9	most	most	ADV
cjel-3568	278	10	sensible	sensible	ADJ
cjel-3568	278	11	tax	tax	NOUN
cjel-3568	278	12	of	of	ADP
cjel-3568	278	13	all	all	DET
cjel-3568	278	14	,	,	PUNCT
cjel-3568	278	15	n.y	n.y	PROPN
cjel-3568	278	16	.	.	PROPN
cjel-3568	278	17	times	times	PROPN
cjel-3568	278	18	(	(	PUNCT
cjel-3568	278	19	july	july	PROPN
cjel-3568	278	20	4	4	NUM
cjel-3568	278	21	,	,	PUNCT
cjel-3568	278	22	2012	2012	NUM
cjel-3568	278	23	)	)	PUNCT
cjel-3568	278	24	,	,	PUNCT
cjel-3568	278	25	http://www.nytimes.com	http://www.nytimes.com	X
cjel-3568	279	1	/2012/07/05	/2012/07/05	PROPN
cjel-3568	279	2	/	/	SYM
cjel-3568	279	3	opinion	opinion	NOUN
cjel-3568	279	4	/	/	SYM
cjel-3568	279	5	a	a	DET
cjel-3568	279	6	-	-	PUNCT
cjel-3568	279	7	carbon	carbon	NOUN
cjel-3568	279	8	-	-	PUNCT
cjel-3568	279	9	tax	tax	NOUN
cjel-3568	279	10	-	-	PUNCT
cjel-3568	279	11	sensible	sensible	NOUN
cjel-3568	279	12	-	-	PUNCT
cjel-3568	279	13	for	for	ADP
cjel-3568	279	14	-	-	PUNCT
cjel-3568	279	15	all.html?_r=1	all.html?_r=1	NOUN
cjel-3568	279	16	[	[	X
cjel-3568	279	17	https://perma.cc/fs3ne8ju	https://perma.cc/fs3ne8ju	X
cjel-3568	279	18	]	]	X
cjel-3568	279	19	.	.	PUNCT
cjel-3568	280	1	54	54	NUM
cjel-3568	280	2	.	.	PUNCT
cjel-3568	281	1	subsidies	subsidy	NOUN
cjel-3568	281	2	lower	low	ADJ
cjel-3568	281	3	the	the	DET
cjel-3568	281	4	cost	cost	NOUN
cjel-3568	281	5	of	of	ADP
cjel-3568	281	6	goods	good	NOUN
cjel-3568	281	7	and	and	CCONJ
cjel-3568	281	8	encourage	encourage	VERB
cjel-3568	281	9	private	private	ADJ
cjel-3568	281	10	purchases	purchase	NOUN
cjel-3568	281	11	and	and	CCONJ
cjel-3568	281	12	sales	sale	NOUN
cjel-3568	281	13	.	.	PUNCT
cjel-3568	282	1	see	see	VERB
cjel-3568	282	2	gruber	gruber	PROPN
cjel-3568	282	3	,	,	PUNCT
cjel-3568	282	4	supra	supra	PROPN
cjel-3568	282	5	note	note	PROPN
cjel-3568	282	6	25	25	NUM
cjel-3568	282	7	,	,	PUNCT
cjel-3568	282	8	at	at	ADP
cjel-3568	282	9	7	7	NUM
cjel-3568	282	10	.	.	X
cjel-3568	282	11	55	55	NUM
cjel-3568	282	12	.	.	PUNCT
cjel-3568	283	1	see	see	VERB
cjel-3568	283	2	i	i	PRON
cjel-3568	283	3	d.	d.	PROPN
cjel-3568	283	4	2016	2016	NUM
cjel-3568	283	5	]	]	PUNCT
cjel-3568	283	6	picking	pick	VERB
cjel-3568	283	7	winners	winner	NOUN
cjel-3568	283	8	and	and	CCONJ
cjel-3568	283	9	losers	loser	NOUN
cjel-3568	283	10	73	73	NUM
cjel-3568	283	11	and	and	CCONJ
cjel-3568	283	12	losers	loser	NOUN
cjel-3568	283	13	.	.	PUNCT
cjel-3568	284	1	to	to	PART
cjel-3568	284	2	reduce	reduce	VERB
cjel-3568	284	3	the	the	DET
cjel-3568	284	4	harm	harm	NOUN
cjel-3568	284	5	from	from	ADP
cjel-3568	284	6	fossil	fossil	ADJ
cjel-3568	284	7	fuels	fuel	NOUN
cjel-3568	284	8	by	by	ADP
cjel-3568	284	9	encouraging	encourage	VERB
cjel-3568	284	10	specific	specific	ADJ
cjel-3568	284	11	alternatives	alternative	NOUN
cjel-3568	284	12	,	,	PUNCT
cjel-3568	284	13	policymakers	policymaker	NOUN
cjel-3568	284	14	must	must	AUX
cjel-3568	284	15	choose	choose	VERB
cjel-3568	284	16	the	the	DET
cjel-3568	284	17	alternate	alternate	ADJ
cjel-3568	284	18	behaviors	behavior	NOUN
cjel-3568	284	19	and	and	CCONJ
cjel-3568	284	20	the	the	DET
cjel-3568	284	21	substitute	substitute	NOUN
cjel-3568	284	22	technologies	technology	NOUN
cjel-3568	284	23	to	to	PART
cjel-3568	284	24	support	support	VERB
cjel-3568	284	25	,	,	PUNCT
cjel-3568	284	26	expanding	expand	VERB
cjel-3568	284	27	their	their	PRON
cjel-3568	284	28	need	need	NOUN
cjel-3568	284	29	for	for	ADP
cjel-3568	284	30	information	information	NOUN
cjel-3568	284	31	and	and	CCONJ
cjel-3568	284	32	the	the	DET
cjel-3568	284	33	scope	scope	NOUN
cjel-3568	284	34	of	of	ADP
cjel-3568	284	35	agreement.56	agreement.56	NOUN
cjel-3568	284	36	in	in	ADP
cjel-3568	284	37	contrast	contrast	NOUN
cjel-3568	284	38	,	,	PUNCT
cjel-3568	284	39	taxes	taxis	NOUN
cjel-3568	284	40	on	on	ADP
cjel-3568	284	41	negative	negative	ADJ
cjel-3568	284	42	externalities	externality	NOUN
cjel-3568	284	43	are	be	AUX
cjel-3568	284	44	superior	superior	ADJ
cjel-3568	284	45	to	to	ADP
cjel-3568	284	46	subsidies	subsidy	NOUN
cjel-3568	284	47	because	because	SCONJ
cjel-3568	284	48	they	they	PRON
cjel-3568	284	49	are	be	AUX
cjel-3568	284	50	neutral	neutral	ADJ
cjel-3568	284	51	with	with	ADP
cjel-3568	284	52	respect	respect	NOUN
cjel-3568	284	53	to	to	ADP
cjel-3568	284	54	the	the	DET
cjel-3568	284	55	behavioral	behavioral	ADJ
cjel-3568	284	56	and	and	CCONJ
cjel-3568	284	57	technological	technological	ADJ
cjel-3568	284	58	choices57	choices57	NOUN
cjel-3568	284	59	the	the	DET
cjel-3568	284	60	public	public	NOUN
cjel-3568	284	61	might	might	AUX
cjel-3568	284	62	make	make	VERB
cjel-3568	284	63	to	to	PART
cjel-3568	284	64	avoid	avoid	VERB
cjel-3568	284	65	the	the	DET
cjel-3568	284	66	higher	high	ADJ
cjel-3568	284	67	prices	price	NOUN
cjel-3568	284	68	that	that	PRON
cjel-3568	284	69	result	result	VERB
cjel-3568	284	70	from	from	ADP
cjel-3568	284	71	the	the	DET
cjel-3568	284	72	tax	tax	NOUN
cjel-3568	284	73	on	on	ADP
cjel-3568	284	74	the	the	DET
cjel-3568	284	75	harmful	harmful	ADJ
cjel-3568	284	76	activity.58	activity.58	NOUN
cjel-3568	284	77	market	market	NOUN
cjel-3568	284	78	processes	process	NOUN
cjel-3568	284	79	determine	determine	VERB
cjel-3568	284	80	the	the	DET
cjel-3568	284	81	most	most	ADV
cjel-3568	284	82	efficient	efficient	ADJ
cjel-3568	284	83	means	mean	NOUN
cjel-3568	284	84	for	for	ADP
cjel-3568	284	85	responding	respond	VERB
cjel-3568	284	86	to	to	ADP
cjel-3568	284	87	the	the	DET
cjel-3568	284	88	tax.59	tax.59	PROPN
cjel-3568	284	89	at	at	ADP
cjel-3568	284	90	each	each	DET
cjel-3568	284	91	stage	stage	NOUN
cjel-3568	284	92	,	,	PUNCT
cjel-3568	284	93	congress	congress	PROPN
cjel-3568	284	94	has	have	AUX
cjel-3568	284	95	chosen	choose	VERB
cjel-3568	284	96	inefficient	inefficient	ADJ
cjel-3568	284	97	mechanisms	mechanism	NOUN
cjel-3568	284	98	to	to	PART
cjel-3568	284	99	manage	manage	VERB
cjel-3568	284	100	fossil	fossil	NOUN
cjel-3568	284	101	fuel	fuel	NOUN
cjel-3568	284	102	externalities	externality	NOUN
cjel-3568	284	103	.	.	PUNCT
cjel-3568	285	1	instead	instead	ADV
cjel-3568	285	2	of	of	ADP
cjel-3568	285	3	using	use	VERB
cjel-3568	285	4	market	market	NOUN
cjel-3568	285	5	-	-	PUNCT
cjel-3568	285	6	based	base	VERB
cjel-3568	285	7	mechanisms	mechanism	NOUN
cjel-3568	285	8	,	,	PUNCT
cjel-3568	285	9	such	such	ADJ
cjel-3568	285	10	as	as	ADP
cjel-3568	285	11	taxes60	taxes60	NOUN
cjel-3568	285	12	or	or	CCONJ
cjel-3568	285	13	cap	cap	NOUN
cjel-3568	285	14	-	-	PUNCT
cjel-3568	285	15	and	and	CCONJ
cjel-3568	285	16	-	-	PUNCT
cjel-3568	285	17	trade	trade	NOUN
cjel-3568	285	18	programs	program	NOUN
cjel-3568	285	19	,	,	PUNCT
cjel-3568	285	20	it	it	PRON
cjel-3568	285	21	uses	use	VERB
cjel-3568	285	22	command	command	NOUN
cjel-3568	285	23	-	-	PUNCT
cjel-3568	285	24	and	and	CCONJ
cjel-3568	285	25	-	-	PUNCT
cjel-3568	285	26	control	control	NOUN
cjel-3568	285	27	regulation.61	regulation.61	NOUN
cjel-3568	285	28	instead	instead	ADV
cjel-3568	285	29	of	of	ADP
cjel-3568	285	30	fully	fully	ADV
cjel-3568	285	31	internalizing	internalize	VERB
cjel-3568	285	32	56	56	NUM
cjel-3568	285	33	.	.	PUNCT
cjel-3568	286	1	see	see	VERB
cjel-3568	286	2	staff	staff	NOUN
cjel-3568	286	3	of	of	ADP
cjel-3568	286	4	joint	joint	ADJ
cjel-3568	286	5	comm	comm	NOUN
cjel-3568	286	6	.	.	PUNCT
cjel-3568	287	1	on	on	ADP
cjel-3568	287	2	taxation	taxation	NOUN
cjel-3568	287	3	,	,	PUNCT
cjel-3568	287	4	supra	supra	PROPN
cjel-3568	287	5	note	note	NOUN
cjel-3568	287	6	42	42	NUM
cjel-3568	287	7	,	,	PUNCT
cjel-3568	287	8	at	at	ADP
cjel-3568	287	9	24	24	NUM
cjel-3568	287	10	.	.	PUNCT
cjel-3568	287	11	57	57	NUM
cjel-3568	287	12	.	.	PUNCT
cjel-3568	288	1	see	see	VERB
cjel-3568	288	2	hsu	hsu	PROPN
cjel-3568	288	3	,	,	PUNCT
cjel-3568	288	4	supra	supra	PROPN
cjel-3568	288	5	note	note	PROPN
cjel-3568	288	6	21	21	NUM
cjel-3568	288	7	,	,	PUNCT
cjel-3568	288	8	at	at	ADP
cjel-3568	288	9	53–64	53–64	NUM
cjel-3568	288	10	.	.	PUNCT
cjel-3568	289	1	it	it	PRON
cjel-3568	289	2	offers	offer	VERB
cjel-3568	289	3	no	no	DET
cjel-3568	289	4	incentive	incentive	NOUN
cjel-3568	289	5	to	to	PART
cjel-3568	289	6	invest	invest	VERB
cjel-3568	289	7	in	in	ADP
cjel-3568	289	8	any	any	DET
cjel-3568	289	9	particular	particular	ADJ
cjel-3568	289	10	form	form	NOUN
cjel-3568	289	11	of	of	ADP
cjel-3568	289	12	capital	capital	NOUN
cjel-3568	289	13	.	.	PUNCT
cjel-3568	290	1	firms	firm	NOUN
cjel-3568	290	2	can	can	AUX
cjel-3568	290	3	respond	respond	VERB
cjel-3568	290	4	to	to	ADP
cjel-3568	290	5	carbon	carbon	NOUN
cjel-3568	290	6	taxes	taxis	NOUN
cjel-3568	290	7	in	in	ADP
cjel-3568	290	8	ways	way	NOUN
cjel-3568	290	9	that	that	PRON
cjel-3568	290	10	they	they	PRON
cjel-3568	290	11	think	think	VERB
cjel-3568	290	12	are	be	AUX
cjel-3568	290	13	efficient	efficient	ADJ
cjel-3568	290	14	and	and	CCONJ
cjel-3568	290	15	effective	effective	ADJ
cjel-3568	290	16	.	.	PUNCT
cjel-3568	291	1	innovators	innovator	NOUN
cjel-3568	291	2	may	may	AUX
cjel-3568	291	3	compete	compete	VERB
cjel-3568	291	4	to	to	PART
cjel-3568	291	5	develop	develop	VERB
cjel-3568	291	6	the	the	DET
cjel-3568	291	7	best	good	ADJ
cjel-3568	291	8	and	and	CCONJ
cjel-3568	291	9	cheapest	cheap	ADJ
cjel-3568	291	10	technologies	technology	NOUN
cjel-3568	291	11	to	to	PART
cjel-3568	291	12	reduce	reduce	VERB
cjel-3568	291	13	emissions	emission	NOUN
cjel-3568	291	14	.	.	PUNCT
cjel-3568	292	1	the	the	DET
cjel-3568	292	2	incentives	incentive	NOUN
cjel-3568	292	3	to	to	PART
cjel-3568	292	4	innovate	innovate	VERB
cjel-3568	292	5	are	be	AUX
cjel-3568	292	6	broad	broad	ADJ
cjel-3568	292	7	and	and	CCONJ
cjel-3568	292	8	reach	reach	VERB
cjel-3568	292	9	not	not	PART
cjel-3568	292	10	only	only	ADV
cjel-3568	292	11	energy	energy	NOUN
cjel-3568	292	12	generation	generation	NOUN
cjel-3568	292	13	,	,	PUNCT
cjel-3568	292	14	but	but	CCONJ
cjel-3568	292	15	also	also	ADV
cjel-3568	292	16	energy	energy	NOUN
cjel-3568	292	17	use	use	NOUN
cjel-3568	292	18	(	(	PUNCT
cjel-3568	292	19	energy	energy	NOUN
cjel-3568	292	20	efficient	efficient	ADJ
cjel-3568	292	21	building	building	NOUN
cjel-3568	292	22	envelope	envelope	NOUN
cjel-3568	292	23	structures	structure	NOUN
cjel-3568	292	24	,	,	PUNCT
cjel-3568	292	25	heating	heating	NOUN
cjel-3568	292	26	and	and	CCONJ
cjel-3568	292	27	cooling	cool	VERB
cjel-3568	292	28	systems	system	NOUN
cjel-3568	292	29	,	,	PUNCT
cjel-3568	292	30	etc	etc	X
cjel-3568	292	31	.	.	X
cjel-3568	292	32	)	)	PUNCT
cjel-3568	292	33	.	.	PUNCT
cjel-3568	293	1	see	see	VERB
cjel-3568	293	2	i	i	PRON
cjel-3568	293	3	d.	d.	PROPN
cjel-3568	293	4	at	at	ADP
cjel-3568	293	5	64–68	64–68	NUM
cjel-3568	293	6	.	.	PUNCT
cjel-3568	294	1	58	58	NUM
cjel-3568	294	2	.	.	PUNCT
cjel-3568	295	1	see	see	VERB
cjel-3568	295	2	staff	staff	NOUN
cjel-3568	295	3	of	of	ADP
cjel-3568	295	4	joint	joint	ADJ
cjel-3568	295	5	comm	comm	NOUN
cjel-3568	295	6	.	.	PUNCT
cjel-3568	296	1	on	on	ADP
cjel-3568	296	2	taxation	taxation	NOUN
cjel-3568	296	3	,	,	PUNCT
cjel-3568	296	4	supra	supra	PROPN
cjel-3568	296	5	note	note	NOUN
cjel-3568	296	6	42	42	NUM
cjel-3568	296	7	,	,	PUNCT
cjel-3568	296	8	at	at	ADP
cjel-3568	296	9	24	24	NUM
cjel-3568	296	10	.	.	PUNCT
cjel-3568	297	1	59	59	NUM
cjel-3568	297	2	.	.	PUNCT
cjel-3568	298	1	brian	brian	PROPN
cjel-3568	298	2	d.	d.	PROPN
cjel-3568	298	3	galle	galle	PROPN
cjel-3568	298	4	,	,	PUNCT
cjel-3568	298	5	the	the	DET
cjel-3568	298	6	tragedy	tragedy	NOUN
cjel-3568	298	7	of	of	ADP
cjel-3568	298	8	the	the	DET
cjel-3568	298	9	carrots	carrot	NOUN
cjel-3568	298	10	:	:	PUNCT
cjel-3568	298	11	economics	economic	NOUN
cjel-3568	298	12	&	&	CCONJ
cjel-3568	298	13	politics	politic	NOUN
cjel-3568	298	14	in	in	ADP
cjel-3568	298	15	the	the	DET
cjel-3568	298	16	choice	choice	NOUN
cjel-3568	298	17	of	of	ADP
cjel-3568	298	18	price	price	NOUN
cjel-3568	298	19	instruments	instrument	NOUN
cjel-3568	298	20	,	,	PUNCT
cjel-3568	298	21	64	64	NUM
cjel-3568	298	22	stan	stan	NOUN
cjel-3568	298	23	.	.	PUNCT
cjel-3568	299	1	l.	l.	PROPN
cjel-3568	299	2	rev	rev	PROPN
cjel-3568	299	3	.	.	PROPN
cjel-3568	300	1	797	797	NUM
cjel-3568	300	2	(	(	PUNCT
cjel-3568	300	3	2012	2012	NUM
cjel-3568	300	4	)	)	PUNCT
cjel-3568	300	5	.	.	PUNCT
cjel-3568	301	1	furthermore	furthermore	ADV
cjel-3568	301	2	,	,	PUNCT
cjel-3568	301	3	a	a	DET
cjel-3568	301	4	tax	tax	NOUN
cjel-3568	301	5	on	on	ADP
cjel-3568	301	6	greenhouse	greenhouse	NOUN
cjel-3568	301	7	gases	gas	NOUN
cjel-3568	301	8	is	be	AUX
cjel-3568	301	9	better	well	ADJ
cjel-3568	301	10	as	as	ADP
cjel-3568	301	11	a	a	DET
cjel-3568	301	12	matter	matter	NOUN
cjel-3568	301	13	of	of	ADP
cjel-3568	301	14	political	political	ADJ
cjel-3568	301	15	economy	economy	NOUN
cjel-3568	301	16	.	.	PUNCT
cjel-3568	302	1	because	because	SCONJ
cjel-3568	302	2	entrepreneurs	entrepreneur	NOUN
cjel-3568	302	3	will	will	AUX
cjel-3568	302	4	respond	respond	VERB
cjel-3568	302	5	to	to	ADP
cjel-3568	302	6	the	the	DET
cjel-3568	302	7	carbon	carbon	NOUN
cjel-3568	302	8	tax	tax	NOUN
cjel-3568	302	9	in	in	ADP
cjel-3568	302	10	many	many	ADJ
cjel-3568	302	11	different	different	ADJ
cjel-3568	302	12	ways	way	NOUN
cjel-3568	302	13	,	,	PUNCT
cjel-3568	302	14	no	no	DET
cjel-3568	302	15	single	single	ADJ
cjel-3568	302	16	innovation	innovation	NOUN
cjel-3568	302	17	will	will	AUX
cjel-3568	302	18	have	have	VERB
cjel-3568	302	19	sufficiently	sufficiently	ADV
cjel-3568	302	20	broad	broad	ADJ
cjel-3568	302	21	support	support	NOUN
cjel-3568	302	22	to	to	PART
cjel-3568	302	23	resist	resist	VERB
cjel-3568	302	24	future	future	ADJ
cjel-3568	302	25	policy	policy	NOUN
cjel-3568	302	26	changes	change	NOUN
cjel-3568	302	27	that	that	PRON
cjel-3568	302	28	might	might	AUX
cjel-3568	302	29	reduce	reduce	VERB
cjel-3568	302	30	the	the	DET
cjel-3568	302	31	value	value	NOUN
cjel-3568	302	32	of	of	ADP
cjel-3568	302	33	their	their	PRON
cjel-3568	302	34	initial	initial	ADJ
cjel-3568	302	35	capital	capital	NOUN
cjel-3568	302	36	investments	investment	NOUN
cjel-3568	302	37	.	.	PUNCT
cjel-3568	303	1	see	see	VERB
cjel-3568	303	2	hsu	hsu	PROPN
cjel-3568	303	3	,	,	PUNCT
cjel-3568	303	4	supra	supra	PROPN
cjel-3568	303	5	note	note	PROPN
cjel-3568	303	6	21	21	NUM
cjel-3568	303	7	,	,	PUNCT
cjel-3568	303	8	at	at	ADP
cjel-3568	303	9	41–46	41–46	NUM
cjel-3568	303	10	.	.	PUNCT
cjel-3568	303	11	60	60	NUM
cjel-3568	303	12	.	.	PUNCT
cjel-3568	304	1	while	while	SCONJ
cjel-3568	304	2	congress	congress	PROPN
cjel-3568	304	3	has	have	AUX
cjel-3568	304	4	developed	develop	VERB
cjel-3568	304	5	a	a	DET
cjel-3568	304	6	number	number	NOUN
cjel-3568	304	7	of	of	ADP
cjel-3568	304	8	greenhouse	greenhouse	NOUN
cjel-3568	304	9	gas	gas	NOUN
cjel-3568	304	10	tax	tax	NOUN
cjel-3568	304	11	proposals	proposal	NOUN
cjel-3568	304	12	in	in	ADP
cjel-3568	304	13	the	the	DET
cjel-3568	304	14	recent	recent	ADJ
cjel-3568	304	15	years	year	NOUN
cjel-3568	304	16	,	,	PUNCT
cjel-3568	304	17	no	no	DET
cjel-3568	304	18	plans	plan	NOUN
cjel-3568	304	19	for	for	ADP
cjel-3568	304	20	such	such	ADJ
cjel-3568	304	21	taxes	taxis	NOUN
cjel-3568	304	22	are	be	AUX
cjel-3568	304	23	currently	currently	ADV
cjel-3568	304	24	under	under	ADP
cjel-3568	304	25	consideration	consideration	NOUN
cjel-3568	304	26	.	.	PUNCT
cjel-3568	305	1	see	see	VERB
cjel-3568	305	2	generally	generally	ADV
cjel-3568	305	3	american	american	ADJ
cjel-3568	305	4	clean	clean	ADJ
cjel-3568	305	5	energy	energy	NOUN
cjel-3568	305	6	and	and	CCONJ
cjel-3568	305	7	security	security	NOUN
cjel-3568	305	8	act	act	NOUN
cjel-3568	305	9	of	of	ADP
cjel-3568	305	10	2009	2009	NUM
cjel-3568	305	11	,	,	PUNCT
cjel-3568	305	12	h.r	h.r	PROPN
cjel-3568	305	13	.	.	PROPN
cjel-3568	305	14	2454	2454	NUM
cjel-3568	305	15	,	,	PUNCT
cjel-3568	305	16	111th	111th	ADJ
cjel-3568	305	17	cong	cong	NOUN
cjel-3568	305	18	.	.	PUNCT
cjel-3568	306	1	(	(	PUNCT
cjel-3568	306	2	2009	2009	NUM
cjel-3568	306	3	)	)	PUNCT
cjel-3568	306	4	;	;	PUNCT
cjel-3568	306	5	america	america	PROPN
cjel-3568	306	6	’s	’s	PART
cjel-3568	306	7	climate	climate	PROPN
cjel-3568	306	8	security	security	PROPN
cjel-3568	306	9	act	act	NOUN
cjel-3568	306	10	of	of	ADP
cjel-3568	306	11	2007	2007	NUM
cjel-3568	306	12	,	,	PUNCT
cjel-3568	306	13	s.	s.	PROPN
cjel-3568	306	14	2191	2191	NUM
cjel-3568	306	15	,	,	PUNCT
cjel-3568	306	16	110th	110th	ADJ
cjel-3568	306	17	cong	cong	NOUN
cjel-3568	306	18	.	.	PUNCT
cjel-3568	307	1	(	(	PUNCT
cjel-3568	307	2	2007	2007	NUM
cjel-3568	307	3	)	)	PUNCT
cjel-3568	307	4	;	;	PUNCT
cjel-3568	307	5	low	low	ADJ
cjel-3568	307	6	carbon	carbon	NOUN
cjel-3568	307	7	economy	economy	NOUN
cjel-3568	307	8	act	act	NOUN
cjel-3568	307	9	of	of	ADP
cjel-3568	307	10	2007	2007	NUM
cjel-3568	307	11	,	,	PUNCT
cjel-3568	307	12	s.	s.	PROPN
cjel-3568	307	13	1766	1766	NUM
cjel-3568	307	14	,	,	PUNCT
cjel-3568	307	15	110th	110th	ADJ
cjel-3568	307	16	cong	cong	NOUN
cjel-3568	307	17	.	.	PUNCT
cjel-3568	308	1	(	(	PUNCT
cjel-3568	308	2	2007	2007	NUM
cjel-3568	308	3	)	)	PUNCT
cjel-3568	308	4	;	;	PUNCT
cjel-3568	308	5	global	global	ADJ
cjel-3568	308	6	warming	warming	NOUN
cjel-3568	308	7	reduction	reduction	NOUN
cjel-3568	308	8	act	act	NOUN
cjel-3568	308	9	,	,	PUNCT
cjel-3568	308	10	s.	s.	PROPN
cjel-3568	308	11	485	485	NUM
cjel-3568	308	12	,	,	PUNCT
cjel-3568	308	13	110th	110th	ADJ
cjel-3568	308	14	cong	cong	NOUN
cjel-3568	308	15	.	.	PUNCT
cjel-3568	309	1	(	(	PUNCT
cjel-3568	309	2	2007	2007	NUM
cjel-3568	309	3	)	)	PUNCT
cjel-3568	309	4	;	;	PUNCT
cjel-3568	309	5	global	global	ADJ
cjel-3568	309	6	warming	warm	VERB
cjel-3568	309	7	pollution	pollution	NOUN
cjel-3568	309	8	reduction	reduction	NOUN
cjel-3568	309	9	act	act	PROPN
cjel-3568	309	10	,	,	PUNCT
cjel-3568	309	11	s.	s.	PROPN
cjel-3568	309	12	309	309	NUM
cjel-3568	309	13	,	,	PUNCT
cjel-3568	309	14	110th	110th	ADJ
cjel-3568	309	15	cong	cong	NOUN
cjel-3568	309	16	.	.	PUNCT
cjel-3568	310	1	(	(	PUNCT
cjel-3568	310	2	2007	2007	NUM
cjel-3568	310	3	)	)	PUNCT
cjel-3568	310	4	;	;	PUNCT
cjel-3568	310	5	climate	climate	NOUN
cjel-3568	310	6	stewardship	stewardship	NOUN
cjel-3568	310	7	and	and	CCONJ
cjel-3568	310	8	innovation	innovation	NOUN
cjel-3568	310	9	act	act	NOUN
cjel-3568	310	10	of	of	ADP
cjel-3568	310	11	2007	2007	NUM
cjel-3568	310	12	,	,	PUNCT
cjel-3568	310	13	s.	s.	PROPN
cjel-3568	310	14	280	280	NUM
cjel-3568	310	15	,	,	PUNCT
cjel-3568	310	16	110th	110th	ADJ
cjel-3568	310	17	cong	cong	NOUN
cjel-3568	310	18	.	.	PUNCT
cjel-3568	311	1	(	(	PUNCT
cjel-3568	311	2	2007	2007	NUM
cjel-3568	311	3	)	)	PUNCT
cjel-3568	311	4	;	;	PUNCT
cjel-3568	311	5	safe	safe	ADJ
cjel-3568	311	6	climate	climate	NOUN
cjel-3568	311	7	act	act	NOUN
cjel-3568	311	8	of	of	ADP
cjel-3568	311	9	2006	2006	NUM
cjel-3568	311	10	,	,	PUNCT
cjel-3568	311	11	h.r	h.r	PROPN
cjel-3568	311	12	.	.	PROPN
cjel-3568	311	13	5642	5642	NUM
cjel-3568	311	14	,	,	PUNCT
cjel-3568	311	15	109th	109th	ADJ
cjel-3568	311	16	cong	cong	NOUN
cjel-3568	311	17	.	.	PUNCT
cjel-3568	312	1	(	(	PUNCT
cjel-3568	312	2	2006	2006	NUM
cjel-3568	312	3	)	)	PUNCT
cjel-3568	312	4	;	;	PUNCT
cjel-3568	312	5	keep	keep	VERB
cjel-3568	312	6	america	america	PROPN
cjel-3568	312	7	competitive	competitive	ADJ
cjel-3568	312	8	global	global	ADJ
cjel-3568	312	9	warming	warming	NOUN
cjel-3568	312	10	policy	policy	NOUN
cjel-3568	312	11	act	act	NOUN
cjel-3568	312	12	of	of	ADP
cjel-3568	312	13	2006	2006	NUM
cjel-3568	312	14	,	,	PUNCT
cjel-3568	312	15	h.r	h.r	PROPN
cjel-3568	312	16	.	.	PROPN
cjel-3568	312	17	5049	5049	NUM
cjel-3568	312	18	,	,	PUNCT
cjel-3568	312	19	109th	109th	ADJ
cjel-3568	312	20	cong	cong	NOUN
cjel-3568	312	21	.	.	PUNCT
cjel-3568	313	1	(	(	PUNCT
cjel-3568	313	2	2006	2006	NUM
cjel-3568	313	3	)	)	PUNCT
cjel-3568	313	4	.	.	PUNCT
cjel-3568	314	1	61	61	NUM
cjel-3568	314	2	.	.	PUNCT
cjel-3568	315	1	the	the	DET
cjel-3568	315	2	obama	obama	PROPN
cjel-3568	315	3	administration	administration	PROPN
cjel-3568	315	4	recently	recently	ADV
cjel-3568	315	5	sought	seek	VERB
cjel-3568	315	6	to	to	PART
cjel-3568	315	7	regulate	regulate	VERB
cjel-3568	315	8	carbon	carbon	NOUN
cjel-3568	315	9	emissions	emission	NOUN
cjel-3568	315	10	under	under	ADP
cjel-3568	315	11	the	the	DET
cjel-3568	315	12	clean	clean	PROPN
cjel-3568	315	13	air	air	PROPN
cjel-3568	315	14	act	act	PROPN
cjel-3568	315	15	,	,	PUNCT
cjel-3568	315	16	directing	direct	VERB
cjel-3568	315	17	the	the	DET
cjel-3568	315	18	environmental	environmental	PROPN
cjel-3568	315	19	protection	protection	PROPN
cjel-3568	315	20	agency	agency	PROPN
cjel-3568	315	21	to	to	PART
cjel-3568	315	22	promulgate	promulgate	VERB
cjel-3568	315	23	regulations	regulation	NOUN
cjel-3568	315	24	to	to	PART
cjel-3568	315	25	regulate	regulate	VERB
cjel-3568	315	26	carbon	carbon	NOUN
cjel-3568	315	27	dioxide	dioxide	NOUN
cjel-3568	315	28	emissions	emission	NOUN
cjel-3568	315	29	.	.	PUNCT
cjel-3568	316	1	these	these	DET
cjel-3568	316	2	regulations	regulation	NOUN
cjel-3568	316	3	have	have	AUX
cjel-3568	316	4	been	be	AUX
cjel-3568	316	5	published	publish	VERB
cjel-3568	316	6	as	as	ADP
cjel-3568	316	7	the	the	DET
cjel-3568	316	8	clean	clean	ADJ
cjel-3568	316	9	power	power	NOUN
cjel-3568	316	10	plan	plan	NOUN
cjel-3568	316	11	.	.	PUNCT
cjel-3568	317	1	see	see	VERB
cjel-3568	317	2	clean	clean	ADJ
cjel-3568	317	3	power	power	NOUN
cjel-3568	317	4	plan	plan	NOUN
cjel-3568	317	5	for	for	ADP
cjel-3568	317	6	existing	exist	VERB
cjel-3568	317	7	power	power	NOUN
cjel-3568	317	8	plants	plant	NOUN
cjel-3568	317	9	,	,	PUNCT
cjel-3568	317	10	epa	epa	PROPN
cjel-3568	317	11	(	(	PUNCT
cjel-3568	317	12	nov	nov	PROPN
cjel-3568	317	13	.	.	PROPN
cjel-3568	317	14	20	20	NUM
cjel-3568	317	15	,	,	PUNCT
cjel-3568	317	16	2015	2015	NUM
cjel-3568	317	17	)	)	PUNCT
cjel-3568	317	18	,	,	PUNCT
cjel-3568	317	19	http://www.epa.gov/cleanpowerplan/clean-power-plan-existing-power-plants	http://www.epa.gov/cleanpowerplan/clean-power-plan-existing-power-plant	NOUN
cjel-3568	318	1	[	[	X
cjel-3568	318	2	https://perma.cc/9xbl-n73w	https://perma.cc/9xbl-n73w	X
cjel-3568	318	3	]	]	PUNCT
cjel-3568	318	4	.	.	PUNCT
cjel-3568	319	1	the	the	DET
cjel-3568	319	2	regulations	regulation	NOUN
cjel-3568	319	3	are	be	AUX
cjel-3568	319	4	currently	currently	ADV
cjel-3568	319	5	embroiled	embroil	VERB
cjel-3568	319	6	in	in	ADP
cjel-3568	319	7	lawsuits	lawsuit	NOUN
cjel-3568	319	8	brought	bring	VERB
cjel-3568	319	9	by	by	ADP
cjel-3568	319	10	the	the	DET
cjel-3568	319	11	attorneys	attorney	NOUN
cjel-3568	319	12	general	general	ADJ
cjel-3568	319	13	in	in	ADP
cjel-3568	319	14	twenty	twenty	NUM
cjel-3568	319	15	-	-	PUNCT
cjel-3568	319	16	four	four	NUM
cjel-3568	319	17	states	state	NOUN
cjel-3568	319	18	.	.	PUNCT
cjel-3568	320	1	suzanne	suzanne	PROPN
cjel-3568	320	2	goldenberg	goldenberg	PROPN
cjel-3568	320	3	,	,	PUNCT
cjel-3568	320	4	obama	obama	PROPN
cjel-3568	320	5	’s	’s	PART
cjel-3568	320	6	carbon	carbon	NOUN
cjel-3568	320	7	reduction	reduction	NOUN
cjel-3568	320	8	plan	plan	NOUN
cjel-3568	320	9	under	under	ADP
cjel-3568	320	10	attack	attack	NOUN
cjel-3568	320	11	from	from	ADP
cjel-3568	320	12	24	24	NUM
cjel-3568	320	13	states	state	NOUN
cjel-3568	320	14	and	and	CCONJ
cjel-3568	320	15	republicans	republicans	PROPN
cjel-3568	320	16	,	,	PUNCT
cjel-3568	320	17	guardian	guardian	NOUN
cjel-3568	320	18	(	(	PUNCT
cjel-3568	320	19	oct	oct	PROPN
cjel-3568	320	20	.	.	PROPN
cjel-3568	320	21	23	23	NUM
cjel-3568	320	22	,	,	PUNCT
cjel-3568	320	23	2015	2015	NUM
cjel-3568	320	24	,	,	PUNCT
cjel-3568	320	25	1:22	1:22	NUM
cjel-3568	320	26	pm	pm	NOUN
cjel-3568	320	27	)	)	PUNCT
cjel-3568	320	28	,	,	PUNCT
cjel-3568	320	29	http://www.theguardian.com/us-news/2015/oct/23/obama-carbon-coal-power-plant-epalawsuit-republicans	http://www.theguardian.com/us-news/2015/oct/23/obama-carbon-coal-power-plant-epalawsuit-republican	VERB
cjel-3568	320	30	[	[	X
cjel-3568	320	31	https://perma.cc/r7zp-ygwr	https://perma.cc/r7zp-ygwr	X
cjel-3568	320	32	]	]	PUNCT
cjel-3568	320	33	.	.	PUNCT
cjel-3568	321	1	74	74	NUM
cjel-3568	321	2	columbia	columbia	PROPN
cjel-3568	321	3	journal	journal	PROPN
cjel-3568	321	4	of	of	ADP
cjel-3568	321	5	environmental	environmental	ADJ
cjel-3568	321	6	law	law	NOUN
cjel-3568	322	1	[	[	X
cjel-3568	322	2	vol	vol	NOUN
cjel-3568	322	3	.	.	PUNCT
cjel-3568	323	1	41:1	41:1	NUM
cjel-3568	323	2	the	the	DET
cjel-3568	323	3	social	social	ADJ
cjel-3568	323	4	costs	cost	NOUN
cjel-3568	323	5	in	in	ADP
cjel-3568	323	6	the	the	DET
cjel-3568	323	7	price	price	NOUN
cjel-3568	323	8	of	of	ADP
cjel-3568	323	9	fossil	fossil	ADJ
cjel-3568	323	10	fuels	fuel	NOUN
cjel-3568	323	11	,	,	PUNCT
cjel-3568	323	12	congress	congress	PROPN
cjel-3568	323	13	undercuts	undercut	VERB
cjel-3568	323	14	its	its	PRON
cjel-3568	323	15	own	own	ADJ
cjel-3568	323	16	regulation	regulation	NOUN
cjel-3568	323	17	by	by	ADP
cjel-3568	323	18	subsidizing	subsidize	VERB
cjel-3568	323	19	them	they	PRON
cjel-3568	323	20	through	through	ADP
cjel-3568	323	21	the	the	DET
cjel-3568	323	22	income	income	NOUN
cjel-3568	323	23	tax.62	tax.62	NOUN
cjel-3568	323	24	instead	instead	ADV
cjel-3568	323	25	of	of	ADP
cjel-3568	323	26	taxing	tax	VERB
cjel-3568	323	27	the	the	DET
cjel-3568	323	28	negative	negative	ADJ
cjel-3568	323	29	externalities	externality	NOUN
cjel-3568	323	30	associated	associate	VERB
cjel-3568	323	31	with	with	ADP
cjel-3568	323	32	fossil	fossil	ADJ
cjel-3568	323	33	fuels	fuel	NOUN
cjel-3568	323	34	,	,	PUNCT
cjel-3568	323	35	it	it	PRON
cjel-3568	323	36	subsidizes	subsidize	VERB
cjel-3568	323	37	alternatives	alternative	NOUN
cjel-3568	323	38	to	to	ADP
cjel-3568	323	39	fossil	fossil	NOUN
cjel-3568	323	40	fuels,63	fuels,63	NOUN
cjel-3568	323	41	a	a	DET
cjel-3568	323	42	process	process	NOUN
cjel-3568	323	43	which	which	PRON
cjel-3568	323	44	necessarily	necessarily	ADV
cjel-3568	323	45	entails	entail	VERB
cjel-3568	323	46	picking	pick	VERB
cjel-3568	323	47	winners	winner	NOUN
cjel-3568	323	48	and	and	CCONJ
cjel-3568	323	49	losers	loser	NOUN
cjel-3568	323	50	.	.	PUNCT
cjel-3568	324	1	iii	iii	X
cjel-3568	324	2	.	.	PUNCT
cjel-3568	325	1	the	the	DET
cjel-3568	325	2	history	history	NOUN
cjel-3568	325	3	of	of	ADP
cjel-3568	325	4	energy	energy	NOUN
cjel-3568	325	5	industry	industry	NOUN
cjel-3568	325	6	tax	tax	NOUN
cjel-3568	325	7	subsidies	subsidy	NOUN
cjel-3568	325	8	stanley	stanley	PROPN
cjel-3568	325	9	surrey	surrey	PROPN
cjel-3568	325	10	coined	coin	VERB
cjel-3568	325	11	the	the	DET
cjel-3568	325	12	phrase	phrase	NOUN
cjel-3568	325	13	“	"	PUNCT
cjel-3568	325	14	tax	tax	NOUN
cjel-3568	325	15	expenditure	expenditure	NOUN
cjel-3568	325	16	”	"	PUNCT
cjel-3568	325	17	to	to	PART
cjel-3568	325	18	describe	describe	VERB
cjel-3568	325	19	the	the	DET
cjel-3568	325	20	array	array	NOUN
cjel-3568	325	21	of	of	ADP
cjel-3568	325	22	exclusions	exclusion	NOUN
cjel-3568	325	23	,	,	PUNCT
cjel-3568	325	24	exemptions	exemption	NOUN
cjel-3568	325	25	,	,	PUNCT
cjel-3568	325	26	deductions	deduction	NOUN
cjel-3568	325	27	,	,	PUNCT
cjel-3568	325	28	credits	credit	NOUN
cjel-3568	325	29	and	and	CCONJ
cjel-3568	325	30	special	special	ADJ
cjel-3568	325	31	rates	rate	NOUN
cjel-3568	325	32	that	that	PRON
cjel-3568	325	33	depart	depart	VERB
cjel-3568	325	34	from	from	ADP
cjel-3568	325	35	the	the	DET
cjel-3568	325	36	normal	normal	ADJ
cjel-3568	325	37	tax	tax	NOUN
cjel-3568	325	38	base	base	NOUN
cjel-3568	325	39	and	and	CCONJ
cjel-3568	325	40	the	the	DET
cjel-3568	325	41	central	central	ADJ
cjel-3568	325	42	function	function	NOUN
cjel-3568	325	43	of	of	ADP
cjel-3568	325	44	the	the	DET
cjel-3568	325	45	income	income	NOUN
cjel-3568	325	46	tax	tax	NOUN
cjel-3568	325	47	to	to	PART
cjel-3568	325	48	raise	raise	VERB
cjel-3568	325	49	revenue	revenue	NOUN
cjel-3568	325	50	for	for	ADP
cjel-3568	325	51	the	the	DET
cjel-3568	325	52	federal	federal	ADJ
cjel-3568	325	53	government.64	government.64	NOUN
cjel-3568	325	54	he	he	PRON
cjel-3568	325	55	saw	see	VERB
cjel-3568	325	56	the	the	DET
cjel-3568	325	57	subsidies	subsidy	NOUN
cjel-3568	325	58	as	as	ADP
cjel-3568	325	59	the	the	DET
cjel-3568	325	60	functional	functional	ADJ
cjel-3568	325	61	equivalent	equivalent	NOUN
cjel-3568	325	62	of	of	ADP
cjel-3568	325	63	budgetary	budgetary	ADJ
cjel-3568	325	64	spending,65	spending,65	NOUN
cjel-3568	325	65	but	but	CCONJ
cjel-3568	325	66	considered	consider	VERB
cjel-3568	325	67	them	they	PRON
cjel-3568	325	68	to	to	PART
cjel-3568	325	69	be	be	AUX
cjel-3568	325	70	ill	ill	ADV
cjel-3568	325	71	-	-	PUNCT
cjel-3568	325	72	conceived	conceive	VERB
cjel-3568	325	73	,	,	PUNCT
cjel-3568	325	74	inequitable	inequitable	ADJ
cjel-3568	325	75	,	,	PUNCT
cjel-3568	325	76	and	and	CCONJ
cjel-3568	325	77	inefficient	inefficient	ADJ
cjel-3568	325	78	,	,	PUNCT
cjel-3568	325	79	and	and	CCONJ
cjel-3568	325	80	foresaw	foresaw	VERB
cjel-3568	325	81	that	that	SCONJ
cjel-3568	325	82	they	they	PRON
cjel-3568	325	83	would	would	AUX
cjel-3568	325	84	increase	increase	VERB
cjel-3568	325	85	complexity	complexity	NOUN
cjel-3568	325	86	and	and	CCONJ
cjel-3568	325	87	add	add	VERB
cjel-3568	325	88	to	to	ADP
cjel-3568	325	89	taxpayer	taxpayer	NOUN
cjel-3568	325	90	and	and	CCONJ
cjel-3568	325	91	government	government	NOUN
cjel-3568	325	92	administrative	administrative	ADJ
cjel-3568	325	93	burdens.66	burdens.66	NOUN
cjel-3568	325	94	he	he	PRON
cjel-3568	325	95	argued	argue	VERB
cjel-3568	325	96	that	that	SCONJ
cjel-3568	325	97	only	only	ADV
cjel-3568	325	98	by	by	ADP
cjel-3568	325	99	making	make	VERB
cjel-3568	325	100	tax	tax	NOUN
cjel-3568	325	101	expenditures	expenditure	NOUN
cjel-3568	325	102	more	more	ADV
cjel-3568	325	103	transparent	transparent	ADJ
cjel-3568	325	104	and	and	CCONJ
cjel-3568	325	105	subjecting	subject	VERB
cjel-3568	325	106	them	they	PRON
cjel-3568	325	107	to	to	ADP
cjel-3568	325	108	the	the	DET
cjel-3568	325	109	regular	regular	ADJ
cjel-3568	325	110	scrutiny	scrutiny	NOUN
cjel-3568	325	111	that	that	SCONJ
cjel-3568	325	112	congress	congress	PROPN
cjel-3568	325	113	imposes	impose	VERB
cjel-3568	325	114	on	on	ADP
cjel-3568	325	115	direct	direct	ADJ
cjel-3568	325	116	spending	spending	NOUN
cjel-3568	325	117	could	could	AUX
cjel-3568	325	118	congress	congress	PROPN
cjel-3568	325	119	effectively	effectively	ADV
cjel-3568	325	120	control	control	VERB
cjel-3568	325	121	its	its	PRON
cjel-3568	325	122	budget	budget	NOUN
cjel-3568	325	123	and	and	CCONJ
cjel-3568	325	124	manage	manage	VERB
cjel-3568	325	125	its	its	PRON
cjel-3568	325	126	tax	tax	NOUN
cjel-3568	325	127	policy.67	policy.67	NOUN
cjel-3568	325	128	to	to	PART
cjel-3568	325	129	facilitate	facilitate	VERB
cjel-3568	325	130	congress	congress	PROPN
cjel-3568	325	131	’s	’s	PART
cjel-3568	325	132	review	review	NOUN
cjel-3568	325	133	and	and	CCONJ
cjel-3568	325	134	analysis	analysis	NOUN
cjel-3568	325	135	of	of	ADP
cjel-3568	325	136	these	these	DET
cjel-3568	325	137	forms	form	NOUN
cjel-3568	325	138	of	of	ADP
cjel-3568	325	139	spending	spend	VERB
cjel-3568	325	140	through	through	ADP
cjel-3568	325	141	the	the	DET
cjel-3568	325	142	tax	tax	NOUN
cjel-3568	325	143	code	code	NOUN
cjel-3568	325	144	,	,	PUNCT
cjel-3568	325	145	the	the	DET
cjel-3568	325	146	department	department	NOUN
cjel-3568	325	147	of	of	ADP
cjel-3568	325	148	the	the	DET
cjel-3568	325	149	treasury	treasury	NOUN
cjel-3568	325	150	,	,	PUNCT
cjel-3568	325	151	the	the	DET
cjel-3568	325	152	joint	joint	ADJ
cjel-3568	325	153	committee	committee	NOUN
cjel-3568	325	154	on	on	ADP
cjel-3568	325	155	taxation	taxation	NOUN
cjel-3568	325	156	and	and	CCONJ
cjel-3568	325	157	the	the	DET
cjel-3568	325	158	congressional	congressional	ADJ
cjel-3568	325	159	budget	budget	NOUN
cjel-3568	325	160	office	office	NOUN
cjel-3568	325	161	have	have	AUX
cjel-3568	325	162	periodically	periodically	ADV
cjel-3568	325	163	prepared	prepare	VERB
cjel-3568	325	164	tax	tax	NOUN
cjel-3568	325	165	expenditure	expenditure	NOUN
cjel-3568	325	166	budgets	budget	NOUN
cjel-3568	325	167	describing	describe	VERB
cjel-3568	325	168	the	the	DET
cjel-3568	325	169	variety	variety	NOUN
cjel-3568	325	170	of	of	ADP
cjel-3568	325	171	tax	tax	NOUN
cjel-3568	325	172	subsidies	subsidy	NOUN
cjel-3568	325	173	and	and	CCONJ
cjel-3568	325	174	the	the	DET
cjel-3568	325	175	magnitude	magnitude	NOUN
cjel-3568	325	176	of	of	ADP
cjel-3568	325	177	their	their	PRON
cjel-3568	325	178	cost	cost	NOUN
cjel-3568	325	179	to	to	ADP
cjel-3568	325	180	the	the	DET
cjel-3568	325	181	government.68	government.68	ADJ
cjel-3568	325	182	none	none	NOUN
cjel-3568	325	183	of	of	ADP
cjel-3568	325	184	these	these	DET
cjel-3568	325	185	entities	entity	NOUN
cjel-3568	325	186	are	be	AUX
cjel-3568	325	187	charged	charge	VERB
cjel-3568	325	188	with	with	ADP
cjel-3568	325	189	the	the	DET
cjel-3568	325	190	responsibility	responsibility	NOUN
cjel-3568	325	191	for	for	ADP
cjel-3568	325	192	assessing	assess	VERB
cjel-3568	325	193	the	the	DET
cjel-3568	325	194	effectiveness	effectiveness	NOUN
cjel-3568	325	195	of	of	ADP
cjel-3568	325	196	these	these	DET
cjel-3568	325	197	subsidies	subsidy	NOUN
cjel-3568	325	198	,	,	PUNCT
cjel-3568	325	199	however.69	however.69	NOUN
cjel-3568	325	200	consequently	consequently	ADV
cjel-3568	325	201	,	,	PUNCT
cjel-3568	325	202	evaluations	evaluation	NOUN
cjel-3568	325	203	of	of	ADP
cjel-3568	325	204	the	the	DET
cjel-3568	325	205	performance	performance	NOUN
cjel-3568	325	206	of	of	ADP
cjel-3568	325	207	tax	tax	NOUN
cjel-3568	325	208	expenditures	expenditure	NOUN
cjel-3568	325	209	are	be	AUX
cjel-3568	325	210	relatively	relatively	ADV
cjel-3568	325	211	62	62	NUM
cjel-3568	325	212	.	.	PUNCT
cjel-3568	326	1	see	see	VERB
cjel-3568	326	2	infra	infra	NOUN
cjel-3568	326	3	part	part	NOUN
cjel-3568	326	4	iii.a	iii.a	PROPN
cjel-3568	326	5	.	.	PROPN
cjel-3568	326	6	63	63	NUM
cjel-3568	326	7	.	.	PUNCT
cjel-3568	327	1	see	see	VERB
cjel-3568	327	2	infra	infra	NOUN
cjel-3568	327	3	part	part	NOUN
cjel-3568	327	4	iii.b	iii.b	X
cjel-3568	327	5	.	.	PROPN
cjel-3568	327	6	64	64	NUM
cjel-3568	327	7	.	.	PUNCT
cjel-3568	328	1	see	see	VERB
cjel-3568	328	2	stanley	stanley	PROPN
cjel-3568	328	3	s.	s.	PROPN
cjel-3568	328	4	surrey	surrey	PROPN
cjel-3568	328	5	,	,	PUNCT
cjel-3568	328	6	excerpts	excerpt	NOUN
cjel-3568	328	7	from	from	ADP
cjel-3568	328	8	remarks	remark	NOUN
cjel-3568	328	9	by	by	ADP
cjel-3568	328	10	assistant	assistant	ADJ
cjel-3568	328	11	secretary	secretary	NOUN
cjel-3568	328	12	surrey	surrey	NOUN
cjel-3568	328	13	,	,	PUNCT
cjel-3568	328	14	november	november	PROPN
cjel-3568	328	15	15	15	NUM
cjel-3568	328	16	,	,	PUNCT
cjel-3568	328	17	1967	1967	NUM
cjel-3568	328	18	,	,	PUNCT
cjel-3568	328	19	before	before	ADP
cjel-3568	328	20	the	the	DET
cjel-3568	328	21	money	money	NOUN
cjel-3568	328	22	marketeers	marketeer	NOUN
cjel-3568	328	23	,	,	PUNCT
cjel-3568	328	24	on	on	ADP
cjel-3568	328	25	the	the	DET
cjel-3568	328	26	u.s	u.s	PROPN
cjel-3568	328	27	.	.	PROPN
cjel-3568	328	28	income	income	NOUN
cjel-3568	328	29	tax	tax	NOUN
cjel-3568	328	30	system	system	NOUN
cjel-3568	328	31	—	—	PUNCT
cjel-3568	328	32	the	the	DET
cjel-3568	328	33	need	need	NOUN
cjel-3568	328	34	for	for	ADP
cjel-3568	328	35	a	a	DET
cjel-3568	328	36	full	full	ADJ
cjel-3568	328	37	accounting	accounting	NOUN
cjel-3568	328	38	,	,	PUNCT
cjel-3568	328	39	in	in	ADP
cjel-3568	328	40	u.s	u.s	PROPN
cjel-3568	328	41	.	.	PROPN
cjel-3568	328	42	dep’t	dep’t	PROPN
cjel-3568	328	43	.	.	PUNCT
cjel-3568	329	1	of	of	ADP
cjel-3568	329	2	the	the	DET
cjel-3568	329	3	treasury	treasury	PROPN
cjel-3568	329	4	,	,	PUNCT
cjel-3568	329	5	doc	doc	PROPN
cjel-3568	329	6	.	.	PUNCT
cjel-3568	329	7	no	no	NOUN
cjel-3568	329	8	.	.	NOUN
cjel-3568	329	9	3245	3245	NUM
cjel-3568	329	10	,	,	PUNCT
cjel-3568	329	11	annual	annual	ADJ
cjel-3568	329	12	report	report	NOUN
cjel-3568	329	13	of	of	ADP
cjel-3568	329	14	the	the	DET
cjel-3568	329	15	secretary	secretary	NOUN
cjel-3568	329	16	of	of	ADP
cjel-3568	329	17	the	the	DET
cjel-3568	329	18	treasury	treasury	NOUN
cjel-3568	329	19	on	on	ADP
cjel-3568	329	20	the	the	DET
cjel-3568	329	21	state	state	NOUN
cjel-3568	329	22	of	of	ADP
cjel-3568	329	23	the	the	DET
cjel-3568	329	24	finances	finance	NOUN
cjel-3568	329	25	for	for	ADP
cjel-3568	329	26	the	the	DET
cjel-3568	329	27	fiscal	fiscal	ADJ
cjel-3568	329	28	year	year	NOUN
cjel-3568	329	29	ended	end	VERB
cjel-3568	329	30	june	june	PROPN
cjel-3568	329	31	30	30	NUM
cjel-3568	329	32	,	,	PUNCT
cjel-3568	329	33	1968	1968	NUM
cjel-3568	329	34	,	,	PUNCT
cjel-3568	329	35	at	at	ADP
cjel-3568	329	36	322	322	NUM
cjel-3568	329	37	,	,	PUNCT
cjel-3568	329	38	322–23	322–23	PROPN
cjel-3568	329	39	(	(	PUNCT
cjel-3568	329	40	1969	1969	NUM
cjel-3568	329	41	)	)	PUNCT
cjel-3568	329	42	.	.	PUNCT
cjel-3568	330	1	65	65	NUM
cjel-3568	330	2	.	.	PUNCT
cjel-3568	331	1	see	see	VERB
cjel-3568	331	2	stanley	stanley	PROPN
cjel-3568	331	3	s.	s.	PROPN
cjel-3568	331	4	surrey	surrey	PROPN
cjel-3568	331	5	,	,	PUNCT
cjel-3568	331	6	pathways	pathway	NOUN
cjel-3568	331	7	to	to	PART
cjel-3568	331	8	tax	tax	VERB
cjel-3568	331	9	reform	reform	NOUN
cjel-3568	331	10	6	6	NUM
cjel-3568	331	11	(	(	PUNCT
cjel-3568	331	12	1973	1973	NUM
cjel-3568	331	13	)	)	PUNCT
cjel-3568	331	14	.	.	PUNCT
cjel-3568	332	1	66	66	NUM
cjel-3568	332	2	.	.	PUNCT
cjel-3568	333	1	see	see	VERB
cjel-3568	333	2	stanley	stanley	PROPN
cjel-3568	333	3	s.	s.	PROPN
cjel-3568	333	4	surrey	surrey	PROPN
cjel-3568	333	5	&	&	CCONJ
cjel-3568	333	6	paul	paul	PROPN
cjel-3568	333	7	r.	r.	PROPN
cjel-3568	333	8	mcdaniel	mcdaniel	PROPN
cjel-3568	333	9	,	,	PUNCT
cjel-3568	333	10	tax	tax	NOUN
cjel-3568	333	11	expenditures	expenditure	NOUN
cjel-3568	333	12	25–26	25–26	NUM
cjel-3568	333	13	(	(	PUNCT
cjel-3568	333	14	1985	1985	NUM
cjel-3568	333	15	)	)	PUNCT
cjel-3568	333	16	.	.	PUNCT
cjel-3568	334	1	67	67	NUM
cjel-3568	334	2	.	.	PUNCT
cjel-3568	335	1	see	see	VERB
cjel-3568	335	2	i	i	PRON
cjel-3568	335	3	d.	d.	PROPN
cjel-3568	335	4	at	at	ADP
cjel-3568	335	5	2	2	NUM
cjel-3568	335	6	.	.	NUM
cjel-3568	335	7	68	68	NUM
cjel-3568	335	8	.	.	PUNCT
cjel-3568	336	1	see	see	VERB
cjel-3568	336	2	staff	staff	NOUN
cjel-3568	336	3	of	of	ADP
cjel-3568	336	4	joint	joint	ADJ
cjel-3568	336	5	comm	comm	NOUN
cjel-3568	336	6	.	.	PUNCT
cjel-3568	337	1	on	on	ADP
cjel-3568	337	2	taxation	taxation	NOUN
cjel-3568	337	3	,	,	PUNCT
cjel-3568	337	4	jcx-37	jcx-37	PROPN
cjel-3568	337	5	-	-	SYM
cjel-3568	337	6	08	08	NUM
cjel-3568	337	7	,	,	PUNCT
cjel-3568	337	8	a	a	DET
cjel-3568	337	9	reconsideration	reconsideration	NOUN
cjel-3568	337	10	of	of	ADP
cjel-3568	337	11	tax	tax	NOUN
cjel-3568	337	12	expenditure	expenditure	NOUN
cjel-3568	337	13	analysis	analysis	NOUN
cjel-3568	337	14	(	(	PUNCT
cjel-3568	337	15	2008	2008	NUM
cjel-3568	337	16	)	)	PUNCT
cjel-3568	337	17	.	.	PUNCT
cjel-3568	338	1	69	69	NUM
cjel-3568	338	2	.	.	PUNCT
cjel-3568	339	1	see	see	VERB
cjel-3568	339	2	u.s	u.s	PROPN
cjel-3568	339	3	.	.	PROPN
cjel-3568	339	4	gov’t	gov’t	PROPN
cjel-3568	339	5	accountability	accountability	NOUN
cjel-3568	339	6	office	office	NOUN
cjel-3568	339	7	,	,	PUNCT
cjel-3568	339	8	gao-13	gao-13	NOUN
cjel-3568	339	9	-	-	PUNCT
cjel-3568	339	10	479	479	NUM
cjel-3568	339	11	,	,	PUNCT
cjel-3568	339	12	tax	tax	NOUN
cjel-3568	339	13	expenditures	expenditure	NOUN
cjel-3568	339	14	:	:	PUNCT
cjel-3568	339	15	irs	irs	PROPN
cjel-3568	339	16	data	datum	NOUN
cjel-3568	339	17	available	available	ADJ
cjel-3568	339	18	for	for	ADP
cjel-3568	339	19	evaluations	evaluation	NOUN
cjel-3568	339	20	are	be	AUX
cjel-3568	339	21	limited	limit	VERB
cjel-3568	339	22	13	13	NUM
cjel-3568	339	23	(	(	PUNCT
cjel-3568	339	24	2013	2013	NUM
cjel-3568	339	25	)	)	PUNCT
cjel-3568	339	26	,	,	PUNCT
cjel-3568	339	27	http://www.gao.gov/assets/	http://www.gao.gov/assets/	NOUN
cjel-3568	339	28	660/654273.pdf	660/654273.pdf	NOUN
cjel-3568	340	1	[	[	X
cjel-3568	340	2	https://perma.cc/8q5u-9chm	https://perma.cc/8q5u-9chm	X
cjel-3568	340	3	]	]	X
cjel-3568	340	4	.	.	PUNCT
cjel-3568	341	1	2016	2016	NUM
cjel-3568	341	2	]	]	PUNCT
cjel-3568	341	3	picking	pick	VERB
cjel-3568	341	4	winners	winner	NOUN
cjel-3568	341	5	and	and	CCONJ
cjel-3568	341	6	losers	loser	NOUN
cjel-3568	341	7	75	75	NUM
cjel-3568	341	8	limited.70	limited.70	VERB
cjel-3568	341	9	this	this	DET
cjel-3568	341	10	part	part	NOUN
cjel-3568	341	11	surveys	survey	VERB
cjel-3568	341	12	the	the	DET
cjel-3568	341	13	array	array	NOUN
cjel-3568	341	14	of	of	ADP
cjel-3568	341	15	tax	tax	NOUN
cjel-3568	341	16	expenditures	expenditure	NOUN
cjel-3568	341	17	for	for	ADP
cjel-3568	341	18	fossil	fossil	ADJ
cjel-3568	341	19	fuels	fuel	NOUN
cjel-3568	341	20	and	and	CCONJ
cjel-3568	341	21	renewable	renewable	ADJ
cjel-3568	341	22	energy	energy	NOUN
cjel-3568	341	23	resources	resource	NOUN
cjel-3568	341	24	and	and	CCONJ
cjel-3568	341	25	then	then	ADV
cjel-3568	341	26	examines	examine	VERB
cjel-3568	341	27	the	the	DET
cjel-3568	341	28	market	market	NOUN
cjel-3568	341	29	response	response	NOUN
cjel-3568	341	30	to	to	ADP
cjel-3568	341	31	those	those	DET
cjel-3568	341	32	subsidies	subsidy	NOUN
cjel-3568	341	33	.	.	PUNCT
cjel-3568	342	1	a.	a.	NOUN
cjel-3568	342	2	fossil	fossil	PROPN
cjel-3568	342	3	fuel	fuel	NOUN
cjel-3568	342	4	tax	tax	NOUN
cjel-3568	342	5	subsidies	subsidy	NOUN
cjel-3568	342	6	from	from	ADP
cjel-3568	342	7	its	its	PRON
cjel-3568	342	8	inception	inception	NOUN
cjel-3568	342	9	,	,	PUNCT
cjel-3568	342	10	the	the	DET
cjel-3568	342	11	u.s	u.s	PROPN
cjel-3568	342	12	.	.	PROPN
cjel-3568	342	13	income	income	NOUN
cjel-3568	342	14	tax	tax	NOUN
cjel-3568	342	15	has	have	AUX
cjel-3568	342	16	included	include	VERB
cjel-3568	342	17	significant	significant	ADJ
cjel-3568	342	18	subsidies	subsidy	NOUN
cjel-3568	342	19	to	to	PART
cjel-3568	342	20	support	support	VERB
cjel-3568	342	21	the	the	DET
cjel-3568	342	22	development	development	NOUN
cjel-3568	342	23	of	of	ADP
cjel-3568	342	24	energy	energy	NOUN
cjel-3568	342	25	resources.71	resources.71	VERB
cjel-3568	342	26	the	the	DET
cjel-3568	342	27	income	income	NOUN
cjel-3568	342	28	tax	tax	NOUN
cjel-3568	342	29	initially	initially	ADV
cjel-3568	342	30	included	include	VERB
cjel-3568	342	31	a	a	DET
cjel-3568	342	32	deduction	deduction	NOUN
cjel-3568	342	33	for	for	ADP
cjel-3568	342	34	depletion	depletion	NOUN
cjel-3568	342	35	of	of	ADP
cjel-3568	342	36	oil	oil	NOUN
cjel-3568	342	37	,	,	PUNCT
cjel-3568	342	38	gas	gas	NOUN
cjel-3568	342	39	,	,	PUNCT
cjel-3568	342	40	and	and	CCONJ
cjel-3568	342	41	other	other	ADJ
cjel-3568	342	42	natural	natural	ADJ
cjel-3568	342	43	resources	resource	NOUN
cjel-3568	342	44	as	as	SCONJ
cjel-3568	342	45	they	they	PRON
cjel-3568	342	46	are	be	AUX
cjel-3568	342	47	extracted.72	extracted.72	ADJ
cjel-3568	342	48	tax	tax	NOUN
cjel-3568	342	49	subsidies	subsidy	NOUN
cjel-3568	342	50	70	70	NUM
cjel-3568	342	51	.	.	PUNCT
cjel-3568	343	1	some	some	PRON
cjel-3568	343	2	of	of	ADP
cjel-3568	343	3	the	the	DET
cjel-3568	343	4	early	early	ADJ
cjel-3568	343	5	legal	legal	ADJ
cjel-3568	343	6	scholarship	scholarship	NOUN
cjel-3568	343	7	critiqued	critique	VERB
cjel-3568	343	8	the	the	DET
cjel-3568	343	9	tax	tax	NOUN
cjel-3568	343	10	expenditure	expenditure	NOUN
cjel-3568	343	11	concept	concept	NOUN
cjel-3568	343	12	,	,	PUNCT
cjel-3568	343	13	exploring	explore	VERB
cjel-3568	343	14	the	the	DET
cjel-3568	343	15	boundaries	boundary	NOUN
cjel-3568	343	16	of	of	ADP
cjel-3568	343	17	the	the	DET
cjel-3568	343	18	normal	normal	ADJ
cjel-3568	343	19	tax	tax	NOUN
cjel-3568	343	20	base	base	NOUN
cjel-3568	343	21	and	and	CCONJ
cjel-3568	343	22	questioning	question	VERB
cjel-3568	343	23	normative	normative	ADJ
cjel-3568	343	24	assumptions	assumption	NOUN
cjel-3568	343	25	undergirding	undergird	VERB
cjel-3568	343	26	the	the	DET
cjel-3568	343	27	distinction	distinction	NOUN
cjel-3568	343	28	between	between	ADP
cjel-3568	343	29	the	the	DET
cjel-3568	343	30	“	"	PUNCT
cjel-3568	343	31	normal	normal	ADJ
cjel-3568	343	32	”	"	PUNCT
cjel-3568	343	33	tax	tax	NOUN
cjel-3568	343	34	base	base	NOUN
cjel-3568	343	35	and	and	CCONJ
cjel-3568	343	36	“	"	PUNCT
cjel-3568	343	37	spending	spending	NOUN
cjel-3568	343	38	.	.	PUNCT
cjel-3568	343	39	”	"	PUNCT
cjel-3568	344	1	see	see	VERB
cjel-3568	344	2	,	,	PUNCT
cjel-3568	344	3	e.g.	e.g.	ADV
cjel-3568	344	4	,	,	PUNCT
cjel-3568	344	5	boris	boris	PROPN
cjel-3568	344	6	i.	i.	PROPN
cjel-3568	344	7	bittker	bittker	PROPN
cjel-3568	344	8	,	,	PUNCT
cjel-3568	344	9	accounting	account	VERB
cjel-3568	344	10	for	for	ADP
cjel-3568	344	11	federal	federal	ADJ
cjel-3568	344	12	“	"	PUNCT
cjel-3568	344	13	tax	tax	NOUN
cjel-3568	344	14	subsidies	subsidy	NOUN
cjel-3568	344	15	”	"	PUNCT
cjel-3568	344	16	in	in	ADP
cjel-3568	344	17	the	the	DET
cjel-3568	344	18	national	national	ADJ
cjel-3568	344	19	budget	budget	NOUN
cjel-3568	344	20	,	,	PUNCT
cjel-3568	344	21	22	22	NUM
cjel-3568	344	22	nat’l	nat’l	NOUN
cjel-3568	344	23	tax	tax	NOUN
cjel-3568	344	24	j.	j.	PROPN
cjel-3568	344	25	244	244	NUM
cjel-3568	344	26	(	(	PUNCT
cjel-3568	344	27	1969	1969	NUM
cjel-3568	344	28	)	)	PUNCT
cjel-3568	344	29	;	;	PUNCT
cjel-3568	344	30	boris	boris	PROPN
cjel-3568	344	31	i.	i.	PROPN
cjel-3568	344	32	bittker	bittker	PROPN
cjel-3568	344	33	,	,	PUNCT
cjel-3568	344	34	income	income	NOUN
cjel-3568	344	35	tax	tax	NOUN
cjel-3568	344	36	deductions	deduction	NOUN
cjel-3568	344	37	,	,	PUNCT
cjel-3568	344	38	credits	credit	NOUN
cjel-3568	344	39	,	,	PUNCT
cjel-3568	344	40	and	and	CCONJ
cjel-3568	344	41	subsidies	subsidy	NOUN
cjel-3568	344	42	for	for	ADP
cjel-3568	344	43	personal	personal	ADJ
cjel-3568	344	44	expenditures	expenditure	NOUN
cjel-3568	344	45	,	,	PUNCT
cjel-3568	344	46	16	16	NUM
cjel-3568	344	47	j.l	j.l	PROPN
cjel-3568	344	48	.	.	PROPN
cjel-3568	344	49	&	&	CCONJ
cjel-3568	344	50	econ	econ	PROPN
cjel-3568	344	51	.	.	PUNCT
cjel-3568	345	1	193	193	NUM
cjel-3568	345	2	(	(	PUNCT
cjel-3568	345	3	1973	1973	NUM
cjel-3568	345	4	)	)	PUNCT
cjel-3568	345	5	.	.	PUNCT
cjel-3568	346	1	some	some	PRON
cjel-3568	346	2	have	have	AUX
cjel-3568	346	3	sought	seek	VERB
cjel-3568	346	4	to	to	PART
cjel-3568	346	5	reframe	reframe	VERB
cjel-3568	346	6	the	the	DET
cjel-3568	346	7	analysis	analysis	NOUN
cjel-3568	346	8	between	between	ADP
cjel-3568	346	9	allocation	allocation	NOUN
cjel-3568	346	10	and	and	CCONJ
cjel-3568	346	11	distribution	distribution	NOUN
cjel-3568	346	12	.	.	PUNCT
cjel-3568	347	1	see	see	VERB
cjel-3568	347	2	daniel	daniel	PROPN
cjel-3568	347	3	n.	n.	PROPN
cjel-3568	347	4	shaviro	shaviro	PROPN
cjel-3568	347	5	,	,	PUNCT
cjel-3568	347	6	rethinking	rethink	VERB
cjel-3568	347	7	tax	tax	NOUN
cjel-3568	347	8	expenditures	expenditure	NOUN
cjel-3568	347	9	and	and	CCONJ
cjel-3568	347	10	fiscal	fiscal	ADJ
cjel-3568	347	11	language	language	NOUN
cjel-3568	347	12	,	,	PUNCT
cjel-3568	347	13	57	57	NUM
cjel-3568	347	14	tax	tax	NOUN
cjel-3568	347	15	.	.	PUNCT
cjel-3568	348	1	l.	l.	PROPN
cjel-3568	348	2	rev	rev	PROPN
cjel-3568	348	3	.	.	PROPN
cjel-3568	348	4	187	187	NUM
cjel-3568	348	5	(	(	PUNCT
cjel-3568	348	6	2004	2004	NUM
cjel-3568	348	7	)	)	PUNCT
cjel-3568	348	8	.	.	PUNCT
cjel-3568	349	1	a	a	DET
cjel-3568	349	2	number	number	NOUN
cjel-3568	349	3	of	of	ADP
cjel-3568	349	4	scholars	scholar	NOUN
cjel-3568	349	5	have	have	AUX
cjel-3568	349	6	concluded	conclude	VERB
cjel-3568	349	7	that	that	SCONJ
cjel-3568	349	8	the	the	DET
cjel-3568	349	9	tax	tax	NOUN
cjel-3568	349	10	system	system	NOUN
cjel-3568	349	11	may	may	AUX
cjel-3568	349	12	actually	actually	ADV
cjel-3568	349	13	be	be	AUX
cjel-3568	349	14	a	a	DET
cjel-3568	349	15	more	more	ADV
cjel-3568	349	16	efficient	efficient	ADJ
cjel-3568	349	17	and	and	CCONJ
cjel-3568	349	18	effective	effective	ADJ
cjel-3568	349	19	mechanism	mechanism	NOUN
cjel-3568	349	20	for	for	ADP
cjel-3568	349	21	delivering	deliver	VERB
cjel-3568	349	22	subsidies	subsidy	NOUN
cjel-3568	349	23	than	than	ADP
cjel-3568	349	24	the	the	DET
cjel-3568	349	25	administrative	administrative	ADJ
cjel-3568	349	26	systems	system	NOUN
cjel-3568	349	27	developed	develop	VERB
cjel-3568	349	28	and	and	CCONJ
cjel-3568	349	29	funded	fund	VERB
cjel-3568	349	30	through	through	ADP
cjel-3568	349	31	the	the	DET
cjel-3568	349	32	annual	annual	ADJ
cjel-3568	349	33	budgetary	budgetary	ADJ
cjel-3568	349	34	process	process	NOUN
cjel-3568	349	35	.	.	PUNCT
cjel-3568	350	1	see	see	VERB
cjel-3568	350	2	david	david	PROPN
cjel-3568	350	3	a.	a.	PROPN
cjel-3568	350	4	weisbach	weisbach	PROPN
cjel-3568	350	5	&	&	CCONJ
cjel-3568	350	6	jacob	jacob	PROPN
cjel-3568	350	7	nussim	nussim	PROPN
cjel-3568	350	8	,	,	PUNCT
cjel-3568	350	9	the	the	DET
cjel-3568	350	10	integration	integration	NOUN
cjel-3568	350	11	of	of	ADP
cjel-3568	350	12	tax	tax	NOUN
cjel-3568	350	13	and	and	CCONJ
cjel-3568	350	14	spending	spending	NOUN
cjel-3568	350	15	programs	program	NOUN
cjel-3568	350	16	,	,	PUNCT
cjel-3568	350	17	113	113	NUM
cjel-3568	350	18	yale	yale	PROPN
cjel-3568	350	19	l.j	l.j	PROPN
cjel-3568	350	20	.	.	PROPN
cjel-3568	350	21	955	955	NUM
cjel-3568	350	22	(	(	PUNCT
cjel-3568	350	23	2004	2004	NUM
cjel-3568	350	24	)	)	PUNCT
cjel-3568	350	25	(	(	PUNCT
cjel-3568	350	26	comparing	compare	VERB
cjel-3568	350	27	the	the	DET
cjel-3568	350	28	administrative	administrative	ADJ
cjel-3568	350	29	costs	cost	NOUN
cjel-3568	350	30	and	and	CCONJ
cjel-3568	350	31	error	error	NOUN
cjel-3568	350	32	rates	rate	NOUN
cjel-3568	350	33	between	between	ADP
cjel-3568	350	34	the	the	DET
cjel-3568	350	35	earned	earn	VERB
cjel-3568	350	36	income	income	NOUN
cjel-3568	350	37	tax	tax	NOUN
cjel-3568	350	38	credit	credit	NOUN
cjel-3568	350	39	,	,	PUNCT
cjel-3568	350	40	delivered	deliver	VERB
cjel-3568	350	41	through	through	ADP
cjel-3568	350	42	the	the	DET
cjel-3568	350	43	income	income	NOUN
cjel-3568	350	44	tax	tax	NOUN
cjel-3568	350	45	system	system	NOUN
cjel-3568	350	46	,	,	PUNCT
cjel-3568	350	47	favorably	favorably	ADV
cjel-3568	350	48	against	against	ADP
cjel-3568	350	49	those	those	PRON
cjel-3568	350	50	for	for	ADP
cjel-3568	350	51	the	the	DET
cjel-3568	350	52	food	food	NOUN
cjel-3568	350	53	stamp	stamp	NOUN
cjel-3568	350	54	program	program	NOUN
cjel-3568	350	55	)	)	PUNCT
cjel-3568	350	56	;	;	PUNCT
cjel-3568	350	57	lawrence	lawrence	PROPN
cjel-3568	350	58	zelenak	zelenak	PROPN
cjel-3568	350	59	,	,	PUNCT
cjel-3568	350	60	tax	tax	NOUN
cjel-3568	350	61	or	or	CCONJ
cjel-3568	350	62	welfare	welfare	NOUN
cjel-3568	350	63	?	?	PUNCT
cjel-3568	351	1	the	the	DET
cjel-3568	351	2	administration	administration	NOUN
cjel-3568	351	3	of	of	ADP
cjel-3568	351	4	the	the	DET
cjel-3568	351	5	earned	earn	VERB
cjel-3568	351	6	income	income	NOUN
cjel-3568	351	7	tax	tax	NOUN
cjel-3568	351	8	credit	credit	NOUN
cjel-3568	351	9	,	,	PUNCT
cjel-3568	351	10	52	52	NUM
cjel-3568	351	11	u.c.l.a	u.c.l.a	NOUN
cjel-3568	351	12	.	.	PUNCT
cjel-3568	351	13	l.	l.	PROPN
cjel-3568	351	14	rev	rev	AUX
cjel-3568	351	15	.	.	PROPN
cjel-3568	351	16	1867	1867	NUM
cjel-3568	351	17	,	,	PUNCT
cjel-3568	351	18	1915	1915	NUM
cjel-3568	351	19	(	(	PUNCT
cjel-3568	351	20	2005	2005	NUM
cjel-3568	351	21	)	)	PUNCT
cjel-3568	351	22	(	(	PUNCT
cjel-3568	351	23	reporting	report	VERB
cjel-3568	351	24	that	that	SCONJ
cjel-3568	351	25	among	among	ADP
cjel-3568	351	26	families	family	NOUN
cjel-3568	351	27	with	with	ADP
cjel-3568	351	28	children	child	NOUN
cjel-3568	351	29	,	,	PUNCT
cjel-3568	351	30	the	the	DET
cjel-3568	351	31	participation	participation	NOUN
cjel-3568	351	32	rate	rate	NOUN
cjel-3568	351	33	is	be	AUX
cjel-3568	351	34	fifty	fifty	NUM
cjel-3568	351	35	percent	percent	NOUN
cjel-3568	351	36	for	for	ADP
cjel-3568	351	37	the	the	DET
cjel-3568	351	38	food	food	NOUN
cjel-3568	351	39	stamp	stamp	NOUN
cjel-3568	351	40	program	program	NOUN
cjel-3568	351	41	(	(	PUNCT
cjel-3568	351	42	a	a	DET
cjel-3568	351	43	direct	direct	ADJ
cjel-3568	351	44	subsidy	subsidy	NOUN
cjel-3568	351	45	)	)	PUNCT
cjel-3568	351	46	,	,	PUNCT
cjel-3568	351	47	but	but	CCONJ
cjel-3568	351	48	the	the	DET
cjel-3568	351	49	participation	participation	NOUN
cjel-3568	351	50	rate	rate	NOUN
cjel-3568	351	51	is	be	AUX
cjel-3568	351	52	ninety	ninety	NUM
cjel-3568	351	53	percent	percent	NOUN
cjel-3568	351	54	for	for	ADP
cjel-3568	351	55	this	this	DET
cjel-3568	351	56	group	group	NOUN
cjel-3568	351	57	for	for	ADP
cjel-3568	351	58	the	the	DET
cjel-3568	351	59	earned	earn	VERB
cjel-3568	351	60	income	income	NOUN
cjel-3568	351	61	tax	tax	NOUN
cjel-3568	351	62	credit	credit	NOUN
cjel-3568	351	63	,	,	PUNCT
cjel-3568	351	64	a	a	DET
cjel-3568	351	65	tax	tax	NOUN
cjel-3568	351	66	benefit	benefit	NOUN
cjel-3568	351	67	)	)	PUNCT
cjel-3568	351	68	;	;	PUNCT
cjel-3568	351	69	leonard	leonard	PROPN
cjel-3568	351	70	e.	e.	PROPN
cjel-3568	351	71	burman	burman	PROPN
cjel-3568	351	72	&	&	CCONJ
cjel-3568	351	73	deborah	deborah	PROPN
cjel-3568	351	74	i.	i.	PROPN
cjel-3568	351	75	kobes	kobes	PROPN
cjel-3568	351	76	,	,	PUNCT
cjel-3568	351	77	eitc	eitc	PROPN
cjel-3568	351	78	reaches	reach	VERB
cjel-3568	351	79	more	more	ADV
cjel-3568	351	80	eligible	eligible	ADJ
cjel-3568	351	81	families	family	NOUN
cjel-3568	351	82	than	than	ADP
cjel-3568	351	83	tanf	tanf	PROPN
cjel-3568	351	84	,	,	PUNCT
cjel-3568	351	85	food	food	NOUN
cjel-3568	351	86	stamps	stamp	NOUN
cjel-3568	351	87	,	,	PUNCT
cjel-3568	351	88	98	98	NUM
cjel-3568	351	89	tax	tax	NOUN
cjel-3568	351	90	notes	note	NOUN
cjel-3568	351	91	1769	1769	NUM
cjel-3568	351	92	,	,	PUNCT
cjel-3568	351	93	1769	1769	NUM
cjel-3568	351	94	(	(	PUNCT
cjel-3568	351	95	mar	mar	PROPN
cjel-3568	351	96	.	.	PROPN
cjel-3568	351	97	17	17	NUM
cjel-3568	351	98	,	,	PUNCT
cjel-3568	351	99	2003	2003	NUM
cjel-3568	351	100	)	)	PUNCT
cjel-3568	351	101	,	,	PUNCT
cjel-3568	351	102	http://www.urban.org/sites/	http://www.urban.org/sites/	ADP
cjel-3568	351	103	default	default	NOUN
cjel-3568	351	104	/	/	SYM
cjel-3568	351	105	files	file	NOUN
cjel-3568	351	106	/	/	SYM
cjel-3568	351	107	alfresco	alfresco	NOUN
cjel-3568	351	108	/	/	SYM
cjel-3568	351	109	publication	publication	NOUN
cjel-3568	351	110	-	-	PUNCT
cjel-3568	351	111	pdfs/1000467	pdfs/1000467	NOUN
cjel-3568	351	112	-	-	PUNCT
cjel-3568	351	113	eitc	eitc	NOUN
cjel-3568	351	114	-	-	PUNCT
cjel-3568	351	115	reaches	reach	NOUN
cjel-3568	351	116	-	-	PUNCT
cjel-3568	351	117	more	more	ADV
cjel-3568	351	118	-	-	PUNCT
cjel-3568	351	119	eligible	eligible	ADJ
cjel-3568	351	120	-	-	PUNCT
cjel-3568	351	121	families	family	NOUN
cjel-3568	351	122	-	-	PUNCT
cjel-3568	351	123	thantanf	thantanf	NOUN
cjel-3568	351	124	-	-	PUNCT
cjel-3568	351	125	food	food	NOUN
cjel-3568	351	126	-	-	PUNCT
cjel-3568	351	127	stamps.pdf	stamps.pdf	NOUN
cjel-3568	351	128	[	[	X
cjel-3568	351	129	perma.cc/nxa9-kgxx	perma.cc/nxa9-kgxx	NOUN
cjel-3568	351	130	]	]	PUNCT
cjel-3568	351	131	;	;	PUNCT
cjel-3568	351	132	see	see	VERB
cjel-3568	351	133	also	also	ADV
cjel-3568	351	134	tracey	tracey	PROPN
cjel-3568	351	135	m.	m.	PROPN
cjel-3568	351	136	roberts	roberts	PROPN
cjel-3568	351	137	,	,	PUNCT
cjel-3568	351	138	mitigating	mitigate	VERB
cjel-3568	351	139	the	the	DET
cjel-3568	351	140	distributional	distributional	ADJ
cjel-3568	351	141	impacts	impact	NOUN
cjel-3568	351	142	of	of	ADP
cjel-3568	351	143	climate	climate	NOUN
cjel-3568	351	144	change	change	NOUN
cjel-3568	351	145	policy	policy	NOUN
cjel-3568	351	146	,	,	PUNCT
cjel-3568	351	147	67	67	NUM
cjel-3568	351	148	wash	wash	NOUN
cjel-3568	351	149	.	.	PUNCT
cjel-3568	351	150	&	&	CCONJ
cjel-3568	351	151	lee	lee	PROPN
cjel-3568	351	152	l.	l.	PROPN
cjel-3568	351	153	rev	rev	PROPN
cjel-3568	351	154	.	.	PROPN
cjel-3568	352	1	209	209	NUM
cjel-3568	352	2	(	(	PUNCT
cjel-3568	352	3	2010	2010	NUM
cjel-3568	352	4	)	)	PUNCT
cjel-3568	352	5	(	(	PUNCT
cjel-3568	352	6	arguing	argue	VERB
cjel-3568	352	7	that	that	SCONJ
cjel-3568	352	8	any	any	DET
cjel-3568	352	9	rebate	rebate	NOUN
cjel-3568	352	10	of	of	ADP
cjel-3568	352	11	revenues	revenue	NOUN
cjel-3568	352	12	from	from	ADP
cjel-3568	352	13	a	a	DET
cjel-3568	352	14	carbon	carbon	NOUN
cjel-3568	352	15	tax	tax	NOUN
cjel-3568	352	16	or	or	CCONJ
cjel-3568	352	17	cap	cap	NOUN
cjel-3568	352	18	-	-	PUNCT
cjel-3568	352	19	and	and	CCONJ
cjel-3568	352	20	-	-	PUNCT
cjel-3568	352	21	trade	trade	NOUN
cjel-3568	352	22	program	program	NOUN
cjel-3568	352	23	should	should	AUX
cjel-3568	352	24	be	be	AUX
cjel-3568	352	25	used	use	VERB
cjel-3568	352	26	to	to	PART
cjel-3568	352	27	offset	offset	VERB
cjel-3568	352	28	the	the	DET
cjel-3568	352	29	distributional	distributional	ADJ
cjel-3568	352	30	impacts	impact	NOUN
cjel-3568	352	31	of	of	ADP
cjel-3568	352	32	the	the	DET
cjel-3568	352	33	policy	policy	NOUN
cjel-3568	352	34	,	,	PUNCT
cjel-3568	352	35	and	and	CCONJ
cjel-3568	352	36	that	that	SCONJ
cjel-3568	352	37	the	the	DET
cjel-3568	352	38	rebate	rebate	NOUN
cjel-3568	352	39	would	would	AUX
cjel-3568	352	40	be	be	AUX
cjel-3568	352	41	delivered	deliver	VERB
cjel-3568	352	42	most	most	ADV
cjel-3568	352	43	efficiently	efficiently	ADV
cjel-3568	352	44	through	through	ADP
cjel-3568	352	45	income	income	NOUN
cjel-3568	352	46	tax	tax	NOUN
cjel-3568	352	47	)	)	PUNCT
cjel-3568	352	48	.	.	PUNCT
cjel-3568	353	1	more	more	ADV
cjel-3568	353	2	recent	recent	ADJ
cjel-3568	353	3	scholarship	scholarship	NOUN
cjel-3568	353	4	has	have	AUX
cjel-3568	353	5	questioned	question	VERB
cjel-3568	353	6	whether	whether	SCONJ
cjel-3568	353	7	a	a	DET
cjel-3568	353	8	tax	tax	NOUN
cjel-3568	353	9	expenditure	expenditure	NOUN
cjel-3568	353	10	budget	budget	NOUN
cjel-3568	353	11	is	be	AUX
cjel-3568	353	12	relevant	relevant	ADJ
cjel-3568	353	13	any	any	ADV
cjel-3568	353	14	longer	long	ADV
cjel-3568	353	15	,	,	PUNCT
cjel-3568	353	16	given	give	VERB
cjel-3568	353	17	that	that	SCONJ
cjel-3568	353	18	congress	congress	PROPN
cjel-3568	353	19	expanded	expand	VERB
cjel-3568	353	20	tax	tax	NOUN
cjel-3568	353	21	expenditures	expenditure	NOUN
cjel-3568	353	22	rather	rather	ADV
cjel-3568	353	23	than	than	ADP
cjel-3568	353	24	eliminating	eliminate	VERB
cjel-3568	353	25	them	they	PRON
cjel-3568	353	26	,	,	PUNCT
cjel-3568	353	27	tripling	triple	VERB
cjel-3568	353	28	the	the	DET
cjel-3568	353	29	number	number	NOUN
cjel-3568	353	30	of	of	ADP
cjel-3568	353	31	subsidies	subsidy	NOUN
cjel-3568	353	32	and	and	CCONJ
cjel-3568	353	33	increasing	increase	VERB
cjel-3568	353	34	annual	annual	ADJ
cjel-3568	353	35	outlays	outlay	NOUN
cjel-3568	353	36	by	by	ADP
cjel-3568	353	37	trillions	trillion	NOUN
cjel-3568	353	38	of	of	ADP
cjel-3568	353	39	dollars	dollar	NOUN
cjel-3568	353	40	.	.	PUNCT
cjel-3568	354	1	see	see	VERB
cjel-3568	354	2	leonard	leonard	PROPN
cjel-3568	354	3	e.	e.	PROPN
cjel-3568	354	4	burman	burman	PROPN
cjel-3568	354	5	,	,	PUNCT
cjel-3568	354	6	is	be	AUX
cjel-3568	354	7	the	the	DET
cjel-3568	354	8	tax	tax	NOUN
cjel-3568	354	9	expenditure	expenditure	NOUN
cjel-3568	354	10	concept	concept	NOUN
cjel-3568	354	11	still	still	ADV
cjel-3568	354	12	relevant	relevant	ADJ
cjel-3568	354	13	?	?	PUNCT
cjel-3568	354	14	,	,	PUNCT
cjel-3568	354	15	56	56	NUM
cjel-3568	354	16	nat’l	nat’l	NOUN
cjel-3568	354	17	tax	tax	NOUN
cjel-3568	354	18	j.	j.	PROPN
cjel-3568	354	19	613	613	NUM
cjel-3568	354	20	(	(	PUNCT
cjel-3568	354	21	2003	2003	NUM
cjel-3568	354	22	)	)	PUNCT
cjel-3568	354	23	.	.	PUNCT
cjel-3568	355	1	others	other	NOUN
cjel-3568	355	2	have	have	AUX
cjel-3568	355	3	critiqued	critique	VERB
cjel-3568	355	4	the	the	DET
cjel-3568	355	5	tax	tax	NOUN
cjel-3568	355	6	expenditure	expenditure	NOUN
cjel-3568	355	7	budget	budget	NOUN
cjel-3568	355	8	for	for	ADP
cjel-3568	355	9	its	its	PRON
cjel-3568	355	10	failure	failure	NOUN
cjel-3568	355	11	to	to	PART
cjel-3568	355	12	adequately	adequately	ADV
cjel-3568	355	13	estimate	estimate	VERB
cjel-3568	355	14	the	the	DET
cjel-3568	355	15	true	true	ADJ
cjel-3568	355	16	cost	cost	NOUN
cjel-3568	355	17	of	of	ADP
cjel-3568	355	18	the	the	DET
cjel-3568	355	19	subsidies	subsidy	NOUN
cjel-3568	355	20	.	.	PUNCT
cjel-3568	356	1	see	see	VERB
cjel-3568	356	2	rebecca	rebecca	PROPN
cjel-3568	356	3	kysar	kysar	PROPN
cjel-3568	356	4	,	,	PUNCT
cjel-3568	356	5	lasting	lasting	ADJ
cjel-3568	356	6	legislation	legislation	NOUN
cjel-3568	356	7	,	,	PUNCT
cjel-3568	356	8	159	159	NUM
cjel-3568	356	9	penn	penn	NOUN
cjel-3568	356	10	.	.	PUNCT
cjel-3568	357	1	l.	l.	PROPN
cjel-3568	357	2	rev	rev	PROPN
cjel-3568	357	3	1007	1007	NUM
cjel-3568	357	4	(	(	PUNCT
cjel-3568	357	5	2011	2011	NUM
cjel-3568	357	6	)	)	PUNCT
cjel-3568	357	7	(	(	PUNCT
cjel-3568	357	8	describing	describe	VERB
cjel-3568	357	9	the	the	DET
cjel-3568	357	10	unreliability	unreliability	NOUN
cjel-3568	357	11	of	of	ADP
cjel-3568	357	12	estimates	estimate	NOUN
cjel-3568	357	13	of	of	ADP
cjel-3568	357	14	the	the	DET
cjel-3568	357	15	costs	cost	NOUN
cjel-3568	357	16	of	of	ADP
cjel-3568	357	17	tax	tax	NOUN
cjel-3568	357	18	expenditures	expenditure	NOUN
cjel-3568	357	19	and	and	CCONJ
cjel-3568	357	20	budget	budget	NOUN
cjel-3568	357	21	items	item	NOUN
cjel-3568	357	22	based	base	VERB
cjel-3568	357	23	on	on	ADP
cjel-3568	357	24	the	the	DET
cjel-3568	357	25	instability	instability	NOUN
cjel-3568	357	26	of	of	ADP
cjel-3568	357	27	baseline	baseline	ADJ
cjel-3568	357	28	estimates	estimate	NOUN
cjel-3568	357	29	and	and	CCONJ
cjel-3568	357	30	congress	congress	PROPN
cjel-3568	357	31	’s	’s	PART
cjel-3568	357	32	predilection	predilection	NOUN
cjel-3568	357	33	for	for	ADP
cjel-3568	357	34	waiving	waive	VERB
cjel-3568	357	35	or	or	CCONJ
cjel-3568	357	36	changing	change	VERB
cjel-3568	357	37	the	the	DET
cjel-3568	357	38	rules	rule	NOUN
cjel-3568	357	39	to	to	PART
cjel-3568	357	40	pursue	pursue	VERB
cjel-3568	357	41	new	new	ADJ
cjel-3568	357	42	policies	policy	NOUN
cjel-3568	357	43	,	,	PUNCT
cjel-3568	357	44	ignoring	ignore	VERB
cjel-3568	357	45	estimates	estimate	NOUN
cjel-3568	357	46	,	,	PUNCT
cjel-3568	357	47	and	and	CCONJ
cjel-3568	357	48	ignoring	ignore	VERB
cjel-3568	357	49	costs	cost	NOUN
cjel-3568	357	50	that	that	PRON
cjel-3568	357	51	will	will	AUX
cjel-3568	357	52	occur	occur	VERB
cjel-3568	357	53	beyond	beyond	ADP
cjel-3568	357	54	a	a	DET
cjel-3568	357	55	particular	particular	ADJ
cjel-3568	357	56	budget	budget	NOUN
cjel-3568	357	57	window	window	NOUN
cjel-3568	357	58	)	)	PUNCT
cjel-3568	357	59	.	.	PUNCT
cjel-3568	358	1	71	71	NUM
cjel-3568	358	2	.	.	X
cjel-3568	359	1	see	see	VERB
cjel-3568	359	2	hymel	hymel	PROPN
cjel-3568	359	3	,	,	PUNCT
cjel-3568	359	4	supra	supra	PROPN
cjel-3568	359	5	note	note	PROPN
cjel-3568	359	6	7	7	NUM
cjel-3568	359	7	,	,	PUNCT
cjel-3568	359	8	at	at	ADP
cjel-3568	359	9	159	159	NUM
cjel-3568	359	10	.	.	PUNCT
cjel-3568	360	1	72	72	NUM
cjel-3568	360	2	.	.	PUNCT
cjel-3568	361	1	see	see	VERB
cjel-3568	361	2	i	i	PRON
cjel-3568	361	3	d.	d.	PROPN
cjel-3568	361	4	at	at	ADP
cjel-3568	361	5	158	158	NUM
cjel-3568	361	6	.	.	PUNCT
cjel-3568	362	1	the	the	DET
cjel-3568	362	2	revenue	revenue	NOUN
cjel-3568	362	3	act	act	NOUN
cjel-3568	362	4	of	of	ADP
cjel-3568	362	5	1913	1913	NUM
cjel-3568	362	6	,	,	PUNCT
cjel-3568	362	7	also	also	ADV
cjel-3568	362	8	known	know	VERB
cjel-3568	362	9	as	as	ADP
cjel-3568	362	10	the	the	DET
cjel-3568	362	11	underwood	underwood	PROPN
cjel-3568	362	12	tariff	tariff	PROPN
cjel-3568	362	13	act	act	PROPN
cjel-3568	362	14	,	,	PUNCT
cjel-3568	362	15	included	include	VERB
cjel-3568	362	16	“	"	PUNCT
cjel-3568	362	17	a	a	DET
cjel-3568	362	18	reasonable	reasonable	ADJ
cjel-3568	362	19	allowance	allowance	NOUN
cjel-3568	362	20	for	for	ADP
cjel-3568	362	21	depletion	depletion	NOUN
cjel-3568	362	22	”	"	PUNCT
cjel-3568	362	23	for	for	ADP
cjel-3568	362	24	up	up	ADP
cjel-3568	362	25	to	to	PART
cjel-3568	362	26	five	five	NUM
cjel-3568	362	27	percent	percent	NOUN
cjel-3568	362	28	of	of	ADP
cjel-3568	362	29	the	the	DET
cjel-3568	362	30	output	output	NOUN
cjel-3568	362	31	of	of	ADP
cjel-3568	362	32	an	an	DET
cjel-3568	362	33	oil	oil	NOUN
cjel-3568	362	34	well	well	NOUN
cjel-3568	362	35	on	on	ADP
cjel-3568	362	36	an	an	DET
cjel-3568	362	37	annual	annual	ADJ
cjel-3568	362	38	basis	basis	NOUN
cjel-3568	362	39	until	until	SCONJ
cjel-3568	362	40	the	the	DET
cjel-3568	362	41	initial	initial	ADJ
cjel-3568	362	42	capital	capital	NOUN
cjel-3568	362	43	investment	investment	NOUN
cjel-3568	362	44	was	be	AUX
cjel-3568	362	45	recovered	recover	VERB
cjel-3568	362	46	.	.	PUNCT
cjel-3568	363	1	i	i	PRON
cjel-3568	363	2	d.	d.	PROPN
cjel-3568	363	3	at	at	ADP
cjel-3568	363	4	165	165	NUM
cjel-3568	363	5	.	.	PUNCT
cjel-3568	364	1	the	the	DET
cjel-3568	364	2	depletion	depletion	NOUN
cjel-3568	364	3	allowance	allowance	NOUN
cjel-3568	364	4	has	have	AUX
cjel-3568	364	5	been	be	AUX
cjel-3568	364	6	modified	modify	VERB
cjel-3568	364	7	on	on	ADP
cjel-3568	364	8	numerous	numerous	ADJ
cjel-3568	364	9	occasions	occasion	NOUN
cjel-3568	364	10	.	.	PUNCT
cjel-3568	365	1	the	the	DET
cjel-3568	365	2	revenue	revenue	NOUN
cjel-3568	365	3	act	act	NOUN
cjel-3568	365	4	of	of	ADP
cjel-3568	365	5	1918	1918	NUM
cjel-3568	365	6	,	,	PUNCT
cjel-3568	365	7	76	76	NUM
cjel-3568	365	8	columbia	columbia	PROPN
cjel-3568	365	9	journal	journal	PROPN
cjel-3568	365	10	of	of	ADP
cjel-3568	365	11	environmental	environmental	ADJ
cjel-3568	365	12	law	law	NOUN
cjel-3568	366	1	[	[	X
cjel-3568	366	2	vol	vol	NOUN
cjel-3568	366	3	.	.	PUNCT
cjel-3568	367	1	41:1	41:1	NUM
cjel-3568	367	2	to	to	PART
cjel-3568	367	3	support	support	VERB
cjel-3568	367	4	the	the	DET
cjel-3568	367	5	development	development	NOUN
cjel-3568	367	6	of	of	ADP
cjel-3568	367	7	fossil	fossil	ADJ
cjel-3568	367	8	fuels	fuel	NOUN
cjel-3568	367	9	now	now	ADV
cjel-3568	367	10	include	include	VERB
cjel-3568	367	11	deductions	deduction	NOUN
cjel-3568	367	12	for	for	ADP
cjel-3568	367	13	intangible	intangible	ADJ
cjel-3568	367	14	drilling	drilling	NOUN
cjel-3568	367	15	costs,73	costs,73	NOUN
cjel-3568	367	16	subsidies	subsidy	NOUN
cjel-3568	367	17	for	for	ADP
cjel-3568	367	18	extraction	extraction	NOUN
cjel-3568	367	19	of	of	ADP
cjel-3568	367	20	oil	oil	NOUN
cjel-3568	367	21	and	and	CCONJ
cjel-3568	367	22	gas	gas	NOUN
cjel-3568	367	23	from	from	ADP
cjel-3568	367	24	shale	shale	NOUN
cjel-3568	367	25	,	,	PUNCT
cjel-3568	367	26	tar	tar	NOUN
cjel-3568	367	27	sands	sand	NOUN
cjel-3568	367	28	and	and	CCONJ
cjel-3568	367	29	coal	coal	NOUN
cjel-3568	367	30	seams,74	seams,74	NOUN
cjel-3568	367	31	and	and	CCONJ
cjel-3568	367	32	credits	credit	NOUN
cjel-3568	367	33	for	for	ADP
cjel-3568	367	34	enhanced	enhanced	ADJ
cjel-3568	367	35	oil	oil	NOUN
cjel-3568	367	36	recovery	recovery	NOUN
cjel-3568	367	37	projects.75	projects.75	NOUN
cjel-3568	367	38	while	while	SCONJ
cjel-3568	367	39	some	some	PRON
cjel-3568	367	40	of	of	ADP
cjel-3568	367	41	the	the	DET
cjel-3568	367	42	subsidies	subsidy	NOUN
cjel-3568	367	43	were	be	AUX
cjel-3568	367	44	restricted	restrict	VERB
cjel-3568	367	45	during	during	ADP
cjel-3568	367	46	the	the	DET
cjel-3568	367	47	1990s	1990	NOUN
cjel-3568	367	48	,	,	PUNCT
cjel-3568	367	49	the	the	DET
cjel-3568	367	50	restrictions	restriction	NOUN
cjel-3568	367	51	have	have	AUX
cjel-3568	367	52	been	be	AUX
cjel-3568	367	53	loosened	loosen	VERB
cjel-3568	367	54	in	in	ADP
cjel-3568	367	55	recent	recent	ADJ
cjel-3568	367	56	years	year	NOUN
cjel-3568	367	57	to	to	PART
cjel-3568	367	58	accommodate	accommodate	VERB
cjel-3568	367	59	the	the	DET
cjel-3568	367	60	demands	demand	NOUN
cjel-3568	367	61	of	of	ADP
cjel-3568	367	62	war	war	NOUN
cjel-3568	367	63	and	and	CCONJ
cjel-3568	367	64	a	a	DET
cjel-3568	367	65	faltering	faltering	ADJ
cjel-3568	367	66	economy.76	economy.76	PROPN
cjel-3568	367	67	this	this	DET
cjel-3568	367	68	section	section	NOUN
cjel-3568	367	69	describes	describe	VERB
cjel-3568	367	70	each	each	DET
cjel-3568	367	71	type	type	NOUN
cjel-3568	367	72	of	of	ADP
cjel-3568	367	73	tax	tax	NOUN
cjel-3568	367	74	subsidy	subsidy	NOUN
cjel-3568	367	75	to	to	ADP
cjel-3568	367	76	the	the	DET
cjel-3568	367	77	fossil	fossil	NOUN
cjel-3568	367	78	fuel	fuel	NOUN
cjel-3568	367	79	industry	industry	NOUN
cjel-3568	367	80	and	and	CCONJ
cjel-3568	367	81	the	the	DET
cjel-3568	367	82	related	related	ADJ
cjel-3568	367	83	research	research	NOUN
cjel-3568	367	84	,	,	PUNCT
cjel-3568	367	85	extraction	extraction	NOUN
cjel-3568	367	86	,	,	PUNCT
cjel-3568	367	87	refining	refining	NOUN
cjel-3568	367	88	,	,	PUNCT
cjel-3568	367	89	and	and	CCONJ
cjel-3568	367	90	transportation	transportation	NOUN
cjel-3568	367	91	processes	process	NOUN
cjel-3568	367	92	.	.	PUNCT
cjel-3568	368	1	1	1	X
cjel-3568	368	2	.	.	NUM
cjel-3568	368	3	accelerated	accelerate	VERB
cjel-3568	368	4	cost	cost	NOUN
cjel-3568	368	5	recovery	recovery	NOUN
cjel-3568	368	6	in	in	ADP
cjel-3568	368	7	general	general	ADJ
cjel-3568	368	8	,	,	PUNCT
cjel-3568	368	9	income	income	NOUN
cjel-3568	368	10	taxes	taxis	NOUN
cjel-3568	368	11	are	be	AUX
cjel-3568	368	12	levied	levy	VERB
cjel-3568	368	13	only	only	ADV
cjel-3568	368	14	against	against	ADP
cjel-3568	368	15	net	net	ADJ
cjel-3568	368	16	income	income	NOUN
cjel-3568	368	17	,	,	PUNCT
cjel-3568	368	18	the	the	DET
cjel-3568	368	19	profits	profit	NOUN
cjel-3568	368	20	a	a	DET
cjel-3568	368	21	business	business	NOUN
cjel-3568	368	22	enjoys	enjoy	VERB
cjel-3568	368	23	.	.	PUNCT
cjel-3568	369	1	to	to	PART
cjel-3568	369	2	calculate	calculate	VERB
cjel-3568	369	3	net	net	ADJ
cjel-3568	369	4	income	income	NOUN
cjel-3568	369	5	,	,	PUNCT
cjel-3568	369	6	businesses	business	NOUN
cjel-3568	369	7	deduct	deduct	VERB
cjel-3568	369	8	their	their	PRON
cjel-3568	369	9	expenses	expense	NOUN
cjel-3568	369	10	from	from	ADP
cjel-3568	369	11	their	their	PRON
cjel-3568	369	12	gross	gross	ADJ
cjel-3568	369	13	revenues	revenue	NOUN
cjel-3568	369	14	.	.	PUNCT
cjel-3568	370	1	some	some	DET
cjel-3568	370	2	purchases	purchase	VERB
cjel-3568	370	3	a	a	DET
cjel-3568	370	4	business	business	NOUN
cjel-3568	370	5	may	may	AUX
cjel-3568	370	6	make	make	VERB
cjel-3568	370	7	,	,	PUNCT
cjel-3568	370	8	such	such	ADJ
cjel-3568	370	9	as	as	ADP
cjel-3568	370	10	equipment	equipment	NOUN
cjel-3568	370	11	,	,	PUNCT
cjel-3568	370	12	will	will	AUX
cjel-3568	370	13	generate	generate	VERB
cjel-3568	370	14	income	income	NOUN
cjel-3568	370	15	over	over	ADP
cjel-3568	370	16	time	time	NOUN
cjel-3568	370	17	.	.	PUNCT
cjel-3568	371	1	therefore	therefore	ADV
cjel-3568	371	2	,	,	PUNCT
cjel-3568	371	3	instead	instead	ADV
cjel-3568	371	4	of	of	ADP
cjel-3568	371	5	allowing	allow	VERB
cjel-3568	371	6	a	a	DET
cjel-3568	371	7	company	company	NOUN
cjel-3568	371	8	to	to	PART
cjel-3568	371	9	deduct	deduct	VERB
cjel-3568	371	10	the	the	DET
cjel-3568	371	11	full	full	ADJ
cjel-3568	371	12	cost	cost	NOUN
cjel-3568	371	13	of	of	ADP
cjel-3568	371	14	equipment	equipment	NOUN
cjel-3568	371	15	at	at	ADP
cjel-3568	371	16	the	the	DET
cjel-3568	371	17	time	time	NOUN
cjel-3568	371	18	of	of	ADP
cjel-3568	371	19	purchase	purchase	NOUN
cjel-3568	371	20	,	,	PUNCT
cjel-3568	371	21	the	the	DET
cjel-3568	371	22	income	income	NOUN
cjel-3568	371	23	tax	tax	NOUN
cjel-3568	371	24	requires	require	VERB
cjel-3568	371	25	that	that	SCONJ
cjel-3568	371	26	these	these	DET
cjel-3568	371	27	kinds	kind	NOUN
cjel-3568	371	28	of	of	ADP
cjel-3568	371	29	investments	investment	NOUN
cjel-3568	371	30	be	be	AUX
cjel-3568	371	31	capitalized	capitalize	VERB
cjel-3568	371	32	and	and	CCONJ
cjel-3568	371	33	allows	allow	VERB
cjel-3568	371	34	the	the	DET
cjel-3568	371	35	business	business	NOUN
cjel-3568	371	36	to	to	PART
cjel-3568	371	37	deduct	deduct	VERB
cjel-3568	371	38	only	only	ADV
cjel-3568	371	39	a	a	DET
cjel-3568	371	40	portion	portion	NOUN
cjel-3568	371	41	of	of	ADP
cjel-3568	371	42	the	the	DET
cjel-3568	371	43	cost	cost	NOUN
cjel-3568	371	44	each	each	DET
cjel-3568	371	45	year.77	year.77	NOUN
cjel-3568	371	46	the	the	DET
cjel-3568	371	47	deduction	deduction	NOUN
cjel-3568	371	48	may	may	AUX
cjel-3568	371	49	take	take	VERB
cjel-3568	371	50	the	the	DET
cjel-3568	371	51	form	form	NOUN
cjel-3568	371	52	of	of	ADP
cjel-3568	371	53	depreciation	depreciation	NOUN
cjel-3568	371	54	allowances	allowance	NOUN
cjel-3568	371	55	,	,	PUNCT
cjel-3568	371	56	which	which	PRON
cjel-3568	371	57	were	be	AUX
cjel-3568	371	58	initially	initially	ADV
cjel-3568	371	59	designed	design	VERB
cjel-3568	371	60	to	to	PART
cjel-3568	371	61	reflect	reflect	VERB
cjel-3568	371	62	the	the	DET
cjel-3568	371	63	decline	decline	NOUN
cjel-3568	371	64	in	in	ADP
cjel-3568	371	65	value	value	NOUN
cjel-3568	371	66	of	of	ADP
cjel-3568	371	67	the	the	DET
cjel-3568	371	68	property	property	NOUN
cjel-3568	371	69	from	from	ADP
cjel-3568	371	70	wear	wear	NOUN
cjel-3568	371	71	and	and	CCONJ
cjel-3568	371	72	tear	tear	NOUN
cjel-3568	371	73	,	,	PUNCT
cjel-3568	371	74	or	or	CCONJ
cjel-3568	371	75	depletion	depletion	NOUN
cjel-3568	371	76	,	,	PUNCT
cjel-3568	371	77	the	the	DET
cjel-3568	371	78	decline	decline	NOUN
cjel-3568	371	79	in	in	ADP
cjel-3568	371	80	value	value	NOUN
cjel-3568	371	81	of	of	ADP
cjel-3568	371	82	property	property	NOUN
cjel-3568	371	83	that	that	PRON
cjel-3568	371	84	results	result	VERB
cjel-3568	371	85	from	from	ADP
cjel-3568	371	86	extraction	extraction	NOUN
cjel-3568	371	87	of	of	ADP
cjel-3568	371	88	natural	natural	ADJ
cjel-3568	371	89	resources.78	resources.78	NOUN
cjel-3568	371	90	capitalization	capitalization	NOUN
cjel-3568	371	91	and	and	CCONJ
cjel-3568	371	92	depreciation	depreciation	NOUN
cjel-3568	371	93	or	or	CCONJ
cjel-3568	371	94	depletion	depletion	NOUN
cjel-3568	371	95	deductions	deduction	NOUN
cjel-3568	371	96	better	well	ADV
cjel-3568	371	97	match	match	VERB
cjel-3568	371	98	the	the	DET
cjel-3568	371	99	income	income	NOUN
cjel-3568	371	100	generated	generate	VERB
cjel-3568	371	101	from	from	ADP
cjel-3568	371	102	using	use	VERB
cjel-3568	371	103	the	the	DET
cjel-3568	371	104	property	property	NOUN
cjel-3568	371	105	with	with	ADP
cjel-3568	371	106	the	the	DET
cjel-3568	371	107	recovery	recovery	NOUN
cjel-3568	371	108	of	of	ADP
cjel-3568	371	109	the	the	DET
cjel-3568	371	110	costs	cost	NOUN
cjel-3568	371	111	associated	associate	VERB
cjel-3568	371	112	with	with	ADP
cjel-3568	371	113	acquiring	acquire	VERB
cjel-3568	371	114	the	the	DET
cjel-3568	371	115	property	property	NOUN
cjel-3568	371	116	.	.	PUNCT
cjel-3568	372	1	to	to	PART
cjel-3568	372	2	support	support	VERB
cjel-3568	372	3	u.s	u.s	PROPN
cjel-3568	372	4	.	.	PROPN
cjel-3568	372	5	involvement	involvement	NOUN
cjel-3568	372	6	in	in	ADP
cjel-3568	372	7	world	world	NOUN
cjel-3568	372	8	war	war	NOUN
cjel-3568	372	9	i	i	PRON
cjel-3568	372	10	,	,	PUNCT
cjel-3568	372	11	expanded	expand	VERB
cjel-3568	372	12	the	the	DET
cjel-3568	372	13	allowance	allowance	NOUN
cjel-3568	372	14	to	to	PART
cjel-3568	372	15	permit	permit	VERB
cjel-3568	372	16	investors	investor	NOUN
cjel-3568	372	17	to	to	PART
cjel-3568	372	18	recover	recover	VERB
cjel-3568	372	19	costs	cost	NOUN
cjel-3568	372	20	in	in	ADP
cjel-3568	372	21	excess	excess	NOUN
cjel-3568	372	22	of	of	ADP
cjel-3568	372	23	their	their	PRON
cjel-3568	372	24	capital	capital	NOUN
cjel-3568	372	25	investments	investment	NOUN
cjel-3568	372	26	.	.	PUNCT
cjel-3568	373	1	i	i	PRON
cjel-3568	373	2	d.	d.	PROPN
cjel-3568	373	3	in	in	ADP
cjel-3568	373	4	1926	1926	NUM
cjel-3568	373	5	,	,	PUNCT
cjel-3568	373	6	the	the	DET
cjel-3568	373	7	allowance	allowance	NOUN
cjel-3568	373	8	was	be	AUX
cjel-3568	373	9	based	base	VERB
cjel-3568	373	10	on	on	ADP
cjel-3568	373	11	the	the	DET
cjel-3568	373	12	estimated	estimate	VERB
cjel-3568	373	13	fair	fair	ADJ
cjel-3568	373	14	market	market	NOUN
cjel-3568	373	15	value	value	NOUN
cjel-3568	373	16	of	of	ADP
cjel-3568	373	17	the	the	DET
cjel-3568	373	18	wells	well	NOUN
cjel-3568	373	19	at	at	ADP
cjel-3568	373	20	the	the	DET
cjel-3568	373	21	time	time	NOUN
cjel-3568	373	22	of	of	ADP
cjel-3568	373	23	discovery	discovery	NOUN
cjel-3568	373	24	.	.	PUNCT
cjel-3568	374	1	i	i	PRON
cjel-3568	374	2	d.	d.	PROPN
cjel-3568	374	3	at	at	ADP
cjel-3568	374	4	166	166	NUM
cjel-3568	374	5	.	.	PUNCT
cjel-3568	375	1	until	until	ADP
cjel-3568	375	2	1932	1932	NUM
cjel-3568	375	3	,	,	PUNCT
cjel-3568	375	4	the	the	DET
cjel-3568	375	5	deduction	deduction	NOUN
cjel-3568	375	6	did	do	AUX
cjel-3568	375	7	not	not	PART
cjel-3568	375	8	decrease	decrease	VERB
cjel-3568	375	9	the	the	DET
cjel-3568	375	10	owner	owner	NOUN
cjel-3568	375	11	’s	’s	PART
cjel-3568	375	12	basis	basis	NOUN
cjel-3568	375	13	in	in	ADP
cjel-3568	375	14	the	the	DET
cjel-3568	375	15	property	property	NOUN
cjel-3568	375	16	,	,	PUNCT
cjel-3568	375	17	permitting	permit	VERB
cjel-3568	375	18	investors	investor	NOUN
cjel-3568	375	19	to	to	PART
cjel-3568	375	20	recover	recover	VERB
cjel-3568	375	21	their	their	PRON
cjel-3568	375	22	investment	investment	NOUN
cjel-3568	375	23	twice	twice	ADV
cjel-3568	375	24	.	.	PUNCT
cjel-3568	376	1	i	i	PRON
cjel-3568	376	2	d.	d.	PROPN
cjel-3568	376	3	at	at	ADP
cjel-3568	376	4	167	167	NUM
cjel-3568	376	5	.	.	PUNCT
cjel-3568	377	1	by	by	ADP
cjel-3568	377	2	1969	1969	NUM
cjel-3568	377	3	,	,	PUNCT
cjel-3568	377	4	the	the	DET
cjel-3568	377	5	depletion	depletion	NOUN
cjel-3568	377	6	rate	rate	NOUN
cjel-3568	377	7	was	be	AUX
cjel-3568	377	8	27.5	27.5	NUM
cjel-3568	377	9	%	%	NOUN
cjel-3568	377	10	,	,	PUNCT
cjel-3568	377	11	permitting	permit	VERB
cjel-3568	377	12	the	the	DET
cjel-3568	377	13	oil	oil	NOUN
cjel-3568	377	14	and	and	CCONJ
cjel-3568	377	15	gas	gas	NOUN
cjel-3568	377	16	industry	industry	NOUN
cjel-3568	377	17	to	to	PART
cjel-3568	377	18	cut	cut	VERB
cjel-3568	377	19	its	its	PRON
cjel-3568	377	20	tax	tax	NOUN
cjel-3568	377	21	rates	rate	NOUN
cjel-3568	377	22	by	by	ADP
cjel-3568	377	23	50	50	NUM
cjel-3568	377	24	%	%	NOUN
cjel-3568	377	25	.	.	PUNCT
cjel-3568	378	1	i	i	PRON
cjel-3568	378	2	d.	d.	PROPN
cjel-3568	378	3	73	73	NUM
cjel-3568	378	4	.	.	PUNCT
cjel-3568	378	5	see	see	VERB
cjel-3568	378	6	i.r.c	i.r.c	NOUN
cjel-3568	378	7	.	.	PUNCT
cjel-3568	379	1	§	§	PROPN
cjel-3568	379	2	617	617	NUM
cjel-3568	379	3	(	(	PUNCT
cjel-3568	379	4	2012	2012	NUM
cjel-3568	379	5	)	)	PUNCT
cjel-3568	379	6	;	;	PUNCT
cjel-3568	379	7	see	see	VERB
cjel-3568	379	8	also	also	ADV
cjel-3568	379	9	hymel	hymel	PROPN
cjel-3568	379	10	,	,	PUNCT
cjel-3568	379	11	supra	supra	PROPN
cjel-3568	379	12	note	note	PROPN
cjel-3568	379	13	7	7	NUM
cjel-3568	379	14	,	,	PUNCT
cjel-3568	379	15	at	at	ADP
cjel-3568	379	16	169–70	169–70	NUM
cjel-3568	379	17	.	.	PUNCT
cjel-3568	380	1	74	74	NUM
cjel-3568	380	2	.	.	PUNCT
cjel-3568	381	1	see	see	VERB
cjel-3568	381	2	hymel	hymel	PROPN
cjel-3568	381	3	,	,	PUNCT
cjel-3568	381	4	supra	supra	PROPN
cjel-3568	381	5	note	note	PROPN
cjel-3568	381	6	7	7	NUM
cjel-3568	381	7	,	,	PUNCT
cjel-3568	381	8	at	at	ADP
cjel-3568	381	9	171	171	NUM
cjel-3568	381	10	.	.	PUNCT
cjel-3568	382	1	75	75	NUM
cjel-3568	382	2	.	.	PUNCT
cjel-3568	383	1	i	i	PRON
cjel-3568	383	2	d.	d.	PROPN
cjel-3568	383	3	at	at	ADP
cjel-3568	383	4	171–72	171–72	PROPN
cjel-3568	383	5	.	.	PUNCT
cjel-3568	384	1	76	76	NUM
cjel-3568	384	2	.	.	PUNCT
cjel-3568	385	1	i	i	PRON
cjel-3568	385	2	d.	d.	PROPN
cjel-3568	385	3	at	at	ADP
cjel-3568	385	4	178–80	178–80	PROPN
cjel-3568	385	5	.	.	PROPN
cjel-3568	386	1	77	77	NUM
cjel-3568	386	2	.	.	PUNCT
cjel-3568	387	1	overview	overview	NOUN
cjel-3568	387	2	of	of	ADP
cjel-3568	387	3	depreciation	depreciation	NOUN
cjel-3568	387	4	,	,	PUNCT
cjel-3568	387	5	irs	irs	PROPN
cjel-3568	387	6	,	,	PUNCT
cjel-3568	387	7	https://www.irs.gov/publications/p946/ch01.html	https://www.irs.gov/publications/p946/ch01.html	X
cjel-3568	387	8	[	[	X
cjel-3568	387	9	https://perma.cc/28ld-8vmq	https://perma.cc/28ld-8vmq	X
cjel-3568	387	10	]	]	X
cjel-3568	387	11	(	(	PUNCT
cjel-3568	387	12	last	last	ADV
cjel-3568	387	13	visited	visit	VERB
cjel-3568	387	14	jan	jan	PROPN
cjel-3568	387	15	.	.	PROPN
cjel-3568	387	16	1	1	NUM
cjel-3568	387	17	,	,	PUNCT
cjel-3568	387	18	2016	2016	NUM
cjel-3568	387	19	)	)	PUNCT
cjel-3568	387	20	(	(	PUNCT
cjel-3568	387	21	“	"	PUNCT
cjel-3568	387	22	depreciation	depreciation	NOUN
cjel-3568	387	23	is	be	AUX
cjel-3568	387	24	an	an	DET
cjel-3568	387	25	annual	annual	ADJ
cjel-3568	387	26	income	income	NOUN
cjel-3568	387	27	tax	tax	NOUN
cjel-3568	387	28	deduction	deduction	NOUN
cjel-3568	387	29	that	that	PRON
cjel-3568	387	30	allows	allow	VERB
cjel-3568	387	31	you	you	PRON
cjel-3568	387	32	to	to	PART
cjel-3568	387	33	recover	recover	VERB
cjel-3568	387	34	the	the	DET
cjel-3568	387	35	cost	cost	NOUN
cjel-3568	387	36	or	or	CCONJ
cjel-3568	387	37	other	other	ADJ
cjel-3568	387	38	basis	basis	NOUN
cjel-3568	387	39	of	of	ADP
cjel-3568	387	40	certain	certain	ADJ
cjel-3568	387	41	property	property	NOUN
cjel-3568	387	42	over	over	ADP
cjel-3568	387	43	the	the	DET
cjel-3568	387	44	time	time	NOUN
cjel-3568	387	45	you	you	PRON
cjel-3568	387	46	use	use	VERB
cjel-3568	387	47	the	the	DET
cjel-3568	387	48	property	property	NOUN
cjel-3568	387	49	.	.	PUNCT
cjel-3568	387	50	”	"	PUNCT
cjel-3568	387	51	)	)	PUNCT
cjel-3568	387	52	.	.	PUNCT
cjel-3568	388	1	78	78	NUM
cjel-3568	388	2	.	.	PUNCT
cjel-3568	389	1	i	i	PRON
cjel-3568	389	2	d.	d.	PROPN
cjel-3568	389	3	2016	2016	NUM
cjel-3568	389	4	]	]	PUNCT
cjel-3568	389	5	picking	pick	VERB
cjel-3568	389	6	winners	winner	NOUN
cjel-3568	389	7	and	and	CCONJ
cjel-3568	389	8	losers	loser	NOUN
cjel-3568	389	9	77	77	NUM
cjel-3568	389	10	the	the	DET
cjel-3568	389	11	income	income	NOUN
cjel-3568	389	12	tax	tax	NOUN
cjel-3568	389	13	initially	initially	ADV
cjel-3568	389	14	provided	provide	VERB
cjel-3568	389	15	for	for	SCONJ
cjel-3568	389	16	taxpayers	taxpayer	NOUN
cjel-3568	389	17	to	to	PART
cjel-3568	389	18	recover	recover	VERB
cjel-3568	389	19	the	the	DET
cjel-3568	389	20	costs	cost	NOUN
cjel-3568	389	21	of	of	ADP
cjel-3568	389	22	equipment	equipment	NOUN
cjel-3568	389	23	over	over	ADP
cjel-3568	389	24	the	the	DET
cjel-3568	389	25	economic	economic	ADJ
cjel-3568	389	26	life	life	NOUN
cjel-3568	389	27	of	of	ADP
cjel-3568	389	28	the	the	DET
cjel-3568	389	29	property	property	NOUN
cjel-3568	389	30	;	;	PUNCT
cjel-3568	389	31	tax	tax	NOUN
cjel-3568	389	32	depreciation	depreciation	NOUN
cjel-3568	389	33	followed	follow	VERB
cjel-3568	389	34	economic	economic	ADJ
cjel-3568	389	35	depreciation.79	depreciation.79	NOUN
cjel-3568	389	36	since	since	SCONJ
cjel-3568	389	37	1981	1981	NUM
cjel-3568	389	38	,	,	PUNCT
cjel-3568	389	39	however	however	ADV
cjel-3568	389	40	,	,	PUNCT
cjel-3568	389	41	the	the	DET
cjel-3568	389	42	depreciation	depreciation	NOUN
cjel-3568	389	43	system	system	NOUN
cjel-3568	389	44	has	have	AUX
cjel-3568	389	45	provided	provide	VERB
cjel-3568	389	46	for	for	ADP
cjel-3568	389	47	accelerated	accelerate	VERB
cjel-3568	389	48	cost	cost	NOUN
cjel-3568	389	49	recovery	recovery	NOUN
cjel-3568	389	50	.	.	PUNCT
cjel-3568	390	1	the	the	DET
cjel-3568	390	2	modified	modify	VERB
cjel-3568	390	3	accelerated	accelerate	VERB
cjel-3568	390	4	cost	cost	NOUN
cjel-3568	390	5	recovery	recovery	NOUN
cjel-3568	390	6	system	system	NOUN
cjel-3568	390	7	(	(	PUNCT
cjel-3568	390	8	“	"	PUNCT
cjel-3568	390	9	macrs	macr	NOUN
cjel-3568	390	10	”	"	PUNCT
cjel-3568	390	11	)	)	PUNCT
cjel-3568	390	12	provides	provide	VERB
cjel-3568	390	13	for	for	SCONJ
cjel-3568	390	14	the	the	DET
cjel-3568	390	15	entire	entire	ADJ
cjel-3568	390	16	purchase	purchase	NOUN
cjel-3568	390	17	price	price	NOUN
cjel-3568	390	18	to	to	PART
cjel-3568	390	19	be	be	AUX
cjel-3568	390	20	recovered	recover	VERB
cjel-3568	390	21	within	within	ADP
cjel-3568	390	22	a	a	DET
cjel-3568	390	23	period	period	NOUN
cjel-3568	390	24	shorter	short	ADJ
cjel-3568	390	25	than	than	ADP
cjel-3568	390	26	the	the	DET
cjel-3568	390	27	useful	useful	ADJ
cjel-3568	390	28	life	life	NOUN
cjel-3568	390	29	of	of	ADP
cjel-3568	390	30	the	the	DET
cjel-3568	390	31	property.80	property.80	NOUN
cjel-3568	390	32	no	no	DET
cjel-3568	390	33	salvage	salvage	NOUN
cjel-3568	390	34	value	value	NOUN
cjel-3568	390	35	is	be	AUX
cjel-3568	390	36	taken	take	VERB
cjel-3568	390	37	into	into	ADP
cjel-3568	390	38	account	account	NOUN
cjel-3568	390	39	even	even	ADV
cjel-3568	390	40	though	though	SCONJ
cjel-3568	390	41	there	there	PRON
cjel-3568	390	42	is	be	VERB
cjel-3568	390	43	a	a	DET
cjel-3568	390	44	robust	robust	ADJ
cjel-3568	390	45	market	market	NOUN
cjel-3568	390	46	for	for	ADP
cjel-3568	390	47	fully	fully	ADV
cjel-3568	390	48	depreciated	depreciate	VERB
cjel-3568	390	49	assets.81	assets.81	PROPN
cjel-3568	390	50	the	the	DET
cjel-3568	390	51	permissible	permissible	ADJ
cjel-3568	390	52	recovery	recovery	NOUN
cjel-3568	390	53	methods	method	NOUN
cjel-3568	390	54	allow	allow	VERB
cjel-3568	390	55	businesses	business	NOUN
cjel-3568	390	56	to	to	ADP
cjel-3568	390	57	front	front	NOUN
cjel-3568	390	58	-	-	PUNCT
cjel-3568	390	59	load	load	VERB
cjel-3568	390	60	their	their	PRON
cjel-3568	390	61	depreciation	depreciation	NOUN
cjel-3568	390	62	deductions	deduction	NOUN
cjel-3568	390	63	;	;	PUNCT
cjel-3568	390	64	they	they	PRON
cjel-3568	390	65	may	may	AUX
cjel-3568	390	66	take	take	VERB
cjel-3568	390	67	larger	large	ADJ
cjel-3568	390	68	deductions	deduction	NOUN
cjel-3568	390	69	in	in	ADP
cjel-3568	390	70	earlier	early	ADJ
cjel-3568	390	71	years.82	years.82	NOUN
cjel-3568	390	72	this	this	DET
cjel-3568	390	73	system	system	NOUN
cjel-3568	390	74	allows	allow	VERB
cjel-3568	390	75	taxpayers	taxpayer	NOUN
cjel-3568	390	76	to	to	PART
cjel-3568	390	77	recover	recover	VERB
cjel-3568	390	78	their	their	PRON
cjel-3568	390	79	costs	cost	NOUN
cjel-3568	390	80	at	at	ADP
cjel-3568	390	81	an	an	DET
cjel-3568	390	82	accelerated	accelerated	ADJ
cjel-3568	390	83	rate	rate	NOUN
cjel-3568	390	84	rather	rather	ADV
cjel-3568	390	85	than	than	ADP
cjel-3568	390	86	at	at	ADP
cjel-3568	390	87	a	a	DET
cjel-3568	390	88	pace	pace	NOUN
cjel-3568	390	89	that	that	PRON
cjel-3568	390	90	tracks	track	VERB
cjel-3568	390	91	their	their	PRON
cjel-3568	390	92	earnings	earning	NOUN
cjel-3568	390	93	from	from	ADP
cjel-3568	390	94	property	property	NOUN
cjel-3568	390	95	they	they	PRON
cjel-3568	390	96	are	be	AUX
cjel-3568	390	97	using	use	VERB
cjel-3568	390	98	in	in	ADP
cjel-3568	390	99	their	their	PRON
cjel-3568	390	100	trade	trade	NOUN
cjel-3568	390	101	or	or	CCONJ
cjel-3568	390	102	business	business	NOUN
cjel-3568	390	103	.	.	PUNCT
cjel-3568	391	1	a	a	DET
cjel-3568	391	2	number	number	NOUN
cjel-3568	391	3	of	of	ADP
cjel-3568	391	4	tax	tax	NOUN
cjel-3568	391	5	provisions	provision	NOUN
cjel-3568	391	6	allow	allow	VERB
cjel-3568	391	7	the	the	DET
cjel-3568	391	8	fossil	fossil	NOUN
cjel-3568	391	9	fuel	fuel	NOUN
cjel-3568	391	10	industry	industry	NOUN
cjel-3568	391	11	to	to	PART
cjel-3568	391	12	recover	recover	VERB
cjel-3568	391	13	their	their	PRON
cjel-3568	391	14	investments	investment	NOUN
cjel-3568	391	15	even	even	ADV
cjel-3568	391	16	more	more	ADV
cjel-3568	391	17	quickly	quickly	ADV
cjel-3568	391	18	than	than	ADP
cjel-3568	391	19	macrs	macrs	NOUN
cjel-3568	391	20	.	.	PUNCT
cjel-3568	391	21	bonus	bonus	NOUN
cjel-3568	391	22	depreciation	depreciation	NOUN
cjel-3568	391	23	,	,	PUNCT
cjel-3568	391	24	under	under	ADP
cjel-3568	391	25	section	section	NOUN
cjel-3568	391	26	168(k	168(k	PROPN
cjel-3568	391	27	)	)	PUNCT
cjel-3568	391	28	,	,	PUNCT
cjel-3568	391	29	allows	allow	VERB
cjel-3568	391	30	businesses	business	NOUN
cjel-3568	391	31	to	to	PART
cjel-3568	391	32	deduct	deduct	VERB
cjel-3568	391	33	a	a	DET
cjel-3568	391	34	fraction	fraction	NOUN
cjel-3568	391	35	of	of	ADP
cjel-3568	391	36	the	the	DET
cjel-3568	391	37	cost	cost	NOUN
cjel-3568	391	38	of	of	ADP
cjel-3568	391	39	depreciable	depreciable	ADJ
cjel-3568	391	40	property	property	NOUN
cjel-3568	391	41	immediately	immediately	ADV
cjel-3568	391	42	.	.	PUNCT
cjel-3568	392	1	under	under	ADP
cjel-3568	392	2	the	the	DET
cjel-3568	392	3	original	original	ADJ
cjel-3568	392	4	authorization	authorization	NOUN
cjel-3568	392	5	,	,	PUNCT
cjel-3568	392	6	the	the	DET
cjel-3568	392	7	job	job	NOUN
cjel-3568	392	8	creation	creation	NOUN
cjel-3568	392	9	and	and	CCONJ
cjel-3568	392	10	worker	worker	NOUN
cjel-3568	392	11	assistance	assistance	NOUN
cjel-3568	392	12	act	act	NOUN
cjel-3568	392	13	of	of	ADP
cjel-3568	392	14	2002	2002	NUM
cjel-3568	392	15	,	,	PUNCT
cjel-3568	392	16	taxpayers	taxpayer	NOUN
cjel-3568	392	17	could	could	AUX
cjel-3568	392	18	immediately	immediately	ADV
cjel-3568	392	19	deduct	deduct	VERB
cjel-3568	392	20	thirty	thirty	NUM
cjel-3568	392	21	percent	percent	NOUN
cjel-3568	392	22	of	of	ADP
cjel-3568	392	23	their	their	PRON
cjel-3568	392	24	cost	cost	NOUN
cjel-3568	392	25	basis	basis	NOUN
cjel-3568	392	26	in	in	ADP
cjel-3568	392	27	depreciable	depreciable	ADJ
cjel-3568	392	28	property	property	NOUN
cjel-3568	392	29	in	in	ADP
cjel-3568	392	30	addition	addition	NOUN
cjel-3568	392	31	to	to	ADP
cjel-3568	392	32	taking	take	VERB
cjel-3568	392	33	normal	normal	ADJ
cjel-3568	392	34	depreciation	depreciation	NOUN
cjel-3568	392	35	deductions	deduction	NOUN
cjel-3568	392	36	on	on	ADP
cjel-3568	392	37	their	their	PRON
cjel-3568	392	38	remaining	remain	VERB
cjel-3568	392	39	basis	basis	NOUN
cjel-3568	392	40	in	in	ADP
cjel-3568	392	41	the	the	DET
cjel-3568	392	42	property.83	property.83	PROPN
cjel-3568	392	43	the	the	DET
cjel-3568	392	44	following	following	ADJ
cjel-3568	392	45	year	year	NOUN
cjel-3568	392	46	the	the	DET
cjel-3568	392	47	rate	rate	NOUN
cjel-3568	392	48	was	be	AUX
cjel-3568	392	49	increased	increase	VERB
cjel-3568	392	50	to	to	ADP
cjel-3568	392	51	fifty	fifty	NUM
cjel-3568	392	52	percent.84	percent.84	ADP
cjel-3568	392	53	the	the	DET
cjel-3568	392	54	provision	provision	NOUN
cjel-3568	392	55	,	,	PUNCT
cjel-3568	392	56	which	which	PRON
cjel-3568	392	57	was	be	AUX
cjel-3568	392	58	originally	originally	ADV
cjel-3568	392	59	designed	design	VERB
cjel-3568	392	60	as	as	ADP
cjel-3568	392	61	a	a	DET
cjel-3568	392	62	short	short	ADJ
cjel-3568	392	63	term	term	NOUN
cjel-3568	392	64	stimulus,85	stimulus,85	NOUN
cjel-3568	392	65	was	be	AUX
cjel-3568	392	66	extended	extend	VERB
cjel-3568	392	67	from	from	ADP
cjel-3568	392	68	2002	2002	NUM
cjel-3568	392	69	to	to	ADP
cjel-3568	392	70	2005	2005	NUM
cjel-3568	392	71	and	and	CCONJ
cjel-3568	392	72	from	from	ADP
cjel-3568	392	73	2008	2008	NUM
cjel-3568	392	74	to	to	ADP
cjel-3568	392	75	79	79	NUM
cjel-3568	392	76	.	.	PUNCT
cjel-3568	393	1	for	for	ADP
cjel-3568	393	2	some	some	DET
cjel-3568	393	3	types	type	NOUN
cjel-3568	393	4	of	of	ADP
cjel-3568	393	5	property	property	NOUN
cjel-3568	393	6	,	,	PUNCT
cjel-3568	393	7	not	not	PART
cjel-3568	393	8	otherwise	otherwise	ADV
cjel-3568	393	9	covered	cover	VERB
cjel-3568	393	10	under	under	ADP
cjel-3568	393	11	the	the	DET
cjel-3568	393	12	modified	modify	VERB
cjel-3568	393	13	accelerated	accelerate	VERB
cjel-3568	393	14	depreciation	depreciation	NOUN
cjel-3568	393	15	system	system	NOUN
cjel-3568	393	16	under	under	ADP
cjel-3568	393	17	section	section	NOUN
cjel-3568	393	18	168	168	NUM
cjel-3568	393	19	or	or	CCONJ
cjel-3568	393	20	under	under	ADP
cjel-3568	393	21	the	the	DET
cjel-3568	393	22	amortization	amortization	NOUN
cjel-3568	393	23	provisions	provision	NOUN
cjel-3568	393	24	of	of	ADP
cjel-3568	393	25	section	section	NOUN
cjel-3568	393	26	197	197	NUM
cjel-3568	393	27	,	,	PUNCT
cjel-3568	393	28	this	this	PRON
cjel-3568	393	29	is	be	AUX
cjel-3568	393	30	still	still	ADV
cjel-3568	393	31	the	the	DET
cjel-3568	393	32	case	case	NOUN
cjel-3568	393	33	.	.	PUNCT
cjel-3568	394	1	see	see	VERB
cjel-3568	394	2	i.r.c	i.r.c	NOUN
cjel-3568	394	3	.	.	PUNCT
cjel-3568	395	1	§	§	PROPN
cjel-3568	395	2	167	167	NUM
cjel-3568	395	3	(	(	PUNCT
cjel-3568	395	4	2012	2012	NUM
cjel-3568	395	5	)	)	PUNCT
cjel-3568	395	6	.	.	PUNCT
cjel-3568	396	1	80	80	NUM
cjel-3568	396	2	.	.	PUNCT
cjel-3568	396	3	see	see	VERB
cjel-3568	396	4	i.r.c	i.r.c	NOUN
cjel-3568	396	5	.	.	PUNCT
cjel-3568	397	1	§	§	PROPN
cjel-3568	397	2	168	168	NUM
cjel-3568	397	3	(	(	PUNCT
cjel-3568	397	4	supp	supp	NOUN
cjel-3568	397	5	.	.	PUNCT
cjel-3568	397	6	2015	2015	NUM
cjel-3568	397	7	)	)	PUNCT
cjel-3568	397	8	.	.	PUNCT
cjel-3568	398	1	81	81	NUM
cjel-3568	398	2	.	.	PUNCT
cjel-3568	399	1	i	i	PRON
cjel-3568	399	2	d.	d.	PROPN
cjel-3568	399	3	§	§	PROPN
cjel-3568	399	4	168(b)(4	168(b)(4	PROPN
cjel-3568	399	5	)	)	PUNCT
cjel-3568	399	6	.	.	PUNCT
cjel-3568	400	1	82	82	X
cjel-3568	400	2	.	.	PUNCT
cjel-3568	401	1	see	see	VERB
cjel-3568	401	2	i	i	PRON
cjel-3568	401	3	d.	d.	PROPN
cjel-3568	401	4	straight	straight	ADJ
cjel-3568	401	5	-	-	PUNCT
cjel-3568	401	6	line	line	NOUN
cjel-3568	401	7	depreciation	depreciation	NOUN
cjel-3568	401	8	divides	divide	VERB
cjel-3568	401	9	the	the	DET
cjel-3568	401	10	total	total	ADJ
cjel-3568	401	11	amount	amount	NOUN
cjel-3568	401	12	of	of	ADP
cjel-3568	401	13	the	the	DET
cjel-3568	401	14	expenditure	expenditure	NOUN
cjel-3568	401	15	by	by	ADP
cjel-3568	401	16	the	the	DET
cjel-3568	401	17	recovery	recovery	NOUN
cjel-3568	401	18	period	period	NOUN
cjel-3568	401	19	to	to	PART
cjel-3568	401	20	give	give	VERB
cjel-3568	401	21	an	an	DET
cjel-3568	401	22	aliquot	aliquot	NOUN
cjel-3568	401	23	portion	portion	NOUN
cjel-3568	401	24	of	of	ADP
cjel-3568	401	25	depreciation	depreciation	NOUN
cjel-3568	401	26	per	per	ADP
cjel-3568	401	27	year	year	NOUN
cjel-3568	401	28	.	.	PUNCT
cjel-3568	402	1	the	the	DET
cjel-3568	402	2	double	double	ADJ
cjel-3568	402	3	declining	decline	VERB
cjel-3568	402	4	balance	balance	NOUN
cjel-3568	402	5	method	method	NOUN
cjel-3568	402	6	allows	allow	VERB
cjel-3568	402	7	taxpayers	taxpayer	NOUN
cjel-3568	402	8	to	to	PART
cjel-3568	402	9	deduct	deduct	VERB
cjel-3568	402	10	two	two	NUM
cjel-3568	402	11	times	time	NOUN
cjel-3568	402	12	the	the	DET
cjel-3568	402	13	depreciation	depreciation	NOUN
cjel-3568	402	14	allowed	allow	VERB
cjel-3568	402	15	under	under	ADP
cjel-3568	402	16	the	the	DET
cjel-3568	402	17	straight	straight	ADJ
cjel-3568	402	18	-	-	PUNCT
cjel-3568	402	19	line	line	NOUN
cjel-3568	402	20	method	method	NOUN
cjel-3568	402	21	in	in	ADP
cjel-3568	402	22	the	the	DET
cjel-3568	402	23	first	first	ADJ
cjel-3568	402	24	few	few	ADJ
cjel-3568	402	25	years	year	NOUN
cjel-3568	402	26	of	of	ADP
cjel-3568	402	27	the	the	DET
cjel-3568	402	28	recovery	recovery	NOUN
cjel-3568	402	29	period	period	NOUN
cjel-3568	402	30	.	.	PUNCT
cjel-3568	403	1	the	the	DET
cjel-3568	403	2	150	150	NUM
cjel-3568	403	3	%	%	NOUN
cjel-3568	403	4	declining	decline	VERB
cjel-3568	403	5	balance	balance	NOUN
cjel-3568	403	6	method	method	NOUN
cjel-3568	403	7	allows	allow	VERB
cjel-3568	403	8	the	the	DET
cjel-3568	403	9	taxpayer	taxpayer	NOUN
cjel-3568	403	10	to	to	PART
cjel-3568	403	11	deduct	deduct	VERB
cjel-3568	403	12	one	one	NUM
cjel-3568	403	13	and	and	CCONJ
cjel-3568	403	14	a	a	DET
cjel-3568	403	15	half	half	NOUN
cjel-3568	403	16	times	time	NOUN
cjel-3568	403	17	the	the	DET
cjel-3568	403	18	depreciation	depreciation	NOUN
cjel-3568	403	19	allowed	allow	VERB
cjel-3568	403	20	under	under	ADP
cjel-3568	403	21	the	the	DET
cjel-3568	403	22	straight	straight	ADJ
cjel-3568	403	23	-	-	PUNCT
cjel-3568	403	24	line	line	NOUN
cjel-3568	403	25	method	method	NOUN
cjel-3568	403	26	.	.	PUNCT
cjel-3568	404	1	see	see	VERB
cjel-3568	404	2	i	i	PRON
cjel-3568	404	3	d.	d.	PROPN
cjel-3568	404	4	83	83	NUM
cjel-3568	404	5	.	.	PUNCT
cjel-3568	405	1	see	see	VERB
cjel-3568	405	2	job	job	NOUN
cjel-3568	405	3	creation	creation	NOUN
cjel-3568	405	4	and	and	CCONJ
cjel-3568	405	5	worker	worker	NOUN
cjel-3568	405	6	assistance	assistance	NOUN
cjel-3568	405	7	act	act	NOUN
cjel-3568	405	8	of	of	ADP
cjel-3568	405	9	2002	2002	NUM
cjel-3568	405	10	,	,	PUNCT
cjel-3568	405	11	pub	pub	NOUN
cjel-3568	405	12	.	.	PUNCT
cjel-3568	406	1	l.	l.	PROPN
cjel-3568	406	2	no	no	INTJ
cjel-3568	406	3	.	.	PUNCT
cjel-3568	407	1	107	107	NUM
cjel-3568	407	2	-	-	SYM
cjel-3568	407	3	147	147	NUM
cjel-3568	407	4	,	,	PUNCT
cjel-3568	407	5	116	116	NUM
cjel-3568	407	6	stat	stat	NOUN
cjel-3568	407	7	.	.	PUNCT
cjel-3568	408	1	21	21	NUM
cjel-3568	408	2	.	.	X
cjel-3568	409	1	84	84	NUM
cjel-3568	409	2	.	.	PUNCT
cjel-3568	410	1	see	see	VERB
cjel-3568	410	2	jobs	job	NOUN
cjel-3568	410	3	and	and	CCONJ
cjel-3568	410	4	growth	growth	NOUN
cjel-3568	410	5	tax	tax	NOUN
cjel-3568	410	6	relief	relief	NOUN
cjel-3568	410	7	reconciliation	reconciliation	NOUN
cjel-3568	410	8	act	act	NOUN
cjel-3568	410	9	of	of	ADP
cjel-3568	410	10	2003	2003	NUM
cjel-3568	410	11	,	,	PUNCT
cjel-3568	410	12	pub	pub	NOUN
cjel-3568	410	13	.	.	PUNCT
cjel-3568	411	1	l.	l.	PROPN
cjel-3568	411	2	no	no	INTJ
cjel-3568	411	3	.	.	PROPN
cjel-3568	412	1	108	108	NUM
cjel-3568	412	2	-	-	SYM
cjel-3568	412	3	27	27	NUM
cjel-3568	412	4	,	,	PUNCT
cjel-3568	412	5	117	117	NUM
cjel-3568	412	6	stat	stat	NOUN
cjel-3568	412	7	.	.	PUNCT
cjel-3568	413	1	752	752	NUM
cjel-3568	413	2	.	.	PUNCT
cjel-3568	414	1	85	85	NUM
cjel-3568	414	2	.	.	PUNCT
cjel-3568	414	3	jane	jane	PROPN
cjel-3568	414	4	gravelle	gravelle	PROPN
cjel-3568	414	5	,	,	PUNCT
cjel-3568	414	6	cong	cong	PROPN
cjel-3568	414	7	.	.	PUNCT
cjel-3568	415	1	research	research	NOUN
cjel-3568	415	2	serv	serv	PROPN
cjel-3568	415	3	.	.	PROPN
cjel-3568	415	4	,	,	PUNCT
cjel-3568	415	5	bonus	bonus	NOUN
cjel-3568	415	6	depreciation	depreciation	NOUN
cjel-3568	415	7	:	:	PUNCT
cjel-3568	415	8	economic	economic	ADJ
cjel-3568	415	9	and	and	CCONJ
cjel-3568	415	10	budgetary	budgetary	ADJ
cjel-3568	415	11	issues	issue	NOUN
cjel-3568	415	12	(	(	PUNCT
cjel-3568	415	13	2014	2014	NUM
cjel-3568	415	14	)	)	PUNCT
cjel-3568	415	15	.	.	PUNCT
cjel-3568	416	1	78	78	NUM
cjel-3568	416	2	columbia	columbia	PROPN
cjel-3568	416	3	journal	journal	PROPN
cjel-3568	416	4	of	of	ADP
cjel-3568	416	5	environmental	environmental	ADJ
cjel-3568	416	6	law	law	NOUN
cjel-3568	417	1	[	[	X
cjel-3568	417	2	vol	vol	NOUN
cjel-3568	417	3	.	.	PUNCT
cjel-3568	418	1	41:1	41:1	NUM
cjel-3568	418	2	2014	2014	NUM
cjel-3568	418	3	,	,	PUNCT
cjel-3568	418	4	after	after	ADP
cjel-3568	418	5	which	which	PRON
cjel-3568	418	6	it	it	PRON
cjel-3568	418	7	expired.86	expired.86	NOUN
cjel-3568	418	8	bonus	bonus	NOUN
cjel-3568	418	9	depreciation	depreciation	NOUN
cjel-3568	418	10	has	have	AUX
cjel-3568	418	11	recently	recently	ADV
cjel-3568	418	12	been	be	AUX
cjel-3568	418	13	reinstated	reinstate	VERB
cjel-3568	418	14	and	and	CCONJ
cjel-3568	418	15	extended	extend	VERB
cjel-3568	418	16	to	to	PART
cjel-3568	418	17	apply	apply	VERB
cjel-3568	418	18	to	to	ADP
cjel-3568	418	19	property	property	NOUN
cjel-3568	418	20	placed	place	VERB
cjel-3568	418	21	in	in	ADP
cjel-3568	418	22	service	service	NOUN
cjel-3568	418	23	from	from	ADP
cjel-3568	418	24	2015	2015	NUM
cjel-3568	418	25	through	through	ADP
cjel-3568	418	26	2020.87	2020.87	NUM
cjel-3568	418	27	bonus	bonus	NOUN
cjel-3568	418	28	depreciation	depreciation	NOUN
cjel-3568	418	29	drops	drop	VERB
cjel-3568	418	30	to	to	ADP
cjel-3568	418	31	forty	forty	NUM
cjel-3568	418	32	percent	percent	NOUN
cjel-3568	418	33	for	for	ADP
cjel-3568	418	34	properties	property	NOUN
cjel-3568	418	35	placed	place	VERB
cjel-3568	418	36	in	in	ADP
cjel-3568	418	37	service	service	NOUN
cjel-3568	418	38	in	in	ADP
cjel-3568	418	39	2018	2018	NUM
cjel-3568	418	40	and	and	CCONJ
cjel-3568	418	41	to	to	ADP
cjel-3568	418	42	thirty	thirty	NUM
cjel-3568	418	43	percent	percent	NOUN
cjel-3568	418	44	for	for	ADP
cjel-3568	418	45	properties	property	NOUN
cjel-3568	418	46	placed	place	VERB
cjel-3568	418	47	in	in	ADP
cjel-3568	418	48	service	service	NOUN
cjel-3568	418	49	in	in	ADP
cjel-3568	418	50	2019.88	2019.88	NUM
cjel-3568	418	51	more	more	ADV
cjel-3568	418	52	dramatically	dramatically	ADV
cjel-3568	418	53	,	,	PUNCT
cjel-3568	418	54	section	section	NOUN
cjel-3568	418	55	179	179	NUM
cjel-3568	418	56	permits	permit	VERB
cjel-3568	418	57	the	the	DET
cjel-3568	418	58	immediate	immediate	ADJ
cjel-3568	418	59	deduction	deduction	NOUN
cjel-3568	418	60	of	of	ADP
cjel-3568	418	61	the	the	DET
cjel-3568	418	62	entire	entire	ADJ
cjel-3568	418	63	cost	cost	NOUN
cjel-3568	418	64	of	of	ADP
cjel-3568	418	65	property	property	NOUN
cjel-3568	418	66	placed	place	VERB
cjel-3568	418	67	in	in	ADP
cjel-3568	418	68	service	service	NOUN
cjel-3568	418	69	in	in	ADP
cjel-3568	418	70	a	a	DET
cjel-3568	418	71	given	give	VERB
cjel-3568	418	72	year.89	year.89	NOUN
cjel-3568	418	73	subject	subject	NOUN
cjel-3568	418	74	to	to	ADP
cjel-3568	418	75	certain	certain	ADJ
cjel-3568	418	76	limits	limit	NOUN
cjel-3568	418	77	,	,	PUNCT
cjel-3568	418	78	the	the	DET
cjel-3568	418	79	section	section	NOUN
cjel-3568	418	80	permits	permit	VERB
cjel-3568	418	81	the	the	DET
cjel-3568	418	82	full	full	ADJ
cjel-3568	418	83	cost	cost	NOUN
cjel-3568	418	84	of	of	ADP
cjel-3568	418	85	equipment	equipment	NOUN
cjel-3568	418	86	to	to	PART
cjel-3568	418	87	be	be	AUX
cjel-3568	418	88	“	"	PUNCT
cjel-3568	418	89	expensed	expense	VERB
cjel-3568	418	90	”	"	PUNCT
cjel-3568	418	91	rather	rather	ADV
cjel-3568	418	92	than	than	ADP
cjel-3568	418	93	capitalized	capitalize	VERB
cjel-3568	418	94	and	and	CCONJ
cjel-3568	418	95	recovered	recover	VERB
cjel-3568	418	96	over	over	ADP
cjel-3568	418	97	time	time	NOUN
cjel-3568	418	98	through	through	ADP
cjel-3568	418	99	depreciation	depreciation	NOUN
cjel-3568	418	100	deductions	deduction	NOUN
cjel-3568	418	101	.	.	PUNCT
cjel-3568	419	1	the	the	DET
cjel-3568	419	2	deduction	deduction	NOUN
cjel-3568	419	3	is	be	AUX
cjel-3568	419	4	subject	subject	ADJ
cjel-3568	419	5	to	to	ADP
cjel-3568	419	6	an	an	DET
cjel-3568	419	7	investment	investment	NOUN
cjel-3568	419	8	limit90	limit90	NOUN
cjel-3568	419	9	and	and	CCONJ
cjel-3568	419	10	an	an	DET
cjel-3568	419	11	income	income	NOUN
cjel-3568	419	12	limit	limit	NOUN
cjel-3568	419	13	.	.	PUNCT
cjel-3568	420	1	91	91	NUM
cjel-3568	420	2	new	new	ADJ
cjel-3568	420	3	and	and	CCONJ
cjel-3568	420	4	used	use	VERB
cjel-3568	420	5	tangible	tangible	ADJ
cjel-3568	420	6	property	property	NOUN
cjel-3568	420	7	qualifies	qualifie	NOUN
cjel-3568	420	8	if	if	SCONJ
cjel-3568	420	9	it	it	PRON
cjel-3568	420	10	is	be	AUX
cjel-3568	420	11	acquired	acquire	VERB
cjel-3568	420	12	for	for	ADP
cjel-3568	420	13	use	use	NOUN
cjel-3568	420	14	in	in	ADP
cjel-3568	420	15	a	a	DET
cjel-3568	420	16	trade	trade	NOUN
cjel-3568	420	17	or	or	CCONJ
cjel-3568	420	18	business	business	NOUN
cjel-3568	420	19	and	and	CCONJ
cjel-3568	420	20	may	may	AUX
cjel-3568	420	21	be	be	AUX
cjel-3568	420	22	depreciated	depreciate	VERB
cjel-3568	420	23	under	under	ADP
cjel-3568	420	24	the	the	DET
cjel-3568	420	25	macrs	macrs	NOUN
cjel-3568	420	26	system.92	system.92	NOUN
cjel-3568	420	27	the	the	DET
cjel-3568	420	28	maximum	maximum	ADJ
cjel-3568	420	29	deduction	deduction	NOUN
cjel-3568	420	30	is	be	AUX
cjel-3568	420	31	reduced	reduce	VERB
cjel-3568	420	32	dollar	dollar	NOUN
cjel-3568	420	33	for	for	ADP
cjel-3568	420	34	dollar	dollar	NOUN
cjel-3568	420	35	,	,	PUNCT
cjel-3568	420	36	but	but	CCONJ
cjel-3568	420	37	not	not	PART
cjel-3568	420	38	below	below	ADP
cjel-3568	420	39	zero	zero	NUM
cjel-3568	420	40	,	,	PUNCT
cjel-3568	420	41	by	by	ADP
cjel-3568	420	42	the	the	DET
cjel-3568	420	43	amount	amount	NOUN
cjel-3568	420	44	by	by	ADP
cjel-3568	420	45	which	which	PRON
cjel-3568	420	46	the	the	DET
cjel-3568	420	47	aggregate	aggregate	ADJ
cjel-3568	420	48	cost	cost	NOUN
cjel-3568	420	49	of	of	ADP
cjel-3568	420	50	qualifying	qualify	VERB
cjel-3568	420	51	property	property	NOUN
cjel-3568	420	52	a	a	DET
cjel-3568	420	53	taxpayer	taxpayer	NOUN
cjel-3568	420	54	purchases	purchase	NOUN
cjel-3568	420	55	and	and	CCONJ
cjel-3568	420	56	places	place	NOUN
cjel-3568	420	57	in	in	ADP
cjel-3568	420	58	service	service	NOUN
cjel-3568	420	59	during	during	ADP
cjel-3568	420	60	the	the	DET
cjel-3568	420	61	year	year	NOUN
cjel-3568	420	62	exceeds	exceed	VERB
cjel-3568	420	63	an	an	DET
cjel-3568	420	64	investment	investment	NOUN
cjel-3568	420	65	threshold.93	threshold.93	ADP
cjel-3568	420	66	the	the	DET
cjel-3568	420	67	deduction	deduction	NOUN
cjel-3568	420	68	is	be	AUX
cjel-3568	420	69	also	also	ADV
cjel-3568	420	70	limited	limit	VERB
cjel-3568	420	71	by	by	ADP
cjel-3568	420	72	the	the	DET
cjel-3568	420	73	taxable	taxable	ADJ
cjel-3568	420	74	income	income	NOUN
cjel-3568	420	75	of	of	ADP
cjel-3568	420	76	the	the	DET
cjel-3568	420	77	taxpayer	taxpayer	NOUN
cjel-3568	420	78	for	for	ADP
cjel-3568	420	79	the	the	DET
cjel-3568	420	80	year.94	year.94	NOUN
cjel-3568	420	81	if	if	SCONJ
cjel-3568	420	82	the	the	DET
cjel-3568	420	83	deduction	deduction	NOUN
cjel-3568	420	84	exceeds	exceed	VERB
cjel-3568	420	85	the	the	DET
cjel-3568	420	86	firm	firm	NOUN
cjel-3568	420	87	’s	’s	PART
cjel-3568	420	88	income	income	NOUN
cjel-3568	420	89	for	for	ADP
cjel-3568	420	90	the	the	DET
cjel-3568	420	91	year	year	NOUN
cjel-3568	420	92	,	,	PUNCT
cjel-3568	420	93	the	the	DET
cjel-3568	420	94	excess	excess	NOUN
cjel-3568	420	95	may	may	AUX
cjel-3568	420	96	be	be	AUX
cjel-3568	420	97	carried	carry	VERB
cjel-3568	420	98	forward	forward	ADV
cjel-3568	420	99	and	and	CCONJ
cjel-3568	420	100	deducted	deduct	VERB
cjel-3568	420	101	in	in	ADP
cjel-3568	420	102	the	the	DET
cjel-3568	420	103	following	follow	VERB
cjel-3568	420	104	year.95	year.95	NOUN
cjel-3568	420	105	this	this	DET
cjel-3568	420	106	expensing	expense	VERB
cjel-3568	420	107	provision	provision	NOUN
cjel-3568	420	108	has	have	AUX
cjel-3568	420	109	been	be	AUX
cjel-3568	420	110	a	a	DET
cjel-3568	420	111	part	part	NOUN
cjel-3568	420	112	of	of	ADP
cjel-3568	420	113	the	the	DET
cjel-3568	420	114	tax	tax	NOUN
cjel-3568	420	115	code	code	NOUN
cjel-3568	420	116	since	since	SCONJ
cjel-3568	420	117	1958	1958	NUM
cjel-3568	420	118	,	,	PUNCT
cjel-3568	420	119	when	when	SCONJ
cjel-3568	420	120	it	it	PRON
cjel-3568	420	121	was	be	AUX
cjel-3568	420	122	justified	justify	VERB
cjel-3568	420	123	as	as	ADP
cjel-3568	420	124	a	a	DET
cjel-3568	420	125	way	way	NOUN
cjel-3568	420	126	of	of	ADP
cjel-3568	420	127	simplifying	simplify	VERB
cjel-3568	420	128	taxes	taxis	NOUN
cjel-3568	420	129	for	for	ADP
cjel-3568	420	130	small	small	ADJ
cjel-3568	420	131	businesses.96	businesses.96	PROPN
cjel-3568	420	132	in	in	ADP
cjel-3568	420	133	general	general	ADJ
cjel-3568	420	134	,	,	PUNCT
cjel-3568	420	135	the	the	DET
cjel-3568	420	136	limits	limit	NOUN
cjel-3568	420	137	on	on	ADP
cjel-3568	420	138	expensing	expense	VERB
cjel-3568	420	139	of	of	ADP
cjel-3568	420	140	equipment	equipment	NOUN
cjel-3568	420	141	have	have	AUX
cjel-3568	420	142	been	be	AUX
cjel-3568	420	143	$	$	SYM
cjel-3568	420	144	25,000	25,000	NUM
cjel-3568	420	145	per	per	ADP
cjel-3568	420	146	year	year	NOUN
cjel-3568	420	147	with	with	ADP
cjel-3568	420	148	a	a	DET
cjel-3568	420	149	dollar	dollar	NOUN
cjel-3568	420	150	for	for	ADP
cjel-3568	420	151	dollar	dollar	NOUN
cjel-3568	420	152	reduction	reduction	NOUN
cjel-3568	420	153	to	to	ADP
cjel-3568	420	154	the	the	DET
cjel-3568	420	155	extent	extent	NOUN
cjel-3568	420	156	that	that	SCONJ
cjel-3568	420	157	the	the	DET
cjel-3568	420	158	cost	cost	NOUN
cjel-3568	420	159	of	of	ADP
cjel-3568	420	160	all	all	DET
cjel-3568	420	161	depreciable	depreciable	ADJ
cjel-3568	420	162	property	property	NOUN
cjel-3568	420	163	placed	place	VERB
cjel-3568	420	164	in	in	ADP
cjel-3568	420	165	service	service	NOUN
cjel-3568	420	166	86	86	NUM
cjel-3568	420	167	.	.	PUNCT
cjel-3568	421	1	see	see	VERB
cjel-3568	421	2	american	american	ADJ
cjel-3568	421	3	taxpayer	taxpayer	PROPN
cjel-3568	421	4	relief	relief	PROPN
cjel-3568	421	5	act	act	NOUN
cjel-3568	421	6	of	of	ADP
cjel-3568	421	7	2012	2012	NUM
cjel-3568	421	8	,	,	PUNCT
cjel-3568	421	9	pub	pub	NOUN
cjel-3568	421	10	.	.	PUNCT
cjel-3568	422	1	l.	l.	PROPN
cjel-3568	422	2	no	no	INTJ
cjel-3568	422	3	.	.	PROPN
cjel-3568	423	1	112	112	NUM
cjel-3568	423	2	-	-	SYM
cjel-3568	423	3	240	240	NUM
cjel-3568	423	4	,	,	PUNCT
cjel-3568	423	5	126	126	NUM
cjel-3568	423	6	stat	stat	NOUN
cjel-3568	423	7	.	.	PUNCT
cjel-3568	424	1	2313	2313	NUM
cjel-3568	424	2	;	;	PUNCT
cjel-3568	425	1	tax	tax	NOUN
cjel-3568	425	2	relief	relief	NOUN
cjel-3568	425	3	,	,	PUNCT
cjel-3568	425	4	unemployment	unemployment	NOUN
cjel-3568	425	5	compensation	compensation	NOUN
cjel-3568	425	6	reauthorization	reauthorization	NOUN
cjel-3568	425	7	,	,	PUNCT
cjel-3568	425	8	and	and	CCONJ
cjel-3568	425	9	job	job	NOUN
cjel-3568	425	10	creation	creation	NOUN
cjel-3568	425	11	act	act	NOUN
cjel-3568	425	12	of	of	ADP
cjel-3568	425	13	2010	2010	NUM
cjel-3568	425	14	,	,	PUNCT
cjel-3568	425	15	pub	pub	NOUN
cjel-3568	425	16	.	.	PUNCT
cjel-3568	426	1	l.	l.	PROPN
cjel-3568	426	2	no	no	INTJ
cjel-3568	426	3	.	.	PROPN
cjel-3568	426	4	111	111	NUM
cjel-3568	426	5	-	-	SYM
cjel-3568	426	6	312	312	NUM
cjel-3568	426	7	,	,	PUNCT
cjel-3568	426	8	124	124	NUM
cjel-3568	426	9	stat	stat	NOUN
cjel-3568	426	10	.	.	PUNCT
cjel-3568	427	1	3296	3296	NUM
cjel-3568	427	2	;	;	PUNCT
cjel-3568	427	3	small	small	ADJ
cjel-3568	427	4	business	business	NOUN
cjel-3568	427	5	jobs	job	NOUN
cjel-3568	427	6	act	act	NOUN
cjel-3568	427	7	of	of	ADP
cjel-3568	427	8	2010	2010	NUM
cjel-3568	427	9	,	,	PUNCT
cjel-3568	427	10	pub	pub	NOUN
cjel-3568	427	11	.	.	PUNCT
cjel-3568	428	1	l.	l.	PROPN
cjel-3568	428	2	no	no	INTJ
cjel-3568	428	3	.	.	PROPN
cjel-3568	429	1	111	111	NUM
cjel-3568	429	2	-	-	SYM
cjel-3568	429	3	240	240	NUM
cjel-3568	429	4	,	,	PUNCT
cjel-3568	429	5	124	124	NUM
cjel-3568	429	6	stat	stat	NOUN
cjel-3568	429	7	.	.	PUNCT
cjel-3568	430	1	2504	2504	NUM
cjel-3568	430	2	;	;	PUNCT
cjel-3568	430	3	american	american	ADJ
cjel-3568	430	4	recovery	recovery	NOUN
cjel-3568	430	5	and	and	CCONJ
cjel-3568	430	6	reinvestment	reinvestment	NOUN
cjel-3568	430	7	act	act	NOUN
cjel-3568	430	8	of	of	ADP
cjel-3568	430	9	2009	2009	NUM
cjel-3568	430	10	,	,	PUNCT
cjel-3568	430	11	pub	pub	NOUN
cjel-3568	430	12	.	.	PUNCT
cjel-3568	431	1	l.	l.	PROPN
cjel-3568	431	2	no	no	INTJ
cjel-3568	431	3	.	.	PROPN
cjel-3568	432	1	111	111	NUM
cjel-3568	432	2	-	-	SYM
cjel-3568	432	3	5	5	NUM
cjel-3568	432	4	,	,	PUNCT
cjel-3568	432	5	123	123	NUM
cjel-3568	432	6	stat	stat	NOUN
cjel-3568	432	7	.	.	PUNCT
cjel-3568	433	1	115	115	NUM
cjel-3568	433	2	;	;	PUNCT
cjel-3568	433	3	economic	economic	ADJ
cjel-3568	433	4	stimulus	stimulus	ADJ
cjel-3568	433	5	act	act	NOUN
cjel-3568	433	6	of	of	ADP
cjel-3568	433	7	2008	2008	NUM
cjel-3568	433	8	,	,	PUNCT
cjel-3568	433	9	pub	pub	NOUN
cjel-3568	433	10	.	.	PUNCT
cjel-3568	434	1	l.	l.	PROPN
cjel-3568	434	2	no	no	INTJ
cjel-3568	434	3	.	.	NOUN
cjel-3568	435	1	110	110	NUM
cjel-3568	435	2	-	-	SYM
cjel-3568	435	3	185	185	NUM
cjel-3568	435	4	,	,	PUNCT
cjel-3568	435	5	122	122	NUM
cjel-3568	435	6	stat	stat	NOUN
cjel-3568	435	7	.	.	PUNCT
cjel-3568	436	1	613	613	NUM
cjel-3568	436	2	.	.	NOUN
cjel-3568	436	3	87	87	NUM
cjel-3568	436	4	.	.	PUNCT
cjel-3568	437	1	consolidated	consolidated	ADJ
cjel-3568	437	2	appropriations	appropriation	NOUN
cjel-3568	437	3	act	act	PROPN
cjel-3568	437	4	,	,	PUNCT
cjel-3568	437	5	2016	2016	NUM
cjel-3568	437	6	,	,	PUNCT
cjel-3568	437	7	pub	pub	NOUN
cjel-3568	437	8	.	.	PUNCT
cjel-3568	438	1	l.	l.	PROPN
cjel-3568	438	2	no	no	INTJ
cjel-3568	438	3	.	.	PROPN
cjel-3568	439	1	114	114	NUM
cjel-3568	439	2	-	-	SYM
cjel-3568	439	3	113	113	NUM
cjel-3568	439	4	,	,	PUNCT
cjel-3568	439	5	§	§	PROPN
cjel-3568	439	6	143	143	NUM
cjel-3568	439	7	,	,	PUNCT
cjel-3568	439	8	129	129	NUM
cjel-3568	439	9	stat	stat	NOUN
cjel-3568	439	10	.	.	PUNCT
cjel-3568	440	1	2242	2242	NUM
cjel-3568	440	2	(	(	PUNCT
cjel-3568	440	3	2015	2015	NUM
cjel-3568	440	4	)	)	PUNCT
cjel-3568	440	5	.	.	PUNCT
cjel-3568	441	1	the	the	DET
cjel-3568	441	2	act	act	NOUN
cjel-3568	441	3	also	also	ADV
cjel-3568	441	4	applies	apply	VERB
cjel-3568	441	5	retroactively	retroactively	ADV
cjel-3568	441	6	to	to	PART
cjel-3568	441	7	permit	permit	VERB
cjel-3568	441	8	taxpayers	taxpayer	NOUN
cjel-3568	441	9	to	to	PART
cjel-3568	441	10	take	take	VERB
cjel-3568	441	11	bonus	bonus	NOUN
cjel-3568	441	12	depreciation	depreciation	NOUN
cjel-3568	441	13	on	on	ADP
cjel-3568	441	14	qualified	qualified	ADJ
cjel-3568	441	15	property	property	NOUN
cjel-3568	441	16	placed	place	VERB
cjel-3568	441	17	in	in	ADP
cjel-3568	441	18	service	service	NOUN
cjel-3568	441	19	in	in	ADP
cjel-3568	441	20	2015	2015	NUM
cjel-3568	441	21	.	.	PUNCT
cjel-3568	442	1	i	i	PRON
cjel-3568	442	2	d.	d.	PROPN
cjel-3568	442	3	88	88	NUM
cjel-3568	442	4	.	.	PUNCT
cjel-3568	443	1	i	i	PRON
cjel-3568	443	2	d.	d.	PROPN
cjel-3568	443	3	89	89	NUM
cjel-3568	443	4	.	.	PUNCT
cjel-3568	443	5	i.r.c	i.r.c	NOUN
cjel-3568	443	6	.	.	PUNCT
cjel-3568	444	1	§	§	PROPN
cjel-3568	444	2	179	179	NUM
cjel-3568	444	3	(	(	PUNCT
cjel-3568	444	4	supp	supp	PROPN
cjel-3568	444	5	.	.	PUNCT
cjel-3568	444	6	2015	2015	NUM
cjel-3568	444	7	)	)	PUNCT
cjel-3568	444	8	.	.	PUNCT
cjel-3568	445	1	90	90	NUM
cjel-3568	445	2	.	.	PUNCT
cjel-3568	446	1	i	i	PRON
cjel-3568	446	2	d.	d.	PROPN
cjel-3568	446	3	§	§	PROPN
cjel-3568	446	4	179(b)(1	179(b)(1	NUM
cjel-3568	446	5	)	)	PUNCT
cjel-3568	446	6	.	.	PUNCT
cjel-3568	447	1	91	91	NUM
cjel-3568	447	2	.	.	PUNCT
cjel-3568	448	1	i	i	PRON
cjel-3568	448	2	d.	d.	PROPN
cjel-3568	448	3	§	§	PROPN
cjel-3568	448	4	179(b)(3	179(b)(3	NUM
cjel-3568	448	5	)	)	PUNCT
cjel-3568	448	6	.	.	PUNCT
cjel-3568	449	1	92	92	NUM
cjel-3568	449	2	.	.	PUNCT
cjel-3568	450	1	i	i	PRON
cjel-3568	450	2	d.	d.	PROPN
cjel-3568	450	3	§	§	PROPN
cjel-3568	450	4	179(d)(1	179(d)(1	PROPN
cjel-3568	450	5	)	)	PUNCT
cjel-3568	450	6	.	.	PUNCT
cjel-3568	451	1	93	93	NUM
cjel-3568	451	2	.	.	PUNCT
cjel-3568	452	1	i	i	PRON
cjel-3568	452	2	d.	d.	PROPN
cjel-3568	452	3	§	§	PROPN
cjel-3568	452	4	179(b)(2	179(b)(2	NUM
cjel-3568	452	5	)	)	PUNCT
cjel-3568	452	6	.	.	PUNCT
cjel-3568	453	1	94	94	NUM
cjel-3568	453	2	.	.	PUNCT
cjel-3568	454	1	i	i	PRON
cjel-3568	454	2	d.	d.	PROPN
cjel-3568	454	3	§	§	PROPN
cjel-3568	454	4	179(b)(3)(a	179(b)(3)(a	PROPN
cjel-3568	454	5	)	)	PUNCT
cjel-3568	454	6	.	.	PUNCT
cjel-3568	455	1	95	95	NUM
cjel-3568	455	2	.	.	PUNCT
cjel-3568	456	1	i	i	PRON
cjel-3568	456	2	d.	d.	PROPN
cjel-3568	456	3	§	§	PROPN
cjel-3568	456	4	179(b)(3)(b	179(b)(3)(b	PROPN
cjel-3568	456	5	)	)	PUNCT
cjel-3568	456	6	.	.	PUNCT
cjel-3568	457	1	96	96	NUM
cjel-3568	457	2	.	.	PUNCT
cjel-3568	458	1	gravelle	gravelle	PROPN
cjel-3568	458	2	,	,	PUNCT
cjel-3568	458	3	supra	supra	PROPN
cjel-3568	458	4	note	note	PROPN
cjel-3568	458	5	85	85	NUM
cjel-3568	458	6	,	,	PUNCT
cjel-3568	458	7	at	at	ADP
cjel-3568	458	8	3	3	NUM
cjel-3568	458	9	n.6	n.6	NOUN
cjel-3568	458	10	.	.	NOUN
cjel-3568	458	11	2016	2016	NUM
cjel-3568	458	12	]	]	PUNCT
cjel-3568	459	1	picking	pick	VERB
cjel-3568	459	2	winners	winner	NOUN
cjel-3568	459	3	and	and	CCONJ
cjel-3568	459	4	losers	loser	NOUN
cjel-3568	459	5	79	79	NUM
cjel-3568	459	6	exceeded	exceed	VERB
cjel-3568	459	7	$	$	SYM
cjel-3568	459	8	200,000.97	200,000.97	NUM
cjel-3568	459	9	the	the	DET
cjel-3568	459	10	provision	provision	NOUN
cjel-3568	459	11	has	have	AUX
cjel-3568	459	12	been	be	AUX
cjel-3568	459	13	used	use	VERB
cjel-3568	459	14	in	in	ADP
cjel-3568	459	15	more	more	ADV
cjel-3568	459	16	recent	recent	ADJ
cjel-3568	459	17	years	year	NOUN
cjel-3568	459	18	to	to	PART
cjel-3568	459	19	stimulate	stimulate	VERB
cjel-3568	459	20	the	the	DET
cjel-3568	459	21	economy	economy	NOUN
cjel-3568	459	22	;	;	PUNCT
cjel-3568	459	23	by	by	ADP
cjel-3568	459	24	setting	set	VERB
cjel-3568	459	25	higher	high	ADJ
cjel-3568	459	26	limits	limit	NOUN
cjel-3568	459	27	,	,	PUNCT
cjel-3568	459	28	congress	congress	PROPN
cjel-3568	459	29	makes	make	VERB
cjel-3568	459	30	the	the	DET
cjel-3568	459	31	benefit	benefit	NOUN
cjel-3568	459	32	available	available	ADJ
cjel-3568	459	33	to	to	ADP
cjel-3568	459	34	larger	large	ADJ
cjel-3568	459	35	businesses.98	businesses.98	ADP
cjel-3568	459	36	a	a	DET
cjel-3568	459	37	temporary	temporary	ADJ
cjel-3568	459	38	expansion	expansion	NOUN
cjel-3568	459	39	of	of	ADP
cjel-3568	459	40	the	the	DET
cjel-3568	459	41	parameters	parameter	NOUN
cjel-3568	459	42	for	for	ADP
cjel-3568	459	43	expensing	expense	VERB
cjel-3568	459	44	equipment	equipment	NOUN
cjel-3568	459	45	under	under	ADP
cjel-3568	459	46	section	section	NOUN
cjel-3568	459	47	179	179	NUM
cjel-3568	459	48	may	may	AUX
cjel-3568	459	49	stimulate	stimulate	VERB
cjel-3568	459	50	business	business	NOUN
cjel-3568	459	51	investment	investment	NOUN
cjel-3568	459	52	in	in	ADP
cjel-3568	459	53	qualified	qualified	ADJ
cjel-3568	459	54	assets	asset	NOUN
cjel-3568	459	55	in	in	ADP
cjel-3568	459	56	the	the	DET
cjel-3568	459	57	short	short	ADJ
cjel-3568	459	58	term	term	NOUN
cjel-3568	459	59	by	by	ADP
cjel-3568	459	60	reducing	reduce	VERB
cjel-3568	459	61	the	the	DET
cjel-3568	459	62	cost	cost	NOUN
cjel-3568	459	63	of	of	ADP
cjel-3568	459	64	capital	capital	NOUN
cjel-3568	459	65	for	for	SCONJ
cjel-3568	459	66	businesses	business	NOUN
cjel-3568	459	67	to	to	PART
cjel-3568	459	68	acquire	acquire	VERB
cjel-3568	459	69	those	those	DET
cjel-3568	459	70	assets	asset	NOUN
cjel-3568	459	71	and	and	CCONJ
cjel-3568	459	72	by	by	ADP
cjel-3568	459	73	increasing	increase	VERB
cjel-3568	459	74	the	the	DET
cjel-3568	459	75	cash	cash	NOUN
cjel-3568	459	76	flow	flow	NOUN
cjel-3568	459	77	of	of	ADP
cjel-3568	459	78	firms	firm	NOUN
cjel-3568	459	79	investing	invest	VERB
cjel-3568	459	80	in	in	ADP
cjel-3568	459	81	those	those	DET
cjel-3568	459	82	businesses.99	businesses.99	NOUN
cjel-3568	459	83	the	the	DET
cjel-3568	459	84	consolidated	consolidated	ADJ
cjel-3568	459	85	appropriations	appropriation	NOUN
cjel-3568	459	86	act	act	PROPN
cjel-3568	459	87	,	,	PUNCT
cjel-3568	459	88	2016	2016	NUM
cjel-3568	459	89	provides	provide	VERB
cjel-3568	459	90	for	for	SCONJ
cjel-3568	459	91	these	these	DET
cjel-3568	459	92	limits	limit	NOUN
cjel-3568	459	93	to	to	PART
cjel-3568	459	94	be	be	AUX
cjel-3568	459	95	increased	increase	VERB
cjel-3568	459	96	to	to	ADP
cjel-3568	459	97	$	$	SYM
cjel-3568	459	98	500,000	500,000	NUM
cjel-3568	459	99	and	and	CCONJ
cjel-3568	459	100	$	$	SYM
cjel-3568	459	101	2,000,000	2,000,000	NUM
cjel-3568	459	102	respectively.100	respectively.100	NOUN
cjel-3568	459	103	businesses	business	NOUN
cjel-3568	459	104	may	may	AUX
cjel-3568	459	105	immediately	immediately	ADV
cjel-3568	459	106	deduct	deduct	VERB
cjel-3568	459	107	the	the	DET
cjel-3568	459	108	cost	cost	NOUN
cjel-3568	459	109	of	of	ADP
cjel-3568	459	110	up	up	ADP
cjel-3568	459	111	to	to	PART
cjel-3568	459	112	$	$	SYM
cjel-3568	459	113	500,000	500,000	NUM
cjel-3568	459	114	of	of	ADP
cjel-3568	459	115	equipment	equipment	NOUN
cjel-3568	459	116	,	,	PUNCT
cjel-3568	459	117	with	with	ADP
cjel-3568	459	118	a	a	DET
cjel-3568	459	119	dollar	dollar	NOUN
cjel-3568	459	120	-	-	PUNCT
cjel-3568	459	121	for	for	ADP
cjel-3568	459	122	-	-	PUNCT
cjel-3568	459	123	dollar	dollar	NOUN
cjel-3568	459	124	reduction	reduction	NOUN
cjel-3568	459	125	to	to	ADP
cjel-3568	459	126	the	the	DET
cjel-3568	459	127	extent	extent	NOUN
cjel-3568	459	128	that	that	SCONJ
cjel-3568	459	129	the	the	DET
cjel-3568	459	130	cost	cost	NOUN
cjel-3568	459	131	of	of	ADP
cjel-3568	459	132	property	property	NOUN
cjel-3568	459	133	placed	place	VERB
cjel-3568	459	134	into	into	ADP
cjel-3568	459	135	service	service	NOUN
cjel-3568	459	136	exceeds	exceed	VERB
cjel-3568	459	137	$	$	SYM
cjel-3568	459	138	2,000,000	2,000,000	NUM
cjel-3568	459	139	.	.	PUNCT
cjel-3568	460	1	101	101	NUM
cjel-3568	460	2	the	the	DET
cjel-3568	460	3	act	act	NOUN
cjel-3568	460	4	also	also	ADV
cjel-3568	460	5	makes	make	VERB
cjel-3568	460	6	section	section	NOUN
cjel-3568	460	7	179	179	NUM
cjel-3568	460	8	permanent.102	permanent.102	NOUN
cjel-3568	460	9	oil	oil	NOUN
cjel-3568	460	10	and	and	CCONJ
cjel-3568	460	11	gas	gas	NOUN
cjel-3568	460	12	companies	company	NOUN
cjel-3568	460	13	may	may	AUX
cjel-3568	460	14	also	also	ADV
cjel-3568	460	15	take	take	VERB
cjel-3568	460	16	an	an	DET
cjel-3568	460	17	immediate	immediate	ADJ
cjel-3568	460	18	business	business	NOUN
cjel-3568	460	19	deduction	deduction	NOUN
cjel-3568	460	20	for	for	ADP
cjel-3568	460	21	“	"	PUNCT
cjel-3568	460	22	intangible	intangible	ADJ
cjel-3568	460	23	drilling	drilling	NOUN
cjel-3568	460	24	costs	cost	NOUN
cjel-3568	460	25	.	.	PUNCT
cjel-3568	460	26	”103	”103	PUNCT
cjel-3568	460	27	instead	instead	ADV
cjel-3568	460	28	of	of	ADP
cjel-3568	460	29	capitalizing	capitalize	VERB
cjel-3568	460	30	these	these	DET
cjel-3568	460	31	expenditures	expenditure	NOUN
cjel-3568	460	32	and	and	CCONJ
cjel-3568	460	33	recovering	recover	VERB
cjel-3568	460	34	them	they	PRON
cjel-3568	460	35	over	over	ADP
cjel-3568	460	36	time	time	NOUN
cjel-3568	460	37	through	through	ADP
cjel-3568	460	38	depreciation	depreciation	NOUN
cjel-3568	460	39	,	,	PUNCT
cjel-3568	460	40	the	the	DET
cjel-3568	460	41	companies	company	NOUN
cjel-3568	460	42	may	may	AUX
cjel-3568	460	43	deduct	deduct	VERB
cjel-3568	460	44	wages	wage	NOUN
cjel-3568	460	45	and	and	CCONJ
cjel-3568	460	46	the	the	DET
cjel-3568	460	47	full	full	ADJ
cjel-3568	460	48	cost	cost	NOUN
cjel-3568	460	49	of	of	ADP
cjel-3568	460	50	machinery	machinery	NOUN
cjel-3568	460	51	and	and	CCONJ
cjel-3568	460	52	unsalvageable	unsalvageable	ADJ
cjel-3568	460	53	materials	material	NOUN
cjel-3568	460	54	used	use	VERB
cjel-3568	460	55	in	in	ADP
cjel-3568	460	56	exploration	exploration	NOUN
cjel-3568	460	57	and	and	CCONJ
cjel-3568	460	58	development	development	NOUN
cjel-3568	460	59	of	of	ADP
cjel-3568	460	60	oil	oil	NOUN
cjel-3568	460	61	and	and	CCONJ
cjel-3568	460	62	gas	gas	NOUN
cjel-3568	460	63	properties	property	NOUN
cjel-3568	460	64	as	as	SCONJ
cjel-3568	460	65	those	those	DET
cjel-3568	460	66	expenses	expense	NOUN
cjel-3568	460	67	are	be	AUX
cjel-3568	460	68	incurred.104	incurred.104	NOUN
cjel-3568	460	69	this	this	DET
cjel-3568	460	70	tax	tax	NOUN
cjel-3568	460	71	expenditure	expenditure	NOUN
cjel-3568	460	72	also	also	ADV
cjel-3568	460	73	permits	permit	VERB
cjel-3568	460	74	the	the	DET
cjel-3568	460	75	coal	coal	NOUN
cjel-3568	460	76	industry	industry	NOUN
cjel-3568	460	77	to	to	PART
cjel-3568	460	78	expense	expense	VERB
cjel-3568	460	79	the	the	DET
cjel-3568	460	80	exploration	exploration	NOUN
cjel-3568	460	81	and	and	CCONJ
cjel-3568	460	82	development	development	NOUN
cjel-3568	460	83	costs	cost	NOUN
cjel-3568	460	84	associated	associate	VERB
cjel-3568	460	85	with	with	ADP
cjel-3568	460	86	coal	coal	NOUN
cjel-3568	460	87	extraction	extraction	NOUN
cjel-3568	460	88	,	,	PUNCT
cjel-3568	460	89	including	include	VERB
cjel-3568	460	90	surface	surface	NOUN
cjel-3568	460	91	mining	mining	NOUN
cjel-3568	460	92	(	(	PUNCT
cjel-3568	460	93	strip	strip	NOUN
cjel-3568	460	94	mining	mining	NOUN
cjel-3568	460	95	,	,	PUNCT
cjel-3568	460	96	open	open	ADJ
cjel-3568	460	97	-	-	PUNCT
cjel-3568	460	98	pit	pit	NOUN
cjel-3568	460	99	mining	mining	NOUN
cjel-3568	460	100	and	and	CCONJ
cjel-3568	460	101	mountaintop	mountaintop	NOUN
cjel-3568	460	102	removal	removal	NOUN
cjel-3568	460	103	activities	activity	NOUN
cjel-3568	460	104	)	)	PUNCT
cjel-3568	460	105	and	and	CCONJ
cjel-3568	460	106	the	the	DET
cjel-3568	460	107	construction	construction	NOUN
cjel-3568	460	108	of	of	ADP
cjel-3568	460	109	shafts	shafts	ADJ
cjel-3568	460	110	and	and	CCONJ
cjel-3568	460	111	tunnels	tunnel	NOUN
cjel-3568	460	112	for	for	ADP
cjel-3568	460	113	underground	underground	ADJ
cjel-3568	460	114	mining.105	mining.105	NOUN
cjel-3568	460	115	similarly	similarly	ADV
cjel-3568	460	116	,	,	PUNCT
cjel-3568	460	117	section	section	NOUN
cjel-3568	460	118	179c	179c	PROPN
cjel-3568	460	119	permits	permit	VERB
cjel-3568	460	120	the	the	DET
cjel-3568	460	121	costs	cost	NOUN
cjel-3568	460	122	associated	associate	VERB
cjel-3568	460	123	with	with	ADP
cjel-3568	460	124	refining	refine	VERB
cjel-3568	460	125	crude	crude	ADJ
cjel-3568	460	126	oil	oil	NOUN
cjel-3568	460	127	and	and	CCONJ
cjel-3568	460	128	other	other	ADJ
cjel-3568	460	129	liquid	liquid	NOUN
cjel-3568	460	130	fuels106	fuels106	PRON
cjel-3568	460	131	to	to	PART
cjel-3568	460	132	be	be	AUX
cjel-3568	460	133	deducted	deduct	VERB
cjel-3568	460	134	immediately	immediately	ADV
cjel-3568	460	135	as	as	ADP
cjel-3568	460	136	an	an	DET
cjel-3568	460	137	expense.107	expense.107	PROPN
cjel-3568	460	138	97	97	NUM
cjel-3568	460	139	.	.	PUNCT
cjel-3568	461	1	see	see	VERB
cjel-3568	461	2	i.r.c	i.r.c	NOUN
cjel-3568	461	3	.	.	PUNCT
cjel-3568	462	1	§	§	PROPN
cjel-3568	462	2	179	179	NUM
cjel-3568	462	3	.	.	PUNCT
cjel-3568	462	4	98	98	NUM
cjel-3568	462	5	.	.	PUNCT
cjel-3568	463	1	gravelle	gravelle	PROPN
cjel-3568	463	2	,	,	PUNCT
cjel-3568	463	3	supra	supra	PROPN
cjel-3568	463	4	note	note	PROPN
cjel-3568	463	5	85	85	NUM
cjel-3568	463	6	,	,	PUNCT
cjel-3568	463	7	at	at	ADP
cjel-3568	463	8	3	3	NUM
cjel-3568	463	9	n.6	n.6	NOUN
cjel-3568	463	10	;	;	PUNCT
cjel-3568	463	11	gary	gary	PROPN
cjel-3568	463	12	guenther	guenther	PROPN
cjel-3568	463	13	,	,	PUNCT
cjel-3568	463	14	cong	cong	PROPN
cjel-3568	463	15	.	.	PUNCT
cjel-3568	464	1	research	research	NOUN
cjel-3568	464	2	serv	serv	PROPN
cjel-3568	464	3	.	.	PUNCT
cjel-3568	464	4	,	,	PUNCT
cjel-3568	464	5	section	section	NOUN
cjel-3568	464	6	179	179	NUM
cjel-3568	464	7	and	and	CCONJ
cjel-3568	464	8	bonus	bonus	NOUN
cjel-3568	464	9	depreciation	depreciation	NOUN
cjel-3568	464	10	expensing	expensing	NOUN
cjel-3568	464	11	allowances	allowance	NOUN
cjel-3568	464	12	:	:	PUNCT
cjel-3568	464	13	current	current	ADJ
cjel-3568	464	14	law	law	NOUN
cjel-3568	464	15	and	and	CCONJ
cjel-3568	464	16	issues	issue	NOUN
cjel-3568	464	17	for	for	ADP
cjel-3568	464	18	the	the	DET
cjel-3568	464	19	114th	114th	ADJ
cjel-3568	464	20	congress	congress	PROPN
cjel-3568	464	21	10	10	NUM
cjel-3568	464	22	(	(	PUNCT
cjel-3568	464	23	2015	2015	NUM
cjel-3568	464	24	)	)	PUNCT
cjel-3568	464	25	.	.	PUNCT
cjel-3568	465	1	99	99	NUM
cjel-3568	465	2	.	.	PUNCT
cjel-3568	465	3	guenther	guenther	PROPN
cjel-3568	465	4	,	,	PUNCT
cjel-3568	465	5	supra	supra	PROPN
cjel-3568	465	6	note	note	NOUN
cjel-3568	465	7	98	98	NUM
cjel-3568	465	8	,	,	PUNCT
cjel-3568	465	9	at	at	ADP
cjel-3568	465	10	10–11	10–11	NUM
cjel-3568	465	11	.	.	PUNCT
cjel-3568	466	1	if	if	SCONJ
cjel-3568	466	2	a	a	DET
cjel-3568	466	3	business	business	NOUN
cjel-3568	466	4	may	may	AUX
cjel-3568	466	5	acquire	acquire	VERB
cjel-3568	466	6	equipment	equipment	NOUN
cjel-3568	466	7	and	and	CCONJ
cjel-3568	466	8	immediately	immediately	ADV
cjel-3568	466	9	deduct	deduct	VERB
cjel-3568	466	10	the	the	DET
cjel-3568	466	11	cost	cost	NOUN
cjel-3568	466	12	of	of	ADP
cjel-3568	466	13	that	that	DET
cjel-3568	466	14	equipment	equipment	NOUN
cjel-3568	466	15	from	from	ADP
cjel-3568	466	16	its	its	PRON
cjel-3568	466	17	taxes	taxis	NOUN
cjel-3568	466	18	,	,	PUNCT
cjel-3568	466	19	it	it	PRON
cjel-3568	466	20	may	may	AUX
cjel-3568	466	21	redeploy	redeploy	VERB
cjel-3568	466	22	the	the	DET
cjel-3568	466	23	tax	tax	NOUN
cjel-3568	466	24	savings	saving	NOUN
cjel-3568	466	25	in	in	ADP
cjel-3568	466	26	other	other	ADJ
cjel-3568	466	27	things	thing	NOUN
cjel-3568	466	28	,	,	PUNCT
cjel-3568	466	29	such	such	ADJ
cjel-3568	466	30	as	as	ADP
cjel-3568	466	31	returns	return	NOUN
cjel-3568	466	32	to	to	ADP
cjel-3568	466	33	shareholders	shareholder	NOUN
cjel-3568	466	34	.	.	PUNCT
cjel-3568	467	1	100	100	NUM
cjel-3568	467	2	.	.	PUNCT
cjel-3568	468	1	consolidated	consolidated	ADJ
cjel-3568	468	2	appropriations	appropriation	NOUN
cjel-3568	468	3	act	act	PROPN
cjel-3568	468	4	,	,	PUNCT
cjel-3568	468	5	2016	2016	NUM
cjel-3568	468	6	,	,	PUNCT
cjel-3568	468	7	pub	pub	NOUN
cjel-3568	468	8	.	.	PUNCT
cjel-3568	469	1	l.	l.	PROPN
cjel-3568	469	2	no	no	INTJ
cjel-3568	469	3	.	.	PROPN
cjel-3568	470	1	114	114	NUM
cjel-3568	470	2	-	-	SYM
cjel-3568	470	3	113	113	NUM
cjel-3568	470	4	,	,	PUNCT
cjel-3568	470	5	§	§	PROPN
cjel-3568	470	6	124	124	NUM
cjel-3568	470	7	,	,	PUNCT
cjel-3568	470	8	129	129	NUM
cjel-3568	470	9	stat	stat	NOUN
cjel-3568	470	10	.	.	PUNCT
cjel-3568	471	1	2242	2242	NUM
cjel-3568	471	2	.	.	PUNCT
cjel-3568	472	1	101	101	NUM
cjel-3568	472	2	.	.	PUNCT
cjel-3568	473	1	i	i	PRON
cjel-3568	473	2	d.	d.	PROPN
cjel-3568	473	3	102	102	NUM
cjel-3568	473	4	.	.	PUNCT
cjel-3568	474	1	i	i	PRON
cjel-3568	474	2	d.	d.	PROPN
cjel-3568	474	3	103	103	NUM
cjel-3568	474	4	.	.	PUNCT
cjel-3568	474	5	i.r.c	i.r.c	NOUN
cjel-3568	474	6	.	.	PUNCT
cjel-3568	475	1	§	§	PROPN
cjel-3568	475	2	617	617	NUM
cjel-3568	475	3	(	(	PUNCT
cjel-3568	475	4	2012	2012	NUM
cjel-3568	475	5	)	)	PUNCT
cjel-3568	475	6	.	.	PUNCT
cjel-3568	476	1	104	104	NUM
cjel-3568	476	2	.	.	PUNCT
cjel-3568	477	1	i	i	PRON
cjel-3568	477	2	d.	d.	PROPN
cjel-3568	477	3	105	105	NUM
cjel-3568	477	4	.	.	PUNCT
cjel-3568	478	1	i	i	PRON
cjel-3568	478	2	d.	d.	PROPN
cjel-3568	478	3	106	106	NUM
cjel-3568	478	4	.	.	PUNCT
cjel-3568	478	5	i.r.c	i.r.c	NOUN
cjel-3568	478	6	.	.	PUNCT
cjel-3568	479	1	§	§	PROPN
cjel-3568	479	2	45k(c	45k(c	PROPN
cjel-3568	479	3	)	)	PUNCT
cjel-3568	479	4	(	(	PUNCT
cjel-3568	479	5	supp	supp	PROPN
cjel-3568	479	6	.	.	PUNCT
cjel-3568	479	7	2014	2014	NUM
cjel-3568	479	8	)	)	PUNCT
cjel-3568	479	9	.	.	PUNCT
cjel-3568	480	1	107	107	NUM
cjel-3568	480	2	.	.	PUNCT
cjel-3568	480	3	i.r.c	i.r.c	NOUN
cjel-3568	480	4	.	.	PUNCT
cjel-3568	481	1	§	§	PROPN
cjel-3568	481	2	179c	179c	PROPN
cjel-3568	481	3	(	(	PUNCT
cjel-3568	481	4	2012	2012	NUM
cjel-3568	481	5	)	)	PUNCT
cjel-3568	481	6	.	.	PUNCT
cjel-3568	482	1	80	80	NUM
cjel-3568	482	2	columbia	columbia	PROPN
cjel-3568	482	3	journal	journal	PROPN
cjel-3568	482	4	of	of	ADP
cjel-3568	482	5	environmental	environmental	ADJ
cjel-3568	482	6	law	law	NOUN
cjel-3568	483	1	[	[	X
cjel-3568	483	2	vol	vol	NOUN
cjel-3568	483	3	.	.	PUNCT
cjel-3568	484	1	41:1	41:1	NUM
cjel-3568	484	2	several	several	ADJ
cjel-3568	484	3	other	other	ADJ
cjel-3568	484	4	tax	tax	NOUN
cjel-3568	484	5	expenditures	expenditure	NOUN
cjel-3568	484	6	hasten	hasten	VERB
cjel-3568	484	7	the	the	DET
cjel-3568	484	8	period	period	NOUN
cjel-3568	484	9	for	for	ADP
cjel-3568	484	10	cost	cost	NOUN
cjel-3568	484	11	recovery	recovery	NOUN
cjel-3568	484	12	.	.	PUNCT
cjel-3568	485	1	qualifying	qualify	VERB
cjel-3568	485	2	natural	natural	ADJ
cjel-3568	485	3	gas	gas	NOUN
cjel-3568	485	4	gathering	gathering	NOUN
cjel-3568	485	5	lines108	lines108	NOUN
cjel-3568	485	6	and	and	CCONJ
cjel-3568	485	7	distribution	distribution	NOUN
cjel-3568	485	8	lines109	lines109	VERB
cjel-3568	485	9	have	have	VERB
cjel-3568	485	10	shorter	short	ADJ
cjel-3568	485	11	recovery	recovery	NOUN
cjel-3568	485	12	periods	period	NOUN
cjel-3568	485	13	than	than	ADP
cjel-3568	485	14	under	under	ADP
cjel-3568	485	15	macrs	macrs	NOUN
cjel-3568	485	16	.	.	PUNCT
cjel-3568	486	1	oil	oil	NOUN
cjel-3568	486	2	and	and	CCONJ
cjel-3568	486	3	gas	gas	NOUN
cjel-3568	486	4	geological	geological	ADJ
cjel-3568	486	5	and	and	CCONJ
cjel-3568	486	6	geophysical	geophysical	ADJ
cjel-3568	486	7	costs	cost	NOUN
cjel-3568	486	8	are	be	AUX
cjel-3568	486	9	amortized	amortize	VERB
cjel-3568	486	10	;	;	PUNCT
cjel-3568	486	11	major	major	ADJ
cjel-3568	486	12	integrated	integrate	VERB
cjel-3568	486	13	oil	oil	NOUN
cjel-3568	486	14	companies	company	NOUN
cjel-3568	486	15	may	may	AUX
cjel-3568	486	16	recover	recover	VERB
cjel-3568	486	17	their	their	PRON
cjel-3568	486	18	costs	cost	NOUN
cjel-3568	486	19	over	over	ADP
cjel-3568	486	20	a	a	DET
cjel-3568	486	21	seven	seven	NUM
cjel-3568	486	22	-	-	PUNCT
cjel-3568	486	23	year	year	NOUN
cjel-3568	486	24	period	period	NOUN
cjel-3568	486	25	and	and	CCONJ
cjel-3568	486	26	other	other	ADJ
cjel-3568	486	27	oil	oil	NOUN
cjel-3568	486	28	companies	company	NOUN
cjel-3568	486	29	may	may	AUX
cjel-3568	486	30	recover	recover	VERB
cjel-3568	486	31	their	their	PRON
cjel-3568	486	32	costs	cost	NOUN
cjel-3568	486	33	over	over	ADP
cjel-3568	486	34	two	two	NUM
cjel-3568	486	35	years.110	years.110	NOUN
cjel-3568	486	36	a	a	DET
cjel-3568	486	37	number	number	NOUN
cjel-3568	486	38	of	of	ADP
cjel-3568	486	39	studies	study	NOUN
cjel-3568	486	40	have	have	AUX
cjel-3568	486	41	indicated	indicate	VERB
cjel-3568	486	42	that	that	SCONJ
cjel-3568	486	43	accelerated	accelerate	VERB
cjel-3568	486	44	depreciation	depreciation	NOUN
cjel-3568	486	45	is	be	AUX
cjel-3568	486	46	generally	generally	ADV
cjel-3568	486	47	an	an	DET
cjel-3568	486	48	ineffective	ineffective	ADJ
cjel-3568	486	49	tool	tool	NOUN
cjel-3568	486	50	for	for	ADP
cjel-3568	486	51	stimulating	stimulate	VERB
cjel-3568	486	52	the	the	DET
cjel-3568	486	53	economy	economy	NOUN
cjel-3568	486	54	during	during	ADP
cjel-3568	486	55	periods	period	NOUN
cjel-3568	486	56	of	of	ADP
cjel-3568	486	57	recession	recession	NOUN
cjel-3568	486	58	or	or	CCONJ
cjel-3568	486	59	slow	slow	ADJ
cjel-3568	486	60	growth.111	growth.111	NOUN
cjel-3568	486	61	furthermore	furthermore	ADV
cjel-3568	486	62	,	,	PUNCT
cjel-3568	486	63	allowing	allow	VERB
cjel-3568	486	64	businesses	business	NOUN
cjel-3568	486	65	to	to	PART
cjel-3568	486	66	expense	expense	NOUN
cjel-3568	486	67	equipment	equipment	NOUN
cjel-3568	486	68	creates	create	VERB
cjel-3568	486	69	opportunities	opportunity	NOUN
cjel-3568	486	70	for	for	ADP
cjel-3568	486	71	tax	tax	NOUN
cjel-3568	486	72	arbitrage112	arbitrage112	PROPN
cjel-3568	486	73	and	and	CCONJ
cjel-3568	486	74	interferes	interfere	VERB
cjel-3568	486	75	with	with	ADP
cjel-3568	486	76	the	the	DET
cjel-3568	486	77	efficient	efficient	ADJ
cjel-3568	486	78	allocation	allocation	NOUN
cjel-3568	486	79	of	of	ADP
cjel-3568	486	80	capital,113	capital,113	NOUN
cjel-3568	486	81	diverting	divert	VERB
cjel-3568	486	82	funds	fund	NOUN
cjel-3568	486	83	from	from	ADP
cjel-3568	486	84	other	other	ADJ
cjel-3568	486	85	uses	use	NOUN
cjel-3568	486	86	that	that	PRON
cjel-3568	486	87	may	may	AUX
cjel-3568	486	88	be	be	AUX
cjel-3568	486	89	more	more	ADV
cjel-3568	486	90	productive	productive	ADJ
cjel-3568	486	91	.	.	PUNCT
cjel-3568	487	1	together	together	ADV
cjel-3568	487	2	,	,	PUNCT
cjel-3568	487	3	the	the	DET
cjel-3568	487	4	favorable	favorable	ADJ
cjel-3568	487	5	tax	tax	NOUN
cjel-3568	487	6	treatment	treatment	NOUN
cjel-3568	487	7	from	from	ADP
cjel-3568	487	8	accelerated	accelerate	VERB
cjel-3568	487	9	depreciation	depreciation	NOUN
cjel-3568	487	10	and	and	CCONJ
cjel-3568	487	11	debt	debt	NOUN
cjel-3568	487	12	financing	financing	NOUN
cjel-3568	487	13	can	can	AUX
cjel-3568	487	14	yield	yield	VERB
cjel-3568	487	15	a	a	DET
cjel-3568	487	16	negative	negative	ADJ
cjel-3568	487	17	tax	tax	NOUN
cjel-3568	487	18	rate.114	rate.114	NOUN
cjel-3568	487	19	108	108	NUM
cjel-3568	487	20	.	.	PUNCT
cjel-3568	487	21	i.r.c	i.r.c	NOUN
cjel-3568	487	22	.	.	PUNCT
cjel-3568	488	1	§	§	PROPN
cjel-3568	488	2	168(e)(3)(c)(iv	168(e)(3)(c)(iv	NUM
cjel-3568	488	3	)	)	PUNCT
cjel-3568	488	4	(	(	PUNCT
cjel-3568	488	5	supp	supp	NOUN
cjel-3568	488	6	.	.	PUNCT
cjel-3568	488	7	2015	2015	NUM
cjel-3568	488	8	)	)	PUNCT
cjel-3568	488	9	.	.	PUNCT
cjel-3568	489	1	this	this	DET
cjel-3568	489	2	provision	provision	NOUN
cjel-3568	489	3	treats	treat	VERB
cjel-3568	489	4	natural	natural	ADJ
cjel-3568	489	5	gas	gas	NOUN
cjel-3568	489	6	gathering	gathering	NOUN
cjel-3568	489	7	lines	line	NOUN
cjel-3568	489	8	as	as	ADP
cjel-3568	489	9	seven	seven	NUM
cjel-3568	489	10	-	-	PUNCT
cjel-3568	489	11	year	year	NOUN
cjel-3568	489	12	property	property	NOUN
cjel-3568	489	13	,	,	PUNCT
cjel-3568	489	14	allowing	allow	VERB
cjel-3568	489	15	natural	natural	ADJ
cjel-3568	489	16	gas	gas	NOUN
cjel-3568	489	17	companies	company	NOUN
cjel-3568	489	18	to	to	PART
cjel-3568	489	19	recover	recover	VERB
cjel-3568	489	20	their	their	PRON
cjel-3568	489	21	investment	investment	NOUN
cjel-3568	489	22	in	in	ADP
cjel-3568	489	23	the	the	DET
cjel-3568	489	24	lines	line	NOUN
cjel-3568	489	25	in	in	ADP
cjel-3568	489	26	seven	seven	NUM
cjel-3568	489	27	and	and	CCONJ
cjel-3568	489	28	a	a	DET
cjel-3568	489	29	half	half	NOUN
cjel-3568	489	30	years	year	NOUN
cjel-3568	489	31	rather	rather	ADV
cjel-3568	489	32	than	than	ADP
cjel-3568	489	33	the	the	DET
cjel-3568	489	34	ten	ten	NUM
cjel-3568	489	35	to	to	PART
cjel-3568	489	36	sixteen	sixteen	NUM
cjel-3568	489	37	-	-	PUNCT
cjel-3568	489	38	year	year	NOUN
cjel-3568	489	39	class	class	NOUN
cjel-3568	489	40	life	life	NOUN
cjel-3568	489	41	period	period	NOUN
cjel-3568	489	42	.	.	PUNCT
cjel-3568	490	1	i	i	PRON
cjel-3568	490	2	d.	d.	PROPN
cjel-3568	490	3	in	in	ADP
cjel-3568	490	4	addition	addition	NOUN
cjel-3568	490	5	,	,	PUNCT
cjel-3568	490	6	the	the	DET
cjel-3568	490	7	provision	provision	NOUN
cjel-3568	490	8	provides	provide	VERB
cjel-3568	490	9	taxpayers	taxpayer	NOUN
cjel-3568	490	10	who	who	PRON
cjel-3568	490	11	invest	invest	VERB
cjel-3568	490	12	in	in	ADP
cjel-3568	490	13	the	the	DET
cjel-3568	490	14	lines	line	NOUN
cjel-3568	490	15	to	to	PART
cjel-3568	490	16	receive	receive	VERB
cjel-3568	490	17	relief	relief	NOUN
cjel-3568	490	18	from	from	ADP
cjel-3568	490	19	the	the	DET
cjel-3568	490	20	alternative	alternative	ADJ
cjel-3568	490	21	minimum	minimum	ADJ
cjel-3568	490	22	tax	tax	NOUN
cjel-3568	490	23	(	(	PUNCT
cjel-3568	490	24	“	"	PUNCT
cjel-3568	490	25	amt	amt	PROPN
cjel-3568	490	26	”	"	PUNCT
cjel-3568	490	27	)	)	PUNCT
cjel-3568	490	28	.	.	PUNCT
cjel-3568	491	1	the	the	DET
cjel-3568	491	2	amt	amt	PROPN
cjel-3568	491	3	provides	provide	VERB
cjel-3568	491	4	an	an	DET
cjel-3568	491	5	alternative	alternative	ADJ
cjel-3568	491	6	tax	tax	NOUN
cjel-3568	491	7	base	base	NOUN
cjel-3568	491	8	with	with	ADP
cjel-3568	491	9	significantly	significantly	ADV
cjel-3568	491	10	reduced	reduce	VERB
cjel-3568	491	11	exclusions	exclusion	NOUN
cjel-3568	491	12	,	,	PUNCT
cjel-3568	491	13	exemptions	exemption	NOUN
cjel-3568	491	14	and	and	CCONJ
cjel-3568	491	15	deductions	deduction	NOUN
cjel-3568	491	16	than	than	ADP
cjel-3568	491	17	the	the	DET
cjel-3568	491	18	usual	usual	ADJ
cjel-3568	491	19	tax	tax	NOUN
cjel-3568	491	20	base	base	NOUN
cjel-3568	491	21	and	and	CCONJ
cjel-3568	491	22	provides	provide	VERB
cjel-3568	491	23	for	for	ADP
cjel-3568	491	24	relatively	relatively	ADV
cjel-3568	491	25	high	high	ADJ
cjel-3568	491	26	flat	flat	ADJ
cjel-3568	491	27	rates	rate	NOUN
cjel-3568	491	28	instead	instead	ADV
cjel-3568	491	29	of	of	ADP
cjel-3568	491	30	graduated	graduate	VERB
cjel-3568	491	31	rates	rate	NOUN
cjel-3568	491	32	.	.	PUNCT
cjel-3568	492	1	this	this	DET
cjel-3568	492	2	provision	provision	NOUN
cjel-3568	492	3	allows	allow	VERB
cjel-3568	492	4	taxpayers	taxpayer	NOUN
cjel-3568	492	5	who	who	PRON
cjel-3568	492	6	would	would	AUX
cjel-3568	492	7	otherwise	otherwise	ADV
cjel-3568	492	8	be	be	AUX
cjel-3568	492	9	subject	subject	ADJ
cjel-3568	492	10	to	to	ADP
cjel-3568	492	11	the	the	DET
cjel-3568	492	12	amt	amt	PROPN
cjel-3568	492	13	to	to	PART
cjel-3568	492	14	continue	continue	VERB
cjel-3568	492	15	to	to	PART
cjel-3568	492	16	take	take	VERB
cjel-3568	492	17	depreciation	depreciation	NOUN
cjel-3568	492	18	under	under	ADP
cjel-3568	492	19	macrs	macr	NOUN
cjel-3568	492	20	rather	rather	ADV
cjel-3568	492	21	than	than	ADP
cjel-3568	492	22	employing	employ	VERB
cjel-3568	492	23	the	the	DET
cjel-3568	492	24	alternative	alternative	ADJ
cjel-3568	492	25	depreciation	depreciation	NOUN
cjel-3568	492	26	system	system	NOUN
cjel-3568	492	27	otherwise	otherwise	ADV
cjel-3568	492	28	mandated	mandate	VERB
cjel-3568	492	29	under	under	ADP
cjel-3568	492	30	the	the	DET
cjel-3568	492	31	amt	amt	PROPN
cjel-3568	492	32	.	.	PUNCT
cjel-3568	493	1	see	see	VERB
cjel-3568	493	2	i	i	PRON
cjel-3568	493	3	d.	d.	PROPN
cjel-3568	493	4	109	109	NUM
cjel-3568	493	5	.	.	PUNCT
cjel-3568	494	1	i.r.c	i.r.c	PROPN
cjel-3568	494	2	.	.	PUNCT
cjel-3568	495	1	§	§	PROPN
cjel-3568	495	2	168(e)(3)(e)(viii	168(e)(3)(e)(viii	NUM
cjel-3568	495	3	)	)	PUNCT
cjel-3568	495	4	(	(	PUNCT
cjel-3568	495	5	supp	supp	NOUN
cjel-3568	495	6	.	.	PUNCT
cjel-3568	495	7	2015	2015	NUM
cjel-3568	495	8	)	)	PUNCT
cjel-3568	495	9	.	.	PUNCT
cjel-3568	496	1	this	this	DET
cjel-3568	496	2	provision	provision	NOUN
cjel-3568	496	3	treats	treat	VERB
cjel-3568	496	4	natural	natural	ADJ
cjel-3568	496	5	gas	gas	NOUN
cjel-3568	496	6	distribution	distribution	NOUN
cjel-3568	496	7	lines	line	NOUN
cjel-3568	496	8	as	as	ADP
cjel-3568	496	9	fifteen	fifteen	NUM
cjel-3568	496	10	-	-	PUNCT
cjel-3568	496	11	year	year	NOUN
cjel-3568	496	12	property	property	NOUN
cjel-3568	496	13	and	and	CCONJ
cjel-3568	496	14	reduces	reduce	VERB
cjel-3568	496	15	the	the	DET
cjel-3568	496	16	recovery	recovery	NOUN
cjel-3568	496	17	period	period	NOUN
cjel-3568	496	18	by	by	ADP
cjel-3568	496	19	five	five	NUM
cjel-3568	496	20	to	to	PART
cjel-3568	496	21	ten	ten	NUM
cjel-3568	496	22	years	year	NOUN
cjel-3568	496	23	based	base	VERB
cjel-3568	496	24	on	on	ADP
cjel-3568	496	25	class	class	NOUN
cjel-3568	496	26	life	life	NOUN
cjel-3568	496	27	.	.	PUNCT
cjel-3568	497	1	i	i	PRON
cjel-3568	497	2	d.	d.	PROPN
cjel-3568	497	3	110	110	NUM
cjel-3568	497	4	.	.	PUNCT
cjel-3568	498	1	i.r.c	i.r.c	NOUN
cjel-3568	498	2	.	.	PUNCT
cjel-3568	499	1	§	§	PROPN
cjel-3568	499	2	167(h	167(h	PROPN
cjel-3568	499	3	)	)	PUNCT
cjel-3568	499	4	(	(	PUNCT
cjel-3568	499	5	2012	2012	NUM
cjel-3568	499	6	)	)	PUNCT
cjel-3568	499	7	.	.	PUNCT
cjel-3568	500	1	in	in	ADP
cjel-3568	500	2	general	general	ADJ
cjel-3568	500	3	,	,	PUNCT
cjel-3568	500	4	a	a	DET
cjel-3568	500	5	major	major	ADJ
cjel-3568	500	6	integrated	integrated	ADJ
cjel-3568	500	7	oil	oil	NOUN
cjel-3568	500	8	company	company	NOUN
cjel-3568	500	9	is	be	AUX
cjel-3568	500	10	a	a	DET
cjel-3568	500	11	producer	producer	NOUN
cjel-3568	500	12	of	of	ADP
cjel-3568	500	13	crude	crude	ADJ
cjel-3568	500	14	oil	oil	NOUN
cjel-3568	500	15	with	with	ADP
cjel-3568	500	16	an	an	DET
cjel-3568	500	17	average	average	ADJ
cjel-3568	500	18	daily	daily	ADJ
cjel-3568	500	19	worldwide	worldwide	ADJ
cjel-3568	500	20	production	production	NOUN
cjel-3568	500	21	of	of	ADP
cjel-3568	500	22	crude	crude	ADJ
cjel-3568	500	23	oil	oil	NOUN
cjel-3568	500	24	of	of	ADP
cjel-3568	500	25	at	at	ADV
cjel-3568	500	26	least	least	ADV
cjel-3568	500	27	500,000	500,000	NUM
cjel-3568	500	28	barrels	barrel	NOUN
cjel-3568	500	29	for	for	ADP
cjel-3568	500	30	the	the	DET
cjel-3568	500	31	taxable	taxable	ADJ
cjel-3568	500	32	year	year	NOUN
cjel-3568	500	33	and	and	CCONJ
cjel-3568	500	34	gross	gross	ADJ
cjel-3568	500	35	receipts	receipt	NOUN
cjel-3568	500	36	in	in	ADP
cjel-3568	500	37	excess	excess	NOUN
cjel-3568	500	38	of	of	ADP
cjel-3568	500	39	$	$	SYM
cjel-3568	500	40	1	1	NUM
cjel-3568	500	41	billion	billion	NUM
cjel-3568	500	42	for	for	ADP
cjel-3568	500	43	its	its	PRON
cjel-3568	500	44	taxable	taxable	ADJ
cjel-3568	500	45	year	year	NOUN
cjel-3568	500	46	ending	end	VERB
cjel-3568	500	47	during	during	ADP
cjel-3568	500	48	calendar	calendar	NOUN
cjel-3568	500	49	year	year	NOUN
cjel-3568	500	50	2005	2005	NUM
cjel-3568	500	51	.	.	PUNCT
cjel-3568	501	1	i	i	PRON
cjel-3568	501	2	d.	d.	PROPN
cjel-3568	501	3	111	111	NUM
cjel-3568	501	4	.	.	PUNCT
cjel-3568	502	1	guenther	guenther	PROPN
cjel-3568	502	2	,	,	PUNCT
cjel-3568	502	3	supra	supra	PROPN
cjel-3568	502	4	note	note	NOUN
cjel-3568	502	5	98	98	NUM
cjel-3568	502	6	,	,	PUNCT
cjel-3568	502	7	at	at	ADP
cjel-3568	502	8	13	13	NUM
cjel-3568	502	9	.	.	PUNCT
cjel-3568	502	10	112	112	NUM
cjel-3568	502	11	.	.	PUNCT
cjel-3568	503	1	guenther	guenther	PROPN
cjel-3568	503	2	,	,	PUNCT
cjel-3568	503	3	supra	supra	PROPN
cjel-3568	503	4	note	note	NOUN
cjel-3568	503	5	98	98	NUM
cjel-3568	503	6	,	,	PUNCT
cjel-3568	503	7	at	at	ADP
cjel-3568	503	8	14	14	NUM
cjel-3568	503	9	.	.	PUNCT
cjel-3568	504	1	taxpayers	taxpayer	NOUN
cjel-3568	504	2	may	may	AUX
cjel-3568	504	3	borrow	borrow	VERB
cjel-3568	504	4	funds	fund	NOUN
cjel-3568	504	5	to	to	PART
cjel-3568	504	6	purchase	purchase	VERB
cjel-3568	504	7	new	new	ADJ
cjel-3568	504	8	depreciable	depreciable	ADJ
cjel-3568	504	9	assets	asset	NOUN
cjel-3568	504	10	,	,	PUNCT
cjel-3568	504	11	immediately	immediately	ADV
cjel-3568	504	12	deduct	deduct	VERB
cjel-3568	504	13	the	the	DET
cjel-3568	504	14	full	full	ADJ
cjel-3568	504	15	cost	cost	NOUN
cjel-3568	504	16	of	of	ADP
cjel-3568	504	17	the	the	DET
cjel-3568	504	18	assets	asset	NOUN
cjel-3568	504	19	in	in	ADP
cjel-3568	504	20	the	the	DET
cjel-3568	504	21	year	year	NOUN
cjel-3568	504	22	the	the	DET
cjel-3568	504	23	assets	asset	NOUN
cjel-3568	504	24	are	be	AUX
cjel-3568	504	25	placed	place	VERB
cjel-3568	504	26	in	in	ADP
cjel-3568	504	27	service	service	NOUN
cjel-3568	504	28	and	and	CCONJ
cjel-3568	504	29	then	then	ADV
cjel-3568	504	30	also	also	ADV
cjel-3568	504	31	deduct	deduct	VERB
cjel-3568	504	32	the	the	DET
cjel-3568	504	33	interest	interest	NOUN
cjel-3568	504	34	on	on	ADP
cjel-3568	504	35	the	the	DET
cjel-3568	504	36	loan	loan	NOUN
cjel-3568	504	37	used	use	VERB
cjel-3568	504	38	to	to	PART
cjel-3568	504	39	buy	buy	VERB
cjel-3568	504	40	the	the	DET
cjel-3568	504	41	assets	asset	NOUN
cjel-3568	504	42	over	over	ADP
cjel-3568	504	43	time	time	NOUN
cjel-3568	504	44	.	.	PUNCT
cjel-3568	505	1	i	i	PRON
cjel-3568	505	2	d.	d.	PROPN
cjel-3568	505	3	113	113	NUM
cjel-3568	505	4	.	.	PUNCT
cjel-3568	506	1	i	i	PRON
cjel-3568	506	2	d.	d.	PROPN
cjel-3568	506	3	tax	tax	NOUN
cjel-3568	506	4	subsidies	subsidy	NOUN
cjel-3568	506	5	encourage	encourage	VERB
cjel-3568	506	6	taxpayers	taxpayer	NOUN
cjel-3568	506	7	to	to	PART
cjel-3568	506	8	make	make	VERB
cjel-3568	506	9	decisions	decision	NOUN
cjel-3568	506	10	not	not	PART
cjel-3568	506	11	on	on	ADP
cjel-3568	506	12	the	the	DET
cjel-3568	506	13	actual	actual	ADJ
cjel-3568	506	14	costs	cost	NOUN
cjel-3568	506	15	and	and	CCONJ
cjel-3568	506	16	benefits	benefit	NOUN
cjel-3568	506	17	of	of	ADP
cjel-3568	506	18	the	the	DET
cjel-3568	506	19	goods	good	NOUN
cjel-3568	506	20	and	and	CCONJ
cjel-3568	506	21	services	service	NOUN
cjel-3568	506	22	they	they	PRON
cjel-3568	506	23	acquire	acquire	VERB
cjel-3568	506	24	,	,	PUNCT
cjel-3568	506	25	but	but	CCONJ
cjel-3568	506	26	on	on	ADP
cjel-3568	506	27	the	the	DET
cjel-3568	506	28	after	after	ADP
cjel-3568	506	29	-	-	PUNCT
cjel-3568	506	30	tax	tax	NOUN
cjel-3568	506	31	costs	cost	NOUN
cjel-3568	506	32	and	and	CCONJ
cjel-3568	506	33	benefits	benefit	NOUN
cjel-3568	506	34	,	,	PUNCT
cjel-3568	506	35	distorting	distort	VERB
cjel-3568	506	36	the	the	DET
cjel-3568	506	37	decision	decision	NOUN
cjel-3568	506	38	-	-	PUNCT
cjel-3568	506	39	making	make	VERB
cjel-3568	506	40	process	process	NOUN
cjel-3568	506	41	.	.	PUNCT
cjel-3568	507	1	the	the	DET
cjel-3568	507	2	tax	tax	NOUN
cjel-3568	507	3	cost	cost	NOUN
cjel-3568	507	4	,	,	PUNCT
cjel-3568	507	5	the	the	DET
cjel-3568	507	6	loss	loss	NOUN
cjel-3568	507	7	in	in	ADP
cjel-3568	507	8	revenue	revenue	NOUN
cjel-3568	507	9	,	,	PUNCT
cjel-3568	507	10	from	from	ADP
cjel-3568	507	11	the	the	DET
cjel-3568	507	12	tax	tax	NOUN
cjel-3568	507	13	preference	preference	NOUN
cjel-3568	507	14	may	may	AUX
cjel-3568	507	15	exceed	exceed	VERB
cjel-3568	507	16	the	the	DET
cjel-3568	507	17	economic	economic	ADJ
cjel-3568	507	18	benefits	benefit	NOUN
cjel-3568	507	19	of	of	ADP
cjel-3568	507	20	those	those	DET
cjel-3568	507	21	decisions	decision	NOUN
cjel-3568	507	22	,	,	PUNCT
cjel-3568	507	23	creating	create	VERB
cjel-3568	507	24	a	a	DET
cjel-3568	507	25	deadweight	deadweight	NOUN
cjel-3568	507	26	loss	loss	NOUN
cjel-3568	507	27	.	.	PUNCT
cjel-3568	508	1	i	i	PRON
cjel-3568	508	2	d.	d.	PROPN
cjel-3568	508	3	114	114	NUM
cjel-3568	508	4	.	.	PUNCT
cjel-3568	509	1	gravelle	gravelle	PROPN
cjel-3568	509	2	,	,	PUNCT
cjel-3568	509	3	supra	supra	PROPN
cjel-3568	509	4	note	note	PROPN
cjel-3568	509	5	85	85	NUM
cjel-3568	509	6	,	,	PUNCT
cjel-3568	509	7	at	at	ADP
cjel-3568	509	8	9	9	NUM
cjel-3568	509	9	-	-	SYM
cjel-3568	509	10	10	10	NUM
cjel-3568	509	11	(	(	PUNCT
cjel-3568	509	12	“	"	PUNCT
cjel-3568	509	13	under	under	ADP
cjel-3568	509	14	the	the	DET
cjel-3568	509	15	average	average	ADJ
cjel-3568	509	16	26	26	NUM
cjel-3568	509	17	%	%	NOUN
cjel-3568	509	18	effective	effective	ADJ
cjel-3568	509	19	tax	tax	NOUN
cjel-3568	509	20	rate	rate	NOUN
cjel-3568	509	21	for	for	ADP
cjel-3568	509	22	equipment	equipment	NOUN
cjel-3568	509	23	under	under	ADP
cjel-3568	509	24	current	current	ADJ
cjel-3568	509	25	[	[	X
cjel-3568	509	26	2014	2014	NUM
cjel-3568	509	27	]	]	X
cjel-3568	509	28	law	law	NOUN
cjel-3568	509	29	without	without	ADP
cjel-3568	509	30	bonus	bonus	NOUN
cjel-3568	509	31	depreciation	depreciation	NOUN
cjel-3568	509	32	,	,	PUNCT
cjel-3568	509	33	the	the	DET
cjel-3568	509	34	effective	effective	ADJ
cjel-3568	509	35	tax	tax	NOUN
cjel-3568	509	36	rate	rate	NOUN
cjel-3568	509	37	on	on	ADP
cjel-3568	509	38	debt	debt	NOUN
cjel-3568	509	39	financed	finance	VERB
cjel-3568	509	40	investment	investment	NOUN
cjel-3568	509	41	is	be	AUX
cjel-3568	509	42	-19	-19	NOUN
cjel-3568	509	43	%	%	NOUN
cjel-3568	509	44	.	.	PUNCT
cjel-3568	510	1	with	with	ADP
cjel-3568	510	2	bonus	bonus	NOUN
cjel-3568	510	3	depreciation	depreciation	NOUN
cjel-3568	510	4	,	,	PUNCT
cjel-3568	510	5	it	it	PRON
cjel-3568	510	6	is	be	AUX
cjel-3568	510	7	-37	-37	PROPN
cjel-3568	510	8	%	%	NOUN
cjel-3568	510	9	.	.	PUNCT
cjel-3568	510	10	”	"	PUNCT
cjel-3568	510	11	)	)	PUNCT
cjel-3568	510	12	.	.	PUNCT
cjel-3568	511	1	2016	2016	NUM
cjel-3568	511	2	]	]	PUNCT
cjel-3568	511	3	picking	pick	VERB
cjel-3568	511	4	winners	winner	NOUN
cjel-3568	511	5	and	and	CCONJ
cjel-3568	511	6	losers	loser	NOUN
cjel-3568	511	7	81	81	NUM
cjel-3568	511	8	with	with	ADP
cjel-3568	511	9	the	the	DET
cjel-3568	511	10	current	current	ADJ
cjel-3568	511	11	oil	oil	NOUN
cjel-3568	511	12	glut,115	glut,115	NOUN
cjel-3568	511	13	these	these	DET
cjel-3568	511	14	subsidies	subsidy	NOUN
cjel-3568	511	15	for	for	ADP
cjel-3568	511	16	the	the	DET
cjel-3568	511	17	oil	oil	NOUN
cjel-3568	511	18	and	and	CCONJ
cjel-3568	511	19	gas	gas	NOUN
cjel-3568	511	20	industry	industry	NOUN
cjel-3568	511	21	can	can	AUX
cjel-3568	511	22	only	only	ADV
cjel-3568	511	23	contribute	contribute	VERB
cjel-3568	511	24	to	to	AUX
cjel-3568	511	25	oversupply	oversupply	VERB
cjel-3568	511	26	and	and	CCONJ
cjel-3568	511	27	divert	divert	VERB
cjel-3568	511	28	resources	resource	NOUN
cjel-3568	511	29	from	from	ADP
cjel-3568	511	30	other	other	ADJ
cjel-3568	511	31	important	important	ADJ
cjel-3568	511	32	activities	activity	NOUN
cjel-3568	511	33	.	.	PUNCT
cjel-3568	512	1	some	some	DET
cjel-3568	512	2	scholars	scholar	NOUN
cjel-3568	512	3	have	have	AUX
cjel-3568	512	4	argued	argue	VERB
cjel-3568	512	5	that	that	SCONJ
cjel-3568	512	6	the	the	DET
cjel-3568	512	7	assorted	assorted	ADJ
cjel-3568	512	8	tax	tax	NOUN
cjel-3568	512	9	provisions	provision	NOUN
cjel-3568	512	10	for	for	ADP
cjel-3568	512	11	accelerated	accelerated	ADJ
cjel-3568	512	12	cost	cost	NOUN
cjel-3568	512	13	recovery	recovery	NOUN
cjel-3568	512	14	may	may	AUX
cjel-3568	512	15	have	have	AUX
cjel-3568	512	16	shifted	shift	VERB
cjel-3568	512	17	investment	investment	NOUN
cjel-3568	512	18	toward	toward	ADP
cjel-3568	512	19	the	the	DET
cjel-3568	512	20	purchase	purchase	NOUN
cjel-3568	512	21	of	of	ADP
cjel-3568	512	22	equipment	equipment	NOUN
cjel-3568	512	23	and	and	CCONJ
cjel-3568	512	24	away	away	ADV
cjel-3568	512	25	from	from	ADP
cjel-3568	512	26	hiring	hire	VERB
cjel-3568	512	27	employees	employee	NOUN
cjel-3568	512	28	,	,	PUNCT
cjel-3568	512	29	yielding	yield	VERB
cjel-3568	512	30	a	a	DET
cjel-3568	512	31	jobless	jobless	ADJ
cjel-3568	512	32	recovery.116	recovery.116	ADJ
cjel-3568	512	33	2	2	NUM
cjel-3568	512	34	.	.	PUNCT
cjel-3568	512	35	preferential	preferential	ADJ
cjel-3568	512	36	tax	tax	NOUN
cjel-3568	512	37	rates	rate	NOUN
cjel-3568	512	38	one	one	NUM
cjel-3568	512	39	of	of	ADP
cjel-3568	512	40	the	the	DET
cjel-3568	512	41	oldest	old	ADJ
cjel-3568	512	42	and	and	CCONJ
cjel-3568	512	43	most	most	ADV
cjel-3568	512	44	significant	significant	ADJ
cjel-3568	512	45	tax	tax	NOUN
cjel-3568	512	46	expenditures	expenditure	NOUN
cjel-3568	512	47	is	be	AUX
cjel-3568	512	48	also	also	ADV
cjel-3568	512	49	one	one	NUM
cjel-3568	512	50	of	of	ADP
cjel-3568	512	51	the	the	DET
cjel-3568	512	52	most	most	ADV
cjel-3568	512	53	expensive	expensive	ADJ
cjel-3568	512	54	in	in	ADP
cjel-3568	512	55	terms	term	NOUN
cjel-3568	512	56	of	of	ADP
cjel-3568	512	57	lost	lost	ADJ
cjel-3568	512	58	revenue	revenue	NOUN
cjel-3568	512	59	.	.	PUNCT
cjel-3568	513	1	oil	oil	NOUN
cjel-3568	513	2	depletion	depletion	NOUN
cjel-3568	513	3	allowances117	allowances117	PROPN
cjel-3568	513	4	were	be	AUX
cjel-3568	513	5	first	first	ADV
cjel-3568	513	6	incorporated	incorporate	VERB
cjel-3568	513	7	in	in	ADP
cjel-3568	513	8	the	the	DET
cjel-3568	513	9	income	income	NOUN
cjel-3568	513	10	tax	tax	NOUN
cjel-3568	513	11	during	during	ADP
cjel-3568	513	12	world	world	NOUN
cjel-3568	513	13	war	war	NOUN
cjel-3568	513	14	i	i	PRON
cjel-3568	513	15	,	,	PUNCT
cjel-3568	513	16	to	to	PART
cjel-3568	513	17	encourage	encourage	VERB
cjel-3568	513	18	investment	investment	NOUN
cjel-3568	513	19	in	in	ADP
cjel-3568	513	20	a	a	DET
cjel-3568	513	21	high	high	ADJ
cjel-3568	513	22	-	-	PUNCT
cjel-3568	513	23	risk	risk	NOUN
cjel-3568	513	24	industry.118	industry.118	PROPN
cjel-3568	513	25	as	as	SCONJ
cjel-3568	513	26	nonrenewable	nonrenewable	ADJ
cjel-3568	513	27	natural	natural	ADJ
cjel-3568	513	28	resources	resource	NOUN
cjel-3568	513	29	,	,	PUNCT
cjel-3568	513	30	such	such	ADJ
cjel-3568	513	31	as	as	ADP
cjel-3568	513	32	coal	coal	NOUN
cjel-3568	513	33	,	,	PUNCT
cjel-3568	513	34	oil	oil	NOUN
cjel-3568	513	35	,	,	PUNCT
cjel-3568	513	36	gas	gas	NOUN
cjel-3568	513	37	and	and	CCONJ
cjel-3568	513	38	minerals	mineral	NOUN
cjel-3568	513	39	,	,	PUNCT
cjel-3568	513	40	are	be	AUX
cjel-3568	513	41	extracted	extract	VERB
cjel-3568	513	42	,	,	PUNCT
cjel-3568	513	43	the	the	DET
cjel-3568	513	44	reserves	reserve	NOUN
cjel-3568	513	45	of	of	ADP
cjel-3568	513	46	those	those	DET
cjel-3568	513	47	resources	resource	NOUN
cjel-3568	513	48	are	be	AUX
cjel-3568	513	49	depleted	deplete	VERB
cjel-3568	513	50	.	.	PUNCT
cjel-3568	514	1	initially	initially	ADV
cjel-3568	514	2	,	,	PUNCT
cjel-3568	514	3	companies	company	NOUN
cjel-3568	514	4	that	that	PRON
cjel-3568	514	5	extracted	extract	VERB
cjel-3568	514	6	natural	natural	ADJ
cjel-3568	514	7	resources	resource	NOUN
cjel-3568	514	8	were	be	AUX
cjel-3568	514	9	simply	simply	ADV
cjel-3568	514	10	allowed	allow	VERB
cjel-3568	514	11	to	to	PART
cjel-3568	514	12	recover	recover	VERB
cjel-3568	514	13	the	the	DET
cjel-3568	514	14	costs	cost	NOUN
cjel-3568	514	15	of	of	ADP
cjel-3568	514	16	their	their	PRON
cjel-3568	514	17	initial	initial	ADJ
cjel-3568	514	18	investment	investment	NOUN
cjel-3568	514	19	through	through	ADP
cjel-3568	514	20	depletion	depletion	NOUN
cjel-3568	514	21	deductions.119	deductions.119	PROPN
cjel-3568	514	22	however	however	ADV
cjel-3568	514	23	,	,	PUNCT
cjel-3568	514	24	in	in	ADP
cjel-3568	514	25	1921	1921	NUM
cjel-3568	514	26	congress	congress	PROPN
cjel-3568	514	27	modified	modify	VERB
cjel-3568	514	28	the	the	DET
cjel-3568	514	29	depletion	depletion	NOUN
cjel-3568	514	30	provisions	provision	NOUN
cjel-3568	514	31	of	of	ADP
cjel-3568	514	32	the	the	DET
cjel-3568	514	33	income	income	NOUN
cjel-3568	514	34	tax	tax	NOUN
cjel-3568	514	35	to	to	PART
cjel-3568	514	36	permit	permit	VERB
cjel-3568	514	37	percentage	percentage	NOUN
cjel-3568	514	38	depletion	depletion	NOUN
cjel-3568	514	39	,	,	PUNCT
cjel-3568	514	40	which	which	PRON
cjel-3568	514	41	allows	allow	VERB
cjel-3568	514	42	companies	company	NOUN
cjel-3568	514	43	to	to	PART
cjel-3568	514	44	deduct	deduct	VERB
cjel-3568	514	45	a	a	DET
cjel-3568	514	46	fixed	fixed	ADJ
cjel-3568	514	47	percentage	percentage	NOUN
cjel-3568	514	48	of	of	ADP
cjel-3568	514	49	their	their	PRON
cjel-3568	514	50	gross	gross	ADJ
cjel-3568	514	51	sales	sale	NOUN
cjel-3568	514	52	in	in	ADP
cjel-3568	514	53	calculating	calculate	VERB
cjel-3568	514	54	their	their	PRON
cjel-3568	514	55	income	income	NOUN
cjel-3568	514	56	tax	tax	NOUN
cjel-3568	515	1	liability.120	liability.120	PROPN
cjel-3568	515	2	now	now	ADV
cjel-3568	515	3	coal	coal	NOUN
cjel-3568	515	4	,	,	PUNCT
cjel-3568	515	5	oil	oil	NOUN
cjel-3568	515	6	,	,	PUNCT
cjel-3568	515	7	and	and	CCONJ
cjel-3568	515	8	gas	gas	NOUN
cjel-3568	515	9	companies	company	NOUN
cjel-3568	515	10	,	,	PUNCT
cjel-3568	515	11	instead	instead	ADV
cjel-3568	515	12	of	of	ADP
cjel-3568	515	13	simply	simply	ADV
cjel-3568	515	14	recovering	recover	VERB
cjel-3568	515	15	their	their	PRON
cjel-3568	515	16	costs	cost	NOUN
cjel-3568	515	17	,	,	PUNCT
cjel-3568	515	18	receive	receive	VERB
cjel-3568	515	19	tax	tax	NOUN
cjel-3568	515	20	benefits	benefit	NOUN
cjel-3568	515	21	well	well	ADV
cjel-3568	515	22	in	in	ADP
cjel-3568	515	23	excess	excess	NOUN
cjel-3568	515	24	of	of	ADP
cjel-3568	515	25	the	the	DET
cjel-3568	515	26	amount	amount	NOUN
cjel-3568	515	27	they	they	PRON
cjel-3568	515	28	invested	invest	VERB
cjel-3568	515	29	in	in	ADP
cjel-3568	515	30	acquiring	acquire	VERB
cjel-3568	515	31	the	the	DET
cjel-3568	515	32	property	property	NOUN
cjel-3568	515	33	for	for	ADP
cjel-3568	515	34	resource	resource	NOUN
cjel-3568	515	35	extraction.121	extraction.121	VERB
cjel-3568	515	36	in	in	ADP
cjel-3568	515	37	recent	recent	ADJ
cjel-3568	515	38	115	115	NUM
cjel-3568	515	39	.	.	PUNCT
cjel-3568	516	1	clifford	clifford	PROPN
cjel-3568	516	2	krauss	krauss	PROPN
cjel-3568	516	3	,	,	PUNCT
cjel-3568	516	4	stock	stock	NOUN
cjel-3568	516	5	prices	price	NOUN
cjel-3568	516	6	sink	sink	VERB
cjel-3568	516	7	in	in	ADP
cjel-3568	516	8	a	a	DET
cjel-3568	516	9	rising	rise	VERB
cjel-3568	516	10	ocean	ocean	NOUN
cjel-3568	516	11	of	of	ADP
cjel-3568	516	12	oil	oil	NOUN
cjel-3568	516	13	,	,	PUNCT
cjel-3568	516	14	n.y	n.y	PROPN
cjel-3568	516	15	.	.	PROPN
cjel-3568	516	16	times	times	PROPN
cjel-3568	516	17	(	(	PUNCT
cjel-3568	516	18	jan	jan	PROPN
cjel-3568	516	19	.	.	PROPN
cjel-3568	516	20	15	15	NUM
cjel-3568	516	21	,	,	PUNCT
cjel-3568	516	22	2016	2016	NUM
cjel-3568	516	23	)	)	PUNCT
cjel-3568	516	24	,	,	PUNCT
cjel-3568	516	25	http://www.nytimes.com/2016/01/16/business/energy-environment/oil-prices-one-millionbarrel-glut.html	http://www.nytimes.com/2016/01/16/business/energy-environment/oil-prices-one-millionbarrel-glut.html	NOUN
cjel-3568	517	1	[	[	X
cjel-3568	517	2	https://perma.cc/b9vr-pafj	https://perma.cc/b9vr-pafj	X
cjel-3568	517	3	]	]	X
cjel-3568	517	4	(	(	PUNCT
cjel-3568	517	5	describing	describe	VERB
cjel-3568	517	6	the	the	DET
cjel-3568	517	7	growing	grow	VERB
cjel-3568	517	8	1	1	NUM
cjel-3568	517	9	million	million	NUM
cjel-3568	517	10	barrel	barrel	NOUN
cjel-3568	517	11	per	per	ADP
cjel-3568	517	12	day	day	NOUN
cjel-3568	517	13	oil	oil	NOUN
cjel-3568	517	14	glut	glut	NOUN
cjel-3568	517	15	)	)	PUNCT
cjel-3568	517	16	.	.	PUNCT
cjel-3568	518	1	116	116	X
cjel-3568	518	2	.	.	PUNCT
cjel-3568	519	1	see	see	VERB
cjel-3568	519	2	theodore	theodore	PROPN
cjel-3568	519	3	p.	p.	PROPN
cjel-3568	519	4	seto	seto	NOUN
cjel-3568	519	5	,	,	PUNCT
cjel-3568	519	6	the	the	DET
cjel-3568	519	7	problem	problem	NOUN
cjel-3568	519	8	with	with	ADP
cjel-3568	519	9	bonus	bonus	NOUN
cjel-3568	519	10	depreciation	depreciation	NOUN
cjel-3568	519	11	,	,	PUNCT
cjel-3568	519	12	126	126	NUM
cjel-3568	519	13	tax	tax	NOUN
cjel-3568	519	14	notes	note	NOUN
cjel-3568	519	15	782	782	NUM
cjel-3568	519	16	(	(	PUNCT
cjel-3568	519	17	feb	feb	X
cjel-3568	519	18	.	.	PROPN
cjel-3568	519	19	8	8	NUM
cjel-3568	519	20	,	,	PUNCT
cjel-3568	519	21	2010	2010	NUM
cjel-3568	519	22	)	)	PUNCT
cjel-3568	519	23	.	.	PUNCT
cjel-3568	520	1	117	117	NUM
cjel-3568	520	2	.	.	PUNCT
cjel-3568	521	1	the	the	DET
cjel-3568	521	2	percentage	percentage	NOUN
cjel-3568	521	3	depletion	depletion	NOUN
cjel-3568	521	4	allowance	allowance	NOUN
cjel-3568	521	5	has	have	AUX
cjel-3568	521	6	regularly	regularly	ADV
cjel-3568	521	7	been	be	AUX
cjel-3568	521	8	hailed	hail	VERB
cjel-3568	521	9	as	as	ADP
cjel-3568	521	10	a	a	DET
cjel-3568	521	11	classic	classic	ADJ
cjel-3568	521	12	example	example	NOUN
cjel-3568	521	13	of	of	ADP
cjel-3568	521	14	an	an	DET
cjel-3568	521	15	open	open	ADJ
cjel-3568	521	16	-	-	PUNCT
cjel-3568	521	17	handed	handed	ADJ
cjel-3568	521	18	response	response	NOUN
cjel-3568	521	19	by	by	ADP
cjel-3568	521	20	congress	congress	PROPN
cjel-3568	521	21	to	to	PART
cjel-3568	521	22	rent	rent	VERB
cjel-3568	521	23	-	-	PUNCT
cjel-3568	521	24	seeking	seeking	NOUN
cjel-3568	521	25	from	from	ADP
cjel-3568	521	26	the	the	DET
cjel-3568	521	27	industries	industry	NOUN
cjel-3568	521	28	that	that	PRON
cjel-3568	521	29	fund	fund	VERB
cjel-3568	521	30	their	their	PRON
cjel-3568	521	31	campaigns	campaign	NOUN
cjel-3568	521	32	.	.	PUNCT
cjel-3568	522	1	see	see	VERB
cjel-3568	522	2	joseph	joseph	PROPN
cjel-3568	522	3	j.	j.	PROPN
cjel-3568	522	4	thorndike	thorndike	PROPN
cjel-3568	522	5	,	,	PUNCT
cjel-3568	522	6	their	their	PRON
cjel-3568	522	7	fair	fair	ADJ
cjel-3568	522	8	share	share	NOUN
cjel-3568	522	9	:	:	PUNCT
cjel-3568	522	10	taxing	tax	VERB
cjel-3568	522	11	the	the	DET
cjel-3568	522	12	rich	rich	ADJ
cjel-3568	522	13	in	in	ADP
cjel-3568	522	14	the	the	DET
cjel-3568	522	15	age	age	NOUN
cjel-3568	522	16	of	of	ADP
cjel-3568	522	17	fdr	fdr	PROPN
cjel-3568	522	18	14	14	NUM
cjel-3568	522	19	(	(	PUNCT
cjel-3568	522	20	2013	2013	NUM
cjel-3568	522	21	)	)	PUNCT
cjel-3568	522	22	;	;	PUNCT
cjel-3568	522	23	see	see	VERB
cjel-3568	522	24	also	also	ADV
cjel-3568	522	25	w.	w.	PROPN
cjel-3568	522	26	elliott	elliott	PROPN
cjel-3568	522	27	brownlee	brownlee	PROPN
cjel-3568	522	28	,	,	PUNCT
cjel-3568	522	29	federal	federal	ADJ
cjel-3568	522	30	taxation	taxation	NOUN
cjel-3568	522	31	in	in	ADP
cjel-3568	522	32	america	america	PROPN
cjel-3568	522	33	:	:	PUNCT
cjel-3568	522	34	a	a	DET
cjel-3568	522	35	short	short	ADJ
cjel-3568	522	36	history	history	NOUN
cjel-3568	522	37	73–75	73–75	NUM
cjel-3568	522	38	(	(	PUNCT
cjel-3568	522	39	2d	2d	NUM
cjel-3568	522	40	ed	ed	NOUN
cjel-3568	522	41	.	.	PUNCT
cjel-3568	522	42	2004	2004	NUM
cjel-3568	522	43	)	)	PUNCT
cjel-3568	522	44	.	.	PUNCT
cjel-3568	523	1	118	118	NUM
cjel-3568	523	2	.	.	PUNCT
cjel-3568	524	1	see	see	VERB
cjel-3568	524	2	thorndike	thorndike	PROPN
cjel-3568	524	3	,	,	PUNCT
cjel-3568	524	4	supra	supra	PROPN
cjel-3568	524	5	note	note	NOUN
cjel-3568	524	6	117	117	NUM
cjel-3568	524	7	,	,	PUNCT
cjel-3568	524	8	at	at	ADP
cjel-3568	524	9	304	304	NUM
cjel-3568	524	10	n.19	n.19	NOUN
cjel-3568	524	11	.	.	PROPN
cjel-3568	524	12	119	119	NUM
cjel-3568	524	13	.	.	PUNCT
cjel-3568	525	1	see	see	VERB
cjel-3568	525	2	i	i	PRON
cjel-3568	525	3	d.	d.	PROPN
cjel-3568	525	4	at	at	ADP
cjel-3568	525	5	13	13	NUM
cjel-3568	525	6	.	.	PUNCT
cjel-3568	526	1	120	120	NUM
cjel-3568	526	2	.	.	PUNCT
cjel-3568	526	3	see	see	VERB
cjel-3568	526	4	i	i	PRON
cjel-3568	526	5	d.	d.	PROPN
cjel-3568	526	6	121	121	NUM
cjel-3568	526	7	.	.	PUNCT
cjel-3568	527	1	see	see	VERB
cjel-3568	527	2	i	i	PRON
cjel-3568	527	3	d.	d.	PROPN
cjel-3568	527	4	at	at	ADP
cjel-3568	527	5	14	14	NUM
cjel-3568	527	6	.	.	PUNCT
cjel-3568	528	1	the	the	DET
cjel-3568	528	2	executive	executive	ADJ
cjel-3568	528	3	branch	branch	NOUN
cjel-3568	528	4	sought	seek	VERB
cjel-3568	528	5	repeatedly	repeatedly	ADV
cjel-3568	528	6	to	to	PART
cjel-3568	528	7	modify	modify	VERB
cjel-3568	528	8	the	the	DET
cjel-3568	528	9	depletion	depletion	NOUN
cjel-3568	528	10	allowance	allowance	NOUN
cjel-3568	528	11	since	since	SCONJ
cjel-3568	528	12	it	it	PRON
cjel-3568	528	13	was	be	AUX
cjel-3568	528	14	first	first	ADV
cjel-3568	528	15	passed	pass	VERB
cjel-3568	528	16	in	in	ADP
cjel-3568	528	17	1918	1918	NUM
cjel-3568	528	18	.	.	PUNCT
cjel-3568	529	1	presidents	president	NOUN
cjel-3568	529	2	franklin	franklin	PROPN
cjel-3568	529	3	d.	d.	PROPN
cjel-3568	529	4	roosevelt	roosevelt	PROPN
cjel-3568	529	5	,	,	PUNCT
cjel-3568	529	6	harry	harry	PROPN
cjel-3568	529	7	s.	s.	PROPN
cjel-3568	529	8	truman	truman	PROPN
cjel-3568	529	9	,	,	PUNCT
cjel-3568	529	10	and	and	CCONJ
cjel-3568	529	11	john	john	PROPN
cjel-3568	529	12	f.	f.	PROPN
cjel-3568	529	13	kennedy	kennedy	PROPN
cjel-3568	529	14	all	all	PRON
cjel-3568	529	15	attempted	attempt	VERB
cjel-3568	529	16	to	to	PART
cjel-3568	529	17	eliminate	eliminate	VERB
cjel-3568	529	18	the	the	DET
cjel-3568	529	19	percentage	percentage	NOUN
cjel-3568	529	20	depletion	depletion	NOUN
cjel-3568	529	21	allowance	allowance	NOUN
cjel-3568	529	22	.	.	PUNCT
cjel-3568	530	1	during	during	ADP
cjel-3568	530	2	the	the	DET
cjel-3568	530	3	ford	ford	PROPN
cjel-3568	530	4	administration	administration	PROPN
cjel-3568	530	5	,	,	PUNCT
cjel-3568	530	6	congress	congress	PROPN
cjel-3568	530	7	repealed	repeal	VERB
cjel-3568	530	8	the	the	DET
cjel-3568	530	9	depletion	depletion	NOUN
cjel-3568	530	10	allowance	allowance	NOUN
cjel-3568	530	11	for	for	ADP
cjel-3568	530	12	large	large	ADJ
cjel-3568	530	13	companies	company	NOUN
cjel-3568	530	14	.	.	PUNCT
cjel-3568	531	1	however	however	ADV
cjel-3568	531	2	,	,	PUNCT
cjel-3568	531	3	in	in	ADP
cjel-3568	531	4	1990	1990	NUM
cjel-3568	531	5	congress	congress	NOUN
cjel-3568	531	6	reduced	reduce	VERB
cjel-3568	531	7	the	the	DET
cjel-3568	531	8	requirements	requirement	NOUN
cjel-3568	531	9	to	to	PART
cjel-3568	531	10	claim	claim	VERB
cjel-3568	531	11	the	the	DET
cjel-3568	531	12	depletion	depletion	NOUN
cjel-3568	531	13	allowance	allowance	NOUN
cjel-3568	531	14	and	and	CCONJ
cjel-3568	531	15	in	in	ADP
cjel-3568	531	16	1999	1999	NUM
cjel-3568	531	17	,	,	PUNCT
cjel-3568	531	18	it	it	PRON
cjel-3568	531	19	extended	extend	VERB
cjel-3568	531	20	the	the	DET
cjel-3568	531	21	period	period	NOUN
cjel-3568	531	22	for	for	ADP
cjel-3568	531	23	which	which	PRON
cjel-3568	531	24	these	these	DET
cjel-3568	531	25	changes	change	NOUN
cjel-3568	531	26	would	would	AUX
cjel-3568	531	27	remain	remain	VERB
cjel-3568	531	28	in	in	ADP
cjel-3568	531	29	effect	effect	NOUN
cjel-3568	531	30	.	.	PUNCT
cjel-3568	532	1	in	in	ADP
cjel-3568	532	2	2005	2005	NUM
cjel-3568	532	3	,	,	PUNCT
cjel-3568	532	4	congress	congress	PROPN
cjel-3568	532	5	expanded	expand	VERB
cjel-3568	532	6	the	the	DET
cjel-3568	532	7	depletion	depletion	NOUN
cjel-3568	532	8	allowance	allowance	NOUN
cjel-3568	532	9	to	to	PART
cjel-3568	532	10	permit	permit	VERB
cjel-3568	532	11	more	more	ADJ
cjel-3568	532	12	82	82	NUM
cjel-3568	532	13	columbia	columbia	PROPN
cjel-3568	532	14	journal	journal	PROPN
cjel-3568	532	15	of	of	ADP
cjel-3568	532	16	environmental	environmental	ADJ
cjel-3568	532	17	law	law	NOUN
cjel-3568	533	1	[	[	X
cjel-3568	533	2	vol	vol	NOUN
cjel-3568	533	3	.	.	PUNCT
cjel-3568	534	1	41:1	41:1	NUM
cjel-3568	534	2	years	year	NOUN
cjel-3568	534	3	,	,	PUNCT
cjel-3568	534	4	the	the	DET
cjel-3568	534	5	benefit	benefit	NOUN
cjel-3568	534	6	has	have	AUX
cjel-3568	534	7	been	be	AUX
cjel-3568	534	8	restricted	restrict	VERB
cjel-3568	534	9	to	to	ADP
cjel-3568	534	10	independent	independent	ADJ
cjel-3568	534	11	oil	oil	NOUN
cjel-3568	534	12	and	and	CCONJ
cjel-3568	534	13	gas	gas	NOUN
cjel-3568	534	14	companies	company	NOUN
cjel-3568	534	15	;	;	PUNCT
cjel-3568	534	16	integrated	integrate	VERB
cjel-3568	534	17	oil	oil	NOUN
cjel-3568	534	18	and	and	CCONJ
cjel-3568	534	19	gas	gas	NOUN
cjel-3568	534	20	companies	company	NOUN
cjel-3568	534	21	are	be	AUX
cjel-3568	534	22	required	require	VERB
cjel-3568	534	23	to	to	PART
cjel-3568	534	24	take	take	VERB
cjel-3568	534	25	cost	cost	NOUN
cjel-3568	534	26	depletion.122	depletion.122	NOUN
cjel-3568	534	27	today	today	NOUN
cjel-3568	534	28	,	,	PUNCT
cjel-3568	534	29	sections	section	NOUN
cjel-3568	534	30	613	613	NUM
cjel-3568	534	31	and	and	CCONJ
cjel-3568	534	32	613a	613a	NUM
cjel-3568	534	33	permit	permit	VERB
cjel-3568	534	34	independent	independent	ADJ
cjel-3568	534	35	oil	oil	NOUN
cjel-3568	534	36	and	and	CCONJ
cjel-3568	534	37	gas	gas	NOUN
cjel-3568	534	38	producers	producer	NOUN
cjel-3568	534	39	and	and	CCONJ
cjel-3568	534	40	royalty	royalty	NOUN
cjel-3568	534	41	owners	owner	NOUN
cjel-3568	534	42	to	to	PART
cjel-3568	534	43	deduct	deduct	VERB
cjel-3568	534	44	fifteen	fifteen	NUM
cjel-3568	534	45	percent	percent	NOUN
cjel-3568	534	46	of	of	ADP
cjel-3568	534	47	the	the	DET
cjel-3568	534	48	gross	gross	ADJ
cjel-3568	534	49	income	income	NOUN
cjel-3568	534	50	they	they	PRON
cjel-3568	534	51	earn	earn	VERB
cjel-3568	534	52	from	from	ADP
cjel-3568	534	53	qualifying	qualify	VERB
cjel-3568	534	54	oil	oil	NOUN
cjel-3568	534	55	,	,	PUNCT
cjel-3568	534	56	gas	gas	NOUN
cjel-3568	534	57	,	,	PUNCT
cjel-3568	534	58	and	and	CCONJ
cjel-3568	534	59	oil	oil	NOUN
cjel-3568	534	60	shale	shale	NOUN
cjel-3568	534	61	deposits	deposit	NOUN
cjel-3568	534	62	as	as	ADP
cjel-3568	534	63	depletion.123	depletion.123	NOUN
cjel-3568	534	64	coal	coal	NOUN
cjel-3568	534	65	companies	company	NOUN
cjel-3568	534	66	may	may	AUX
cjel-3568	534	67	deduct	deduct	VERB
cjel-3568	534	68	ten	ten	NUM
cjel-3568	534	69	percent	percent	NOUN
cjel-3568	534	70	of	of	ADP
cjel-3568	534	71	their	their	PRON
cjel-3568	534	72	gross	gross	ADJ
cjel-3568	534	73	income	income	NOUN
cjel-3568	534	74	from	from	ADP
cjel-3568	534	75	coal	coal	NOUN
cjel-3568	534	76	production	production	NOUN
cjel-3568	534	77	as	as	ADP
cjel-3568	534	78	depletion	depletion	NOUN
cjel-3568	534	79	allowances.124	allowances.124	VERB
cjel-3568	534	80	these	these	DET
cjel-3568	534	81	depletion	depletion	NOUN
cjel-3568	534	82	deductions	deduction	NOUN
cjel-3568	534	83	effectively	effectively	ADV
cjel-3568	534	84	impose	impose	VERB
cjel-3568	534	85	a	a	DET
cjel-3568	534	86	tax	tax	NOUN
cjel-3568	534	87	rate	rate	NOUN
cjel-3568	534	88	of	of	ADP
cjel-3568	534	89	zero	zero	NUM
cjel-3568	534	90	percent	percent	NOUN
cjel-3568	534	91	on	on	ADP
cjel-3568	534	92	a	a	DET
cjel-3568	534	93	portion	portion	NOUN
cjel-3568	534	94	of	of	ADP
cjel-3568	534	95	coal	coal	NOUN
cjel-3568	534	96	,	,	PUNCT
cjel-3568	534	97	oil	oil	NOUN
cjel-3568	534	98	and	and	CCONJ
cjel-3568	534	99	gas	gas	NOUN
cjel-3568	534	100	company	company	NOUN
cjel-3568	534	101	revenues	revenue	NOUN
cjel-3568	534	102	.	.	PUNCT
cjel-3568	535	1	similarly	similarly	ADV
cjel-3568	535	2	,	,	PUNCT
cjel-3568	535	3	the	the	DET
cjel-3568	535	4	domestic	domestic	ADJ
cjel-3568	535	5	activities	activity	NOUN
cjel-3568	535	6	production	production	NOUN
cjel-3568	535	7	deduction	deduction	NOUN
cjel-3568	535	8	,	,	PUNCT
cjel-3568	535	9	codified	codify	VERB
cjel-3568	535	10	at	at	ADP
cjel-3568	535	11	section	section	NOUN
cjel-3568	535	12	199	199	NUM
cjel-3568	535	13	,	,	PUNCT
cjel-3568	535	14	authorizes	authorize	VERB
cjel-3568	535	15	businesses	business	NOUN
cjel-3568	535	16	to	to	PART
cjel-3568	535	17	deduct	deduct	VERB
cjel-3568	535	18	a	a	DET
cjel-3568	535	19	percentage	percentage	NOUN
cjel-3568	535	20	of	of	ADP
cjel-3568	535	21	the	the	DET
cjel-3568	535	22	income	income	NOUN
cjel-3568	535	23	earned	earn	VERB
cjel-3568	535	24	from	from	ADP
cjel-3568	535	25	certain	certain	ADJ
cjel-3568	535	26	favored	favor	VERB
cjel-3568	535	27	activities,125	activities,125	ADV
cjel-3568	535	28	again	again	ADV
cjel-3568	535	29	,	,	PUNCT
cjel-3568	535	30	imposing	impose	VERB
cjel-3568	535	31	an	an	DET
cjel-3568	535	32	effective	effective	ADJ
cjel-3568	535	33	rate	rate	NOUN
cjel-3568	535	34	of	of	ADP
cjel-3568	535	35	zero	zero	NUM
cjel-3568	535	36	percent	percent	NOUN
cjel-3568	535	37	on	on	ADP
cjel-3568	535	38	a	a	DET
cjel-3568	535	39	portion	portion	NOUN
cjel-3568	535	40	of	of	ADP
cjel-3568	535	41	that	that	DET
cjel-3568	535	42	income.126	income.126	NOUN
cjel-3568	535	43	while	while	SCONJ
cjel-3568	535	44	the	the	DET
cjel-3568	535	45	subsidy	subsidy	NOUN
cjel-3568	535	46	was	be	AUX
cjel-3568	535	47	initially	initially	ADV
cjel-3568	535	48	designed	design	VERB
cjel-3568	535	49	to	to	PART
cjel-3568	535	50	support	support	VERB
cjel-3568	535	51	manufacturing,127	manufacturing,127	NOUN
cjel-3568	535	52	it	it	PRON
cjel-3568	535	53	was	be	AUX
cjel-3568	535	54	quickly	quickly	ADV
cjel-3568	535	55	expanded	expand	VERB
cjel-3568	535	56	to	to	PART
cjel-3568	535	57	include	include	VERB
cjel-3568	535	58	other	other	ADJ
cjel-3568	535	59	selected	select	VERB
cjel-3568	535	60	industries	industry	NOUN
cjel-3568	535	61	including	include	VERB
cjel-3568	535	62	coal	coal	NOUN
cjel-3568	535	63	mining	mining	NOUN
cjel-3568	535	64	and	and	CCONJ
cjel-3568	535	65	oil	oil	NOUN
cjel-3568	535	66	and	and	CCONJ
cjel-3568	535	67	gas	gas	NOUN
cjel-3568	535	68	production.128	production.128	NOUN
cjel-3568	535	69	currently	currently	ADV
cjel-3568	535	70	oil	oil	NOUN
cjel-3568	535	71	and	and	CCONJ
cjel-3568	535	72	gas	gas	NOUN
cjel-3568	535	73	industry	industry	NOUN
cjel-3568	535	74	firms	firm	NOUN
cjel-3568	535	75	may	may	AUX
cjel-3568	535	76	take	take	VERB
cjel-3568	535	77	a	a	DET
cjel-3568	535	78	deduction	deduction	NOUN
cjel-3568	535	79	of	of	ADP
cjel-3568	535	80	six	six	NUM
cjel-3568	535	81	percent	percent	NOUN
cjel-3568	535	82	of	of	ADP
cjel-3568	535	83	their	their	PRON
cjel-3568	535	84	income	income	NOUN
cjel-3568	535	85	from	from	ADP
cjel-3568	535	86	specified	specified	ADJ
cjel-3568	535	87	activities	activity	NOUN
cjel-3568	535	88	and	and	CCONJ
cjel-3568	535	89	coal	coal	NOUN
cjel-3568	535	90	producers	producer	NOUN
cjel-3568	535	91	may	may	AUX
cjel-3568	535	92	deduct	deduct	VERB
cjel-3568	535	93	nine	nine	NUM
cjel-3568	535	94	percent.129	percent.129	PROPN
cjel-3568	535	95	while	while	SCONJ
cjel-3568	535	96	the	the	DET
cjel-3568	535	97	stated	state	VERB
cjel-3568	535	98	congressional	congressional	ADJ
cjel-3568	535	99	goal	goal	NOUN
cjel-3568	535	100	for	for	ADP
cjel-3568	535	101	the	the	DET
cjel-3568	535	102	subsidy	subsidy	NOUN
cjel-3568	535	103	was	be	AUX
cjel-3568	535	104	to	to	PART
cjel-3568	535	105	create	create	VERB
cjel-3568	535	106	jobs	job	NOUN
cjel-3568	535	107	,	,	PUNCT
cjel-3568	535	108	there	there	PRON
cjel-3568	535	109	is	be	VERB
cjel-3568	535	110	no	no	DET
cjel-3568	535	111	companies	company	NOUN
cjel-3568	535	112	undertaking	undertake	VERB
cjel-3568	535	113	drilling	drilling	NOUN
cjel-3568	535	114	activities	activity	NOUN
cjel-3568	535	115	to	to	PART
cjel-3568	535	116	claim	claim	VERB
cjel-3568	535	117	the	the	DET
cjel-3568	535	118	deduction	deduction	NOUN
cjel-3568	535	119	.	.	PUNCT
cjel-3568	536	1	hymel	hymel	PROPN
cjel-3568	536	2	,	,	PUNCT
cjel-3568	536	3	supra	supra	PROPN
cjel-3568	536	4	note	note	PROPN
cjel-3568	536	5	7	7	NUM
cjel-3568	536	6	,	,	PUNCT
cjel-3568	536	7	at	at	ADP
cjel-3568	536	8	165–69	165–69	NUM
cjel-3568	536	9	.	.	PUNCT
cjel-3568	537	1	122	122	NUM
cjel-3568	537	2	.	.	PUNCT
cjel-3568	537	3	i.r.c	i.r.c	NOUN
cjel-3568	537	4	.	.	PUNCT
cjel-3568	538	1	§	§	PROPN
cjel-3568	538	2	§	§	PROPN
cjel-3568	538	3	613	613	NUM
cjel-3568	538	4	,	,	PUNCT
cjel-3568	538	5	613a	613a	NUM
cjel-3568	538	6	(	(	PUNCT
cjel-3568	538	7	2012	2012	NUM
cjel-3568	538	8	)	)	PUNCT
cjel-3568	538	9	.	.	PUNCT
cjel-3568	539	1	“	"	PUNCT
cjel-3568	539	2	independent	independent	ADJ
cjel-3568	539	3	”	"	PUNCT
cjel-3568	539	4	companies	company	NOUN
cjel-3568	539	5	concentrate	concentrate	VERB
cjel-3568	539	6	their	their	PRON
cjel-3568	539	7	business	business	NOUN
cjel-3568	539	8	on	on	ADP
cjel-3568	539	9	exploration	exploration	NOUN
cjel-3568	539	10	and	and	CCONJ
cjel-3568	539	11	production	production	NOUN
cjel-3568	539	12	of	of	ADP
cjel-3568	539	13	oil	oil	NOUN
cjel-3568	539	14	and	and	CCONJ
cjel-3568	539	15	gas	gas	NOUN
cjel-3568	539	16	from	from	ADP
cjel-3568	539	17	the	the	DET
cjel-3568	539	18	wellhead	wellhead	NOUN
cjel-3568	539	19	,	,	PUNCT
cjel-3568	539	20	upstream	upstream	ADJ
cjel-3568	539	21	activities	activity	NOUN
cjel-3568	539	22	,	,	PUNCT
cjel-3568	539	23	and	and	CCONJ
cjel-3568	539	24	are	be	AUX
cjel-3568	539	25	not	not	PART
cjel-3568	539	26	involved	involve	VERB
cjel-3568	539	27	in	in	ADP
cjel-3568	539	28	refining	refining	NOUN
cjel-3568	539	29	and	and	CCONJ
cjel-3568	539	30	marketing	marketing	NOUN
cjel-3568	539	31	oil	oil	NOUN
cjel-3568	539	32	and	and	CCONJ
cjel-3568	539	33	gas	gas	NOUN
cjel-3568	539	34	products	product	NOUN
cjel-3568	539	35	,	,	PUNCT
cjel-3568	539	36	downstream	downstream	ADJ
cjel-3568	539	37	activities	activity	NOUN
cjel-3568	539	38	.	.	PUNCT
cjel-3568	540	1	“	"	PUNCT
cjel-3568	540	2	integrated	integrate	VERB
cjel-3568	540	3	”	"	PUNCT
cjel-3568	540	4	companies	company	NOUN
cjel-3568	540	5	are	be	AUX
cjel-3568	540	6	vertically	vertically	ADV
cjel-3568	540	7	integrated	integrate	VERB
cjel-3568	540	8	and	and	CCONJ
cjel-3568	540	9	derive	derive	VERB
cjel-3568	540	10	revenue	revenue	NOUN
cjel-3568	540	11	from	from	ADP
cjel-3568	540	12	both	both	CCONJ
cjel-3568	540	13	upstream	upstream	ADJ
cjel-3568	540	14	and	and	CCONJ
cjel-3568	540	15	downstream	downstream	ADJ
cjel-3568	540	16	activities	activity	NOUN
cjel-3568	540	17	.	.	PUNCT
cjel-3568	541	1	123	123	NUM
cjel-3568	541	2	.	.	PUNCT
cjel-3568	542	1	see	see	VERB
cjel-3568	542	2	thorndike	thorndike	PROPN
cjel-3568	542	3	,	,	PUNCT
cjel-3568	542	4	supra	supra	PROPN
cjel-3568	542	5	note	note	NOUN
cjel-3568	542	6	117	117	NUM
cjel-3568	542	7	,	,	PUNCT
cjel-3568	542	8	at	at	ADP
cjel-3568	542	9	14	14	NUM
cjel-3568	542	10	.	.	PUNCT
cjel-3568	542	11	124	124	NUM
cjel-3568	542	12	.	.	PUNCT
cjel-3568	543	1	see	see	VERB
cjel-3568	543	2	i	i	PRON
cjel-3568	543	3	d.	d.	PROPN
cjel-3568	543	4	125	125	NUM
cjel-3568	543	5	.	.	PUNCT
cjel-3568	544	1	i.r.c	i.r.c	PROPN
cjel-3568	544	2	.	.	PUNCT
cjel-3568	545	1	§	§	PROPN
cjel-3568	545	2	199	199	NUM
cjel-3568	545	3	(	(	PUNCT
cjel-3568	545	4	supp	supp	PROPN
cjel-3568	545	5	.	.	PUNCT
cjel-3568	545	6	2015	2015	NUM
cjel-3568	545	7	)	)	PUNCT
cjel-3568	545	8	.	.	PUNCT
cjel-3568	546	1	126	126	X
cjel-3568	546	2	.	.	PUNCT
cjel-3568	546	3	see	see	VERB
cjel-3568	546	4	i	i	PRON
cjel-3568	546	5	d.	d.	PROPN
cjel-3568	546	6	127	127	NUM
cjel-3568	546	7	.	.	PUNCT
cjel-3568	547	1	robert	robert	PROPN
cjel-3568	547	2	j.	j.	PROPN
cjel-3568	547	3	shapiro	shapiro	PROPN
cjel-3568	547	4	,	,	PUNCT
cjel-3568	547	5	anatomy	anatomy	NOUN
cjel-3568	547	6	of	of	ADP
cjel-3568	547	7	a	a	DET
cjel-3568	547	8	special	special	ADJ
cjel-3568	547	9	tax	tax	NOUN
cjel-3568	547	10	break	break	NOUN
cjel-3568	547	11	and	and	CCONJ
cjel-3568	547	12	the	the	DET
cjel-3568	547	13	case	case	NOUN
cjel-3568	547	14	for	for	ADP
cjel-3568	547	15	broad	broad	ADJ
cjel-3568	547	16	corporate	corporate	ADJ
cjel-3568	547	17	tax	tax	NOUN
cjel-3568	547	18	reform	reform	NOUN
cjel-3568	547	19	3	3	NUM
cjel-3568	547	20	(	(	PUNCT
cjel-3568	547	21	2013	2013	NUM
cjel-3568	547	22	)	)	PUNCT
cjel-3568	547	23	,	,	PUNCT
cjel-3568	547	24	http://www.progressivepolicy.org/wp-content/	http://www.progressivepolicy.org/wp-content/	PROPN
cjel-3568	547	25	uploads/2013/03/2013.3.20	uploads/2013/03/2013.3.20	PROPN
cjel-3568	547	26	-	-	PUNCT
cjel-3568	547	27	shapiro_anatomy	shapiro_anatomy	NOUN
cjel-3568	547	28	-	-	PUNCT
cjel-3568	547	29	of	of	ADP
cjel-3568	547	30	-	-	PUNCT
cjel-3568	547	31	a	a	DET
cjel-3568	547	32	-	-	PUNCT
cjel-3568	547	33	speical	speical	ADJ
cjel-3568	547	34	-	-	PUNCT
cjel-3568	547	35	tax	tax	NOUN
cjel-3568	547	36	-	-	PUNCT
cjel-3568	547	37	break	break	NOUN
cjel-3568	547	38	-	-	PUNCT
cjel-3568	547	39	and	and	CCONJ
cjel-3568	547	40	-	-	PUNCT
cjel-3568	547	41	the	the	DET
cjel-3568	547	42	-	-	PUNCT
cjel-3568	547	43	case	case	NOUN
cjel-3568	547	44	-	-	PUNCT
cjel-3568	547	45	forbroad	forbroad	NOUN
cjel-3568	547	46	-	-	PUNCT
cjel-3568	547	47	corporate	corporate	ADJ
cjel-3568	547	48	-	-	PUNCT
cjel-3568	547	49	tax	tax	NOUN
cjel-3568	547	50	-	-	PUNCT
cjel-3568	547	51	reform.pdf	reform.pdf	NOUN
cjel-3568	547	52	[	[	X
cjel-3568	547	53	http://perma.cc/e75x-smqh	http://perma.cc/e75x-smqh	PROPN
cjel-3568	547	54	]	]	X
cjel-3568	547	55	.	.	PUNCT
cjel-3568	548	1	in	in	ADP
cjel-3568	548	2	2002	2002	NUM
cjel-3568	548	3	,	,	PUNCT
cjel-3568	548	4	the	the	DET
cjel-3568	548	5	world	world	NOUN
cjel-3568	548	6	trade	trade	NOUN
cjel-3568	548	7	organization	organization	NOUN
cjel-3568	548	8	held	hold	VERB
cjel-3568	548	9	that	that	SCONJ
cjel-3568	548	10	a	a	DET
cjel-3568	548	11	tax	tax	NOUN
cjel-3568	548	12	exemption	exemption	NOUN
cjel-3568	548	13	designed	design	VERB
cjel-3568	548	14	to	to	PART
cjel-3568	548	15	support	support	VERB
cjel-3568	548	16	manufacturing	manufacturing	NOUN
cjel-3568	548	17	in	in	ADP
cjel-3568	548	18	the	the	DET
cjel-3568	548	19	united	united	PROPN
cjel-3568	548	20	states	state	NOUN
cjel-3568	548	21	by	by	ADP
cjel-3568	548	22	exempting	exempt	VERB
cjel-3568	548	23	income	income	NOUN
cjel-3568	548	24	from	from	ADP
cjel-3568	548	25	exports	export	NOUN
cjel-3568	548	26	and	and	CCONJ
cjel-3568	548	27	from	from	ADP
cjel-3568	548	28	foreign	foreign	ADJ
cjel-3568	548	29	operations	operation	NOUN
cjel-3568	548	30	was	be	AUX
cjel-3568	548	31	an	an	DET
cjel-3568	548	32	unreasonable	unreasonable	ADJ
cjel-3568	548	33	restraint	restraint	NOUN
cjel-3568	548	34	on	on	ADP
cjel-3568	548	35	trade	trade	NOUN
cjel-3568	548	36	in	in	ADP
cjel-3568	548	37	violation	violation	NOUN
cjel-3568	548	38	of	of	ADP
cjel-3568	548	39	the	the	DET
cjel-3568	548	40	general	general	ADJ
cjel-3568	548	41	agreement	agreement	NOUN
cjel-3568	548	42	on	on	ADP
cjel-3568	548	43	tariffs	tariff	NOUN
cjel-3568	548	44	and	and	CCONJ
cjel-3568	548	45	trade	trade	NOUN
cjel-3568	548	46	.	.	PUNCT
cjel-3568	549	1	congress	congress	PROPN
cjel-3568	549	2	responded	respond	VERB
cjel-3568	549	3	by	by	ADP
cjel-3568	549	4	enacting	enact	VERB
cjel-3568	549	5	the	the	DET
cjel-3568	549	6	2004	2004	NUM
cjel-3568	549	7	american	american	ADJ
cjel-3568	549	8	jobs	job	NOUN
cjel-3568	549	9	creation	creation	PROPN
cjel-3568	549	10	act	act	PROPN
cjel-3568	549	11	,	,	PUNCT
cjel-3568	549	12	which	which	PRON
cjel-3568	549	13	created	create	VERB
cjel-3568	549	14	an	an	DET
cjel-3568	549	15	alternate	alternate	ADJ
cjel-3568	549	16	subsidy	subsidy	NOUN
cjel-3568	549	17	commonly	commonly	ADV
cjel-3568	549	18	known	know	VERB
cjel-3568	549	19	as	as	ADP
cjel-3568	549	20	the	the	DET
cjel-3568	549	21	domestic	domestic	ADJ
cjel-3568	549	22	production	production	NOUN
cjel-3568	549	23	deduction	deduction	NOUN
cjel-3568	549	24	.	.	PUNCT
cjel-3568	550	1	see	see	VERB
cjel-3568	550	2	i	i	PRON
cjel-3568	550	3	d.	d.	PROPN
cjel-3568	550	4	at	at	ADP
cjel-3568	550	5	2–3	2–3	PROPN
cjel-3568	550	6	.	.	PROPN
cjel-3568	550	7	128	128	NUM
cjel-3568	550	8	.	.	PUNCT
cjel-3568	551	1	see	see	VERB
cjel-3568	551	2	i	i	PRON
cjel-3568	551	3	d.	d.	PROPN
cjel-3568	551	4	at	at	ADP
cjel-3568	551	5	2–3	2–3	PROPN
cjel-3568	551	6	.	.	PUNCT
cjel-3568	551	7	industries	industry	NOUN
cjel-3568	551	8	that	that	PRON
cjel-3568	551	9	are	be	AUX
cjel-3568	551	10	ineligible	ineligible	ADJ
cjel-3568	551	11	for	for	ADP
cjel-3568	551	12	the	the	DET
cjel-3568	551	13	deduction	deduction	NOUN
cjel-3568	551	14	include	include	VERB
cjel-3568	551	15	healthcare	healthcare	PROPN
cjel-3568	551	16	,	,	PUNCT
cjel-3568	551	17	insurance	insurance	NOUN
cjel-3568	551	18	,	,	PUNCT
cjel-3568	551	19	education	education	NOUN
cjel-3568	551	20	,	,	PUNCT
cjel-3568	551	21	transportation	transportation	NOUN
cjel-3568	551	22	,	,	PUNCT
cjel-3568	551	23	warehousing	warehousing	NOUN
cjel-3568	551	24	,	,	PUNCT
cjel-3568	551	25	retail	retail	NOUN
cjel-3568	551	26	,	,	PUNCT
cjel-3568	551	27	hotel	hotel	NOUN
cjel-3568	551	28	,	,	PUNCT
cjel-3568	551	29	and	and	CCONJ
cjel-3568	551	30	food	food	NOUN
cjel-3568	551	31	services	service	NOUN
cjel-3568	551	32	.	.	PUNCT
cjel-3568	552	1	i	i	PRON
cjel-3568	552	2	d.	d.	PROPN
cjel-3568	552	3	at	at	ADP
cjel-3568	552	4	2	2	NUM
cjel-3568	552	5	.	.	NUM
cjel-3568	552	6	129	129	NUM
cjel-3568	552	7	.	.	PUNCT
cjel-3568	553	1	see	see	VERB
cjel-3568	553	2	i	i	PRON
cjel-3568	553	3	d.	d.	PROPN
cjel-3568	553	4	2016	2016	NUM
cjel-3568	553	5	]	]	PUNCT
cjel-3568	554	1	picking	pick	VERB
cjel-3568	554	2	winners	winner	NOUN
cjel-3568	554	3	and	and	CCONJ
cjel-3568	554	4	losers	loser	NOUN
cjel-3568	554	5	83	83	NUM
cjel-3568	554	6	evidence	evidence	NOUN
cjel-3568	554	7	that	that	SCONJ
cjel-3568	554	8	the	the	DET
cjel-3568	554	9	provision	provision	NOUN
cjel-3568	554	10	has	have	AUX
cjel-3568	554	11	done	do	VERB
cjel-3568	554	12	so.130	so.130	ADV
cjel-3568	554	13	in	in	ADP
cjel-3568	554	14	addition	addition	NOUN
cjel-3568	554	15	,	,	PUNCT
cjel-3568	554	16	the	the	DET
cjel-3568	554	17	provision	provision	NOUN
cjel-3568	554	18	distorts	distort	VERB
cjel-3568	554	19	the	the	DET
cjel-3568	554	20	allocation	allocation	NOUN
cjel-3568	554	21	of	of	ADP
cjel-3568	554	22	capital	capital	NOUN
cjel-3568	554	23	within	within	ADP
cjel-3568	554	24	industries	industry	NOUN
cjel-3568	554	25	by	by	ADP
cjel-3568	554	26	steering	steer	VERB
cjel-3568	554	27	the	the	DET
cjel-3568	554	28	purchasing	purchase	VERB
cjel-3568	554	29	decisions	decision	NOUN
cjel-3568	554	30	of	of	ADP
cjel-3568	554	31	companies	company	NOUN
cjel-3568	554	32	that	that	PRON
cjel-3568	554	33	seek	seek	VERB
cjel-3568	554	34	to	to	PART
cjel-3568	554	35	claim	claim	VERB
cjel-3568	554	36	the	the	DET
cjel-3568	554	37	deduction.131	deduction.131	NOUN
cjel-3568	554	38	the	the	DET
cjel-3568	554	39	provision	provision	NOUN
cjel-3568	554	40	distorts	distort	VERB
cjel-3568	554	41	the	the	DET
cjel-3568	554	42	market	market	NOUN
cjel-3568	554	43	more	more	ADV
cjel-3568	554	44	broadly	broadly	ADV
cjel-3568	554	45	by	by	ADP
cjel-3568	554	46	enhancing	enhance	VERB
cjel-3568	554	47	the	the	DET
cjel-3568	554	48	after	after	ADP
cjel-3568	554	49	-	-	PUNCT
cjel-3568	554	50	tax	tax	NOUN
cjel-3568	554	51	return	return	NOUN
cjel-3568	554	52	to	to	ADP
cjel-3568	554	53	the	the	DET
cjel-3568	554	54	benefited	benefit	VERB
cjel-3568	554	55	industries	industry	NOUN
cjel-3568	554	56	,	,	PUNCT
cjel-3568	554	57	skewing	skew	VERB
cjel-3568	554	58	alternative	alternative	ADJ
cjel-3568	554	59	investment	investment	NOUN
cjel-3568	554	60	incentives.132	incentives.132	NOUN
cjel-3568	554	61	in	in	ADP
cjel-3568	554	62	general	general	ADJ
cjel-3568	554	63	,	,	PUNCT
cjel-3568	554	64	royalties	royalty	NOUN
cjel-3568	554	65	paid	pay	VERB
cjel-3568	554	66	to	to	ADP
cjel-3568	554	67	individuals	individual	NOUN
cjel-3568	554	68	are	be	AUX
cjel-3568	554	69	subject	subject	ADJ
cjel-3568	554	70	to	to	ADP
cjel-3568	554	71	the	the	DET
cjel-3568	554	72	system	system	NOUN
cjel-3568	554	73	of	of	ADP
cjel-3568	554	74	graduated	graduate	VERB
cjel-3568	554	75	rates	rate	NOUN
cjel-3568	554	76	applied	apply	VERB
cjel-3568	554	77	to	to	ADP
cjel-3568	554	78	ordinary	ordinary	ADJ
cjel-3568	554	79	income.133	income.133	PROPN
cjel-3568	554	80	section	section	NOUN
cjel-3568	554	81	631(c	631(c	PROPN
cjel-3568	554	82	)	)	PUNCT
cjel-3568	554	83	,	,	PUNCT
cjel-3568	554	84	however	however	ADV
cjel-3568	554	85	,	,	PUNCT
cjel-3568	554	86	treats	treat	VERB
cjel-3568	554	87	income	income	NOUN
cjel-3568	554	88	received	receive	VERB
cjel-3568	554	89	under	under	ADP
cjel-3568	554	90	a	a	DET
cjel-3568	554	91	royalty	royalty	NOUN
cjel-3568	554	92	contract	contract	NOUN
cjel-3568	554	93	for	for	ADP
cjel-3568	554	94	the	the	DET
cjel-3568	554	95	sale	sale	NOUN
cjel-3568	554	96	of	of	ADP
cjel-3568	554	97	coal	coal	NOUN
cjel-3568	554	98	as	as	ADP
cjel-3568	554	99	capital	capital	NOUN
cjel-3568	554	100	gain	gain	NOUN
cjel-3568	554	101	,	,	PUNCT
cjel-3568	554	102	which	which	PRON
cjel-3568	554	103	is	be	AUX
cjel-3568	554	104	taxed	tax	VERB
cjel-3568	554	105	at	at	ADP
cjel-3568	554	106	lower	low	ADJ
cjel-3568	554	107	rates.134	rates.134	PROPN
cjel-3568	554	108	congress	congress	PROPN
cjel-3568	554	109	originally	originally	ADV
cjel-3568	554	110	provided	provide	VERB
cjel-3568	554	111	this	this	DET
cjel-3568	554	112	tax	tax	NOUN
cjel-3568	554	113	benefit	benefit	NOUN
cjel-3568	554	114	to	to	ADP
cjel-3568	554	115	owners	owner	NOUN
cjel-3568	554	116	of	of	ADP
cjel-3568	554	117	mining	mining	NOUN
cjel-3568	554	118	rights	right	NOUN
cjel-3568	554	119	in	in	ADP
cjel-3568	554	120	coal	coal	NOUN
cjel-3568	554	121	properties	property	NOUN
cjel-3568	554	122	in	in	ADP
cjel-3568	554	123	1950	1950	NUM
cjel-3568	554	124	and	and	CCONJ
cjel-3568	554	125	1951,135	1951,135	NUM
cjel-3568	554	126	when	when	SCONJ
cjel-3568	554	127	the	the	DET
cjel-3568	554	128	top	top	ADJ
cjel-3568	554	129	marginal	marginal	ADJ
cjel-3568	554	130	rate	rate	NOUN
cjel-3568	554	131	on	on	ADP
cjel-3568	554	132	ordinary	ordinary	ADJ
cjel-3568	554	133	income	income	NOUN
cjel-3568	554	134	was	be	AUX
cjel-3568	554	135	91	91	NUM
cjel-3568	554	136	%	%	NOUN
cjel-3568	554	137	and	and	CCONJ
cjel-3568	554	138	capital	capital	NOUN
cjel-3568	554	139	gains	gain	NOUN
cjel-3568	554	140	were	be	AUX
cjel-3568	554	141	taxed	tax	VERB
cjel-3568	554	142	at	at	ADP
cjel-3568	554	143	25%.136	25%.136	NUM
cjel-3568	554	144	today	today	NOUN
cjel-3568	554	145	,	,	PUNCT
cjel-3568	554	146	the	the	DET
cjel-3568	554	147	top	top	ADJ
cjel-3568	554	148	marginal	marginal	ADJ
cjel-3568	554	149	rate	rate	NOUN
cjel-3568	554	150	on	on	ADP
cjel-3568	554	151	ordinary	ordinary	ADJ
cjel-3568	554	152	income	income	NOUN
cjel-3568	554	153	is	be	AUX
cjel-3568	554	154	39.6	39.6	NUM
cjel-3568	554	155	%	%	NOUN
cjel-3568	554	156	,	,	PUNCT
cjel-3568	554	157	the	the	DET
cjel-3568	554	158	top	top	ADJ
cjel-3568	554	159	preferential	preferential	ADJ
cjel-3568	554	160	rate	rate	NOUN
cjel-3568	554	161	on	on	ADP
cjel-3568	554	162	capital	capital	NOUN
cjel-3568	554	163	gains	gain	NOUN
cjel-3568	554	164	is	be	AUX
cjel-3568	554	165	20	20	NUM
cjel-3568	554	166	%	%	NOUN
cjel-3568	554	167	,	,	PUNCT
cjel-3568	554	168	and	and	CCONJ
cjel-3568	554	169	the	the	DET
cjel-3568	554	170	health	health	NOUN
cjel-3568	554	171	and	and	CCONJ
cjel-3568	554	172	environmental	environmental	ADJ
cjel-3568	554	173	costs	cost	NOUN
cjel-3568	554	174	of	of	ADP
cjel-3568	554	175	generating	generate	VERB
cjel-3568	554	176	electricity	electricity	NOUN
cjel-3568	554	177	from	from	ADP
cjel-3568	554	178	coal	coal	NOUN
cjel-3568	554	179	renders	render	VERB
cjel-3568	554	180	the	the	DET
cjel-3568	554	181	special	special	ADJ
cjel-3568	554	182	treatment	treatment	NOUN
cjel-3568	554	183	for	for	ADP
cjel-3568	554	184	coal	coal	NOUN
cjel-3568	554	185	royalties	royalty	NOUN
cjel-3568	554	186	unnecessary	unnecessary	ADJ
cjel-3568	554	187	and	and	CCONJ
cjel-3568	554	188	harmful	harmful	ADJ
cjel-3568	554	189	to	to	ADP
cjel-3568	554	190	public	public	ADJ
cjel-3568	554	191	health	health	NOUN
cjel-3568	554	192	.	.	PUNCT
cjel-3568	555	1	3	3	X
cjel-3568	555	2	.	.	X
cjel-3568	555	3	exemptions	exemption	NOUN
cjel-3568	555	4	from	from	ADP
cjel-3568	555	5	the	the	DET
cjel-3568	555	6	application	application	NOUN
cjel-3568	555	7	of	of	ADP
cjel-3568	555	8	tax	tax	NOUN
cjel-3568	555	9	rules	rule	NOUN
cjel-3568	555	10	fossil	fossil	NOUN
cjel-3568	555	11	fuels	fuel	NOUN
cjel-3568	555	12	also	also	ADV
cjel-3568	555	13	enjoy	enjoy	VERB
cjel-3568	555	14	a	a	DET
cjel-3568	555	15	number	number	NOUN
cjel-3568	555	16	of	of	ADP
cjel-3568	555	17	exemptions	exemption	NOUN
cjel-3568	555	18	from	from	ADP
cjel-3568	555	19	the	the	DET
cjel-3568	555	20	application	application	NOUN
cjel-3568	555	21	of	of	ADP
cjel-3568	555	22	tax	tax	NOUN
cjel-3568	555	23	rules	rule	NOUN
cjel-3568	555	24	.	.	PUNCT
cjel-3568	556	1	the	the	DET
cjel-3568	556	2	passive	passive	ADJ
cjel-3568	556	3	activity	activity	NOUN
cjel-3568	556	4	loss	loss	NOUN
cjel-3568	556	5	rules	rule	NOUN
cjel-3568	556	6	were	be	AUX
cjel-3568	556	7	designed	design	VERB
cjel-3568	556	8	to	to	PART
cjel-3568	556	9	keep	keep	VERB
cjel-3568	556	10	taxpayers	taxpayer	NOUN
cjel-3568	556	11	from	from	ADP
cjel-3568	556	12	using	use	VERB
cjel-3568	556	13	tax	tax	NOUN
cjel-3568	556	14	shelters	shelter	NOUN
cjel-3568	556	15	to	to	PART
cjel-3568	556	16	shield	shield	VERB
cjel-3568	556	17	their	their	PRON
cjel-3568	556	18	130	130	NUM
cjel-3568	556	19	.	.	PUNCT
cjel-3568	557	1	see	see	VERB
cjel-3568	557	2	i	i	PRON
cjel-3568	557	3	d.	d.	PROPN
cjel-3568	557	4	at	at	ADP
cjel-3568	557	5	6–7	6–7	NUM
cjel-3568	557	6	.	.	PUNCT
cjel-3568	558	1	131	131	NUM
cjel-3568	558	2	.	.	PUNCT
cjel-3568	559	1	see	see	VERB
cjel-3568	559	2	i	i	PRON
cjel-3568	559	3	d.	d.	PROPN
cjel-3568	559	4	132	132	NUM
cjel-3568	559	5	.	.	PUNCT
cjel-3568	560	1	see	see	VERB
cjel-3568	560	2	i	i	PRON
cjel-3568	560	3	d.	d.	PROPN
cjel-3568	560	4	133	133	NUM
cjel-3568	560	5	.	.	PUNCT
cjel-3568	561	1	in	in	ADP
cjel-3568	561	2	2016	2016	NUM
cjel-3568	561	3	,	,	PUNCT
cjel-3568	561	4	for	for	ADP
cjel-3568	561	5	unmarried	unmarried	ADJ
cjel-3568	561	6	individuals	individual	NOUN
cjel-3568	561	7	,	,	PUNCT
cjel-3568	561	8	the	the	DET
cjel-3568	561	9	income	income	NOUN
cjel-3568	561	10	tax	tax	NOUN
cjel-3568	561	11	rate	rate	NOUN
cjel-3568	561	12	applied	apply	VERB
cjel-3568	561	13	to	to	ADP
cjel-3568	561	14	the	the	DET
cjel-3568	561	15	first	first	ADJ
cjel-3568	561	16	$	$	SYM
cjel-3568	561	17	9,275	9,275	NUM
cjel-3568	561	18	of	of	ADP
cjel-3568	561	19	taxable	taxable	ADJ
cjel-3568	561	20	income	income	NOUN
cjel-3568	561	21	is	be	AUX
cjel-3568	561	22	10	10	NUM
cjel-3568	561	23	%	%	NOUN
cjel-3568	561	24	,	,	PUNCT
cjel-3568	561	25	the	the	DET
cjel-3568	561	26	next	next	ADJ
cjel-3568	561	27	$	$	SYM
cjel-3568	561	28	28,375	28,375	NUM
cjel-3568	561	29	of	of	ADP
cjel-3568	561	30	taxable	taxable	ADJ
cjel-3568	561	31	income	income	NOUN
cjel-3568	561	32	is	be	AUX
cjel-3568	561	33	taxed	tax	VERB
cjel-3568	561	34	at	at	ADP
cjel-3568	561	35	15	15	NUM
cjel-3568	561	36	%	%	NOUN
cjel-3568	561	37	,	,	PUNCT
cjel-3568	561	38	the	the	DET
cjel-3568	561	39	next	next	ADJ
cjel-3568	561	40	$	$	SYM
cjel-3568	561	41	53,500	53,500	NUM
cjel-3568	561	42	of	of	ADP
cjel-3568	561	43	income	income	NOUN
cjel-3568	561	44	is	be	AUX
cjel-3568	561	45	taxed	tax	VERB
cjel-3568	561	46	at	at	ADP
cjel-3568	561	47	25	25	NUM
cjel-3568	561	48	%	%	NOUN
cjel-3568	561	49	,	,	PUNCT
cjel-3568	561	50	the	the	DET
cjel-3568	561	51	next	next	ADJ
cjel-3568	561	52	$	$	SYM
cjel-3568	561	53	99,000	99,000	NUM
cjel-3568	561	54	of	of	ADP
cjel-3568	561	55	taxable	taxable	ADJ
cjel-3568	561	56	income	income	NOUN
cjel-3568	561	57	is	be	AUX
cjel-3568	561	58	taxed	tax	VERB
cjel-3568	561	59	at	at	ADP
cjel-3568	561	60	28	28	NUM
cjel-3568	561	61	%	%	NOUN
cjel-3568	561	62	,	,	PUNCT
cjel-3568	561	63	the	the	DET
cjel-3568	561	64	next	next	ADJ
cjel-3568	561	65	$	$	SYM
cjel-3568	561	66	223,200	223,200	NUM
cjel-3568	561	67	of	of	ADP
cjel-3568	561	68	income	income	NOUN
cjel-3568	561	69	is	be	AUX
cjel-3568	561	70	taxed	tax	VERB
cjel-3568	561	71	at	at	ADP
cjel-3568	561	72	33	33	NUM
cjel-3568	561	73	%	%	NOUN
cjel-3568	561	74	,	,	PUNCT
cjel-3568	561	75	the	the	DET
cjel-3568	561	76	next	next	ADJ
cjel-3568	561	77	$	$	SYM
cjel-3568	561	78	1,700	1,700	NUM
cjel-3568	561	79	of	of	ADP
cjel-3568	561	80	income	income	NOUN
cjel-3568	561	81	is	be	AUX
cjel-3568	561	82	taxed	tax	VERB
cjel-3568	561	83	at	at	ADP
cjel-3568	561	84	35	35	NUM
cjel-3568	561	85	%	%	NOUN
cjel-3568	561	86	,	,	PUNCT
cjel-3568	561	87	and	and	CCONJ
cjel-3568	561	88	income	income	NOUN
cjel-3568	561	89	exceeding	exceed	VERB
cjel-3568	561	90	$	$	SYM
cjel-3568	561	91	415,050	415,050	NUM
cjel-3568	561	92	is	be	AUX
cjel-3568	561	93	taxed	tax	VERB
cjel-3568	561	94	at	at	ADP
cjel-3568	561	95	39.6	39.6	NUM
cjel-3568	561	96	%	%	NOUN
cjel-3568	561	97	.	.	PUNCT
cjel-3568	562	1	see	see	VERB
cjel-3568	562	2	rev	rev	PROPN
cjel-3568	562	3	.	.	PROPN
cjel-3568	562	4	proc	proc	PROPN
cjel-3568	562	5	.	.	PUNCT
cjel-3568	563	1	2015	2015	NUM
cjel-3568	563	2	-	-	SYM
cjel-3568	563	3	53	53	NUM
cjel-3568	563	4	,	,	PUNCT
cjel-3568	563	5	§	§	PROPN
cjel-3568	563	6	3.01	3.01	NUM
cjel-3568	563	7	tbl.3	tbl.3	NOUN
cjel-3568	563	8	,	,	PUNCT
cjel-3568	563	9	2015	2015	NUM
cjel-3568	563	10	-	-	SYM
cjel-3568	563	11	44	44	NUM
cjel-3568	563	12	i.r.b	i.r.b	NOUN
cjel-3568	563	13	.	.	PUNCT
cjel-3568	564	1	615	615	NUM
cjel-3568	564	2	.	.	PUNCT
cjel-3568	565	1	preferential	preferential	ADJ
cjel-3568	565	2	rates	rate	NOUN
cjel-3568	565	3	for	for	ADP
cjel-3568	565	4	capital	capital	NOUN
cjel-3568	565	5	gains	gain	NOUN
cjel-3568	565	6	are	be	AUX
cjel-3568	565	7	roughly	roughly	ADV
cjel-3568	565	8	0	0	NUM
cjel-3568	565	9	%	%	NOUN
cjel-3568	565	10	for	for	ADP
cjel-3568	565	11	taxpayers	taxpayer	NOUN
cjel-3568	565	12	in	in	ADP
cjel-3568	565	13	the	the	DET
cjel-3568	565	14	first	first	ADJ
cjel-3568	565	15	0	0	NUM
cjel-3568	565	16	,	,	PUNCT
cjel-3568	565	17	10	10	NUM
cjel-3568	565	18	,	,	PUNCT
cjel-3568	565	19	and	and	CCONJ
cjel-3568	565	20	15	15	NUM
cjel-3568	565	21	%	%	NOUN
cjel-3568	565	22	brackets	bracket	NOUN
cjel-3568	565	23	,	,	PUNCT
cjel-3568	565	24	15	15	NUM
cjel-3568	565	25	%	%	NOUN
cjel-3568	565	26	for	for	ADP
cjel-3568	565	27	taxpayers	taxpayer	NOUN
cjel-3568	565	28	in	in	ADP
cjel-3568	565	29	the	the	DET
cjel-3568	565	30	25	25	NUM
cjel-3568	565	31	,	,	PUNCT
cjel-3568	565	32	28	28	NUM
cjel-3568	565	33	,	,	PUNCT
cjel-3568	565	34	33	33	NUM
cjel-3568	565	35	and	and	CCONJ
cjel-3568	565	36	35	35	NUM
cjel-3568	565	37	%	%	NOUN
cjel-3568	565	38	brackets	bracket	NOUN
cjel-3568	565	39	,	,	PUNCT
cjel-3568	565	40	and	and	CCONJ
cjel-3568	565	41	20	20	NUM
cjel-3568	565	42	%	%	NOUN
cjel-3568	565	43	for	for	ADP
cjel-3568	565	44	taxpayers	taxpayer	NOUN
cjel-3568	565	45	in	in	ADP
cjel-3568	565	46	the	the	DET
cjel-3568	565	47	top	top	ADJ
cjel-3568	565	48	bracket	bracket	NOUN
cjel-3568	565	49	.	.	PUNCT
cjel-3568	566	1	see	see	VERB
cjel-3568	566	2	e.g.	e.g.	ADV
cjel-3568	566	3	,	,	PUNCT
cjel-3568	566	4	kelly	kelly	PROPN
cjel-3568	566	5	phillips	phillips	PROPN
cjel-3568	566	6	erb	erb	PROPN
cjel-3568	566	7	,	,	PUNCT
cjel-3568	566	8	irs	irs	PROPN
cjel-3568	566	9	announces	announce	VERB
cjel-3568	566	10	2015	2015	NUM
cjel-3568	566	11	tax	tax	NOUN
cjel-3568	566	12	brackets	bracket	NOUN
cjel-3568	566	13	,	,	PUNCT
cjel-3568	566	14	standard	standard	ADJ
cjel-3568	566	15	deduction	deduction	NOUN
cjel-3568	566	16	amounts	amount	NOUN
cjel-3568	566	17	and	and	CCONJ
cjel-3568	566	18	more	more	ADJ
cjel-3568	566	19	,	,	PUNCT
cjel-3568	566	20	forbes	forbes	PROPN
cjel-3568	566	21	(	(	PUNCT
cjel-3568	566	22	oct	oct	PROPN
cjel-3568	566	23	.	.	PROPN
cjel-3568	566	24	30	30	NUM
cjel-3568	566	25	,	,	PUNCT
cjel-3568	566	26	2014	2014	NUM
cjel-3568	566	27	,	,	PUNCT
cjel-3568	566	28	12:34	12:34	NUM
cjel-3568	566	29	pm	pm	NOUN
cjel-3568	566	30	)	)	PUNCT
cjel-3568	566	31	,	,	PUNCT
cjel-3568	566	32	http://www.forbes.com/sites/kellyphillipserb/2014/10/30/irs-announces-2015-tax-bracketsstandard-deduction-amounts-and-more	http://www.forbes.com/sites/kellyphillipserb/2014/10/30/irs-announces-2015-tax-bracketsstandard-deduction-amounts-and-more	PROPN
cjel-3568	566	33	.	.	PROPN
cjel-3568	566	34	134	134	NUM
cjel-3568	566	35	.	.	PUNCT
cjel-3568	567	1	see	see	VERB
cjel-3568	567	2	i.r.c	i.r.c	NOUN
cjel-3568	567	3	.	.	PUNCT
cjel-3568	568	1	§	§	PROPN
cjel-3568	568	2	631(c	631(c	PROPN
cjel-3568	568	3	)	)	PUNCT
cjel-3568	568	4	(	(	PUNCT
cjel-3568	568	5	supp	supp	PROPN
cjel-3568	568	6	.	.	PUNCT
cjel-3568	568	7	2014	2014	NUM
cjel-3568	568	8	)	)	PUNCT
cjel-3568	568	9	.	.	PUNCT
cjel-3568	569	1	135	135	NUM
cjel-3568	569	2	.	.	PUNCT
cjel-3568	570	1	revenue	revenue	NOUN
cjel-3568	570	2	act	act	NOUN
cjel-3568	570	3	of	of	ADP
cjel-3568	570	4	1951	1951	NUM
cjel-3568	570	5	,	,	PUNCT
cjel-3568	570	6	pub	pub	NOUN
cjel-3568	570	7	.	.	PUNCT
cjel-3568	571	1	l.	l.	PROPN
cjel-3568	571	2	no	no	INTJ
cjel-3568	571	3	.	.	PROPN
cjel-3568	572	1	82	82	NUM
cjel-3568	572	2	-	-	SYM
cjel-3568	572	3	183	183	NUM
cjel-3568	572	4	,	,	PUNCT
cjel-3568	572	5	65	65	NUM
cjel-3568	572	6	stat	stat	NOUN
cjel-3568	572	7	.	.	PUNCT
cjel-3568	573	1	124	124	NUM
cjel-3568	573	2	.	.	X
cjel-3568	574	1	136	136	NUM
cjel-3568	574	2	.	.	PUNCT
cjel-3568	575	1	see	see	VERB
cjel-3568	575	2	david	david	PROPN
cjel-3568	575	3	sher	sher	PROPN
cjel-3568	575	4	,	,	PUNCT
cjel-3568	575	5	envtl	envtl	PROPN
cjel-3568	575	6	.	.	PUNCT
cjel-3568	576	1	&	&	CCONJ
cjel-3568	576	2	energy	energy	PROPN
cjel-3568	576	3	study	study	NOUN
cjel-3568	576	4	inst	inst	PROPN
cjel-3568	576	5	.	.	PROPN
cjel-3568	576	6	,	,	PUNCT
cjel-3568	576	7	fossil	fossil	NOUN
cjel-3568	576	8	fuel	fuel	NOUN
cjel-3568	576	9	subsidies	subsidy	NOUN
cjel-3568	576	10	:	:	PUNCT
cjel-3568	576	11	a	a	DET
cjel-3568	576	12	closer	close	ADJ
cjel-3568	576	13	look	look	NOUN
cjel-3568	576	14	at	at	ADP
cjel-3568	576	15	tax	tax	NOUN
cjel-3568	576	16	breaks	break	NOUN
cjel-3568	576	17	,	,	PUNCT
cjel-3568	576	18	special	special	ADJ
cjel-3568	576	19	accounting	accounting	NOUN
cjel-3568	576	20	,	,	PUNCT
cjel-3568	576	21	and	and	CCONJ
cjel-3568	576	22	societal	societal	ADJ
cjel-3568	576	23	costs	cost	NOUN
cjel-3568	576	24	2	2	NUM
cjel-3568	576	25	(	(	PUNCT
cjel-3568	576	26	2011	2011	NUM
cjel-3568	576	27	)	)	PUNCT
cjel-3568	576	28	,	,	PUNCT
cjel-3568	576	29	http://www.eesi.org/files/fossil_fuel_subsidies_062311a.pdf	http://www.eesi.org/files/fossil_fuel_subsidies_062311a.pdf	PROPN
cjel-3568	577	1	[	[	X
cjel-3568	577	2	http://perma.cc/5gtgg3mh	http://perma.cc/5gtgg3mh	X
cjel-3568	577	3	]	]	SYM
cjel-3568	577	4	.	.	PUNCT
cjel-3568	577	5	84	84	NUM
cjel-3568	577	6	columbia	columbia	PROPN
cjel-3568	577	7	journal	journal	PROPN
cjel-3568	577	8	of	of	ADP
cjel-3568	577	9	environmental	environmental	ADJ
cjel-3568	577	10	law	law	NOUN
cjel-3568	578	1	[	[	X
cjel-3568	578	2	vol	vol	NOUN
cjel-3568	578	3	.	.	PUNCT
cjel-3568	579	1	41:1	41:1	NUM
cjel-3568	579	2	income.137	income.137	NOUN
cjel-3568	579	3	section	section	NOUN
cjel-3568	579	4	469	469	NUM
cjel-3568	579	5	provides	provide	VERB
cjel-3568	579	6	that	that	SCONJ
cjel-3568	579	7	businesses	business	NOUN
cjel-3568	579	8	in	in	ADP
cjel-3568	579	9	which	which	PRON
cjel-3568	579	10	the	the	DET
cjel-3568	579	11	taxpayer	taxpayer	NOUN
cjel-3568	579	12	does	do	AUX
cjel-3568	579	13	not	not	PART
cjel-3568	579	14	materially	materially	ADV
cjel-3568	579	15	participate	participate	VERB
cjel-3568	579	16	are	be	AUX
cjel-3568	579	17	passive	passive	ADJ
cjel-3568	579	18	activities.138	activities.138	NOUN
cjel-3568	579	19	losses	loss	NOUN
cjel-3568	579	20	from	from	ADP
cjel-3568	579	21	those	those	DET
cjel-3568	579	22	activities	activity	NOUN
cjel-3568	579	23	may	may	AUX
cjel-3568	579	24	not	not	PART
cjel-3568	579	25	be	be	AUX
cjel-3568	579	26	deducted	deduct	VERB
cjel-3568	579	27	against	against	ADP
cjel-3568	579	28	ordinary	ordinary	ADJ
cjel-3568	579	29	income.139	income.139	NOUN
cjel-3568	579	30	however	however	ADV
cjel-3568	579	31	,	,	PUNCT
cjel-3568	579	32	the	the	DET
cjel-3568	579	33	oil	oil	NOUN
cjel-3568	579	34	and	and	CCONJ
cjel-3568	579	35	gas	gas	NOUN
cjel-3568	579	36	industry	industry	NOUN
cjel-3568	579	37	enjoys	enjoy	VERB
cjel-3568	579	38	an	an	DET
cjel-3568	579	39	exception	exception	NOUN
cjel-3568	579	40	;	;	PUNCT
cjel-3568	579	41	taxpayers	taxpayer	NOUN
cjel-3568	579	42	with	with	ADP
cjel-3568	579	43	working	work	VERB
cjel-3568	579	44	interests	interest	NOUN
cjel-3568	579	45	in	in	ADP
cjel-3568	579	46	oil	oil	NOUN
cjel-3568	579	47	and	and	CCONJ
cjel-3568	579	48	gas	gas	NOUN
cjel-3568	579	49	properties	property	NOUN
cjel-3568	579	50	may	may	AUX
cjel-3568	579	51	deduct	deduct	VERB
cjel-3568	579	52	losses	loss	NOUN
cjel-3568	579	53	from	from	ADP
cjel-3568	579	54	those	those	DET
cjel-3568	579	55	businesses	business	NOUN
cjel-3568	579	56	against	against	ADP
cjel-3568	579	57	their	their	PRON
cjel-3568	579	58	other	other	ADJ
cjel-3568	579	59	income	income	NOUN
cjel-3568	579	60	sources.140	sources.140	NOUN
cjel-3568	579	61	states	state	NOUN
cjel-3568	579	62	issue	issue	VERB
cjel-3568	579	63	bonds	bond	NOUN
cjel-3568	579	64	to	to	PART
cjel-3568	579	65	raise	raise	VERB
cjel-3568	579	66	money	money	NOUN
cjel-3568	579	67	to	to	PART
cjel-3568	579	68	build	build	VERB
cjel-3568	579	69	public	public	ADJ
cjel-3568	579	70	structures	structure	NOUN
cjel-3568	579	71	and	and	CCONJ
cjel-3568	579	72	improvements	improvement	NOUN
cjel-3568	579	73	and	and	CCONJ
cjel-3568	579	74	to	to	PART
cjel-3568	579	75	finance	finance	VERB
cjel-3568	579	76	other	other	ADJ
cjel-3568	579	77	public	public	ADJ
cjel-3568	579	78	goods	good	NOUN
cjel-3568	579	79	.	.	PUNCT
cjel-3568	580	1	the	the	DET
cjel-3568	580	2	federal	federal	ADJ
cjel-3568	580	3	government	government	NOUN
cjel-3568	580	4	supports	support	VERB
cjel-3568	580	5	these	these	DET
cjel-3568	580	6	state	state	NOUN
cjel-3568	580	7	activities	activity	NOUN
cjel-3568	580	8	by	by	ADP
cjel-3568	580	9	excluding	exclude	VERB
cjel-3568	580	10	from	from	ADP
cjel-3568	580	11	taxation	taxation	NOUN
cjel-3568	580	12	the	the	DET
cjel-3568	580	13	interest	interest	NOUN
cjel-3568	580	14	on	on	ADP
cjel-3568	580	15	the	the	DET
cjel-3568	580	16	bonds	bond	NOUN
cjel-3568	580	17	received	receive	VERB
cjel-3568	580	18	by	by	ADP
cjel-3568	580	19	bondholders.141	bondholders.141	PROPN
cjel-3568	580	20	states	state	NOUN
cjel-3568	580	21	could	could	AUX
cjel-3568	580	22	use	use	VERB
cjel-3568	580	23	revenue	revenue	NOUN
cjel-3568	580	24	from	from	ADP
cjel-3568	580	25	the	the	DET
cjel-3568	580	26	sale	sale	NOUN
cjel-3568	580	27	of	of	ADP
cjel-3568	580	28	the	the	DET
cjel-3568	580	29	bonds	bond	NOUN
cjel-3568	580	30	to	to	PART
cjel-3568	580	31	purchase	purchase	VERB
cjel-3568	580	32	higher	higher	ADV
cjel-3568	580	33	-	-	PUNCT
cjel-3568	580	34	yielding	yield	VERB
cjel-3568	580	35	investment	investment	NOUN
cjel-3568	580	36	properties	property	NOUN
cjel-3568	580	37	,	,	PUNCT
cjel-3568	580	38	a	a	DET
cjel-3568	580	39	form	form	NOUN
cjel-3568	580	40	of	of	ADP
cjel-3568	580	41	tax	tax	NOUN
cjel-3568	580	42	arbitrage.142	arbitrage.142	PROPN
cjel-3568	580	43	to	to	PART
cjel-3568	580	44	prevent	prevent	VERB
cjel-3568	580	45	tax	tax	NOUN
cjel-3568	580	46	arbitrage	arbitrage	NOUN
cjel-3568	580	47	,	,	PUNCT
cjel-3568	580	48	section	section	NOUN
cjel-3568	580	49	148	148	NUM
cjel-3568	580	50	denies	deny	VERB
cjel-3568	580	51	tax	tax	NOUN
cjel-3568	580	52	exemption	exemption	NOUN
cjel-3568	580	53	for	for	ADP
cjel-3568	580	54	bonds	bond	NOUN
cjel-3568	580	55	that	that	PRON
cjel-3568	580	56	are	be	AUX
cjel-3568	580	57	used	use	VERB
cjel-3568	580	58	to	to	PART
cjel-3568	580	59	obtain	obtain	VERB
cjel-3568	580	60	“	"	PUNCT
cjel-3568	580	61	investment	investment	NOUN
cjel-3568	580	62	-	-	PUNCT
cjel-3568	580	63	type	type	NOUN
cjel-3568	580	64	property	property	NOUN
cjel-3568	580	65	.	.	PUNCT
cjel-3568	580	66	”143	”143	PUNCT
cjel-3568	581	1	however	however	ADV
cjel-3568	581	2	,	,	PUNCT
cjel-3568	581	3	the	the	DET
cjel-3568	581	4	natural	natural	ADJ
cjel-3568	581	5	gas	gas	NOUN
cjel-3568	581	6	industry	industry	NOUN
cjel-3568	581	7	enjoys	enjoy	VERB
cjel-3568	581	8	an	an	DET
cjel-3568	581	9	exception	exception	NOUN
cjel-3568	581	10	to	to	ADP
cjel-3568	581	11	this	this	DET
cjel-3568	581	12	rule	rule	NOUN
cjel-3568	581	13	.	.	PUNCT
cjel-3568	582	1	section	section	NOUN
cjel-3568	582	2	148(b)(4	148(b)(4	PROPN
cjel-3568	582	3	)	)	PUNCT
cjel-3568	582	4	provides	provide	VERB
cjel-3568	582	5	that	that	SCONJ
cjel-3568	582	6	prepayments	prepayment	NOUN
cjel-3568	582	7	under	under	ADP
cjel-3568	582	8	qualified	qualified	ADJ
cjel-3568	582	9	natural	natural	ADJ
cjel-3568	582	10	gas	gas	NOUN
cjel-3568	582	11	supply	supply	NOUN
cjel-3568	582	12	contracts	contract	NOUN
cjel-3568	582	13	are	be	AUX
cjel-3568	582	14	excluded	exclude	VERB
cjel-3568	582	15	from	from	ADP
cjel-3568	582	16	the	the	DET
cjel-3568	582	17	definition	definition	NOUN
cjel-3568	582	18	of	of	ADP
cjel-3568	582	19	“	"	PUNCT
cjel-3568	582	20	investment	investment	NOUN
cjel-3568	582	21	-	-	PUNCT
cjel-3568	582	22	type	type	NOUN
cjel-3568	582	23	property	property	NOUN
cjel-3568	582	24	.	.	PUNCT
cjel-3568	582	25	”144	”144	PUNCT
cjel-3568	583	1	4	4	NUM
cjel-3568	583	2	.	.	PUNCT
cjel-3568	583	3	tax	tax	NOUN
cjel-3568	583	4	benefits	benefit	NOUN
cjel-3568	583	5	to	to	PART
cjel-3568	583	6	boost	boost	VERB
cjel-3568	583	7	compliance	compliance	NOUN
cjel-3568	583	8	with	with	ADP
cjel-3568	583	9	environmental	environmental	ADJ
cjel-3568	583	10	and	and	CCONJ
cjel-3568	583	11	labor	labor	NOUN
cjel-3568	583	12	regulations	regulation	NOUN
cjel-3568	583	13	fossil	fossil	NOUN
cjel-3568	583	14	fuel	fuel	NOUN
cjel-3568	583	15	firms	firm	NOUN
cjel-3568	583	16	also	also	ADV
cjel-3568	583	17	receive	receive	VERB
cjel-3568	583	18	a	a	DET
cjel-3568	583	19	number	number	NOUN
cjel-3568	583	20	of	of	ADP
cjel-3568	583	21	tax	tax	NOUN
cjel-3568	583	22	benefits	benefit	NOUN
cjel-3568	583	23	to	to	PART
cjel-3568	583	24	support	support	VERB
cjel-3568	583	25	compliance	compliance	NOUN
cjel-3568	583	26	with	with	ADP
cjel-3568	583	27	long	long	ADV
cjel-3568	583	28	-	-	PUNCT
cjel-3568	583	29	standing	stand	VERB
cjel-3568	583	30	environmental	environmental	ADJ
cjel-3568	583	31	and	and	CCONJ
cjel-3568	583	32	labor	labor	NOUN
cjel-3568	583	33	laws	law	NOUN
cjel-3568	583	34	.	.	PUNCT
cjel-3568	584	1	small	small	ADJ
cjel-3568	584	2	business	business	NOUN
cjel-3568	584	3	refiners	refiner	NOUN
cjel-3568	584	4	receive	receive	VERB
cjel-3568	584	5	a	a	DET
cjel-3568	584	6	credit	credit	NOUN
cjel-3568	584	7	for	for	ADP
cjel-3568	584	8	producing	produce	VERB
cjel-3568	584	9	diesel	diesel	NOUN
cjel-3568	584	10	fuels	fuel	NOUN
cjel-3568	584	11	that	that	PRON
cjel-3568	584	12	comply	comply	VERB
cjel-3568	584	13	with	with	ADP
cjel-3568	584	14	the	the	DET
cjel-3568	584	15	sulfur	sulfur	NOUN
cjel-3568	584	16	control	control	NOUN
cjel-3568	584	17	requirements	requirement	NOUN
cjel-3568	584	18	for	for	ADP
cjel-3568	584	19	highway	highway	NOUN
cjel-3568	584	20	diesel	diesel	NOUN
cjel-3568	584	21	fuels	fuel	NOUN
cjel-3568	584	22	set	set	VERB
cjel-3568	584	23	by	by	ADP
cjel-3568	584	24	the	the	DET
cjel-3568	584	25	epa,145	epa,145	NOUN
cjel-3568	584	26	and	and	CCONJ
cjel-3568	584	27	small	small	ADJ
cjel-3568	584	28	business	business	NOUN
cjel-3568	584	29	refiners	refiner	NOUN
cjel-3568	584	30	may	may	AUX
cjel-3568	584	31	immediately	immediately	ADV
cjel-3568	584	32	137	137	NUM
cjel-3568	584	33	.	.	PUNCT
cjel-3568	585	1	passive	passive	ADJ
cjel-3568	585	2	activity	activity	NOUN
cjel-3568	585	3	losses	loss	NOUN
cjel-3568	585	4	—	—	PUNCT
cjel-3568	585	5	real	real	ADJ
cjel-3568	585	6	estate	estate	NOUN
cjel-3568	585	7	tax	tax	NOUN
cjel-3568	585	8	tips	tip	NOUN
cjel-3568	585	9	,	,	PUNCT
cjel-3568	585	10	irs	irs	PROPN
cjel-3568	585	11	(	(	PUNCT
cjel-3568	585	12	dec	dec	PROPN
cjel-3568	585	13	.	.	PROPN
cjel-3568	585	14	23	23	NUM
cjel-3568	585	15	,	,	PUNCT
cjel-3568	585	16	2015	2015	NUM
cjel-3568	585	17	)	)	PUNCT
cjel-3568	585	18	,	,	PUNCT
cjel-3568	585	19	https://www.irs.gov/	https://www.irs.gov/	PROPN
cjel-3568	585	20	businesses	business	NOUN
cjel-3568	585	21	/	/	SYM
cjel-3568	585	22	small	small	ADJ
cjel-3568	585	23	-	-	PUNCT
cjel-3568	585	24	businesses-&-self	businesses-&-self	NOUN
cjel-3568	585	25	-	-	PUNCT
cjel-3568	585	26	employed	employ	VERB
cjel-3568	585	27	/	/	SYM
cjel-3568	585	28	passive	passive	ADJ
cjel-3568	585	29	-	-	PUNCT
cjel-3568	585	30	activity	activity	NOUN
cjel-3568	585	31	-	-	PUNCT
cjel-3568	585	32	losses	loss	NOUN
cjel-3568	585	33	-	-	PUNCT
cjel-3568	585	34	real	real	ADJ
cjel-3568	585	35	-	-	PUNCT
cjel-3568	585	36	estate	estate	NOUN
cjel-3568	585	37	-	-	PUNCT
cjel-3568	585	38	tax	tax	NOUN
cjel-3568	585	39	-	-	PUNCT
cjel-3568	585	40	tips	tip	NOUN
cjel-3568	585	41	[	[	X
cjel-3568	585	42	https://perma.cc/4b7x-uztt	https://perma.cc/4b7x-uztt	X
cjel-3568	585	43	]	]	PUNCT
cjel-3568	585	44	.	.	PUNCT
cjel-3568	586	1	138	138	NUM
cjel-3568	586	2	.	.	PUNCT
cjel-3568	587	1	see	see	VERB
cjel-3568	587	2	i.r.c	i.r.c	NOUN
cjel-3568	587	3	.	.	PUNCT
cjel-3568	588	1	§	§	PROPN
cjel-3568	588	2	469	469	NUM
cjel-3568	588	3	(	(	PUNCT
cjel-3568	588	4	supp	supp	PROPN
cjel-3568	588	5	.	.	PUNCT
cjel-3568	588	6	2014	2014	NUM
cjel-3568	588	7	)	)	PUNCT
cjel-3568	588	8	.	.	PUNCT
cjel-3568	589	1	139	139	NUM
cjel-3568	589	2	.	.	PUNCT
cjel-3568	590	1	see	see	VERB
cjel-3568	590	2	i	i	PRON
cjel-3568	590	3	d.	d.	PROPN
cjel-3568	590	4	140	140	NUM
cjel-3568	590	5	.	.	PUNCT
cjel-3568	591	1	see	see	VERB
cjel-3568	591	2	i.r.c	i.r.c	NOUN
cjel-3568	591	3	.	.	PUNCT
cjel-3568	592	1	§	§	PROPN
cjel-3568	592	2	469(c)(3	469(c)(3	NUM
cjel-3568	592	3	)	)	PUNCT
cjel-3568	592	4	.	.	PUNCT
cjel-3568	593	1	141	141	NUM
cjel-3568	593	2	.	.	PUNCT
cjel-3568	593	3	see	see	VERB
cjel-3568	593	4	i.r.c	i.r.c	NOUN
cjel-3568	593	5	.	.	PUNCT
cjel-3568	594	1	§	§	PROPN
cjel-3568	594	2	103	103	NUM
cjel-3568	594	3	(	(	PUNCT
cjel-3568	594	4	2012	2012	NUM
cjel-3568	594	5	)	)	PUNCT
cjel-3568	594	6	.	.	PUNCT
cjel-3568	595	1	taxpayers	taxpayer	NOUN
cjel-3568	595	2	,	,	PUNCT
cjel-3568	595	3	particularly	particularly	ADV
cjel-3568	595	4	those	those	PRON
cjel-3568	595	5	in	in	ADP
cjel-3568	595	6	higher	high	ADJ
cjel-3568	595	7	tax	tax	NOUN
cjel-3568	595	8	brackets	bracket	NOUN
cjel-3568	595	9	,	,	PUNCT
cjel-3568	595	10	are	be	AUX
cjel-3568	595	11	encouraged	encourage	VERB
cjel-3568	595	12	to	to	PART
cjel-3568	595	13	purchase	purchase	VERB
cjel-3568	595	14	tax	tax	NOUN
cjel-3568	595	15	-	-	PUNCT
cjel-3568	595	16	exempt	exempt	ADJ
cjel-3568	595	17	bonds	bond	NOUN
cjel-3568	595	18	to	to	PART
cjel-3568	595	19	receive	receive	VERB
cjel-3568	595	20	tax	tax	NOUN
cjel-3568	595	21	-	-	PUNCT
cjel-3568	595	22	free	free	ADJ
cjel-3568	595	23	interest	interest	NOUN
cjel-3568	595	24	income	income	NOUN
cjel-3568	595	25	.	.	PUNCT
cjel-3568	596	1	i	i	PRON
cjel-3568	596	2	d.	d.	PROPN
cjel-3568	596	3	142	142	NUM
cjel-3568	596	4	.	.	PUNCT
cjel-3568	597	1	the	the	DET
cjel-3568	597	2	states	state	NOUN
cjel-3568	597	3	are	be	AUX
cjel-3568	597	4	then	then	ADV
cjel-3568	597	5	using	use	VERB
cjel-3568	597	6	bond	bond	NOUN
cjel-3568	597	7	revenue	revenue	NOUN
cjel-3568	597	8	from	from	ADP
cjel-3568	597	9	tax	tax	NOUN
cjel-3568	597	10	-	-	PUNCT
cjel-3568	597	11	free	free	ADJ
cjel-3568	597	12	investments	investment	NOUN
cjel-3568	597	13	to	to	PART
cjel-3568	597	14	obtain	obtain	VERB
cjel-3568	597	15	higher	high	ADJ
cjel-3568	597	16	yields	yield	NOUN
cjel-3568	597	17	on	on	ADP
cjel-3568	597	18	investments	investment	NOUN
cjel-3568	597	19	that	that	PRON
cjel-3568	597	20	are	be	AUX
cjel-3568	597	21	already	already	ADV
cjel-3568	597	22	amply	amply	ADV
cjel-3568	597	23	supported	support	VERB
cjel-3568	597	24	by	by	ADP
cjel-3568	597	25	a	a	DET
cjel-3568	597	26	market	market	NOUN
cjel-3568	597	27	,	,	PUNCT
cjel-3568	597	28	not	not	PART
cjel-3568	597	29	to	to	PART
cjel-3568	597	30	create	create	VERB
cjel-3568	597	31	public	public	ADJ
cjel-3568	597	32	goods	good	NOUN
cjel-3568	597	33	.	.	PUNCT
cjel-3568	598	1	143	143	X
cjel-3568	598	2	.	.	PUNCT
cjel-3568	598	3	see	see	VERB
cjel-3568	598	4	i.r.c	i.r.c	NOUN
cjel-3568	598	5	.	.	PUNCT
cjel-3568	599	1	§	§	PROPN
cjel-3568	599	2	148	148	NUM
cjel-3568	599	3	(	(	PUNCT
cjel-3568	599	4	2012	2012	NUM
cjel-3568	599	5	)	)	PUNCT
cjel-3568	599	6	;	;	PUNCT
cjel-3568	599	7	see	see	VERB
cjel-3568	599	8	also	also	ADV
cjel-3568	599	9	i.r.c	i.r.c	NOUN
cjel-3568	599	10	.	.	PUNCT
cjel-3568	600	1	§	§	PROPN
cjel-3568	600	2	103	103	NUM
cjel-3568	600	3	.	.	PUNCT
cjel-3568	601	1	144	144	NUM
cjel-3568	601	2	.	.	PUNCT
cjel-3568	601	3	see	see	VERB
cjel-3568	601	4	i.r.c	i.r.c	NOUN
cjel-3568	601	5	.	.	PUNCT
cjel-3568	602	1	§	§	PROPN
cjel-3568	602	2	148(b)(4	148(b)(4	PROPN
cjel-3568	602	3	)	)	PUNCT
cjel-3568	602	4	.	.	PUNCT
cjel-3568	603	1	this	this	DET
cjel-3568	603	2	provision	provision	NOUN
cjel-3568	603	3	is	be	AUX
cjel-3568	603	4	known	know	VERB
cjel-3568	603	5	as	as	ADP
cjel-3568	603	6	the	the	DET
cjel-3568	603	7	“	"	PUNCT
cjel-3568	603	8	natural	natural	ADJ
cjel-3568	603	9	gas	gas	NOUN
cjel-3568	603	10	arbitrage	arbitrage	NOUN
cjel-3568	603	11	exemption	exemption	NOUN
cjel-3568	603	12	.	.	PUNCT
cjel-3568	603	13	”	"	PUNCT
cjel-3568	604	1	145	145	NUM
cjel-3568	604	2	.	.	PUNCT
cjel-3568	604	3	i.r.c	i.r.c	NOUN
cjel-3568	604	4	.	.	PUNCT
cjel-3568	605	1	§	§	PROPN
cjel-3568	605	2	179b	179b	PROPN
cjel-3568	605	3	(	(	PUNCT
cjel-3568	605	4	2012	2012	NUM
cjel-3568	605	5	)	)	PUNCT
cjel-3568	605	6	;	;	PUNCT
cjel-3568	605	7	i.r.c	i.r.c	NOUN
cjel-3568	605	8	.	.	PUNCT
cjel-3568	606	1	§	§	PROPN
cjel-3568	606	2	45h	45h	X
cjel-3568	606	3	(	(	PUNCT
cjel-3568	606	4	2012	2012	NUM
cjel-3568	606	5	)	)	PUNCT
cjel-3568	606	6	.	.	PUNCT
cjel-3568	607	1	2016	2016	NUM
cjel-3568	607	2	]	]	PUNCT
cjel-3568	607	3	picking	pick	VERB
cjel-3568	607	4	winners	winner	NOUN
cjel-3568	607	5	and	and	CCONJ
cjel-3568	607	6	losers	loser	NOUN
cjel-3568	607	7	85	85	NUM
cjel-3568	607	8	expense	expense	NOUN
cjel-3568	607	9	seventy	seventy	NUM
cjel-3568	607	10	-	-	PUNCT
cjel-3568	607	11	five	five	NUM
cjel-3568	607	12	percent	percent	NOUN
cjel-3568	607	13	of	of	ADP
cjel-3568	607	14	the	the	DET
cjel-3568	607	15	capital	capital	NOUN
cjel-3568	607	16	costs	cost	NOUN
cjel-3568	607	17	associated	associate	VERB
cjel-3568	607	18	with	with	ADP
cjel-3568	607	19	purchasing	purchase	VERB
cjel-3568	607	20	sulfur	sulfur	NOUN
cjel-3568	607	21	control	control	NOUN
cjel-3568	607	22	equipment	equipment	NOUN
cjel-3568	607	23	instead	instead	ADV
cjel-3568	607	24	of	of	ADP
cjel-3568	607	25	taking	take	VERB
cjel-3568	607	26	depreciation.146	depreciation.146	PROPN
cjel-3568	607	27	coal	coal	NOUN
cjel-3568	607	28	-	-	PUNCT
cjel-3568	607	29	fired	fire	VERB
cjel-3568	607	30	energy	energy	NOUN
cjel-3568	607	31	producers	producer	NOUN
cjel-3568	607	32	are	be	AUX
cjel-3568	607	33	also	also	ADV
cjel-3568	607	34	given	give	VERB
cjel-3568	607	35	a	a	DET
cjel-3568	607	36	special	special	ADJ
cjel-3568	607	37	cost	cost	NOUN
cjel-3568	607	38	recovery	recovery	NOUN
cjel-3568	607	39	period	period	NOUN
cjel-3568	607	40	for	for	ADP
cjel-3568	607	41	pollution	pollution	NOUN
cjel-3568	607	42	control	control	NOUN
cjel-3568	607	43	equipment.147	equipment.147	VERB
cjel-3568	607	44	the	the	DET
cjel-3568	607	45	surface	surface	NOUN
cjel-3568	607	46	mining	mining	NOUN
cjel-3568	607	47	control	control	NOUN
cjel-3568	607	48	and	and	CCONJ
cjel-3568	607	49	reclamation	reclamation	NOUN
cjel-3568	607	50	act	act	NOUN
cjel-3568	607	51	requires	require	VERB
cjel-3568	607	52	mining	mining	NOUN
cjel-3568	607	53	companies	company	NOUN
cjel-3568	607	54	to	to	PART
cjel-3568	607	55	fund	fund	VERB
cjel-3568	607	56	trusts	trust	NOUN
cjel-3568	607	57	to	to	PART
cjel-3568	607	58	cover	cover	VERB
cjel-3568	607	59	the	the	DET
cjel-3568	607	60	costs	cost	NOUN
cjel-3568	607	61	associated	associate	VERB
cjel-3568	607	62	with	with	ADP
cjel-3568	607	63	reclaiming	reclaim	VERB
cjel-3568	607	64	and	and	CCONJ
cjel-3568	607	65	restoring	restore	VERB
cjel-3568	607	66	properties	property	NOUN
cjel-3568	607	67	that	that	PRON
cjel-3568	607	68	have	have	AUX
cjel-3568	607	69	been	be	AUX
cjel-3568	607	70	destroyed	destroy	VERB
cjel-3568	607	71	during	during	ADP
cjel-3568	607	72	the	the	DET
cjel-3568	607	73	mining	mining	NOUN
cjel-3568	607	74	process.148	process.148	NOUN
cjel-3568	607	75	the	the	DET
cjel-3568	607	76	income	income	NOUN
cjel-3568	607	77	tax	tax	NOUN
cjel-3568	607	78	provides	provide	VERB
cjel-3568	607	79	a	a	DET
cjel-3568	607	80	deduction	deduction	NOUN
cjel-3568	607	81	for	for	ADP
cjel-3568	607	82	mining	mining	NOUN
cjel-3568	607	83	companies	company	NOUN
cjel-3568	607	84	that	that	PRON
cjel-3568	607	85	make	make	VERB
cjel-3568	607	86	early	early	ADJ
cjel-3568	607	87	payments	payment	NOUN
cjel-3568	607	88	to	to	PART
cjel-3568	607	89	reserve	reserve	VERB
cjel-3568	607	90	trusts	trust	NOUN
cjel-3568	607	91	to	to	PART
cjel-3568	607	92	cover	cover	VERB
cjel-3568	607	93	these	these	DET
cjel-3568	607	94	activities.149	activities.149	NOUN
cjel-3568	607	95	mining	mining	NOUN
cjel-3568	607	96	companies	company	NOUN
cjel-3568	607	97	are	be	AUX
cjel-3568	607	98	also	also	ADV
cjel-3568	607	99	permitted	permit	VERB
cjel-3568	607	100	to	to	PART
cjel-3568	607	101	take	take	VERB
cjel-3568	607	102	an	an	DET
cjel-3568	607	103	immediate	immediate	ADJ
cjel-3568	607	104	deduction	deduction	NOUN
cjel-3568	607	105	for	for	ADP
cjel-3568	607	106	the	the	DET
cjel-3568	607	107	full	full	ADJ
cjel-3568	607	108	cost	cost	NOUN
cjel-3568	607	109	of	of	ADP
cjel-3568	607	110	mine	mine	ADJ
cjel-3568	607	111	safety	safety	NOUN
cjel-3568	607	112	equipment	equipment	NOUN
cjel-3568	607	113	rather	rather	ADV
cjel-3568	607	114	than	than	ADP
cjel-3568	607	115	recovering	recover	VERB
cjel-3568	607	116	those	those	DET
cjel-3568	607	117	costs	cost	NOUN
cjel-3568	607	118	gradually	gradually	ADV
cjel-3568	607	119	through	through	ADP
cjel-3568	607	120	depreciation.150	depreciation.150	NOUN
cjel-3568	607	121	finally	finally	ADV
cjel-3568	607	122	,	,	PUNCT
cjel-3568	607	123	coal	coal	NOUN
cjel-3568	607	124	companies	company	NOUN
cjel-3568	607	125	are	be	AUX
cjel-3568	607	126	required	require	VERB
cjel-3568	607	127	to	to	PART
cjel-3568	607	128	contribute	contribute	VERB
cjel-3568	607	129	funds	fund	NOUN
cjel-3568	607	130	to	to	ADP
cjel-3568	607	131	the	the	DET
cjel-3568	607	132	black	black	ADJ
cjel-3568	607	133	lung	lung	NOUN
cjel-3568	607	134	disability	disability	NOUN
cjel-3568	607	135	trust	trust	NOUN
cjel-3568	607	136	fund.151	fund.151	VERB
cjel-3568	607	137	disabled	disabled	ADJ
cjel-3568	607	138	miners	miner	NOUN
cjel-3568	607	139	suffering	suffer	VERB
cjel-3568	607	140	from	from	ADP
cjel-3568	607	141	black	black	ADJ
cjel-3568	607	142	lung	lung	NOUN
cjel-3568	607	143	and	and	CCONJ
cjel-3568	607	144	other	other	ADJ
cjel-3568	607	145	miningrelated	miningrelate	VERB
cjel-3568	607	146	illnesses	illness	NOUN
cjel-3568	607	147	receive	receive	VERB
cjel-3568	607	148	payments	payment	NOUN
cjel-3568	607	149	from	from	ADP
cjel-3568	607	150	this	this	DET
cjel-3568	607	151	fund.152	fund.152	NOUN
cjel-3568	607	152	the	the	DET
cjel-3568	607	153	payments	payment	NOUN
cjel-3568	607	154	to	to	ADP
cjel-3568	607	155	miners	miner	NOUN
cjel-3568	607	156	are	be	AUX
cjel-3568	607	157	not	not	PART
cjel-3568	607	158	taxed	tax	VERB
cjel-3568	607	159	as	as	ADP
cjel-3568	607	160	income	income	NOUN
cjel-3568	607	161	to	to	ADP
cjel-3568	607	162	the	the	DET
cjel-3568	607	163	miners.153	miners.153	NOUN
cjel-3568	607	164	the	the	DET
cjel-3568	607	165	exclusion	exclusion	NOUN
cjel-3568	607	166	provides	provide	VERB
cjel-3568	607	167	a	a	DET
cjel-3568	607	168	benefit	benefit	NOUN
cjel-3568	607	169	to	to	ADP
cjel-3568	607	170	mining	mining	NOUN
cjel-3568	607	171	companies	company	NOUN
cjel-3568	607	172	because	because	SCONJ
cjel-3568	607	173	they	they	PRON
cjel-3568	607	174	would	would	AUX
cjel-3568	607	175	be	be	AUX
cjel-3568	607	176	required	require	VERB
cjel-3568	607	177	to	to	PART
cjel-3568	607	178	pay	pay	VERB
cjel-3568	607	179	greater	great	ADJ
cjel-3568	607	180	sums	sum	NOUN
cjel-3568	607	181	to	to	PART
cjel-3568	607	182	cover	cover	VERB
cjel-3568	607	183	the	the	DET
cjel-3568	607	184	injuries	injury	NOUN
cjel-3568	607	185	and	and	CCONJ
cjel-3568	607	186	lost	lose	VERB
cjel-3568	607	187	wages	wage	NOUN
cjel-3568	607	188	of	of	ADP
cjel-3568	607	189	the	the	DET
cjel-3568	607	190	miners	miner	NOUN
cjel-3568	607	191	if	if	SCONJ
cjel-3568	607	192	the	the	DET
cjel-3568	607	193	benefits	benefit	NOUN
cjel-3568	607	194	were	be	AUX
cjel-3568	607	195	taxable	taxable	ADJ
cjel-3568	607	196	.	.	PUNCT
cjel-3568	608	1	5	5	X
cjel-3568	608	2	.	.	X
cjel-3568	608	3	exemption	exemption	NOUN
cjel-3568	608	4	from	from	ADP
cjel-3568	608	5	the	the	DET
cjel-3568	608	6	corporate	corporate	ADJ
cjel-3568	608	7	tax	tax	NOUN
cjel-3568	608	8	for	for	ADP
cjel-3568	608	9	certain	certain	ADJ
cjel-3568	608	10	publicly	publicly	ADV
cjel-3568	608	11	traded	trade	VERB
cjel-3568	608	12	partnerships	partnership	NOUN
cjel-3568	608	13	other	other	ADJ
cjel-3568	608	14	than	than	ADP
cjel-3568	608	15	the	the	DET
cjel-3568	608	16	business	business	NOUN
cjel-3568	608	17	corporation	corporation	NOUN
cjel-3568	608	18	,	,	PUNCT
cjel-3568	608	19	the	the	DET
cjel-3568	608	20	primary	primary	ADJ
cjel-3568	608	21	vehicle	vehicle	NOUN
cjel-3568	608	22	for	for	ADP
cjel-3568	608	23	encouraging	encourage	VERB
cjel-3568	608	24	capital	capital	NOUN
cjel-3568	608	25	formation	formation	NOUN
cjel-3568	608	26	for	for	ADP
cjel-3568	608	27	fossil	fossil	NOUN
cjel-3568	608	28	fuel	fuel	NOUN
cjel-3568	608	29	resources	resource	NOUN
cjel-3568	608	30	is	be	AUX
cjel-3568	608	31	the	the	DET
cjel-3568	608	32	publicly	publicly	ADV
cjel-3568	608	33	traded	trade	VERB
cjel-3568	608	34	partnership	partnership	NOUN
cjel-3568	608	35	.	.	PUNCT
cjel-3568	609	1	by	by	ADP
cjel-3568	609	2	organizing	organize	VERB
cjel-3568	609	3	entities	entity	NOUN
cjel-3568	609	4	in	in	ADP
cjel-3568	609	5	partnership	partnership	NOUN
cjel-3568	609	6	form	form	NOUN
cjel-3568	609	7	,	,	PUNCT
cjel-3568	609	8	businesses	business	NOUN
cjel-3568	609	9	may	may	AUX
cjel-3568	609	10	avoid	avoid	VERB
cjel-3568	609	11	being	be	AUX
cjel-3568	609	12	taxed	tax	VERB
cjel-3568	609	13	twice	twice	ADV
cjel-3568	609	14	,	,	PUNCT
cjel-3568	609	15	once	once	ADV
cjel-3568	609	16	at	at	ADP
cjel-3568	609	17	the	the	DET
cjel-3568	609	18	corporate	corporate	ADJ
cjel-3568	609	19	level	level	NOUN
cjel-3568	609	20	on	on	ADP
cjel-3568	609	21	net	net	ADJ
cjel-3568	609	22	income	income	NOUN
cjel-3568	609	23	and	and	CCONJ
cjel-3568	609	24	again	again	ADV
cjel-3568	609	25	at	at	ADP
cjel-3568	609	26	the	the	DET
cjel-3568	609	27	shareholder	shareholder	NOUN
cjel-3568	609	28	level	level	NOUN
cjel-3568	609	29	on	on	ADP
cjel-3568	609	30	dividends	dividend	NOUN
cjel-3568	609	31	,	,	PUNCT
cjel-3568	609	32	and	and	CCONJ
cjel-3568	609	33	instead	instead	ADV
cjel-3568	609	34	enjoy	enjoy	VERB
cjel-3568	609	35	the	the	DET
cjel-3568	609	36	benefit	benefit	NOUN
cjel-3568	609	37	of	of	ADP
cjel-3568	609	38	flow	flow	NOUN
cjel-3568	609	39	-	-	PUNCT
cjel-3568	609	40	through	through	ADP
cjel-3568	609	41	taxation	taxation	NOUN
cjel-3568	609	42	under	under	ADP
cjel-3568	609	43	subchapter	subchapter	NOUN
cjel-3568	609	44	k.154	k.154	PROPN
cjel-3568	609	45	partnerships	partnership	NOUN
cjel-3568	609	46	are	be	AUX
cjel-3568	609	47	not	not	PART
cjel-3568	609	48	taxed	tax	VERB
cjel-3568	609	49	on	on	ADP
cjel-3568	609	50	146	146	NUM
cjel-3568	609	51	.	.	PUNCT
cjel-3568	610	1	see	see	VERB
cjel-3568	610	2	i.r.c	i.r.c	NOUN
cjel-3568	610	3	.	.	PUNCT
cjel-3568	611	1	§	§	PROPN
cjel-3568	611	2	179b	179b	PROPN
cjel-3568	611	3	;	;	PUNCT
cjel-3568	611	4	see	see	VERB
cjel-3568	611	5	also	also	ADV
cjel-3568	611	6	i.r.c	i.r.c	NOUN
cjel-3568	611	7	.	.	PUNCT
cjel-3568	612	1	§	§	PROPN
cjel-3568	612	2	45h	45h	NUM
cjel-3568	612	3	.	.	PUNCT
cjel-3568	613	1	147	147	NUM
cjel-3568	613	2	.	.	PUNCT
cjel-3568	613	3	i.r.c	i.r.c	NOUN
cjel-3568	613	4	.	.	PUNCT
cjel-3568	614	1	§	§	PROPN
cjel-3568	614	2	169(d)(5	169(d)(5	PROPN
cjel-3568	614	3	)	)	PUNCT
cjel-3568	614	4	extends	extend	VERB
cjel-3568	614	5	the	the	DET
cjel-3568	614	6	amortization	amortization	NOUN
cjel-3568	614	7	period	period	NOUN
cjel-3568	614	8	for	for	ADP
cjel-3568	614	9	recovering	recover	VERB
cjel-3568	614	10	an	an	DET
cjel-3568	614	11	investment	investment	NOUN
cjel-3568	614	12	in	in	ADP
cjel-3568	614	13	pollution	pollution	NOUN
cjel-3568	614	14	control	control	NOUN
cjel-3568	614	15	equipment	equipment	NOUN
cjel-3568	614	16	to	to	ADP
cjel-3568	614	17	eighty	eighty	NUM
cjel-3568	614	18	-	-	PUNCT
cjel-3568	614	19	four	four	NUM
cjel-3568	614	20	months	month	NOUN
cjel-3568	614	21	from	from	ADP
cjel-3568	614	22	the	the	DET
cjel-3568	614	23	sixty	sixty	NUM
cjel-3568	614	24	-	-	PUNCT
cjel-3568	614	25	month	month	NOUN
cjel-3568	614	26	period	period	NOUN
cjel-3568	614	27	that	that	PRON
cjel-3568	614	28	is	be	AUX
cjel-3568	614	29	generally	generally	ADV
cjel-3568	614	30	available	available	ADJ
cjel-3568	614	31	for	for	ADP
cjel-3568	614	32	other	other	ADJ
cjel-3568	614	33	types	type	NOUN
cjel-3568	614	34	of	of	ADP
cjel-3568	614	35	pollution	pollution	NOUN
cjel-3568	614	36	control	control	NOUN
cjel-3568	614	37	facilities	facility	NOUN
cjel-3568	614	38	.	.	PUNCT
cjel-3568	615	1	i.r.c	i.r.c	NOUN
cjel-3568	615	2	.	.	PUNCT
cjel-3568	616	1	§	§	PROPN
cjel-3568	616	2	169(d)(5	169(d)(5	PROPN
cjel-3568	616	3	)	)	PUNCT
cjel-3568	616	4	(	(	PUNCT
cjel-3568	616	5	2012	2012	NUM
cjel-3568	616	6	)	)	PUNCT
cjel-3568	616	7	.	.	PUNCT
cjel-3568	617	1	148	148	NUM
cjel-3568	617	2	.	.	PUNCT
cjel-3568	618	1	see	see	VERB
cjel-3568	618	2	30	30	NUM
cjel-3568	618	3	u.s.c	u.s.c	NOUN
cjel-3568	618	4	.	.	PUNCT
cjel-3568	619	1	§	§	PROPN
cjel-3568	619	2	§	§	PROPN
cjel-3568	619	3	1231–32	1231–32	NUM
cjel-3568	619	4	(	(	PUNCT
cjel-3568	619	5	2012	2012	NUM
cjel-3568	619	6	)	)	PUNCT
cjel-3568	619	7	.	.	PUNCT
cjel-3568	620	1	149	149	NUM
cjel-3568	620	2	.	.	PUNCT
cjel-3568	620	3	i.r.c	i.r.c	NOUN
cjel-3568	620	4	.	.	PUNCT
cjel-3568	621	1	§	§	PROPN
cjel-3568	621	2	468	468	NUM
cjel-3568	621	3	(	(	PUNCT
cjel-3568	621	4	2012	2012	NUM
cjel-3568	621	5	)	)	PUNCT
cjel-3568	621	6	.	.	PUNCT
cjel-3568	622	1	150	150	NUM
cjel-3568	622	2	.	.	PUNCT
cjel-3568	622	3	i.r.c	i.r.c	NOUN
cjel-3568	622	4	.	.	PUNCT
cjel-3568	623	1	§	§	PROPN
cjel-3568	623	2	179e	179e	PROPN
cjel-3568	623	3	(	(	PUNCT
cjel-3568	623	4	supp	supp	PROPN
cjel-3568	623	5	.	.	PUNCT
cjel-3568	623	6	2014	2014	NUM
cjel-3568	623	7	)	)	PUNCT
cjel-3568	623	8	.	.	PUNCT
cjel-3568	624	1	151	151	NUM
cjel-3568	624	2	.	.	PUNCT
cjel-3568	624	3	see	see	VERB
cjel-3568	624	4	i.r.c	i.r.c	NOUN
cjel-3568	624	5	.	.	PUNCT
cjel-3568	625	1	§	§	PROPN
cjel-3568	625	2	9501	9501	NUM
cjel-3568	625	3	(	(	PUNCT
cjel-3568	625	4	2012	2012	NUM
cjel-3568	625	5	)	)	PUNCT
cjel-3568	625	6	.	.	PUNCT
cjel-3568	626	1	152	152	NUM
cjel-3568	626	2	.	.	NOUN
cjel-3568	626	3	30	30	NUM
cjel-3568	626	4	u.s.c	u.s.c	NOUN
cjel-3568	626	5	.	.	PUNCT
cjel-3568	627	1	§	§	PROPN
cjel-3568	627	2	922	922	NUM
cjel-3568	627	3	(	(	PUNCT
cjel-3568	627	4	2012	2012	NUM
cjel-3568	627	5	)	)	PUNCT
cjel-3568	627	6	.	.	PUNCT
cjel-3568	628	1	153	153	NUM
cjel-3568	628	2	.	.	PUNCT
cjel-3568	629	1	i	i	PRON
cjel-3568	629	2	d.	d.	PROPN
cjel-3568	629	3	154	154	NUM
cjel-3568	629	4	.	.	PUNCT
cjel-3568	630	1	under	under	ADP
cjel-3568	630	2	subchapter	subchapter	NOUN
cjel-3568	630	3	k	k	NOUN
cjel-3568	630	4	,	,	PUNCT
cjel-3568	630	5	partnerships	partnership	NOUN
cjel-3568	630	6	enjoy	enjoy	VERB
cjel-3568	630	7	one	one	NUM
cjel-3568	630	8	level	level	NOUN
cjel-3568	630	9	of	of	ADP
cjel-3568	630	10	taxation	taxation	NOUN
cjel-3568	630	11	;	;	PUNCT
cjel-3568	630	12	income	income	NOUN
cjel-3568	630	13	generated	generate	VERB
cjel-3568	630	14	by	by	ADP
cjel-3568	630	15	the	the	DET
cjel-3568	630	16	partnership	partnership	NOUN
cjel-3568	630	17	is	be	AUX
cjel-3568	630	18	taxed	tax	VERB
cjel-3568	630	19	only	only	ADV
cjel-3568	630	20	at	at	ADP
cjel-3568	630	21	the	the	DET
cjel-3568	630	22	partner	partner	NOUN
cjel-3568	630	23	level	level	NOUN
cjel-3568	630	24	.	.	PUNCT
cjel-3568	631	1	items	item	NOUN
cjel-3568	631	2	of	of	ADP
cjel-3568	631	3	income	income	NOUN
cjel-3568	631	4	,	,	PUNCT
cjel-3568	631	5	gain	gain	NOUN
cjel-3568	631	6	,	,	PUNCT
cjel-3568	631	7	loss	loss	NOUN
cjel-3568	631	8	,	,	PUNCT
cjel-3568	631	9	deduction	deduction	NOUN
cjel-3568	631	10	,	,	PUNCT
cjel-3568	631	11	and	and	CCONJ
cjel-3568	631	12	86	86	NUM
cjel-3568	631	13	columbia	columbia	PROPN
cjel-3568	631	14	journal	journal	PROPN
cjel-3568	631	15	of	of	ADP
cjel-3568	631	16	environmental	environmental	ADJ
cjel-3568	631	17	law	law	NOUN
cjel-3568	632	1	[	[	X
cjel-3568	632	2	vol	vol	NOUN
cjel-3568	632	3	.	.	PUNCT
cjel-3568	633	1	41:1	41:1	NUM
cjel-3568	633	2	their	their	PRON
cjel-3568	633	3	earnings;155	earnings;155	NOUN
cjel-3568	633	4	instead	instead	ADV
cjel-3568	633	5	,	,	PUNCT
cjel-3568	633	6	items	item	NOUN
cjel-3568	633	7	of	of	ADP
cjel-3568	633	8	income	income	NOUN
cjel-3568	633	9	,	,	PUNCT
cjel-3568	633	10	gain	gain	NOUN
cjel-3568	633	11	,	,	PUNCT
cjel-3568	633	12	deduction	deduction	NOUN
cjel-3568	633	13	,	,	PUNCT
cjel-3568	633	14	loss	loss	NOUN
cjel-3568	633	15	and	and	CCONJ
cjel-3568	633	16	credit	credit	NOUN
cjel-3568	633	17	flow	flow	NOUN
cjel-3568	633	18	through	through	ADP
cjel-3568	633	19	to	to	ADP
cjel-3568	633	20	the	the	DET
cjel-3568	633	21	partners	partner	NOUN
cjel-3568	633	22	and	and	CCONJ
cjel-3568	633	23	are	be	AUX
cjel-3568	633	24	reported	report	VERB
cjel-3568	633	25	on	on	ADP
cjel-3568	633	26	their	their	PRON
cjel-3568	633	27	individual	individual	ADJ
cjel-3568	633	28	tax	tax	NOUN
cjel-3568	633	29	returns.156	returns.156	NOUN
cjel-3568	633	30	in	in	ADP
cjel-3568	633	31	addition	addition	NOUN
cjel-3568	633	32	,	,	PUNCT
cjel-3568	633	33	distributions	distribution	NOUN
cjel-3568	633	34	of	of	ADP
cjel-3568	633	35	property	property	NOUN
cjel-3568	633	36	from	from	ADP
cjel-3568	633	37	a	a	DET
cjel-3568	633	38	partnership	partnership	NOUN
cjel-3568	633	39	to	to	ADP
cjel-3568	633	40	its	its	PRON
cjel-3568	633	41	partners	partner	NOUN
cjel-3568	633	42	will	will	AUX
cjel-3568	633	43	not	not	PART
cjel-3568	633	44	usually	usually	ADV
cjel-3568	633	45	trigger	trigger	VERB
cjel-3568	633	46	gain	gain	NOUN
cjel-3568	633	47	or	or	CCONJ
cjel-3568	633	48	loss.157	loss.157	NOUN
cjel-3568	633	49	under	under	ADP
cjel-3568	633	50	certain	certain	ADJ
cjel-3568	633	51	circumstances	circumstance	NOUN
cjel-3568	633	52	,	,	PUNCT
cjel-3568	633	53	publicly	publicly	ADV
cjel-3568	633	54	traded	trade	VERB
cjel-3568	633	55	partnerships	partnership	NOUN
cjel-3568	633	56	combine	combine	VERB
cjel-3568	633	57	flow	flow	NOUN
cjel-3568	633	58	-	-	PUNCT
cjel-3568	633	59	through	through	ADP
cjel-3568	633	60	taxation	taxation	NOUN
cjel-3568	633	61	,	,	PUNCT
cjel-3568	633	62	non	non	NOUN
cjel-3568	633	63	-	-	NOUN
cjel-3568	633	64	recognition	recognition	NOUN
cjel-3568	633	65	on	on	ADP
cjel-3568	633	66	distributions	distribution	NOUN
cjel-3568	633	67	of	of	ADP
cjel-3568	633	68	property	property	NOUN
cjel-3568	633	69	(	(	PUNCT
cjel-3568	633	70	benefits	benefit	NOUN
cjel-3568	633	71	usually	usually	ADV
cjel-3568	633	72	reserved	reserve	VERB
cjel-3568	633	73	to	to	ADP
cjel-3568	633	74	partnerships	partnership	NOUN
cjel-3568	633	75	)	)	PUNCT
cjel-3568	633	76	with	with	ADP
cjel-3568	633	77	public	public	ADJ
cjel-3568	633	78	trading	trading	NOUN
cjel-3568	633	79	and	and	CCONJ
cjel-3568	633	80	limited	limited	ADJ
cjel-3568	633	81	liability	liability	NOUN
cjel-3568	633	82	(	(	PUNCT
cjel-3568	633	83	benefits	benefit	NOUN
cjel-3568	633	84	usually	usually	ADV
cjel-3568	633	85	reserved	reserve	VERB
cjel-3568	633	86	to	to	ADP
cjel-3568	633	87	publiclytraded	publiclytrade	VERB
cjel-3568	633	88	corporations	corporation	NOUN
cjel-3568	633	89	)	)	PUNCT
cjel-3568	633	90	.	.	PUNCT
cjel-3568	634	1	in	in	ADP
cjel-3568	634	2	1987	1987	NUM
cjel-3568	634	3	,	,	PUNCT
cjel-3568	634	4	concerned	concerned	ADJ
cjel-3568	634	5	about	about	ADP
cjel-3568	634	6	the	the	DET
cjel-3568	634	7	erosion	erosion	NOUN
cjel-3568	634	8	of	of	ADP
cjel-3568	634	9	the	the	DET
cjel-3568	634	10	corporate	corporate	ADJ
cjel-3568	634	11	tax	tax	NOUN
cjel-3568	634	12	base,158	base,158	PROPN
cjel-3568	634	13	and	and	CCONJ
cjel-3568	634	14	the	the	DET
cjel-3568	634	15	provision	provision	NOUN
cjel-3568	634	16	of	of	ADP
cjel-3568	634	17	an	an	DET
cjel-3568	634	18	unfair	unfair	ADJ
cjel-3568	634	19	advantage	advantage	NOUN
cjel-3568	634	20	to	to	ADP
cjel-3568	634	21	businesses	business	NOUN
cjel-3568	634	22	organized	organize	VERB
cjel-3568	634	23	in	in	ADP
cjel-3568	634	24	corporate	corporate	ADJ
cjel-3568	634	25	form,159	form,159	ADJ
cjel-3568	634	26	congress	congress	PROPN
cjel-3568	634	27	modified	modify	VERB
cjel-3568	634	28	the	the	DET
cjel-3568	634	29	rules160	rules160	PROPN
cjel-3568	634	30	to	to	ADP
cjel-3568	634	31	credit	credit	NOUN
cjel-3568	634	32	flow	flow	NOUN
cjel-3568	634	33	through	through	ADP
cjel-3568	634	34	to	to	ADP
cjel-3568	634	35	the	the	DET
cjel-3568	634	36	partners	partner	NOUN
cjel-3568	634	37	and	and	CCONJ
cjel-3568	634	38	are	be	AUX
cjel-3568	634	39	reported	report	VERB
cjel-3568	634	40	on	on	ADP
cjel-3568	634	41	each	each	DET
cjel-3568	634	42	partner	partner	NOUN
cjel-3568	634	43	’s	’s	PART
cjel-3568	634	44	individual	individual	ADJ
cjel-3568	634	45	income	income	NOUN
cjel-3568	634	46	tax	tax	NOUN
cjel-3568	634	47	return	return	NOUN
cjel-3568	634	48	.	.	PUNCT
cjel-3568	635	1	under	under	ADP
cjel-3568	635	2	subchapter	subchapter	NOUN
cjel-3568	635	3	c	c	NOUN
cjel-3568	635	4	,	,	PUNCT
cjel-3568	635	5	however	however	ADV
cjel-3568	635	6	,	,	PUNCT
cjel-3568	635	7	corporate	corporate	ADJ
cjel-3568	635	8	income	income	NOUN
cjel-3568	635	9	is	be	AUX
cjel-3568	635	10	taxed	tax	VERB
cjel-3568	635	11	twice	twice	ADV
cjel-3568	635	12	,	,	PUNCT
cjel-3568	635	13	both	both	CCONJ
cjel-3568	635	14	at	at	ADP
cjel-3568	635	15	the	the	DET
cjel-3568	635	16	corporate	corporate	ADJ
cjel-3568	635	17	level	level	NOUN
cjel-3568	635	18	on	on	ADP
cjel-3568	635	19	net	net	ADJ
cjel-3568	635	20	income	income	NOUN
cjel-3568	635	21	and	and	CCONJ
cjel-3568	635	22	at	at	ADP
cjel-3568	635	23	the	the	DET
cjel-3568	635	24	shareholder	shareholder	NOUN
cjel-3568	635	25	level	level	NOUN
cjel-3568	635	26	,	,	PUNCT
cjel-3568	635	27	on	on	ADP
cjel-3568	635	28	dividends	dividend	NOUN
cjel-3568	635	29	.	.	PUNCT
cjel-3568	636	1	for	for	ADP
cjel-3568	636	2	example	example	NOUN
cjel-3568	636	3	,	,	PUNCT
cjel-3568	636	4	corporation	corporation	NOUN
cjel-3568	636	5	c	c	PROPN
cjel-3568	636	6	calculates	calculate	VERB
cjel-3568	636	7	its	its	PRON
cjel-3568	636	8	net	net	ADJ
cjel-3568	636	9	income	income	NOUN
cjel-3568	636	10	,	,	PUNCT
cjel-3568	636	11	and	and	CCONJ
cjel-3568	636	12	then	then	ADV
cjel-3568	636	13	pays	pay	VERB
cjel-3568	636	14	the	the	DET
cjel-3568	636	15	appropriate	appropriate	ADJ
cjel-3568	636	16	income	income	NOUN
cjel-3568	636	17	tax	tax	NOUN
cjel-3568	636	18	.	.	PUNCT
cjel-3568	637	1	if	if	SCONJ
cjel-3568	637	2	corporation	corporation	NOUN
cjel-3568	637	3	c	c	PROPN
cjel-3568	637	4	elects	elect	VERB
cjel-3568	637	5	to	to	PART
cjel-3568	637	6	distribute	distribute	VERB
cjel-3568	637	7	its	its	PRON
cjel-3568	637	8	earnings	earning	NOUN
cjel-3568	637	9	and	and	CCONJ
cjel-3568	637	10	profits	profit	NOUN
cjel-3568	637	11	to	to	ADP
cjel-3568	637	12	its	its	PRON
cjel-3568	637	13	shareholders	shareholder	NOUN
cjel-3568	637	14	,	,	PUNCT
cjel-3568	637	15	the	the	DET
cjel-3568	637	16	shareholders	shareholder	NOUN
cjel-3568	637	17	will	will	AUX
cjel-3568	637	18	have	have	VERB
cjel-3568	637	19	income	income	NOUN
cjel-3568	637	20	tax	tax	NOUN
cjel-3568	637	21	liability	liability	NOUN
cjel-3568	637	22	on	on	ADP
cjel-3568	637	23	the	the	DET
cjel-3568	637	24	dividends	dividend	NOUN
cjel-3568	637	25	received	receive	VERB
cjel-3568	637	26	.	.	PUNCT
cjel-3568	638	1	corporate	corporate	ADJ
cjel-3568	638	2	earnings	earning	NOUN
cjel-3568	638	3	are	be	AUX
cjel-3568	638	4	therefore	therefore	ADV
cjel-3568	638	5	said	say	VERB
cjel-3568	638	6	to	to	PART
cjel-3568	638	7	be	be	AUX
cjel-3568	638	8	subject	subject	ADJ
cjel-3568	638	9	to	to	ADP
cjel-3568	638	10	“	"	PUNCT
cjel-3568	638	11	double	double	ADJ
cjel-3568	638	12	taxation	taxation	NOUN
cjel-3568	638	13	.	.	PUNCT
cjel-3568	638	14	”	"	PUNCT
cjel-3568	639	1	publicly	publicly	ADV
cjel-3568	639	2	traded	trade	VERB
cjel-3568	639	3	partnerships	partnership	NOUN
cjel-3568	639	4	enjoy	enjoy	VERB
cjel-3568	639	5	public	public	ADJ
cjel-3568	639	6	trading	trading	NOUN
cjel-3568	639	7	,	,	PUNCT
cjel-3568	639	8	undertake	undertake	VERB
cjel-3568	639	9	business	business	NOUN
cjel-3568	639	10	functions	function	NOUN
cjel-3568	639	11	similar	similar	ADJ
cjel-3568	639	12	to	to	ADP
cjel-3568	639	13	corporations	corporation	NOUN
cjel-3568	639	14	,	,	PUNCT
cjel-3568	639	15	provide	provide	VERB
cjel-3568	639	16	limited	limited	ADJ
cjel-3568	639	17	liability	liability	NOUN
cjel-3568	639	18	to	to	ADP
cjel-3568	639	19	their	their	PRON
cjel-3568	639	20	owners	owner	NOUN
cjel-3568	639	21	,	,	PUNCT
cjel-3568	639	22	and	and	CCONJ
cjel-3568	639	23	income	income	NOUN
cjel-3568	639	24	from	from	ADP
cjel-3568	639	25	their	their	PRON
cjel-3568	639	26	operations	operation	NOUN
cjel-3568	639	27	resembles	resemble	VERB
cjel-3568	639	28	dividend	dividend	NOUN
cjel-3568	639	29	income	income	NOUN
cjel-3568	639	30	.	.	PUNCT
cjel-3568	640	1	see	see	VERB
cjel-3568	640	2	lynn	lynn	PROPN
cjel-3568	640	3	e.	e.	PROPN
cjel-3568	640	4	fowler	fowler	PROPN
cjel-3568	640	5	,	,	PUNCT
cjel-3568	640	6	publicly	publicly	ADV
cjel-3568	640	7	traded	trade	VERB
cjel-3568	640	8	partnerships	partnership	NOUN
cjel-3568	640	9	(	(	PUNCT
cjel-3568	640	10	2011	2011	NUM
cjel-3568	640	11	)	)	PUNCT
cjel-3568	640	12	.	.	PUNCT
cjel-3568	641	1	155	155	NUM
cjel-3568	641	2	.	.	PUNCT
cjel-3568	641	3	i.r.c	i.r.c	NOUN
cjel-3568	641	4	.	.	PUNCT
cjel-3568	642	1	§	§	PROPN
cjel-3568	642	2	701	701	NUM
cjel-3568	642	3	(	(	PUNCT
cjel-3568	642	4	2012	2012	NUM
cjel-3568	642	5	)	)	PUNCT
cjel-3568	642	6	.	.	PUNCT
cjel-3568	643	1	156	156	NUM
cjel-3568	643	2	.	.	PUNCT
cjel-3568	643	3	i.r.c	i.r.c	NOUN
cjel-3568	643	4	.	.	PUNCT
cjel-3568	644	1	§	§	PROPN
cjel-3568	644	2	702	702	NUM
cjel-3568	644	3	(	(	PUNCT
cjel-3568	644	4	2012	2012	NUM
cjel-3568	644	5	)	)	PUNCT
cjel-3568	644	6	.	.	PUNCT
cjel-3568	645	1	157	157	NUM
cjel-3568	645	2	.	.	PUNCT
cjel-3568	645	3	publicly	publicly	ADV
cjel-3568	645	4	traded	trade	VERB
cjel-3568	645	5	partnerships	partnership	NOUN
cjel-3568	645	6	were	be	AUX
cjel-3568	645	7	first	first	ADV
cjel-3568	645	8	developed	develop	VERB
cjel-3568	645	9	following	follow	VERB
cjel-3568	645	10	the	the	DET
cjel-3568	645	11	reduction	reduction	NOUN
cjel-3568	645	12	in	in	ADP
cjel-3568	645	13	marginal	marginal	ADJ
cjel-3568	645	14	rates	rate	NOUN
cjel-3568	645	15	on	on	ADP
cjel-3568	645	16	individual	individual	ADJ
cjel-3568	645	17	income	income	NOUN
cjel-3568	645	18	taxes	taxis	NOUN
cjel-3568	645	19	under	under	ADP
cjel-3568	645	20	the	the	DET
cjel-3568	645	21	tax	tax	NOUN
cjel-3568	645	22	reform	reform	NOUN
cjel-3568	645	23	act	act	NOUN
cjel-3568	645	24	of	of	ADP
cjel-3568	645	25	1981	1981	NUM
cjel-3568	645	26	and	and	CCONJ
cjel-3568	645	27	the	the	DET
cjel-3568	645	28	tax	tax	NOUN
cjel-3568	645	29	reform	reform	PROPN
cjel-3568	645	30	act	act	NOUN
cjel-3568	645	31	of	of	ADP
cjel-3568	645	32	1986	1986	NUM
cjel-3568	645	33	.	.	PUNCT
cjel-3568	646	1	see	see	VERB
cjel-3568	646	2	molly	molly	PROPN
cjel-3568	646	3	f.	f.	PROPN
cjel-3568	646	4	sherlock	sherlock	PROPN
cjel-3568	646	5	&	&	CCONJ
cjel-3568	646	6	mark	mark	PROPN
cjel-3568	646	7	p.	p.	PROPN
cjel-3568	646	8	keightley	keightley	PROPN
cjel-3568	646	9	,	,	PUNCT
cjel-3568	646	10	cong	cong	NOUN
cjel-3568	646	11	.	.	PUNCT
cjel-3568	647	1	research	research	NOUN
cjel-3568	647	2	serv	serv	PROPN
cjel-3568	647	3	.	.	PUNCT
cjel-3568	647	4	,	,	PUNCT
cjel-3568	647	5	master	master	NOUN
cjel-3568	647	6	limited	limit	VERB
cjel-3568	647	7	partnerships	partnership	NOUN
cjel-3568	647	8	:	:	PUNCT
cjel-3568	647	9	a	a	DET
cjel-3568	647	10	policy	policy	NOUN
cjel-3568	647	11	option	option	NOUN
cjel-3568	647	12	for	for	ADP
cjel-3568	647	13	the	the	DET
cjel-3568	647	14	renewable	renewable	ADJ
cjel-3568	647	15	energy	energy	NOUN
cjel-3568	647	16	industry	industry	NOUN
cjel-3568	647	17	5	5	NUM
cjel-3568	647	18	(	(	PUNCT
cjel-3568	647	19	2011	2011	NUM
cjel-3568	647	20	)	)	PUNCT
cjel-3568	647	21	,	,	PUNCT
cjel-3568	647	22	http://acore.org/wp-content/uploads/2011/02/crs-mlps-for-re-6-28-11.pdf	http://acore.org/wp-content/uploads/2011/02/crs-mlps-for-re-6-28-11.pdf	PROPN
cjel-3568	648	1	[	[	X
cjel-3568	648	2	http://perma.cc/t85u-fz2f	http://perma.cc/t85u-fz2f	X
cjel-3568	648	3	]	]	X
cjel-3568	648	4	;	;	PUNCT
cjel-3568	648	5	see	see	VERB
cjel-3568	648	6	also	also	ADV
cjel-3568	648	7	deborah	deborah	PROPN
cjel-3568	648	8	fields	fields	PROPN
cjel-3568	648	9	et	et	PROPN
cjel-3568	648	10	al	al	PROPN
cjel-3568	648	11	.	.	PROPN
cjel-3568	648	12	,	,	PUNCT
cjel-3568	648	13	triangles	triangle	NOUN
cjel-3568	648	14	in	in	ADP
cjel-3568	648	15	a	a	DET
cjel-3568	648	16	world	world	NOUN
cjel-3568	648	17	of	of	ADP
cjel-3568	648	18	squares	square	NOUN
cjel-3568	648	19	:	:	PUNCT
cjel-3568	648	20	a	a	DET
cjel-3568	648	21	primer	primer	NOUN
cjel-3568	648	22	on	on	ADP
cjel-3568	648	23	significant	significant	ADJ
cjel-3568	648	24	u.s	u.s	PROPN
cjel-3568	648	25	.	.	PROPN
cjel-3568	648	26	federal	federal	ADJ
cjel-3568	648	27	income	income	NOUN
cjel-3568	648	28	tax	tax	NOUN
cjel-3568	648	29	issues	issue	NOUN
cjel-3568	648	30	for	for	ADP
cjel-3568	648	31	natural	natural	ADJ
cjel-3568	648	32	resources	resource	NOUN
cjel-3568	648	33	publicly	publicly	ADV
cjel-3568	648	34	traded	trade	VERB
cjel-3568	648	35	partnerships	partnership	NOUN
cjel-3568	648	36	(	(	PUNCT
cjel-3568	648	37	part	part	NOUN
cjel-3568	648	38	i	i	NOUN
cjel-3568	648	39	)	)	PUNCT
cjel-3568	648	40	,	,	PUNCT
cjel-3568	648	41	taxes	taxis	NOUN
cjel-3568	648	42	,	,	PUNCT
cjel-3568	648	43	dec	dec	PROPN
cjel-3568	648	44	.	.	PROPN
cjel-3568	648	45	2009	2009	NUM
cjel-3568	648	46	,	,	PUNCT
cjel-3568	648	47	at	at	ADP
cjel-3568	648	48	21	21	NUM
cjel-3568	648	49	,	,	PUNCT
cjel-3568	648	50	23	23	NUM
cjel-3568	648	51	,	,	PUNCT
cjel-3568	648	52	http://www.mlpassociation.org/wpcontent/uploads/2015/08/kpmg_ptp_primer_part_i.pdf	http://www.mlpassociation.org/wpcontent/uploads/2015/08/kpmg_ptp_primer_part_i.pdf	NOUN
cjel-3568	649	1	[	[	X
cjel-3568	649	2	http://perma.cc/d7wj-xpev	http://perma.cc/d7wj-xpev	NOUN
cjel-3568	649	3	]	]	PUNCT
cjel-3568	649	4	.	.	PUNCT
cjel-3568	650	1	this	this	DET
cjel-3568	650	2	trend	trend	NOUN
cjel-3568	650	3	accelerated	accelerate	VERB
cjel-3568	650	4	after	after	SCONJ
cjel-3568	650	5	congress	congress	PROPN
cjel-3568	650	6	repealed	repeal	VERB
cjel-3568	650	7	the	the	DET
cjel-3568	650	8	general	general	ADJ
cjel-3568	650	9	utilities	utility	NOUN
cjel-3568	650	10	doctrine	doctrine	NOUN
cjel-3568	650	11	.	.	PUNCT
cjel-3568	651	1	in	in	ADP
cjel-3568	651	2	general	general	ADJ
cjel-3568	651	3	utilities	utility	NOUN
cjel-3568	651	4	&	&	CCONJ
cjel-3568	651	5	operating	operating	PROPN
cjel-3568	651	6	co.	co.	PROPN
cjel-3568	651	7	v.	v.	ADP
cjel-3568	651	8	helvering	helvering	PROPN
cjel-3568	651	9	,	,	PUNCT
cjel-3568	651	10	the	the	DET
cjel-3568	651	11	supreme	supreme	PROPN
cjel-3568	651	12	court	court	PROPN
cjel-3568	651	13	held	hold	VERB
cjel-3568	651	14	that	that	SCONJ
cjel-3568	651	15	a	a	DET
cjel-3568	651	16	corporation	corporation	NOUN
cjel-3568	651	17	recognized	recognize	VERB
cjel-3568	651	18	no	no	DET
cjel-3568	651	19	gain	gain	NOUN
cjel-3568	651	20	or	or	CCONJ
cjel-3568	651	21	loss	loss	NOUN
cjel-3568	651	22	on	on	ADP
cjel-3568	651	23	the	the	DET
cjel-3568	651	24	distribution	distribution	NOUN
cjel-3568	651	25	of	of	ADP
cjel-3568	651	26	appreciated	appreciated	ADJ
cjel-3568	651	27	property	property	NOUN
cjel-3568	651	28	to	to	ADP
cjel-3568	651	29	its	its	PRON
cjel-3568	651	30	shareholders	shareholder	NOUN
cjel-3568	651	31	.	.	PUNCT
cjel-3568	652	1	see	see	VERB
cjel-3568	652	2	gen	gen	PROPN
cjel-3568	652	3	.	.	PROPN
cjel-3568	652	4	utils	utils	PROPN
cjel-3568	652	5	.	.	PUNCT
cjel-3568	653	1	&	&	CCONJ
cjel-3568	653	2	operating	operating	PROPN
cjel-3568	653	3	co.	co.	PROPN
cjel-3568	653	4	v.	v.	ADP
cjel-3568	653	5	helvering	helvere	VERB
cjel-3568	653	6	,	,	PUNCT
cjel-3568	653	7	296	296	NUM
cjel-3568	653	8	u.s	u.s	PROPN
cjel-3568	653	9	.	.	PROPN
cjel-3568	653	10	200	200	NUM
cjel-3568	653	11	(	(	PUNCT
cjel-3568	653	12	1935	1935	NUM
cjel-3568	653	13	)	)	PUNCT
cjel-3568	653	14	.	.	PUNCT
cjel-3568	654	1	the	the	DET
cjel-3568	654	2	case	case	NOUN
cjel-3568	654	3	was	be	AUX
cjel-3568	654	4	repealed	repeal	VERB
cjel-3568	654	5	when	when	SCONJ
cjel-3568	654	6	congress	congress	PROPN
cjel-3568	654	7	passed	pass	VERB
cjel-3568	654	8	the	the	DET
cjel-3568	654	9	tax	tax	NOUN
cjel-3568	654	10	reform	reform	NOUN
cjel-3568	654	11	act	act	NOUN
cjel-3568	654	12	of	of	ADP
cjel-3568	654	13	1986	1986	NUM
cjel-3568	654	14	.	.	PUNCT
cjel-3568	655	1	with	with	ADP
cjel-3568	655	2	the	the	DET
cjel-3568	655	3	amendment	amendment	NOUN
cjel-3568	655	4	to	to	ADP
cjel-3568	655	5	the	the	DET
cjel-3568	655	6	corporate	corporate	ADJ
cjel-3568	655	7	income	income	NOUN
cjel-3568	655	8	tax	tax	NOUN
cjel-3568	655	9	,	,	PUNCT
cjel-3568	655	10	distributions	distribution	NOUN
cjel-3568	655	11	of	of	ADP
cjel-3568	655	12	appreciated	appreciated	ADJ
cjel-3568	655	13	property	property	NOUN
cjel-3568	655	14	to	to	ADP
cjel-3568	655	15	corporate	corporate	ADJ
cjel-3568	655	16	shareholders	shareholder	NOUN
cjel-3568	655	17	were	be	AUX
cjel-3568	655	18	no	no	PRON
cjel-3568	655	19	longer	long	ADJ
cjel-3568	655	20	nonrecognition	nonrecognition	NOUN
cjel-3568	655	21	events	event	NOUN
cjel-3568	655	22	;	;	PUNCT
cjel-3568	655	23	instead	instead	ADV
cjel-3568	655	24	,	,	PUNCT
cjel-3568	655	25	they	they	PRON
cjel-3568	655	26	were	be	AUX
cjel-3568	655	27	treated	treat	VERB
cjel-3568	655	28	as	as	ADP
cjel-3568	655	29	sales	sale	NOUN
cjel-3568	655	30	.	.	PUNCT
cjel-3568	656	1	upon	upon	SCONJ
cjel-3568	656	2	a	a	DET
cjel-3568	656	3	distribution	distribution	NOUN
cjel-3568	656	4	of	of	ADP
cjel-3568	656	5	property	property	NOUN
cjel-3568	656	6	,	,	PUNCT
cjel-3568	656	7	the	the	DET
cjel-3568	656	8	corporation	corporation	NOUN
cjel-3568	656	9	realizes	realize	VERB
cjel-3568	656	10	gain	gain	NOUN
cjel-3568	656	11	that	that	PRON
cjel-3568	656	12	will	will	AUX
cjel-3568	656	13	be	be	AUX
cjel-3568	656	14	taxed	tax	VERB
cjel-3568	656	15	under	under	ADP
cjel-3568	656	16	the	the	DET
cjel-3568	656	17	corporate	corporate	ADJ
cjel-3568	656	18	tax	tax	NOUN
cjel-3568	656	19	and	and	CCONJ
cjel-3568	656	20	the	the	DET
cjel-3568	656	21	shareholders	shareholder	NOUN
cjel-3568	656	22	receiving	receive	VERB
cjel-3568	656	23	dividends	dividend	NOUN
cjel-3568	656	24	will	will	AUX
cjel-3568	656	25	be	be	AUX
cjel-3568	656	26	taxed	tax	VERB
cjel-3568	656	27	at	at	ADP
cjel-3568	656	28	the	the	DET
cjel-3568	656	29	individual	individual	ADJ
cjel-3568	656	30	level	level	NOUN
cjel-3568	656	31	.	.	PUNCT
cjel-3568	657	1	see	see	VERB
cjel-3568	657	2	i.r.c	i.r.c	NOUN
cjel-3568	657	3	.	.	PUNCT
cjel-3568	658	1	§	§	PROPN
cjel-3568	658	2	311(b	311(b	PROPN
cjel-3568	658	3	)	)	PUNCT
cjel-3568	658	4	(	(	PUNCT
cjel-3568	658	5	2012	2012	NUM
cjel-3568	658	6	)	)	PUNCT
cjel-3568	658	7	.	.	PUNCT
cjel-3568	659	1	partnership	partnership	NOUN
cjel-3568	659	2	taxation	taxation	PROPN
cjel-3568	659	3	,	,	PUNCT
cjel-3568	659	4	governed	govern	VERB
cjel-3568	659	5	under	under	ADP
cjel-3568	659	6	subchapter	subchapter	NOUN
cjel-3568	659	7	k	k	PROPN
cjel-3568	659	8	,	,	PUNCT
cjel-3568	659	9	provides	provide	VERB
cjel-3568	659	10	that	that	SCONJ
cjel-3568	659	11	distributions	distribution	NOUN
cjel-3568	659	12	of	of	ADP
cjel-3568	659	13	property	property	NOUN
cjel-3568	659	14	from	from	ADP
cjel-3568	659	15	the	the	DET
cjel-3568	659	16	partnership	partnership	NOUN
cjel-3568	659	17	to	to	ADP
cjel-3568	659	18	the	the	DET
cjel-3568	659	19	partners	partner	NOUN
cjel-3568	659	20	are	be	AUX
cjel-3568	659	21	non	non	ADJ
cjel-3568	659	22	-	-	ADJ
cjel-3568	659	23	recognition	recognition	ADJ
cjel-3568	659	24	events	event	NOUN
cjel-3568	659	25	.	.	PUNCT
cjel-3568	660	1	see	see	VERB
cjel-3568	660	2	i.r.c	i.r.c	NOUN
cjel-3568	660	3	.	.	PUNCT
cjel-3568	661	1	§	§	PROPN
cjel-3568	661	2	731	731	NUM
cjel-3568	661	3	(	(	PUNCT
cjel-3568	661	4	2012	2012	NUM
cjel-3568	661	5	)	)	PUNCT
cjel-3568	661	6	.	.	PUNCT
cjel-3568	662	1	158	158	X
cjel-3568	662	2	.	.	X
cjel-3568	663	1	fowler	fowler	PROPN
cjel-3568	663	2	,	,	PUNCT
cjel-3568	663	3	supra	supra	PROPN
cjel-3568	663	4	note	note	PROPN
cjel-3568	663	5	154	154	NUM
cjel-3568	663	6	;	;	PUNCT
cjel-3568	663	7	see	see	VERB
cjel-3568	663	8	h.	h.	PROPN
cjel-3568	663	9	r.	r.	PROPN
cjel-3568	663	10	rep	rep	PROPN
cjel-3568	663	11	.	.	PROPN
cjel-3568	664	1	no	no	PROPN
cjel-3568	664	2	.	.	NOUN
cjel-3568	665	1	100	100	NUM
cjel-3568	665	2	-	-	SYM
cjel-3568	665	3	495	495	NUM
cjel-3568	665	4	(	(	PUNCT
cjel-3568	665	5	1987	1987	NUM
cjel-3568	665	6	)	)	PUNCT
cjel-3568	665	7	(	(	PUNCT
cjel-3568	665	8	conf	conf	NOUN
cjel-3568	665	9	.	.	PUNCT
cjel-3568	665	10	rep	rep	PROPN
cjel-3568	665	11	.	.	PROPN
cjel-3568	665	12	)	)	PUNCT
cjel-3568	665	13	,	,	PUNCT
cjel-3568	665	14	reprinted	reprint	VERB
cjel-3568	665	15	in	in	ADP
cjel-3568	665	16	1987	1987	NUM
cjel-3568	665	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjel-3568	665	18	.	.	PUNCT
cjel-3568	666	1	2313	2313	NUM
cjel-3568	666	2	-	-	SYM
cjel-3568	666	3	1245	1245	NUM
cjel-3568	666	4	.	.	PUNCT
cjel-3568	667	1	159	159	NUM
cjel-3568	667	2	.	.	PUNCT
cjel-3568	667	3	fields	field	NOUN
cjel-3568	667	4	et	et	PROPN
cjel-3568	667	5	al	al	PROPN
cjel-3568	667	6	.	.	PROPN
cjel-3568	667	7	,	,	PUNCT
cjel-3568	667	8	supra	supra	PROPN
cjel-3568	667	9	note	note	PROPN
cjel-3568	667	10	157	157	NUM
cjel-3568	667	11	,	,	PUNCT
cjel-3568	667	12	at	at	ADP
cjel-3568	667	13	23	23	NUM
cjel-3568	667	14	.	.	PUNCT
cjel-3568	668	1	160	160	NUM
cjel-3568	668	2	.	.	PUNCT
cjel-3568	668	3	see	see	VERB
cjel-3568	668	4	i.r.c	i.r.c	NOUN
cjel-3568	668	5	.	.	PUNCT
cjel-3568	669	1	§	§	PROPN
cjel-3568	669	2	469	469	NUM
cjel-3568	669	3	(	(	PUNCT
cjel-3568	669	4	supp	supp	PROPN
cjel-3568	669	5	.	.	PUNCT
cjel-3568	669	6	2014	2014	NUM
cjel-3568	669	7	)	)	PUNCT
cjel-3568	669	8	;	;	PUNCT
cjel-3568	669	9	see	see	VERB
cjel-3568	669	10	also	also	ADV
cjel-3568	669	11	sherlock	sherlock	PROPN
cjel-3568	669	12	&	&	CCONJ
cjel-3568	669	13	keightley	keightley	PROPN
cjel-3568	669	14	,	,	PUNCT
cjel-3568	669	15	supra	supra	PROPN
cjel-3568	669	16	note	note	PROPN
cjel-3568	669	17	157	157	NUM
cjel-3568	669	18	,	,	PUNCT
cjel-3568	669	19	at	at	ADP
cjel-3568	669	20	6	6	NUM
cjel-3568	669	21	.	.	NOUN
cjel-3568	669	22	2016	2016	NUM
cjel-3568	669	23	]	]	PUNCT
cjel-3568	669	24	picking	pick	VERB
cjel-3568	669	25	winners	winner	NOUN
cjel-3568	669	26	and	and	CCONJ
cjel-3568	669	27	losers	loser	NOUN
cjel-3568	669	28	87	87	NUM
cjel-3568	669	29	require	require	VERB
cjel-3568	669	30	publicly	publicly	ADV
cjel-3568	669	31	traded	trade	VERB
cjel-3568	669	32	partnerships	partnership	NOUN
cjel-3568	669	33	to	to	PART
cjel-3568	669	34	be	be	AUX
cjel-3568	669	35	treated	treat	VERB
cjel-3568	669	36	as	as	ADP
cjel-3568	669	37	corporations	corporation	NOUN
cjel-3568	669	38	for	for	ADP
cjel-3568	669	39	tax	tax	NOUN
cjel-3568	669	40	purposes.161	purposes.161	NOUN
cjel-3568	669	41	a	a	DET
cjel-3568	669	42	partnership	partnership	NOUN
cjel-3568	669	43	is	be	AUX
cjel-3568	669	44	“	"	PUNCT
cjel-3568	669	45	publicly	publicly	ADV
cjel-3568	669	46	traded”162	traded”162	NOUN
cjel-3568	669	47	if	if	SCONJ
cjel-3568	669	48	its	its	PRON
cjel-3568	669	49	partnership	partnership	NOUN
cjel-3568	669	50	interests163	interests163	PROPN
cjel-3568	669	51	are	be	AUX
cjel-3568	669	52	traded	trade	VERB
cjel-3568	669	53	on	on	ADP
cjel-3568	669	54	an	an	DET
cjel-3568	669	55	established	establish	VERB
cjel-3568	669	56	securities	security	NOUN
cjel-3568	669	57	exchange	exchange	NOUN
cjel-3568	669	58	or	or	CCONJ
cjel-3568	669	59	any	any	DET
cjel-3568	669	60	other	other	ADJ
cjel-3568	669	61	readily	readily	ADV
cjel-3568	669	62	tradable	tradable	ADJ
cjel-3568	669	63	secondary	secondary	ADJ
cjel-3568	669	64	market.164	market.164	NOUN
cjel-3568	669	65	while	while	SCONJ
cjel-3568	669	66	publicly	publicly	ADV
cjel-3568	669	67	traded	trade	VERB
cjel-3568	669	68	partnerships	partnership	NOUN
cjel-3568	669	69	are	be	AUX
cjel-3568	669	70	generally	generally	ADV
cjel-3568	669	71	treated	treat	VERB
cjel-3568	669	72	as	as	ADP
cjel-3568	669	73	corporations	corporation	NOUN
cjel-3568	669	74	for	for	ADP
cjel-3568	669	75	tax	tax	NOUN
cjel-3568	669	76	purposes,165	purposes,165	NOUN
cjel-3568	669	77	congress	congress	PROPN
cjel-3568	669	78	carved	carve	VERB
cjel-3568	669	79	out	out	ADP
cjel-3568	669	80	an	an	DET
cjel-3568	669	81	exception166	exception166	PROPN
cjel-3568	669	82	for	for	ADP
cjel-3568	669	83	publicly	publicly	ADV
cjel-3568	669	84	traded	trade	VERB
cjel-3568	669	85	partnerships	partnership	NOUN
cjel-3568	669	86	for	for	ADP
cjel-3568	669	87	which	which	PRON
cjel-3568	669	88	ninety	ninety	NUM
cjel-3568	669	89	percent	percent	NOUN
cjel-3568	669	90	of	of	ADP
cjel-3568	669	91	their	their	PRON
cjel-3568	669	92	gross	gross	ADJ
cjel-3568	669	93	income	income	NOUN
cjel-3568	669	94	is	be	AUX
cjel-3568	669	95	“	"	PUNCT
cjel-3568	669	96	qualifying	qualify	VERB
cjel-3568	669	97	income	income	NOUN
cjel-3568	669	98	.	.	PUNCT
cjel-3568	670	1	”167	”167	NOUN
cjel-3568	671	1	if	if	SCONJ
cjel-3568	671	2	ninety	ninety	NUM
cjel-3568	671	3	percent	percent	NOUN
cjel-3568	671	4	of	of	ADP
cjel-3568	671	5	the	the	DET
cjel-3568	671	6	income	income	NOUN
cjel-3568	671	7	161	161	NUM
cjel-3568	671	8	.	.	PUNCT
cjel-3568	672	1	i.r.c	i.r.c	NOUN
cjel-3568	672	2	.	.	PUNCT
cjel-3568	673	1	§	§	PROPN
cjel-3568	673	2	7704	7704	NUM
cjel-3568	673	3	(	(	PUNCT
cjel-3568	673	4	2012	2012	NUM
cjel-3568	673	5	)	)	PUNCT
cjel-3568	673	6	(	(	PUNCT
cjel-3568	673	7	providing	provide	VERB
cjel-3568	673	8	for	for	ADP
cjel-3568	673	9	most	most	ADV
cjel-3568	673	10	publicly	publicly	ADV
cjel-3568	673	11	traded	trade	VERB
cjel-3568	673	12	partnerships	partnership	NOUN
cjel-3568	673	13	to	to	PART
cjel-3568	673	14	be	be	AUX
cjel-3568	673	15	taxed	tax	VERB
cjel-3568	673	16	as	as	ADP
cjel-3568	673	17	corporations	corporation	NOUN
cjel-3568	673	18	even	even	ADV
cjel-3568	673	19	if	if	SCONJ
cjel-3568	673	20	they	they	PRON
cjel-3568	673	21	would	would	AUX
cjel-3568	673	22	otherwise	otherwise	ADV
cjel-3568	673	23	be	be	AUX
cjel-3568	673	24	characterized	characterize	VERB
cjel-3568	673	25	as	as	ADP
cjel-3568	673	26	partnerships	partnership	NOUN
cjel-3568	673	27	under	under	ADP
cjel-3568	673	28	section	section	NOUN
cjel-3568	673	29	7701	7701	NUM
cjel-3568	673	30	)	)	PUNCT
cjel-3568	673	31	.	.	PUNCT
cjel-3568	674	1	162	162	NUM
cjel-3568	674	2	.	.	PUNCT
cjel-3568	674	3	see	see	VERB
cjel-3568	674	4	i.r.c	i.r.c	NOUN
cjel-3568	674	5	.	.	PUNCT
cjel-3568	675	1	§	§	PROPN
cjel-3568	675	2	7704(b	7704(b	NOUN
cjel-3568	675	3	)	)	PUNCT
cjel-3568	675	4	(	(	PUNCT
cjel-3568	675	5	2012	2012	NUM
cjel-3568	675	6	)	)	PUNCT
cjel-3568	675	7	.	.	PUNCT
cjel-3568	676	1	163	163	NUM
cjel-3568	676	2	.	.	PUNCT
cjel-3568	677	1	a	a	DET
cjel-3568	677	2	partner	partner	NOUN
cjel-3568	677	3	holds	hold	VERB
cjel-3568	677	4	an	an	DET
cjel-3568	677	5	“	"	PUNCT
cjel-3568	677	6	interest	interest	NOUN
cjel-3568	677	7	in	in	ADP
cjel-3568	677	8	a	a	DET
cjel-3568	677	9	partnership	partnership	NOUN
cjel-3568	677	10	”	"	PUNCT
cjel-3568	677	11	if	if	SCONJ
cjel-3568	677	12	the	the	DET
cjel-3568	677	13	partner	partner	NOUN
cjel-3568	677	14	has	have	VERB
cjel-3568	677	15	any	any	DET
cjel-3568	677	16	interest	interest	NOUN
cjel-3568	677	17	in	in	ADP
cjel-3568	677	18	the	the	DET
cjel-3568	677	19	capital	capital	NOUN
cjel-3568	677	20	or	or	CCONJ
cjel-3568	677	21	profits	profit	NOUN
cjel-3568	677	22	of	of	ADP
cjel-3568	677	23	the	the	DET
cjel-3568	677	24	partnership	partnership	NOUN
cjel-3568	677	25	,	,	PUNCT
cjel-3568	677	26	financial	financial	ADJ
cjel-3568	677	27	instruments	instrument	NOUN
cjel-3568	677	28	,	,	PUNCT
cjel-3568	677	29	or	or	CCONJ
cjel-3568	677	30	contracts	contract	NOUN
cjel-3568	677	31	,	,	PUNCT
cjel-3568	677	32	the	the	DET
cjel-3568	677	33	value	value	NOUN
cjel-3568	677	34	of	of	ADP
cjel-3568	677	35	which	which	PRON
cjel-3568	677	36	are	be	AUX
cjel-3568	677	37	determined	determine	VERB
cjel-3568	677	38	in	in	ADP
cjel-3568	677	39	whole	whole	ADJ
cjel-3568	677	40	or	or	CCONJ
cjel-3568	677	41	in	in	ADP
cjel-3568	677	42	part	part	NOUN
cjel-3568	677	43	by	by	ADP
cjel-3568	677	44	reference	reference	NOUN
cjel-3568	677	45	to	to	ADP
cjel-3568	677	46	the	the	DET
cjel-3568	677	47	partnership	partnership	NOUN
cjel-3568	677	48	income	income	NOUN
cjel-3568	677	49	and	and	CCONJ
cjel-3568	677	50	equityflavored	equityflavore	VERB
cjel-3568	677	51	debt	debt	NOUN
cjel-3568	677	52	instrument	instrument	NOUN
cjel-3568	677	53	instruments	instrument	NOUN
cjel-3568	677	54	,	,	PUNCT
cjel-3568	677	55	such	such	ADJ
cjel-3568	677	56	as	as	ADP
cjel-3568	677	57	convertible	convertible	ADJ
cjel-3568	677	58	debt	debt	NOUN
cjel-3568	677	59	.	.	PUNCT
cjel-3568	678	1	see	see	VERB
cjel-3568	678	2	26	26	NUM
cjel-3568	678	3	c.f.r	c.f.r	NOUN
cjel-3568	678	4	.	.	PUNCT
cjel-3568	679	1	§	§	PROPN
cjel-3568	679	2	1.77041(a)(2)(i	1.77041(a)(2)(i	NUM
cjel-3568	679	3	)	)	PUNCT
cjel-3568	679	4	(	(	PUNCT
cjel-3568	679	5	2015	2015	NUM
cjel-3568	679	6	)	)	PUNCT
cjel-3568	679	7	.	.	PUNCT
cjel-3568	680	1	164	164	NUM
cjel-3568	680	2	.	.	PUNCT
cjel-3568	681	1	“	"	PUNCT
cjel-3568	681	2	securities	security	NOUN
cjel-3568	681	3	exchanges	exchange	NOUN
cjel-3568	681	4	”	"	PUNCT
cjel-3568	681	5	include	include	VERB
cjel-3568	681	6	public	public	ADJ
cjel-3568	681	7	exchanges	exchange	NOUN
cjel-3568	681	8	,	,	PUNCT
cjel-3568	681	9	national	national	ADJ
cjel-3568	681	10	securities	security	NOUN
cjel-3568	681	11	exchanges	exchange	NOUN
cjel-3568	681	12	that	that	PRON
cjel-3568	681	13	are	be	AUX
cjel-3568	681	14	exempt	exempt	ADJ
cjel-3568	681	15	from	from	ADP
cjel-3568	681	16	registration	registration	NOUN
cjel-3568	681	17	under	under	ADP
cjel-3568	681	18	the	the	DET
cjel-3568	681	19	securities	security	NOUN
cjel-3568	681	20	exchange	exchange	PROPN
cjel-3568	681	21	act	act	NOUN
cjel-3568	681	22	of	of	ADP
cjel-3568	681	23	1934	1934	NUM
cjel-3568	681	24	because	because	SCONJ
cjel-3568	681	25	of	of	ADP
cjel-3568	681	26	limited	limited	ADJ
cjel-3568	681	27	volume	volume	NOUN
cjel-3568	681	28	,	,	PUNCT
cjel-3568	681	29	foreign	foreign	ADJ
cjel-3568	681	30	securities	security	NOUN
cjel-3568	681	31	exchanges	exchange	NOUN
cjel-3568	681	32	,	,	PUNCT
cjel-3568	681	33	regional	regional	ADJ
cjel-3568	681	34	or	or	CCONJ
cjel-3568	681	35	local	local	ADJ
cjel-3568	681	36	exchanges	exchange	NOUN
cjel-3568	681	37	,	,	PUNCT
cjel-3568	681	38	and	and	CCONJ
cjel-3568	681	39	over	over	ADP
cjel-3568	681	40	the	the	DET
cjel-3568	681	41	counter	counter	NOUN
cjel-3568	681	42	markets	market	NOUN
cjel-3568	681	43	comprised	comprise	VERB
cjel-3568	681	44	of	of	ADP
cjel-3568	681	45	interdealer	interdealer	ADJ
cjel-3568	681	46	quotation	quotation	NOUN
cjel-3568	681	47	systems	system	NOUN
cjel-3568	681	48	.	.	PUNCT
cjel-3568	682	1	see	see	VERB
cjel-3568	682	2	26	26	NUM
cjel-3568	682	3	c.f.r	c.f.r	NOUN
cjel-3568	682	4	.	.	PUNCT
cjel-3568	683	1	§	§	PROPN
cjel-3568	683	2	1.7704	1.7704	NUM
cjel-3568	683	3	-	-	SYM
cjel-3568	683	4	1(b	1(b	NUM
cjel-3568	683	5	)	)	PUNCT
cjel-3568	683	6	(	(	PUNCT
cjel-3568	683	7	2015	2015	NUM
cjel-3568	683	8	)	)	PUNCT
cjel-3568	683	9	.	.	PUNCT
cjel-3568	684	1	165	165	NUM
cjel-3568	684	2	.	.	PUNCT
cjel-3568	684	3	see	see	VERB
cjel-3568	684	4	i.r.c	i.r.c	NOUN
cjel-3568	684	5	.	.	PUNCT
cjel-3568	685	1	§	§	PROPN
cjel-3568	685	2	7704	7704	NUM
cjel-3568	685	3	(	(	PUNCT
cjel-3568	685	4	2012	2012	NUM
cjel-3568	685	5	)	)	PUNCT
cjel-3568	685	6	(	(	PUNCT
cjel-3568	685	7	providing	provide	VERB
cjel-3568	685	8	for	for	ADP
cjel-3568	685	9	most	most	ADV
cjel-3568	685	10	publicly	publicly	ADV
cjel-3568	685	11	traded	trade	VERB
cjel-3568	685	12	partnerships	partnership	NOUN
cjel-3568	685	13	to	to	PART
cjel-3568	685	14	be	be	AUX
cjel-3568	685	15	taxed	tax	VERB
cjel-3568	685	16	as	as	ADP
cjel-3568	685	17	corporations	corporation	NOUN
cjel-3568	685	18	even	even	ADV
cjel-3568	685	19	if	if	SCONJ
cjel-3568	685	20	they	they	PRON
cjel-3568	685	21	would	would	AUX
cjel-3568	685	22	otherwise	otherwise	ADV
cjel-3568	685	23	be	be	AUX
cjel-3568	685	24	characterized	characterize	VERB
cjel-3568	685	25	as	as	ADP
cjel-3568	685	26	partnerships	partnership	NOUN
cjel-3568	685	27	under	under	ADP
cjel-3568	685	28	section	section	NOUN
cjel-3568	685	29	7701	7701	NUM
cjel-3568	685	30	)	)	PUNCT
cjel-3568	685	31	.	.	PUNCT
cjel-3568	686	1	166	166	NUM
cjel-3568	686	2	.	.	PUNCT
cjel-3568	686	3	see	see	VERB
cjel-3568	686	4	i.r.c	i.r.c	NOUN
cjel-3568	686	5	.	.	PUNCT
cjel-3568	687	1	§	§	PROPN
cjel-3568	687	2	7704(c	7704(c	NOUN
cjel-3568	687	3	)	)	PUNCT
cjel-3568	687	4	.	.	PUNCT
cjel-3568	688	1	in	in	ADP
cjel-3568	688	2	addition	addition	NOUN
cjel-3568	688	3	,	,	PUNCT
cjel-3568	688	4	existing	exist	VERB
cjel-3568	688	5	partnerships	partnership	NOUN
cjel-3568	688	6	that	that	PRON
cjel-3568	688	7	did	do	AUX
cjel-3568	688	8	not	not	PART
cjel-3568	688	9	meet	meet	VERB
cjel-3568	688	10	the	the	DET
cjel-3568	688	11	qualifying	qualify	VERB
cjel-3568	688	12	income	income	NOUN
cjel-3568	688	13	requirement	requirement	NOUN
cjel-3568	688	14	could	could	AUX
cjel-3568	688	15	remain	remain	VERB
cjel-3568	688	16	a	a	DET
cjel-3568	688	17	partnership	partnership	NOUN
cjel-3568	688	18	for	for	ADP
cjel-3568	688	19	ten	ten	NUM
cjel-3568	688	20	years	year	NOUN
cjel-3568	688	21	but	but	CCONJ
cjel-3568	688	22	would	would	AUX
cjel-3568	688	23	be	be	AUX
cjel-3568	688	24	taxed	tax	VERB
cjel-3568	688	25	as	as	ADP
cjel-3568	688	26	a	a	DET
cjel-3568	688	27	corporation	corporation	NOUN
cjel-3568	688	28	after	after	ADP
cjel-3568	688	29	that	that	PRON
cjel-3568	688	30	.	.	PUNCT
cjel-3568	689	1	when	when	SCONJ
cjel-3568	689	2	that	that	DET
cjel-3568	689	3	ten	ten	NUM
cjel-3568	689	4	-	-	PUNCT
cjel-3568	689	5	year	year	NOUN
cjel-3568	689	6	period	period	NOUN
cjel-3568	689	7	expired	expire	VERB
cjel-3568	689	8	in	in	ADP
cjel-3568	689	9	1997	1997	NUM
cjel-3568	689	10	,	,	PUNCT
cjel-3568	689	11	instead	instead	ADV
cjel-3568	689	12	of	of	ADP
cjel-3568	689	13	forcing	force	VERB
cjel-3568	689	14	the	the	DET
cjel-3568	689	15	publicly	publicly	ADV
cjel-3568	689	16	traded	trade	VERB
cjel-3568	689	17	partnerships	partnership	NOUN
cjel-3568	689	18	that	that	PRON
cjel-3568	689	19	had	have	AUX
cjel-3568	689	20	been	be	AUX
cjel-3568	689	21	grandfathered	grandfathere	VERB
cjel-3568	689	22	to	to	PART
cjel-3568	689	23	be	be	AUX
cjel-3568	689	24	taxed	tax	VERB
cjel-3568	689	25	as	as	ADP
cjel-3568	689	26	corporations	corporation	NOUN
cjel-3568	689	27	,	,	PUNCT
cjel-3568	689	28	congress	congress	PROPN
cjel-3568	689	29	permitted	permit	VERB
cjel-3568	689	30	them	they	PRON
cjel-3568	689	31	to	to	PART
cjel-3568	689	32	elect	elect	VERB
cjel-3568	689	33	to	to	PART
cjel-3568	689	34	continue	continue	VERB
cjel-3568	689	35	operating	operate	VERB
cjel-3568	689	36	as	as	ADP
cjel-3568	689	37	partnerships	partnership	NOUN
cjel-3568	689	38	,	,	PUNCT
cjel-3568	689	39	and	and	CCONJ
cjel-3568	689	40	in	in	ADP
cjel-3568	689	41	lieu	lieu	NOUN
cjel-3568	689	42	of	of	ADP
cjel-3568	689	43	the	the	DET
cjel-3568	689	44	corporate	corporate	ADJ
cjel-3568	689	45	tax	tax	NOUN
cjel-3568	689	46	,	,	PUNCT
cjel-3568	689	47	pay	pay	VERB
cjel-3568	689	48	an	an	DET
cjel-3568	689	49	additional	additional	ADJ
cjel-3568	689	50	3.5	3.5	NUM
cjel-3568	689	51	%	%	NOUN
cjel-3568	689	52	tax	tax	NOUN
cjel-3568	689	53	on	on	ADP
cjel-3568	689	54	gross	gross	ADJ
cjel-3568	689	55	income	income	NOUN
cjel-3568	689	56	.	.	PUNCT
cjel-3568	690	1	see	see	VERB
cjel-3568	690	2	sherlock	sherlock	PROPN
cjel-3568	690	3	&	&	CCONJ
cjel-3568	690	4	keightley	keightley	PROPN
cjel-3568	690	5	,	,	PUNCT
cjel-3568	690	6	supra	supra	PROPN
cjel-3568	690	7	note	note	PROPN
cjel-3568	690	8	157	157	NUM
cjel-3568	690	9	,	,	PUNCT
cjel-3568	690	10	at	at	ADP
cjel-3568	690	11	6	6	NUM
cjel-3568	690	12	.	.	NOUN
cjel-3568	690	13	167	167	NUM
cjel-3568	690	14	.	.	PUNCT
cjel-3568	691	1	“	"	PUNCT
cjel-3568	691	2	qualifying	qualify	VERB
cjel-3568	691	3	income	income	NOUN
cjel-3568	691	4	”	"	PUNCT
cjel-3568	691	5	consists	consist	VERB
cjel-3568	691	6	generally	generally	ADV
cjel-3568	691	7	of	of	ADP
cjel-3568	691	8	passive	passive	ADJ
cjel-3568	691	9	forms	form	NOUN
cjel-3568	691	10	of	of	ADP
cjel-3568	691	11	income	income	NOUN
cjel-3568	691	12	including	include	VERB
cjel-3568	691	13	interest	interest	NOUN
cjel-3568	691	14	,	,	PUNCT
cjel-3568	691	15	dividends	dividend	NOUN
cjel-3568	691	16	,	,	PUNCT
cjel-3568	691	17	real	real	ADJ
cjel-3568	691	18	property	property	NOUN
cjel-3568	691	19	rents	rent	NOUN
cjel-3568	691	20	,	,	PUNCT
cjel-3568	691	21	gains	gain	NOUN
cjel-3568	691	22	from	from	ADP
cjel-3568	691	23	the	the	DET
cjel-3568	691	24	dispositions	disposition	NOUN
cjel-3568	691	25	of	of	ADP
cjel-3568	691	26	real	real	ADJ
cjel-3568	691	27	property	property	NOUN
cjel-3568	691	28	,	,	PUNCT
cjel-3568	691	29	income	income	NOUN
cjel-3568	691	30	and	and	CCONJ
cjel-3568	691	31	gains	gain	NOUN
cjel-3568	691	32	derived	derive	VERB
cjel-3568	691	33	from	from	ADP
cjel-3568	691	34	exploration	exploration	NOUN
cjel-3568	691	35	,	,	PUNCT
cjel-3568	691	36	development	development	NOUN
cjel-3568	691	37	,	,	PUNCT
cjel-3568	691	38	mining	mining	NOUN
cjel-3568	691	39	or	or	CCONJ
cjel-3568	691	40	production	production	NOUN
cjel-3568	691	41	,	,	PUNCT
cjel-3568	691	42	processing	processing	NOUN
cjel-3568	691	43	,	,	PUNCT
cjel-3568	691	44	refining	refining	NOUN
cjel-3568	691	45	,	,	PUNCT
cjel-3568	691	46	transportation	transportation	NOUN
cjel-3568	691	47	,	,	PUNCT
cjel-3568	691	48	or	or	CCONJ
cjel-3568	691	49	the	the	DET
cjel-3568	691	50	marketing	marketing	NOUN
cjel-3568	691	51	of	of	ADP
cjel-3568	691	52	any	any	DET
cjel-3568	691	53	mineral	mineral	NOUN
cjel-3568	691	54	or	or	CCONJ
cjel-3568	691	55	natural	natural	ADJ
cjel-3568	691	56	resource	resource	NOUN
cjel-3568	691	57	,	,	PUNCT
cjel-3568	691	58	industrial	industrial	ADJ
cjel-3568	691	59	source	source	NOUN
cjel-3568	691	60	carbon	carbon	NOUN
cjel-3568	691	61	dioxide	dioxide	NOUN
cjel-3568	691	62	,	,	PUNCT
cjel-3568	691	63	or	or	CCONJ
cjel-3568	691	64	the	the	DET
cjel-3568	691	65	transportation	transportation	NOUN
cjel-3568	691	66	or	or	CCONJ
cjel-3568	691	67	storage	storage	NOUN
cjel-3568	691	68	of	of	ADP
cjel-3568	691	69	certain	certain	ADJ
cjel-3568	691	70	fuels	fuel	NOUN
cjel-3568	691	71	.	.	PUNCT
cjel-3568	692	1	see	see	VERB
cjel-3568	692	2	i.r.c	i.r.c	NOUN
cjel-3568	692	3	.	.	PUNCT
cjel-3568	693	1	§	§	PROPN
cjel-3568	693	2	7704(d	7704(d	PROPN
cjel-3568	693	3	)	)	PUNCT
cjel-3568	693	4	(	(	PUNCT
cjel-3568	693	5	“	"	PUNCT
cjel-3568	693	6	except	except	SCONJ
cjel-3568	693	7	as	as	ADV
cjel-3568	693	8	otherwise	otherwise	ADV
cjel-3568	693	9	provided	provide	VERB
cjel-3568	693	10	in	in	ADP
cjel-3568	693	11	this	this	DET
cjel-3568	693	12	subsection	subsection	NOUN
cjel-3568	693	13	,	,	PUNCT
cjel-3568	693	14	the	the	DET
cjel-3568	693	15	term	term	NOUN
cjel-3568	693	16	“	"	PUNCT
cjel-3568	693	17	qualifying	qualify	VERB
cjel-3568	693	18	income	income	NOUN
cjel-3568	693	19	”	"	PUNCT
cjel-3568	693	20	means—(a	means—(a	NOUN
cjel-3568	693	21	)	)	PUNCT
cjel-3568	693	22	interest	interest	NOUN
cjel-3568	693	23	,	,	PUNCT
cjel-3568	693	24	(	(	PUNCT
cjel-3568	693	25	b	b	X
cjel-3568	693	26	)	)	PUNCT
cjel-3568	693	27	dividends	dividend	NOUN
cjel-3568	693	28	,	,	PUNCT
cjel-3568	693	29	(	(	PUNCT
cjel-3568	693	30	c	c	X
cjel-3568	693	31	)	)	PUNCT
cjel-3568	693	32	real	real	ADJ
cjel-3568	693	33	property	property	NOUN
cjel-3568	693	34	rents	rent	NOUN
cjel-3568	693	35	,	,	PUNCT
cjel-3568	693	36	(	(	PUNCT
cjel-3568	693	37	d	d	X
cjel-3568	693	38	)	)	PUNCT
cjel-3568	693	39	gain	gain	NOUN
cjel-3568	693	40	from	from	ADP
cjel-3568	693	41	the	the	DET
cjel-3568	693	42	sale	sale	NOUN
cjel-3568	693	43	or	or	CCONJ
cjel-3568	693	44	other	other	ADJ
cjel-3568	693	45	disposition	disposition	NOUN
cjel-3568	693	46	of	of	ADP
cjel-3568	693	47	real	real	ADJ
cjel-3568	693	48	property	property	NOUN
cjel-3568	693	49	(	(	PUNCT
cjel-3568	693	50	including	include	VERB
cjel-3568	693	51	property	property	NOUN
cjel-3568	693	52	described	describe	VERB
cjel-3568	693	53	in	in	ADP
cjel-3568	693	54	section	section	NOUN
cjel-3568	693	55	1221(a)(1	1221(a)(1	NUM
cjel-3568	693	56	)	)	PUNCT
cjel-3568	693	57	)	)	PUNCT
cjel-3568	693	58	,	,	PUNCT
cjel-3568	693	59	(	(	PUNCT
cjel-3568	693	60	e	e	NOUN
cjel-3568	693	61	)	)	PUNCT
cjel-3568	693	62	income	income	NOUN
cjel-3568	693	63	and	and	CCONJ
cjel-3568	693	64	gains	gain	NOUN
cjel-3568	693	65	derived	derive	VERB
cjel-3568	693	66	from	from	ADP
cjel-3568	693	67	the	the	DET
cjel-3568	693	68	exploration	exploration	NOUN
cjel-3568	693	69	,	,	PUNCT
cjel-3568	693	70	development	development	NOUN
cjel-3568	693	71	,	,	PUNCT
cjel-3568	693	72	mining	mining	NOUN
cjel-3568	693	73	or	or	CCONJ
cjel-3568	693	74	production	production	NOUN
cjel-3568	693	75	,	,	PUNCT
cjel-3568	693	76	processing	processing	NOUN
cjel-3568	693	77	,	,	PUNCT
cjel-3568	693	78	refining	refining	NOUN
cjel-3568	693	79	,	,	PUNCT
cjel-3568	693	80	transportation	transportation	NOUN
cjel-3568	693	81	(	(	PUNCT
cjel-3568	693	82	including	include	VERB
cjel-3568	693	83	pipelines	pipeline	NOUN
cjel-3568	693	84	transporting	transport	VERB
cjel-3568	693	85	gas	gas	NOUN
cjel-3568	693	86	,	,	PUNCT
cjel-3568	693	87	oil	oil	NOUN
cjel-3568	693	88	,	,	PUNCT
cjel-3568	693	89	or	or	CCONJ
cjel-3568	693	90	products	product	NOUN
cjel-3568	693	91	thereof	thereof	ADV
cjel-3568	693	92	)	)	PUNCT
cjel-3568	693	93	,	,	PUNCT
cjel-3568	693	94	or	or	CCONJ
cjel-3568	693	95	the	the	DET
cjel-3568	693	96	marketing	marketing	NOUN
cjel-3568	693	97	of	of	ADP
cjel-3568	693	98	any	any	DET
cjel-3568	693	99	mineral	mineral	NOUN
cjel-3568	693	100	or	or	CCONJ
cjel-3568	693	101	natural	natural	ADJ
cjel-3568	693	102	resource	resource	NOUN
cjel-3568	693	103	(	(	PUNCT
cjel-3568	693	104	including	include	VERB
cjel-3568	693	105	fertilizer	fertilizer	NOUN
cjel-3568	693	106	,	,	PUNCT
cjel-3568	693	107	geothermal	geothermal	ADJ
cjel-3568	693	108	energy	energy	NOUN
cjel-3568	693	109	,	,	PUNCT
cjel-3568	693	110	and	and	CCONJ
cjel-3568	693	111	timber	timber	NOUN
cjel-3568	693	112	)	)	PUNCT
cjel-3568	693	113	,	,	PUNCT
cjel-3568	693	114	industrial	industrial	ADJ
cjel-3568	693	115	source	source	NOUN
cjel-3568	693	116	carbon	carbon	NOUN
cjel-3568	693	117	dioxide	dioxide	NOUN
cjel-3568	693	118	,	,	PUNCT
cjel-3568	693	119	or	or	CCONJ
cjel-3568	693	120	the	the	DET
cjel-3568	693	121	transportation	transportation	NOUN
cjel-3568	693	122	or	or	CCONJ
cjel-3568	693	123	storage	storage	NOUN
cjel-3568	693	124	of	of	ADP
cjel-3568	693	125	[	[	X
cjel-3568	693	126	certain	certain	ADJ
cjel-3568	693	127	]	]	PUNCT
cjel-3568	693	128	fuel[s	fuel[s	NOUN
cjel-3568	693	129	]	]	PUNCT
cjel-3568	693	130	,	,	PUNCT
cjel-3568	693	131	or	or	CCONJ
cjel-3568	693	132	any	any	DET
cjel-3568	693	133	alcohol	alcohol	NOUN
cjel-3568	693	134	fuel	fuel	NOUN
cjel-3568	693	135	.	.	PUNCT
cjel-3568	693	136	.	.	PUNCT
cjel-3568	694	1	.	.	PUNCT
cjel-3568	695	1	or	or	CCONJ
cjel-3568	695	2	any	any	DET
cjel-3568	695	3	biodiesel	biodiesel	NOUN
cjel-3568	695	4	fuel	fuel	NOUN
cjel-3568	695	5	.	.	PUNCT
cjel-3568	695	6	.	.	PUNCT
cjel-3568	695	7	.	.	PUNCT
cjel-3568	696	1	any	any	DET
cjel-3568	696	2	gain	gain	NOUN
cjel-3568	696	3	from	from	ADP
cjel-3568	696	4	the	the	DET
cjel-3568	696	5	sale	sale	NOUN
cjel-3568	696	6	or	or	CCONJ
cjel-3568	696	7	disposition	disposition	NOUN
cjel-3568	696	8	of	of	ADP
cjel-3568	696	9	a	a	DET
cjel-3568	696	10	capital	capital	NOUN
cjel-3568	696	11	asset	asset	NOUN
cjel-3568	696	12	(	(	PUNCT
cjel-3568	696	13	or	or	CCONJ
cjel-3568	696	14	property	property	NOUN
cjel-3568	696	15	described	describe	VERB
cjel-3568	696	16	in	in	ADP
cjel-3568	696	17	section	section	NOUN
cjel-3568	696	18	1231(b	1231(b	NUM
cjel-3568	696	19	)	)	PUNCT
cjel-3568	696	20	)	)	PUNCT
cjel-3568	696	21	held	hold	VERB
cjel-3568	696	22	for	for	ADP
cjel-3568	696	23	the	the	DET
cjel-3568	696	24	production	production	NOUN
cjel-3568	696	25	of	of	ADP
cjel-3568	696	26	income	income	NOUN
cjel-3568	696	27	described	describe	VERB
cjel-3568	696	28	in	in	ADP
cjel-3568	696	29	any	any	PRON
cjel-3568	696	30	of	of	ADP
cjel-3568	696	31	the	the	DET
cjel-3568	696	32	foregoing	forego	VERB
cjel-3568	696	33	subparagraphs	subparagraph	NOUN
cjel-3568	696	34	of	of	ADP
cjel-3568	696	35	this	this	DET
cjel-3568	696	36	paragraph	paragraph	NOUN
cjel-3568	696	37	,	,	PUNCT
cjel-3568	696	38	and	and	CCONJ
cjel-3568	696	39	(	(	PUNCT
cjel-3568	696	40	g	g	NOUN
cjel-3568	696	41	)	)	PUNCT
cjel-3568	696	42	in	in	ADP
cjel-3568	696	43	the	the	DET
cjel-3568	696	44	case	case	NOUN
cjel-3568	696	45	of	of	ADP
cjel-3568	696	46	a	a	DET
cjel-3568	696	47	partnership	partnership	NOUN
cjel-3568	696	48	described	describe	VERB
cjel-3568	696	49	in	in	ADP
cjel-3568	696	50	the	the	DET
cjel-3568	696	51	second	second	ADJ
cjel-3568	696	52	sentence	sentence	NOUN
cjel-3568	696	53	of	of	ADP
cjel-3568	696	54	subsection	subsection	NOUN
cjel-3568	696	55	(	(	PUNCT
cjel-3568	696	56	c)(3	c)(3	NOUN
cjel-3568	696	57	)	)	PUNCT
cjel-3568	696	58	,	,	PUNCT
cjel-3568	696	59	income	income	NOUN
cjel-3568	696	60	and	and	CCONJ
cjel-3568	696	61	gains	gain	NOUN
cjel-3568	696	62	from	from	ADP
cjel-3568	696	63	commodities	commodity	NOUN
cjel-3568	696	64	(	(	PUNCT
cjel-3568	696	65	not	not	PART
cjel-3568	696	66	described	describe	VERB
cjel-3568	696	67	in	in	ADP
cjel-3568	696	68	section	section	NOUN
cjel-3568	696	69	1221(a)(1	1221(a)(1	NUM
cjel-3568	696	70	)	)	PUNCT
cjel-3568	696	71	or	or	CCONJ
cjel-3568	696	72	futures	future	NOUN
cjel-3568	696	73	,	,	PUNCT
cjel-3568	696	74	forwards	forward	NOUN
cjel-3568	696	75	,	,	PUNCT
cjel-3568	696	76	and	and	CCONJ
cjel-3568	696	77	options	option	NOUN
cjel-3568	696	78	with	with	ADP
cjel-3568	696	79	respect	respect	NOUN
cjel-3568	696	80	to	to	ADP
cjel-3568	696	81	commodities	commodity	NOUN
cjel-3568	696	82	.	.	PUNCT
cjel-3568	696	83	”	"	PUNCT
cjel-3568	696	84	)	)	PUNCT
cjel-3568	696	85	.	.	PUNCT
cjel-3568	697	1	88	88	NUM
cjel-3568	697	2	columbia	columbia	PROPN
cjel-3568	697	3	journal	journal	PROPN
cjel-3568	697	4	of	of	ADP
cjel-3568	697	5	environmental	environmental	ADJ
cjel-3568	697	6	law	law	NOUN
cjel-3568	698	1	[	[	X
cjel-3568	698	2	vol	vol	NOUN
cjel-3568	698	3	.	.	PUNCT
cjel-3568	699	1	41:1	41:1	NUM
cjel-3568	699	2	the	the	DET
cjel-3568	699	3	publicly	publicly	ADV
cjel-3568	699	4	traded	trade	VERB
cjel-3568	699	5	partnership	partnership	NOUN
cjel-3568	699	6	receives	receive	VERB
cjel-3568	699	7	is	be	AUX
cjel-3568	699	8	qualifying	qualify	VERB
cjel-3568	699	9	income	income	NOUN
cjel-3568	699	10	,	,	PUNCT
cjel-3568	699	11	the	the	DET
cjel-3568	699	12	entity	entity	NOUN
cjel-3568	699	13	will	will	AUX
cjel-3568	699	14	be	be	AUX
cjel-3568	699	15	classified	classify	VERB
cjel-3568	699	16	as	as	ADP
cjel-3568	699	17	a	a	DET
cjel-3568	699	18	partnership	partnership	NOUN
cjel-3568	699	19	rather	rather	ADV
cjel-3568	699	20	than	than	ADP
cjel-3568	699	21	a	a	DET
cjel-3568	699	22	corporation	corporation	NOUN
cjel-3568	699	23	for	for	ADP
cjel-3568	699	24	tax	tax	NOUN
cjel-3568	699	25	purposes.168	purposes.168	NOUN
cjel-3568	699	26	consequently	consequently	ADV
cjel-3568	699	27	,	,	PUNCT
cjel-3568	699	28	investors	investor	NOUN
cjel-3568	699	29	in	in	ADP
cjel-3568	699	30	natural	natural	ADJ
cjel-3568	699	31	resources	resource	NOUN
cjel-3568	699	32	publicly	publicly	ADV
cjel-3568	699	33	traded	trade	VERB
cjel-3568	699	34	partnerships169	partnerships169	PROPN
cjel-3568	699	35	enjoy	enjoy	VERB
cjel-3568	699	36	the	the	DET
cjel-3568	699	37	combination	combination	NOUN
cjel-3568	699	38	of	of	ADP
cjel-3568	699	39	regular	regular	ADJ
cjel-3568	699	40	distributions170	distributions170	NOUN
cjel-3568	699	41	and	and	CCONJ
cjel-3568	699	42	a	a	DET
cjel-3568	699	43	tax	tax	NOUN
cjel-3568	699	44	shelter	shelter	NOUN
cjel-3568	699	45	in	in	ADP
cjel-3568	699	46	a	a	DET
cjel-3568	699	47	single	single	ADJ
cjel-3568	699	48	investment.171	investment.171	NOUN
cjel-3568	699	49	investors	investor	NOUN
cjel-3568	699	50	base	base	VERB
cjel-3568	699	51	their	their	PRON
cjel-3568	699	52	price	price	NOUN
cjel-3568	699	53	on	on	ADP
cjel-3568	699	54	the	the	DET
cjel-3568	699	55	projected	project	VERB
cjel-3568	699	56	level	level	NOUN
cjel-3568	699	57	of	of	ADP
cjel-3568	699	58	income	income	NOUN
cjel-3568	699	59	they	they	PRON
cjel-3568	699	60	expect	expect	VERB
cjel-3568	699	61	to	to	PART
cjel-3568	699	62	receive	receive	VERB
cjel-3568	699	63	from	from	ADP
cjel-3568	699	64	the	the	DET
cjel-3568	699	65	minimum	minimum	ADJ
cjel-3568	699	66	quarterly	quarterly	ADJ
cjel-3568	699	67	distributions	distribution	NOUN
cjel-3568	699	68	and	and	CCONJ
cjel-3568	699	69	the	the	DET
cjel-3568	699	70	“	"	PUNCT
cjel-3568	699	71	tax	tax	NOUN
cjel-3568	699	72	shield	shield	NOUN
cjel-3568	699	73	”	"	PUNCT
cjel-3568	699	74	it	it	PRON
cjel-3568	699	75	provides	provide	VERB
cjel-3568	699	76	to	to	PART
cjel-3568	699	77	allow	allow	VERB
cjel-3568	699	78	those	those	DET
cjel-3568	699	79	distributions	distribution	NOUN
cjel-3568	699	80	to	to	PART
cjel-3568	699	81	pass	pass	VERB
cjel-3568	699	82	to	to	ADP
cjel-3568	699	83	them	they	PRON
cjel-3568	699	84	taxfree.172	taxfree.172	NOUN
cjel-3568	699	85	168	168	NUM
cjel-3568	699	86	.	.	PUNCT
cjel-3568	700	1	see	see	VERB
cjel-3568	700	2	i.r.c	i.r.c	NOUN
cjel-3568	700	3	.	.	PUNCT
cjel-3568	701	1	§	§	PROPN
cjel-3568	701	2	7704(c	7704(c	NOUN
cjel-3568	701	3	)	)	PUNCT
cjel-3568	701	4	.	.	PUNCT
cjel-3568	702	1	169	169	NUM
cjel-3568	702	2	.	.	PUNCT
cjel-3568	703	1	publicly	publicly	ADV
cjel-3568	703	2	traded	trade	VERB
cjel-3568	703	3	partnerships	partnership	NOUN
cjel-3568	703	4	are	be	AUX
cjel-3568	703	5	usually	usually	ADV
cjel-3568	703	6	comprised	comprise	VERB
cjel-3568	703	7	of	of	ADP
cjel-3568	703	8	two	two	NUM
cjel-3568	703	9	different	different	ADJ
cjel-3568	703	10	types	type	NOUN
cjel-3568	703	11	of	of	ADP
cjel-3568	703	12	business	business	NOUN
cjel-3568	703	13	partners	partner	NOUN
cjel-3568	703	14	:	:	PUNCT
cjel-3568	703	15	limited	limited	ADJ
cjel-3568	703	16	partners	partner	NOUN
cjel-3568	703	17	that	that	PRON
cjel-3568	703	18	invest	invest	VERB
cjel-3568	703	19	capital	capital	NOUN
cjel-3568	703	20	,	,	PUNCT
cjel-3568	703	21	own	own	VERB
cjel-3568	703	22	the	the	DET
cjel-3568	703	23	assets	asset	NOUN
cjel-3568	703	24	,	,	PUNCT
cjel-3568	703	25	and	and	CCONJ
cjel-3568	703	26	receive	receive	VERB
cjel-3568	703	27	quarterly	quarterly	ADJ
cjel-3568	703	28	distributions	distribution	NOUN
cjel-3568	703	29	similar	similar	ADJ
cjel-3568	703	30	to	to	ADP
cjel-3568	703	31	dividends	dividend	NOUN
cjel-3568	703	32	available	available	ADJ
cjel-3568	703	33	to	to	ADP
cjel-3568	703	34	shareholders	shareholder	NOUN
cjel-3568	703	35	in	in	ADP
cjel-3568	703	36	c	c	PROPN
cjel-3568	703	37	corporations	corporation	NOUN
cjel-3568	703	38	,	,	PUNCT
cjel-3568	703	39	and	and	CCONJ
cjel-3568	703	40	a	a	DET
cjel-3568	703	41	general	general	ADJ
cjel-3568	703	42	partner	partner	NOUN
cjel-3568	703	43	that	that	PRON
cjel-3568	703	44	manages	manage	VERB
cjel-3568	703	45	the	the	DET
cjel-3568	703	46	entity	entity	NOUN
cjel-3568	703	47	and	and	CCONJ
cjel-3568	703	48	receives	receive	VERB
cjel-3568	703	49	incentive	incentive	NOUN
cjel-3568	703	50	pay	pay	NOUN
cjel-3568	703	51	.	.	PUNCT
cjel-3568	704	1	limited	limited	ADJ
cjel-3568	704	2	partners	partner	NOUN
cjel-3568	704	3	do	do	AUX
cjel-3568	704	4	not	not	PART
cjel-3568	704	5	engage	engage	VERB
cjel-3568	704	6	in	in	ADP
cjel-3568	704	7	managerial	managerial	ADJ
cjel-3568	704	8	or	or	CCONJ
cjel-3568	704	9	other	other	ADJ
cjel-3568	704	10	activities	activity	NOUN
cjel-3568	704	11	associated	associate	VERB
cjel-3568	704	12	with	with	ADP
cjel-3568	704	13	operating	operate	VERB
cjel-3568	704	14	publicly	publicly	ADV
cjel-3568	704	15	treated	treat	VERB
cjel-3568	704	16	partnerships	partnership	NOUN
cjel-3568	704	17	.	.	PUNCT
cjel-3568	705	1	under	under	ADP
cjel-3568	705	2	the	the	DET
cjel-3568	705	3	partnership	partnership	NOUN
cjel-3568	705	4	tax	tax	NOUN
cjel-3568	705	5	rules	rule	NOUN
cjel-3568	705	6	,	,	PUNCT
cjel-3568	705	7	a	a	DET
cjel-3568	705	8	buyer	buyer	NOUN
cjel-3568	705	9	of	of	ADP
cjel-3568	705	10	a	a	DET
cjel-3568	705	11	partnership	partnership	NOUN
cjel-3568	705	12	interest	interest	NOUN
cjel-3568	705	13	receives	receive	VERB
cjel-3568	705	14	tax	tax	NOUN
cjel-3568	705	15	attributes	attribute	NOUN
cjel-3568	705	16	based	base	VERB
cjel-3568	705	17	on	on	ADP
cjel-3568	705	18	the	the	DET
cjel-3568	705	19	character	character	NOUN
cjel-3568	705	20	of	of	ADP
cjel-3568	705	21	the	the	DET
cjel-3568	705	22	interest	interest	NOUN
cjel-3568	705	23	in	in	ADP
cjel-3568	705	24	the	the	DET
cjel-3568	705	25	hands	hand	NOUN
cjel-3568	705	26	of	of	ADP
cjel-3568	705	27	the	the	DET
cjel-3568	705	28	seller	seller	NOUN
cjel-3568	705	29	of	of	ADP
cjel-3568	705	30	that	that	DET
cjel-3568	705	31	interest	interest	NOUN
cjel-3568	705	32	.	.	PUNCT
cjel-3568	706	1	this	this	PRON
cjel-3568	706	2	would	would	AUX
cjel-3568	706	3	normally	normally	ADV
cjel-3568	706	4	give	give	VERB
cjel-3568	706	5	rise	rise	NOUN
cjel-3568	706	6	to	to	ADP
cjel-3568	706	7	significant	significant	ADJ
cjel-3568	706	8	diversity	diversity	NOUN
cjel-3568	706	9	among	among	ADP
cjel-3568	706	10	the	the	DET
cjel-3568	706	11	different	different	ADJ
cjel-3568	706	12	partnership	partnership	NOUN
cjel-3568	706	13	interests	interest	NOUN
cjel-3568	706	14	.	.	PUNCT
cjel-3568	707	1	publicly	publicly	ADV
cjel-3568	707	2	traded	trade	VERB
cjel-3568	707	3	partnerships	partnership	NOUN
cjel-3568	707	4	impose	impose	VERB
cjel-3568	707	5	certain	certain	ADJ
cjel-3568	707	6	rules	rule	NOUN
cjel-3568	707	7	and	and	CCONJ
cjel-3568	707	8	restrictions	restriction	NOUN
cjel-3568	707	9	and	and	CCONJ
cjel-3568	707	10	make	make	VERB
cjel-3568	707	11	certain	certain	ADJ
cjel-3568	707	12	tax	tax	NOUN
cjel-3568	707	13	elections	election	NOUN
cjel-3568	707	14	to	to	PART
cjel-3568	707	15	ensure	ensure	VERB
cjel-3568	707	16	that	that	SCONJ
cjel-3568	707	17	all	all	DET
cjel-3568	707	18	partnership	partnership	NOUN
cjel-3568	707	19	units	unit	NOUN
cjel-3568	707	20	maintain	maintain	VERB
cjel-3568	707	21	their	their	PRON
cjel-3568	707	22	uniformity	uniformity	NOUN
cjel-3568	707	23	and	and	CCONJ
cjel-3568	707	24	fungibility	fungibility	NOUN
cjel-3568	707	25	over	over	ADP
cjel-3568	707	26	time	time	NOUN
cjel-3568	707	27	.	.	PUNCT
cjel-3568	708	1	the	the	DET
cjel-3568	708	2	units	unit	NOUN
cjel-3568	708	3	carry	carry	VERB
cjel-3568	708	4	the	the	DET
cjel-3568	708	5	same	same	ADJ
cjel-3568	708	6	set	set	NOUN
cjel-3568	708	7	of	of	ADP
cjel-3568	708	8	rights	right	NOUN
cjel-3568	708	9	,	,	PUNCT
cjel-3568	708	10	entitlements	entitlement	NOUN
cjel-3568	708	11	,	,	PUNCT
cjel-3568	708	12	and	and	CCONJ
cjel-3568	708	13	tax	tax	NOUN
cjel-3568	708	14	consequences	consequence	NOUN
cjel-3568	708	15	without	without	ADP
cjel-3568	708	16	regard	regard	NOUN
cjel-3568	708	17	to	to	ADP
cjel-3568	708	18	the	the	DET
cjel-3568	708	19	buyer	buyer	NOUN
cjel-3568	708	20	or	or	CCONJ
cjel-3568	708	21	seller	seller	NOUN
cjel-3568	708	22	’s	’s	PART
cjel-3568	708	23	identity	identity	NOUN
cjel-3568	708	24	or	or	CCONJ
cjel-3568	708	25	the	the	DET
cjel-3568	708	26	tax	tax	NOUN
cjel-3568	708	27	attributes	attribute	NOUN
cjel-3568	708	28	of	of	ADP
cjel-3568	708	29	the	the	DET
cjel-3568	708	30	units	unit	NOUN
cjel-3568	708	31	in	in	ADP
cjel-3568	708	32	their	their	PRON
cjel-3568	708	33	hands	hand	NOUN
cjel-3568	708	34	.	.	PUNCT
cjel-3568	709	1	see	see	VERB
cjel-3568	709	2	fields	field	NOUN
cjel-3568	709	3	et	et	PROPN
cjel-3568	709	4	al	al	PROPN
cjel-3568	709	5	.	.	PROPN
cjel-3568	709	6	,	,	PUNCT
cjel-3568	709	7	supra	supra	PROPN
cjel-3568	709	8	note	note	PROPN
cjel-3568	709	9	157	157	NUM
cjel-3568	709	10	,	,	PUNCT
cjel-3568	709	11	at	at	ADP
cjel-3568	709	12	30	30	NUM
cjel-3568	709	13	.	.	PUNCT
cjel-3568	709	14	170	170	NUM
cjel-3568	709	15	.	.	PUNCT
cjel-3568	710	1	in	in	ADP
cjel-3568	710	2	general	general	ADJ
cjel-3568	710	3	,	,	PUNCT
cjel-3568	710	4	publicly	publicly	ADV
cjel-3568	710	5	traded	trade	VERB
cjel-3568	710	6	partnerships	partnership	NOUN
cjel-3568	710	7	deliver	deliver	VERB
cjel-3568	710	8	minimum	minimum	ADJ
cjel-3568	710	9	quarterly	quarterly	ADJ
cjel-3568	710	10	distributions	distribution	NOUN
cjel-3568	710	11	to	to	ADP
cjel-3568	710	12	unit	unit	NOUN
cjel-3568	710	13	holders	holder	NOUN
cjel-3568	710	14	of	of	ADP
cjel-3568	710	15	all	all	PRON
cjel-3568	710	16	of	of	ADP
cjel-3568	710	17	the	the	DET
cjel-3568	710	18	available	available	ADJ
cjel-3568	710	19	cash	cash	NOUN
cjel-3568	710	20	in	in	ADP
cjel-3568	710	21	excess	excess	NOUN
cjel-3568	710	22	of	of	ADP
cjel-3568	710	23	what	what	PRON
cjel-3568	710	24	is	be	AUX
cjel-3568	710	25	necessary	necessary	ADJ
cjel-3568	710	26	to	to	PART
cjel-3568	710	27	conduct	conduct	VERB
cjel-3568	710	28	business	business	NOUN
cjel-3568	710	29	,	,	PUNCT
cjel-3568	710	30	comply	comply	VERB
cjel-3568	710	31	with	with	ADP
cjel-3568	710	32	the	the	DET
cjel-3568	710	33	requirements	requirement	NOUN
cjel-3568	710	34	of	of	ADP
cjel-3568	710	35	local	local	ADJ
cjel-3568	710	36	law	law	NOUN
cjel-3568	710	37	and	and	CCONJ
cjel-3568	710	38	lenders	lender	NOUN
cjel-3568	710	39	,	,	PUNCT
cjel-3568	710	40	and	and	CCONJ
cjel-3568	710	41	cover	cover	VERB
cjel-3568	710	42	a	a	DET
cjel-3568	710	43	certain	certain	ADJ
cjel-3568	710	44	number	number	NOUN
cjel-3568	710	45	of	of	ADP
cjel-3568	710	46	future	future	ADJ
cjel-3568	710	47	distributions	distribution	NOUN
cjel-3568	710	48	.	.	PUNCT
cjel-3568	711	1	see	see	VERB
cjel-3568	711	2	i	i	PRON
cjel-3568	711	3	d.	d.	PROPN
cjel-3568	711	4	at	at	ADP
cjel-3568	711	5	29	29	NUM
cjel-3568	711	6	.	.	PUNCT
cjel-3568	712	1	publicly	publicly	ADV
cjel-3568	712	2	traded	trade	VERB
cjel-3568	712	3	partnerships	partnership	NOUN
cjel-3568	712	4	use	use	VERB
cjel-3568	712	5	price	price	NOUN
cjel-3568	712	6	hedges	hedge	NOUN
cjel-3568	712	7	and	and	CCONJ
cjel-3568	712	8	obtain	obtain	VERB
cjel-3568	712	9	contributions	contribution	NOUN
cjel-3568	712	10	of	of	ADP
cjel-3568	712	11	property	property	NOUN
cjel-3568	712	12	requiring	require	VERB
cjel-3568	712	13	little	little	ADJ
cjel-3568	712	14	development	development	NOUN
cjel-3568	712	15	in	in	ADP
cjel-3568	712	16	order	order	NOUN
cjel-3568	712	17	to	to	PART
cjel-3568	712	18	secure	secure	VERB
cjel-3568	712	19	a	a	DET
cjel-3568	712	20	predictable	predictable	ADJ
cjel-3568	712	21	level	level	NOUN
cjel-3568	712	22	of	of	ADP
cjel-3568	712	23	cash	cash	NOUN
cjel-3568	712	24	flow	flow	NOUN
cjel-3568	712	25	.	.	PUNCT
cjel-3568	713	1	see	see	VERB
cjel-3568	713	2	i	i	PRON
cjel-3568	713	3	d.	d.	PROPN
cjel-3568	713	4	at	at	ADP
cjel-3568	713	5	30	30	NUM
cjel-3568	713	6	.	.	PUNCT
cjel-3568	714	1	they	they	PRON
cjel-3568	714	2	also	also	ADV
cjel-3568	714	3	look	look	VERB
cjel-3568	714	4	to	to	PART
cjel-3568	714	5	have	have	VERB
cjel-3568	714	6	the	the	DET
cjel-3568	714	7	income	income	NOUN
cjel-3568	714	8	tax	tax	NOUN
cjel-3568	714	9	consequences	consequence	NOUN
cjel-3568	714	10	from	from	ADP
cjel-3568	714	11	the	the	DET
cjel-3568	714	12	distributions	distribution	NOUN
cjel-3568	714	13	minimized	minimize	VERB
cjel-3568	714	14	.	.	PUNCT
cjel-3568	715	1	see	see	VERB
cjel-3568	715	2	i	i	PRON
cjel-3568	715	3	d.	d.	PROPN
cjel-3568	715	4	171	171	NUM
cjel-3568	715	5	.	.	PUNCT
cjel-3568	716	1	in	in	ADP
cjel-3568	716	2	partnerships	partnership	NOUN
cjel-3568	716	3	,	,	PUNCT
cjel-3568	716	4	items	item	NOUN
cjel-3568	716	5	of	of	ADP
cjel-3568	716	6	income	income	NOUN
cjel-3568	716	7	,	,	PUNCT
cjel-3568	716	8	gain	gain	NOUN
cjel-3568	716	9	,	,	PUNCT
cjel-3568	716	10	loss	loss	NOUN
cjel-3568	716	11	,	,	PUNCT
cjel-3568	716	12	deduction	deduction	NOUN
cjel-3568	716	13	,	,	PUNCT
cjel-3568	716	14	and	and	CCONJ
cjel-3568	716	15	credit	credit	NOUN
cjel-3568	716	16	are	be	AUX
cjel-3568	716	17	not	not	PART
cjel-3568	716	18	taxed	tax	VERB
cjel-3568	716	19	at	at	ADP
cjel-3568	716	20	the	the	DET
cjel-3568	716	21	partnership	partnership	NOUN
cjel-3568	716	22	level	level	NOUN
cjel-3568	716	23	,	,	PUNCT
cjel-3568	716	24	but	but	CCONJ
cjel-3568	716	25	flow	flow	VERB
cjel-3568	716	26	through	through	ADP
cjel-3568	716	27	and	and	CCONJ
cjel-3568	716	28	are	be	AUX
cjel-3568	716	29	recognized	recognize	VERB
cjel-3568	716	30	by	by	ADP
cjel-3568	716	31	investors	investor	NOUN
cjel-3568	716	32	annually	annually	ADV
cjel-3568	716	33	,	,	PUNCT
cjel-3568	716	34	independent	independent	ADJ
cjel-3568	716	35	of	of	ADP
cjel-3568	716	36	whether	whether	SCONJ
cjel-3568	716	37	the	the	DET
cjel-3568	716	38	investors	investor	NOUN
cjel-3568	716	39	receive	receive	VERB
cjel-3568	716	40	a	a	DET
cjel-3568	716	41	distribution	distribution	NOUN
cjel-3568	716	42	of	of	ADP
cjel-3568	716	43	cash	cash	NOUN
cjel-3568	716	44	.	.	PUNCT
cjel-3568	717	1	see	see	VERB
cjel-3568	717	2	i	i	PRON
cjel-3568	717	3	d.	d.	PROPN
cjel-3568	717	4	at	at	ADP
cjel-3568	717	5	22	22	NUM
cjel-3568	717	6	.	.	PUNCT
cjel-3568	718	1	172	172	NUM
cjel-3568	718	2	.	.	PUNCT
cjel-3568	718	3	cash	cash	NOUN
cjel-3568	718	4	distributions	distribution	NOUN
cjel-3568	718	5	will	will	AUX
cjel-3568	718	6	be	be	AUX
cjel-3568	718	7	tax	tax	NOUN
cjel-3568	718	8	-	-	PUNCT
cjel-3568	718	9	free	free	ADJ
cjel-3568	718	10	to	to	ADP
cjel-3568	718	11	the	the	DET
cjel-3568	718	12	extent	extent	NOUN
cjel-3568	718	13	of	of	ADP
cjel-3568	718	14	a	a	DET
cjel-3568	718	15	partner	partner	NOUN
cjel-3568	718	16	’s	’s	PART
cjel-3568	718	17	basis	basis	NOUN
cjel-3568	718	18	in	in	ADP
cjel-3568	718	19	her	her	PRON
cjel-3568	718	20	partnership	partnership	NOUN
cjel-3568	718	21	units	unit	NOUN
cjel-3568	718	22	(	(	PUNCT
cjel-3568	718	23	“	"	PUNCT
cjel-3568	718	24	outside	outside	ADJ
cjel-3568	718	25	basis	basis	NOUN
cjel-3568	718	26	”	"	PUNCT
cjel-3568	718	27	)	)	PUNCT
cjel-3568	718	28	.	.	PUNCT
cjel-3568	719	1	see	see	VERB
cjel-3568	719	2	i.r.c	i.r.c	NOUN
cjel-3568	719	3	.	.	PUNCT
cjel-3568	720	1	§	§	PROPN
cjel-3568	720	2	731	731	NUM
cjel-3568	720	3	(	(	PUNCT
cjel-3568	720	4	2012	2012	NUM
cjel-3568	720	5	)	)	PUNCT
cjel-3568	720	6	.	.	PUNCT
cjel-3568	721	1	the	the	DET
cjel-3568	721	2	distributions	distribution	NOUN
cjel-3568	721	3	are	be	AUX
cjel-3568	721	4	first	first	ADV
cjel-3568	721	5	treated	treat	VERB
cjel-3568	721	6	as	as	ADP
cjel-3568	721	7	a	a	DET
cjel-3568	721	8	return	return	NOUN
cjel-3568	721	9	of	of	ADP
cjel-3568	721	10	capital	capital	NOUN
cjel-3568	721	11	.	.	PUNCT
cjel-3568	722	1	see	see	VERB
cjel-3568	722	2	sherlock	sherlock	PROPN
cjel-3568	722	3	&	&	CCONJ
cjel-3568	722	4	keightley	keightley	PROPN
cjel-3568	722	5	,	,	PUNCT
cjel-3568	722	6	supra	supra	PROPN
cjel-3568	722	7	note	note	PROPN
cjel-3568	722	8	157	157	NUM
cjel-3568	722	9	,	,	PUNCT
cjel-3568	722	10	at	at	ADP
cjel-3568	722	11	2	2	NUM
cjel-3568	722	12	.	.	PUNCT
cjel-3568	722	13	outside	outside	ADJ
cjel-3568	722	14	basis	basis	NOUN
cjel-3568	722	15	is	be	AUX
cjel-3568	722	16	increased	increase	VERB
cjel-3568	722	17	by	by	ADP
cjel-3568	722	18	contributions	contribution	NOUN
cjel-3568	722	19	and	and	CCONJ
cjel-3568	722	20	recognition	recognition	NOUN
cjel-3568	722	21	of	of	ADP
cjel-3568	722	22	income	income	NOUN
cjel-3568	722	23	and	and	CCONJ
cjel-3568	722	24	gain	gain	NOUN
cjel-3568	722	25	during	during	ADP
cjel-3568	722	26	the	the	DET
cjel-3568	722	27	year	year	NOUN
cjel-3568	722	28	.	.	PUNCT
cjel-3568	723	1	i.r.c	i.r.c	NOUN
cjel-3568	723	2	.	.	PUNCT
cjel-3568	724	1	§	§	PROPN
cjel-3568	724	2	§	§	PROPN
cjel-3568	724	3	722	722	NUM
cjel-3568	724	4	,	,	PUNCT
cjel-3568	724	5	705	705	NUM
cjel-3568	724	6	(	(	PUNCT
cjel-3568	724	7	2012	2012	NUM
cjel-3568	724	8	)	)	PUNCT
cjel-3568	724	9	.	.	PUNCT
cjel-3568	725	1	it	it	PRON
cjel-3568	725	2	is	be	AUX
cjel-3568	725	3	decreased	decrease	VERB
cjel-3568	725	4	by	by	ADP
cjel-3568	725	5	distributions	distribution	NOUN
cjel-3568	725	6	and	and	CCONJ
cjel-3568	725	7	recognition	recognition	NOUN
cjel-3568	725	8	of	of	ADP
cjel-3568	725	9	deduction	deduction	NOUN
cjel-3568	725	10	and	and	CCONJ
cjel-3568	725	11	loss	loss	NOUN
cjel-3568	725	12	incurred	incur	VERB
cjel-3568	725	13	during	during	ADP
cjel-3568	725	14	the	the	DET
cjel-3568	725	15	year	year	NOUN
cjel-3568	725	16	.	.	PUNCT
cjel-3568	726	1	i.r.c	i.r.c	NOUN
cjel-3568	726	2	.	.	PUNCT
cjel-3568	727	1	§	§	PROPN
cjel-3568	727	2	§	§	PROPN
cjel-3568	727	3	733	733	NUM
cjel-3568	727	4	,	,	PUNCT
cjel-3568	727	5	705	705	NUM
cjel-3568	727	6	(	(	PUNCT
cjel-3568	727	7	2012	2012	NUM
cjel-3568	727	8	)	)	PUNCT
cjel-3568	727	9	.	.	PUNCT
cjel-3568	728	1	outside	outside	ADJ
cjel-3568	728	2	basis	basis	NOUN
cjel-3568	728	3	is	be	AUX
cjel-3568	728	4	also	also	ADV
cjel-3568	728	5	increased	increase	VERB
cjel-3568	728	6	by	by	ADP
cjel-3568	728	7	a	a	DET
cjel-3568	728	8	partner	partner	NOUN
cjel-3568	728	9	’s	’s	PART
cjel-3568	728	10	share	share	NOUN
cjel-3568	728	11	of	of	ADP
cjel-3568	728	12	recourse	recourse	NOUN
cjel-3568	728	13	liabilities	liability	NOUN
cjel-3568	728	14	for	for	ADP
cjel-3568	728	15	which	which	PRON
cjel-3568	728	16	the	the	DET
cjel-3568	728	17	partner	partner	NOUN
cjel-3568	728	18	bears	bear	VERB
cjel-3568	728	19	the	the	DET
cjel-3568	728	20	risk	risk	NOUN
cjel-3568	728	21	of	of	ADP
cjel-3568	728	22	loss	loss	NOUN
cjel-3568	728	23	and	and	CCONJ
cjel-3568	728	24	by	by	ADP
cjel-3568	728	25	an	an	DET
cjel-3568	728	26	allocation	allocation	NOUN
cjel-3568	728	27	of	of	ADP
cjel-3568	728	28	nonrecourse	nonrecourse	ADJ
cjel-3568	728	29	liabilities	liability	NOUN
cjel-3568	728	30	undertaken	undertake	VERB
cjel-3568	728	31	by	by	ADP
cjel-3568	728	32	the	the	DET
cjel-3568	728	33	partnership	partnership	NOUN
cjel-3568	728	34	.	.	PUNCT
cjel-3568	729	1	see	see	VERB
cjel-3568	729	2	i.r.c	i.r.c	NOUN
cjel-3568	729	3	.	.	PUNCT
cjel-3568	730	1	§	§	PROPN
cjel-3568	730	2	752	752	NUM
cjel-3568	730	3	(	(	PUNCT
cjel-3568	730	4	2012	2012	NUM
cjel-3568	730	5	)	)	PUNCT
cjel-3568	730	6	.	.	PUNCT
cjel-3568	731	1	by	by	ADP
cjel-3568	731	2	increasing	increase	VERB
cjel-3568	731	3	outside	outside	ADJ
cjel-3568	731	4	basis	basis	NOUN
cjel-3568	731	5	through	through	ADP
cjel-3568	731	6	the	the	DET
cjel-3568	731	7	highly	highly	ADV
cjel-3568	731	8	leveraged	leveraged	ADJ
cjel-3568	731	9	acquisition	acquisition	NOUN
cjel-3568	731	10	of	of	ADP
cjel-3568	731	11	property	property	NOUN
cjel-3568	731	12	and	and	CCONJ
cjel-3568	731	13	taking	take	VERB
cjel-3568	731	14	accelerated	accelerate	VERB
cjel-3568	731	15	depreciation	depreciation	NOUN
cjel-3568	731	16	,	,	PUNCT
cjel-3568	731	17	depletion	depletion	NOUN
cjel-3568	731	18	,	,	PUNCT
cjel-3568	731	19	and	and	CCONJ
cjel-3568	731	20	amortization	amortization	NOUN
cjel-3568	731	21	deductions	deduction	NOUN
cjel-3568	731	22	,	,	PUNCT
cjel-3568	731	23	a	a	DET
cjel-3568	731	24	publicly	publicly	ADV
cjel-3568	731	25	traded	trade	VERB
cjel-3568	731	26	partnership	partnership	NOUN
cjel-3568	731	27	allows	allow	VERB
cjel-3568	731	28	a	a	DET
cjel-3568	731	29	significant	significant	ADJ
cjel-3568	731	30	portion	portion	NOUN
cjel-3568	731	31	of	of	ADP
cjel-3568	731	32	the	the	DET
cjel-3568	731	33	partnership	partnership	NOUN
cjel-3568	731	34	’s	’s	PART
cjel-3568	731	35	cash	cash	NOUN
cjel-3568	731	36	to	to	PART
cjel-3568	731	37	flow	flow	VERB
cjel-3568	731	38	to	to	ADP
cjel-3568	731	39	investors	investor	NOUN
cjel-3568	731	40	without	without	ADP
cjel-3568	731	41	the	the	DET
cjel-3568	731	42	recognition	recognition	NOUN
cjel-3568	731	43	of	of	ADP
cjel-3568	731	44	income	income	NOUN
cjel-3568	731	45	for	for	ADP
cjel-3568	731	46	tax	tax	NOUN
cjel-3568	731	47	purposes	purpose	NOUN
cjel-3568	731	48	.	.	PUNCT
cjel-3568	732	1	see	see	VERB
cjel-3568	732	2	fields	field	NOUN
cjel-3568	732	3	et	et	PROPN
cjel-3568	732	4	al	al	PROPN
cjel-3568	732	5	.	.	PROPN
cjel-3568	732	6	,	,	PUNCT
cjel-3568	732	7	supra	supra	PROPN
cjel-3568	732	8	note	note	PROPN
cjel-3568	732	9	157	157	NUM
cjel-3568	732	10	,	,	PUNCT
cjel-3568	732	11	at	at	ADP
cjel-3568	732	12	30	30	NUM
cjel-3568	732	13	.	.	PUNCT
cjel-3568	733	1	this	this	PRON
cjel-3568	733	2	is	be	AUX
cjel-3568	733	3	known	know	VERB
cjel-3568	733	4	as	as	ADP
cjel-3568	733	5	a	a	DET
cjel-3568	733	6	“	"	PUNCT
cjel-3568	733	7	tax	tax	NOUN
cjel-3568	733	8	shield	shield	NOUN
cjel-3568	733	9	.	.	PUNCT
cjel-3568	733	10	”	"	PUNCT
cjel-3568	734	1	see	see	VERB
cjel-3568	734	2	i	i	PROPN
cjel-3568	734	3	d.	d.	PROPN
cjel-3568	734	4	to	to	PART
cjel-3568	734	5	maintain	maintain	VERB
cjel-3568	734	6	their	their	PRON
cjel-3568	734	7	tax	tax	NOUN
cjel-3568	734	8	shield	shield	NOUN
cjel-3568	734	9	,	,	PUNCT
cjel-3568	734	10	publicly	publicly	ADV
cjel-3568	734	11	traded	trade	VERB
cjel-3568	734	12	partnerships	partnership	NOUN
cjel-3568	734	13	plan	plan	VERB
cjel-3568	734	14	periodic	periodic	ADJ
cjel-3568	734	15	,	,	PUNCT
cjel-3568	734	16	regular	regular	ADJ
cjel-3568	734	17	acquisitions	acquisition	NOUN
cjel-3568	734	18	of	of	ADP
cjel-3568	734	19	property	property	NOUN
cjel-3568	734	20	subject	subject	NOUN
cjel-3568	734	21	to	to	ADP
cjel-3568	734	22	depreciation	depreciation	NOUN
cjel-3568	734	23	,	,	PUNCT
cjel-3568	734	24	depletion	depletion	NOUN
cjel-3568	734	25	,	,	PUNCT
cjel-3568	734	26	and	and	CCONJ
cjel-3568	734	27	amortization	amortization	NOUN
cjel-3568	734	28	.	.	PUNCT
cjel-3568	735	1	see	see	VERB
cjel-3568	735	2	i	i	PRON
cjel-3568	735	3	d.	d.	PROPN
cjel-3568	735	4	publicly	publicly	ADV
cjel-3568	735	5	traded	trade	VERB
cjel-3568	735	6	partnerships	partnership	NOUN
cjel-3568	735	7	may	may	AUX
cjel-3568	735	8	pay	pay	VERB
cjel-3568	735	9	more	more	ADJ
cjel-3568	735	10	for	for	ADP
cjel-3568	735	11	property	property	NOUN
cjel-3568	735	12	in	in	ADP
cjel-3568	735	13	subsequent	subsequent	ADJ
cjel-3568	735	14	2016	2016	NUM
cjel-3568	735	15	]	]	PUNCT
cjel-3568	735	16	picking	pick	VERB
cjel-3568	735	17	winners	winner	NOUN
cjel-3568	735	18	and	and	CCONJ
cjel-3568	735	19	losers	loser	NOUN
cjel-3568	735	20	89	89	NUM
cjel-3568	735	21	the	the	DET
cjel-3568	735	22	rationale	rationale	NOUN
cjel-3568	735	23	for	for	ADP
cjel-3568	735	24	the	the	DET
cjel-3568	735	25	exemption	exemption	NOUN
cjel-3568	735	26	from	from	ADP
cjel-3568	735	27	the	the	DET
cjel-3568	735	28	corporate	corporate	ADJ
cjel-3568	735	29	tax	tax	NOUN
cjel-3568	735	30	under	under	ADP
cjel-3568	735	31	section	section	NOUN
cjel-3568	735	32	7704(c	7704(c	NOUN
cjel-3568	735	33	)	)	PUNCT
cjel-3568	735	34	was	be	AUX
cjel-3568	735	35	that	that	SCONJ
cjel-3568	735	36	firms	firm	NOUN
cjel-3568	735	37	undertaking	undertake	VERB
cjel-3568	735	38	active	active	ADJ
cjel-3568	735	39	corporate	corporate	ADJ
cjel-3568	735	40	business	business	NOUN
cjel-3568	735	41	activities	activity	NOUN
cjel-3568	735	42	should	should	AUX
cjel-3568	735	43	pay	pay	VERB
cjel-3568	735	44	the	the	DET
cjel-3568	735	45	corporate	corporate	ADJ
cjel-3568	735	46	income	income	NOUN
cjel-3568	735	47	tax	tax	NOUN
cjel-3568	735	48	,	,	PUNCT
cjel-3568	735	49	and	and	CCONJ
cjel-3568	735	50	entities	entity	NOUN
cjel-3568	735	51	engaged	engage	VERB
cjel-3568	735	52	in	in	ADP
cjel-3568	735	53	activities	activity	NOUN
cjel-3568	735	54	that	that	PRON
cjel-3568	735	55	were	be	AUX
cjel-3568	735	56	essentially	essentially	ADV
cjel-3568	735	57	“	"	PUNCT
cjel-3568	735	58	no	no	PRON
cjel-3568	735	59	more	more	ADJ
cjel-3568	735	60	than	than	ADP
cjel-3568	735	61	investments	investment	NOUN
cjel-3568	735	62	”	"	PUNCT
cjel-3568	735	63	should	should	AUX
cjel-3568	735	64	not.173	not.173	VERB
cjel-3568	735	65	while	while	SCONJ
cjel-3568	735	66	publicly	publicly	ADV
cjel-3568	735	67	traded	trade	VERB
cjel-3568	735	68	partnerships	partnership	NOUN
cjel-3568	735	69	may	may	AUX
cjel-3568	735	70	initially	initially	ADV
cjel-3568	735	71	have	have	AUX
cjel-3568	735	72	been	be	AUX
cjel-3568	735	73	used	use	VERB
cjel-3568	735	74	to	to	PART
cjel-3568	735	75	finance	finance	VERB
cjel-3568	735	76	proven	prove	VERB
cjel-3568	735	77	technologies	technology	NOUN
cjel-3568	735	78	with	with	ADP
cjel-3568	735	79	passive	passive	ADJ
cjel-3568	735	80	income	income	NOUN
cjel-3568	735	81	and	and	CCONJ
cjel-3568	735	82	stable	stable	ADJ
cjel-3568	735	83	cash	cash	NOUN
cjel-3568	735	84	flows,174	flows,174	CCONJ
cjel-3568	735	85	fossil	fossil	NOUN
cjel-3568	735	86	fuel	fuel	NOUN
cjel-3568	735	87	companies	company	NOUN
cjel-3568	735	88	are	be	AUX
cjel-3568	735	89	using	use	VERB
cjel-3568	735	90	the	the	DET
cjel-3568	735	91	entities	entity	NOUN
cjel-3568	735	92	to	to	PART
cjel-3568	735	93	finance	finance	VERB
cjel-3568	735	94	increasingly	increasingly	ADV
cjel-3568	735	95	risky	risky	ADJ
cjel-3568	735	96	extraction	extraction	NOUN
cjel-3568	735	97	activities.175	activities.175	NOUN
cjel-3568	735	98	in	in	ADP
cjel-3568	735	99	2008	2008	NUM
cjel-3568	735	100	the	the	DET
cjel-3568	735	101	emergency	emergency	NOUN
cjel-3568	735	102	economic	economic	ADJ
cjel-3568	735	103	stabilization	stabilization	NOUN
cjel-3568	735	104	act176	act176	PROPN
cjel-3568	735	105	expanded	expand	VERB
cjel-3568	735	106	the	the	DET
cjel-3568	735	107	definition	definition	NOUN
cjel-3568	735	108	of	of	ADP
cjel-3568	735	109	qualifying	qualify	VERB
cjel-3568	735	110	income	income	NOUN
cjel-3568	735	111	for	for	ADP
cjel-3568	735	112	publicly	publicly	ADV
cjel-3568	735	113	traded	trade	VERB
cjel-3568	735	114	partnerships	partnership	NOUN
cjel-3568	735	115	to	to	PART
cjel-3568	735	116	include	include	VERB
cjel-3568	735	117	transportation	transportation	NOUN
cjel-3568	735	118	and	and	CCONJ
cjel-3568	735	119	storage	storage	NOUN
cjel-3568	735	120	of	of	ADP
cjel-3568	735	121	renewable	renewable	ADJ
cjel-3568	735	122	and	and	CCONJ
cjel-3568	735	123	alternative	alternative	ADJ
cjel-3568	735	124	fuels	fuel	NOUN
cjel-3568	735	125	,	,	PUNCT
cjel-3568	735	126	allowing	allow	VERB
cjel-3568	735	127	pipelines	pipeline	NOUN
cjel-3568	735	128	transporting	transport	VERB
cjel-3568	735	129	alternative	alternative	ADJ
cjel-3568	735	130	fuels	fuel	NOUN
cjel-3568	735	131	to	to	PART
cjel-3568	735	132	receive	receive	VERB
cjel-3568	735	133	the	the	DET
cjel-3568	735	134	years	year	NOUN
cjel-3568	735	135	to	to	PART
cjel-3568	735	136	ensure	ensure	VERB
cjel-3568	735	137	that	that	SCONJ
cjel-3568	735	138	they	they	PRON
cjel-3568	735	139	will	will	AUX
cjel-3568	735	140	be	be	AUX
cjel-3568	735	141	able	able	ADJ
cjel-3568	735	142	to	to	PART
cjel-3568	735	143	maintain	maintain	VERB
cjel-3568	735	144	their	their	PRON
cjel-3568	735	145	tax	tax	NOUN
cjel-3568	735	146	shield	shield	NOUN
cjel-3568	735	147	.	.	PUNCT
cjel-3568	736	1	see	see	VERB
cjel-3568	736	2	i	i	PRON
cjel-3568	736	3	d.	d.	PROPN
cjel-3568	736	4	limited	limited	PROPN
cjel-3568	736	5	partners	partner	NOUN
cjel-3568	736	6	enjoy	enjoy	VERB
cjel-3568	736	7	a	a	DET
cjel-3568	736	8	tax	tax	NOUN
cjel-3568	736	9	shield	shield	NOUN
cjel-3568	736	10	that	that	PRON
cjel-3568	736	11	covers	cover	VERB
cjel-3568	736	12	eighty	eighty	NUM
cjel-3568	736	13	percent	percent	NOUN
cjel-3568	736	14	of	of	ADP
cjel-3568	736	15	their	their	PRON
cjel-3568	736	16	distributions	distribution	NOUN
cjel-3568	736	17	.	.	PUNCT
cjel-3568	737	1	see	see	VERB
cjel-3568	737	2	doug	doug	PROPN
cjel-3568	737	3	koplow	koplow	PROPN
cjel-3568	737	4	,	,	PUNCT
cjel-3568	737	5	too	too	ADV
cjel-3568	737	6	big	big	ADJ
cjel-3568	737	7	to	to	PART
cjel-3568	737	8	ignore	ignore	VERB
cjel-3568	737	9	:	:	PUNCT
cjel-3568	737	10	subsidies	subsidy	NOUN
cjel-3568	737	11	to	to	ADP
cjel-3568	737	12	fossil	fossil	NOUN
cjel-3568	737	13	fuel	fuel	NOUN
cjel-3568	737	14	master	master	NOUN
cjel-3568	737	15	limited	limit	VERB
cjel-3568	737	16	partnerships	partnership	NOUN
cjel-3568	737	17	8	8	NUM
cjel-3568	737	18	(	(	PUNCT
cjel-3568	737	19	2013	2013	NUM
cjel-3568	737	20	)	)	PUNCT
cjel-3568	737	21	,	,	PUNCT
cjel-3568	737	22	http://priceofoil.org/content/uploads/2013/07/oci_mlp_2013.pdf	http://priceofoil.org/content/uploads/2013/07/oci_mlp_2013.pdf	PROPN
cjel-3568	738	1	[	[	X
cjel-3568	738	2	http://perma.cc/d4t8-bnsm	http://perma.cc/d4t8-bnsm	NOUN
cjel-3568	738	3	]	]	X
cjel-3568	738	4	.	.	PUNCT
cjel-3568	739	1	173	173	NUM
cjel-3568	739	2	.	.	PUNCT
cjel-3568	740	1	h.r	h.r	PROPN
cjel-3568	740	2	.	.	PROPN
cjel-3568	740	3	rep	rep	PROPN
cjel-3568	740	4	.	.	PROPN
cjel-3568	740	5	100	100	NUM
cjel-3568	740	6	-	-	PUNCT
cjel-3568	740	7	391(ii	391(ii	NUM
cjel-3568	740	8	)	)	PUNCT
cjel-3568	740	9	,	,	PUNCT
cjel-3568	740	10	reprinted	reprint	VERB
cjel-3568	740	11	in	in	ADP
cjel-3568	740	12	1987	1987	NUM
cjel-3568	740	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjel-3568	740	14	.	.	PUNCT
cjel-3568	740	15	2313	2313	NUM
cjel-3568	740	16	-	-	SYM
cjel-3568	740	17	378	378	NUM
cjel-3568	740	18	,	,	PUNCT
cjel-3568	740	19	2313	2313	NUM
cjel-3568	740	20	-	-	SYM
cjel-3568	740	21	683	683	NUM
cjel-3568	740	22	(	(	PUNCT
cjel-3568	740	23	“	"	PUNCT
cjel-3568	740	24	in	in	ADP
cjel-3568	740	25	general	general	ADJ
cjel-3568	740	26	,	,	PUNCT
cjel-3568	740	27	the	the	DET
cjel-3568	740	28	purpose	purpose	NOUN
cjel-3568	740	29	of	of	ADP
cjel-3568	740	30	distinguishing	distinguish	VERB
cjel-3568	740	31	between	between	ADP
cjel-3568	740	32	passive	passive	ADJ
cjel-3568	740	33	-	-	PUNCT
cjel-3568	740	34	type	type	NOUN
cjel-3568	740	35	income	income	NOUN
cjel-3568	740	36	and	and	CCONJ
cjel-3568	740	37	other	other	ADJ
cjel-3568	740	38	income	income	NOUN
cjel-3568	740	39	is	be	AUX
cjel-3568	740	40	to	to	PART
cjel-3568	740	41	distinguish	distinguish	VERB
cjel-3568	740	42	those	those	DET
cjel-3568	740	43	partnerships	partnership	NOUN
cjel-3568	740	44	that	that	PRON
cjel-3568	740	45	are	be	AUX
cjel-3568	740	46	engaged	engage	VERB
cjel-3568	740	47	in	in	ADP
cjel-3568	740	48	activities	activity	NOUN
cjel-3568	740	49	commonly	commonly	ADV
cjel-3568	740	50	considered	consider	VERB
cjel-3568	740	51	as	as	ADV
cjel-3568	740	52	essentially	essentially	ADV
cjel-3568	740	53	no	no	PRON
cjel-3568	740	54	more	more	ADJ
cjel-3568	740	55	than	than	ADP
cjel-3568	740	56	investments	investment	NOUN
cjel-3568	740	57	,	,	PUNCT
cjel-3568	740	58	and	and	CCONJ
cjel-3568	740	59	those	those	DET
cjel-3568	740	60	activities	activity	NOUN
cjel-3568	740	61	more	more	ADV
cjel-3568	740	62	typically	typically	ADV
cjel-3568	740	63	conducted	conduct	VERB
cjel-3568	740	64	in	in	ADP
cjel-3568	740	65	corporate	corporate	ADJ
cjel-3568	740	66	form	form	NOUN
cjel-3568	740	67	that	that	PRON
cjel-3568	740	68	are	be	AUX
cjel-3568	740	69	in	in	ADP
cjel-3568	740	70	the	the	DET
cjel-3568	740	71	nature	nature	NOUN
cjel-3568	740	72	of	of	ADP
cjel-3568	740	73	active	active	ADJ
cjel-3568	740	74	business	business	NOUN
cjel-3568	740	75	activities	activity	NOUN
cjel-3568	740	76	.	.	PUNCT
cjel-3568	741	1	in	in	ADP
cjel-3568	741	2	the	the	DET
cjel-3568	741	3	former	former	ADJ
cjel-3568	741	4	case	case	NOUN
cjel-3568	741	5	,	,	PUNCT
cjel-3568	741	6	the	the	DET
cjel-3568	741	7	rationale	rationale	NOUN
cjel-3568	741	8	for	for	ADP
cjel-3568	741	9	imposing	impose	VERB
cjel-3568	741	10	an	an	DET
cjel-3568	741	11	additional	additional	ADJ
cjel-3568	741	12	corporate	corporate	ADJ
cjel-3568	741	13	-	-	PUNCT
cjel-3568	741	14	level	level	NOUN
cjel-3568	741	15	tax	tax	NOUN
cjel-3568	741	16	on	on	ADP
cjel-3568	741	17	investments	investment	NOUN
cjel-3568	741	18	in	in	ADP
cjel-3568	741	19	publicly	publicly	ADV
cjel-3568	741	20	traded	trade	VERB
cjel-3568	741	21	partnership	partnership	NOUN
cjel-3568	741	22	form	form	NOUN
cjel-3568	741	23	is	be	AUX
cjel-3568	741	24	less	less	ADV
cjel-3568	741	25	compelling	compelling	ADJ
cjel-3568	741	26	,	,	PUNCT
cjel-3568	741	27	because	because	SCONJ
cjel-3568	741	28	purchasers	purchaser	NOUN
cjel-3568	741	29	of	of	ADP
cjel-3568	741	30	such	such	ADJ
cjel-3568	741	31	partnership	partnership	NOUN
cjel-3568	741	32	interest	interest	NOUN
cjel-3568	741	33	could	could	AUX
cjel-3568	741	34	in	in	ADP
cjel-3568	741	35	most	most	ADJ
cjel-3568	741	36	cases	case	NOUN
cjel-3568	741	37	independently	independently	ADV
cjel-3568	741	38	acquire	acquire	VERB
cjel-3568	741	39	such	such	ADJ
cjel-3568	741	40	investments	investment	NOUN
cjel-3568	741	41	(	(	PUNCT
cjel-3568	741	42	or	or	CCONJ
cjel-3568	741	43	the	the	DET
cjel-3568	741	44	income	income	NOUN
cjel-3568	741	45	has	have	AUX
cjel-3568	741	46	already	already	ADV
cjel-3568	741	47	been	be	AUX
cjel-3568	741	48	subject	subject	ADJ
cjel-3568	741	49	to	to	ADP
cjel-3568	741	50	corporate	corporate	ADJ
cjel-3568	741	51	-	-	PUNCT
cjel-3568	741	52	level	level	NOUN
cjel-3568	741	53	tax	tax	NOUN
cjel-3568	741	54	,	,	PUNCT
cjel-3568	741	55	in	in	ADP
cjel-3568	741	56	the	the	DET
cjel-3568	741	57	case	case	NOUN
cjel-3568	741	58	of	of	ADP
cjel-3568	741	59	dividends	dividend	NOUN
cjel-3568	741	60	)	)	PUNCT
cjel-3568	741	61	.	.	PUNCT
cjel-3568	742	1	where	where	SCONJ
cjel-3568	742	2	the	the	DET
cjel-3568	742	3	activity	activity	NOUN
cjel-3568	742	4	of	of	ADP
cjel-3568	742	5	the	the	DET
cjel-3568	742	6	partnership	partnership	NOUN
cjel-3568	742	7	does	do	AUX
cjel-3568	742	8	not	not	PART
cjel-3568	742	9	fall	fall	VERB
cjel-3568	742	10	into	into	ADP
cjel-3568	742	11	the	the	DET
cjel-3568	742	12	category	category	NOUN
cjel-3568	742	13	of	of	ADP
cjel-3568	742	14	generating	generate	VERB
cjel-3568	742	15	passive	passive	ADJ
cjel-3568	742	16	-	-	PUNCT
cjel-3568	742	17	type	type	NOUN
cjel-3568	742	18	income	income	NOUN
cjel-3568	742	19	,	,	PUNCT
cjel-3568	742	20	however	however	ADV
cjel-3568	742	21	,	,	PUNCT
cjel-3568	742	22	it	it	PRON
cjel-3568	742	23	is	be	AUX
cjel-3568	742	24	less	less	ADV
cjel-3568	742	25	likely	likely	ADJ
cjel-3568	742	26	that	that	SCONJ
cjel-3568	742	27	direct	direct	ADJ
cjel-3568	742	28	interests	interest	NOUN
cjel-3568	742	29	in	in	ADP
cjel-3568	742	30	the	the	DET
cjel-3568	742	31	activity	activity	NOUN
cjel-3568	742	32	would	would	AUX
cjel-3568	742	33	be	be	AUX
cjel-3568	742	34	available	available	ADJ
cjel-3568	742	35	to	to	ADP
cjel-3568	742	36	investors	investor	NOUN
cjel-3568	742	37	;	;	PUNCT
cjel-3568	742	38	rather	rather	ADV
cjel-3568	742	39	it	it	PRON
cjel-3568	742	40	is	be	AUX
cjel-3568	742	41	more	more	ADV
cjel-3568	742	42	likely	likely	ADJ
cjel-3568	742	43	that	that	SCONJ
cjel-3568	742	44	such	such	ADJ
cjel-3568	742	45	activities	activity	NOUN
cjel-3568	742	46	would	would	AUX
cjel-3568	742	47	be	be	AUX
cjel-3568	742	48	conducted	conduct	VERB
cjel-3568	742	49	in	in	ADP
cjel-3568	742	50	corporate	corporate	ADJ
cjel-3568	742	51	form	form	NOUN
cjel-3568	742	52	and	and	CCONJ
cjel-3568	742	53	would	would	AUX
cjel-3568	742	54	therefore	therefore	ADV
cjel-3568	742	55	be	be	AUX
cjel-3568	742	56	subject	subject	ADJ
cjel-3568	742	57	to	to	ADP
cjel-3568	742	58	corporate	corporate	ADJ
cjel-3568	742	59	level	level	NOUN
cjel-3568	742	60	tax	tax	NOUN
cjel-3568	742	61	before	before	SCONJ
cjel-3568	742	62	profits	profit	NOUN
cjel-3568	742	63	reached	reach	VERB
cjel-3568	742	64	the	the	DET
cjel-3568	742	65	hands	hand	NOUN
cjel-3568	742	66	of	of	ADP
cjel-3568	742	67	investors	investor	NOUN
cjel-3568	742	68	.	.	PUNCT
cjel-3568	742	69	”	"	PUNCT
cjel-3568	742	70	)	)	PUNCT
cjel-3568	742	71	.	.	PUNCT
cjel-3568	743	1	this	this	DET
cjel-3568	743	2	language	language	NOUN
cjel-3568	743	3	was	be	AUX
cjel-3568	743	4	not	not	PART
cjel-3568	743	5	included	include	VERB
cjel-3568	743	6	in	in	ADP
cjel-3568	743	7	the	the	DET
cjel-3568	743	8	conference	conference	NOUN
cjel-3568	743	9	report	report	NOUN
cjel-3568	743	10	,	,	PUNCT
cjel-3568	743	11	however	however	ADV
cjel-3568	743	12	.	.	PUNCT
cjel-3568	744	1	see	see	VERB
cjel-3568	744	2	h.r	h.r	PROPN
cjel-3568	744	3	.	.	PROPN
cjel-3568	745	1	no	no	INTJ
cjel-3568	745	2	.	.	NOUN
cjel-3568	746	1	100	100	NUM
cjel-3568	746	2	-	-	SYM
cjel-3568	746	3	495	495	NUM
cjel-3568	746	4	(	(	PUNCT
cjel-3568	746	5	1987	1987	NUM
cjel-3568	746	6	)	)	PUNCT
cjel-3568	746	7	(	(	PUNCT
cjel-3568	746	8	conf	conf	NOUN
cjel-3568	746	9	.	.	PUNCT
cjel-3568	746	10	rep	rep	PROPN
cjel-3568	746	11	.	.	PROPN
cjel-3568	746	12	)	)	PUNCT
cjel-3568	746	13	,	,	PUNCT
cjel-3568	746	14	reprinted	reprint	VERB
cjel-3568	746	15	in	in	ADP
cjel-3568	746	16	1987	1987	NUM
cjel-3568	746	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjel-3568	746	18	.	.	PUNCT
cjel-3568	746	19	2313	2313	NUM
cjel-3568	746	20	.	.	PUNCT
cjel-3568	747	1	174	174	NUM
cjel-3568	747	2	.	.	PUNCT
cjel-3568	748	1	see	see	VERB
cjel-3568	748	2	sherlock	sherlock	PROPN
cjel-3568	748	3	&	&	CCONJ
cjel-3568	748	4	keightley	keightley	PROPN
cjel-3568	748	5	,	,	PUNCT
cjel-3568	748	6	supra	supra	PROPN
cjel-3568	748	7	note	note	PROPN
cjel-3568	748	8	157	157	NUM
cjel-3568	748	9	,	,	PUNCT
cjel-3568	748	10	at	at	ADP
cjel-3568	748	11	9	9	NUM
cjel-3568	748	12	.	.	NUM
cjel-3568	748	13	175	175	NUM
cjel-3568	748	14	.	.	PUNCT
cjel-3568	749	1	victor	victor	PROPN
cjel-3568	749	2	fleischer	fleischer	PROPN
cjel-3568	749	3	,	,	PUNCT
cjel-3568	749	4	how	how	SCONJ
cjel-3568	749	5	the	the	DET
cjel-3568	749	6	irs	irs	PROPN
cjel-3568	749	7	encourages	encourage	VERB
cjel-3568	749	8	oil	oil	NOUN
cjel-3568	749	9	and	and	CCONJ
cjel-3568	749	10	gas	gas	NOUN
cjel-3568	749	11	spinoffs	spinoff	NOUN
cjel-3568	749	12	,	,	PUNCT
cjel-3568	749	13	n.y	n.y	PROPN
cjel-3568	749	14	.	.	PROPN
cjel-3568	749	15	times	times	PROPN
cjel-3568	749	16	:	:	PUNCT
cjel-3568	749	17	dealbook	dealbook	VERB
cjel-3568	749	18	(	(	PUNCT
cjel-3568	749	19	june	june	PROPN
cjel-3568	749	20	18	18	NUM
cjel-3568	749	21	,	,	PUNCT
cjel-3568	749	22	2013	2013	NUM
cjel-3568	749	23	,	,	PUNCT
cjel-3568	749	24	10:43	10:43	NUM
cjel-3568	749	25	am	am	NOUN
cjel-3568	749	26	)	)	PUNCT
cjel-3568	749	27	,	,	PUNCT
cjel-3568	749	28	http://dealbook.nytimes.com/2013/06/18/how-the-i-r-sencourages-oil-and-gas-spinoffs/	http://dealbook.nytimes.com/2013/06/18/how-the-i-r-sencourages-oil-and-gas-spinoffs/	PROPN
cjel-3568	750	1	[	[	X
cjel-3568	750	2	https://perma.cc/4j9n-9eu4	https://perma.cc/4j9n-9eu4	X
cjel-3568	750	3	]	]	X
cjel-3568	750	4	(	(	PUNCT
cjel-3568	750	5	“	"	PUNCT
cjel-3568	750	6	the	the	DET
cjel-3568	750	7	problem	problem	NOUN
cjel-3568	750	8	today	today	NOUN
cjel-3568	750	9	is	be	AUX
cjel-3568	750	10	that	that	SCONJ
cjel-3568	750	11	mlps	mlp	NOUN
cjel-3568	750	12	are	be	AUX
cjel-3568	750	13	no	no	ADV
cjel-3568	750	14	longer	long	ADV
cjel-3568	750	15	the	the	DET
cjel-3568	750	16	sleepy	sleepy	ADJ
cjel-3568	750	17	equivalents	equivalent	NOUN
cjel-3568	750	18	of	of	ADP
cjel-3568	750	19	regulated	regulated	ADJ
cjel-3568	750	20	utility	utility	NOUN
cjel-3568	750	21	companies	company	NOUN
cjel-3568	750	22	.	.	PUNCT
cjel-3568	751	1	led	lead	VERB
cjel-3568	751	2	by	by	ADP
cjel-3568	751	3	companies	company	NOUN
cjel-3568	751	4	like	like	ADP
cjel-3568	751	5	kinder	kind	ADJ
cjel-3568	751	6	morgan	morgan	PROPN
cjel-3568	751	7	energy	energy	NOUN
cjel-3568	751	8	partners	partner	NOUN
cjel-3568	751	9	,	,	PUNCT
cjel-3568	751	10	many	many	ADJ
cjel-3568	751	11	mlps	mlp	NOUN
cjel-3568	751	12	are	be	AUX
cjel-3568	751	13	growth	growth	NOUN
cjel-3568	751	14	companies	company	NOUN
cjel-3568	751	15	with	with	ADP
cjel-3568	751	16	volatile	volatile	ADJ
cjel-3568	751	17	earnings	earning	NOUN
cjel-3568	751	18	.	.	PUNCT
cjel-3568	752	1	they	they	PRON
cjel-3568	752	2	hold	hold	VERB
cjel-3568	752	3	out	out	ADP
cjel-3568	752	4	the	the	DET
cjel-3568	752	5	promise	promise	NOUN
cjel-3568	752	6	of	of	ADP
cjel-3568	752	7	capital	capital	NOUN
cjel-3568	752	8	appreciation	appreciation	NOUN
cjel-3568	752	9	,	,	PUNCT
cjel-3568	752	10	not	not	PART
cjel-3568	752	11	just	just	ADV
cjel-3568	752	12	steady	steady	ADJ
cjel-3568	752	13	income	income	NOUN
cjel-3568	752	14	,	,	PUNCT
cjel-3568	752	15	to	to	PART
cjel-3568	752	16	attract	attract	VERB
cjel-3568	752	17	investors	investor	NOUN
cjel-3568	752	18	.	.	PUNCT
cjel-3568	752	19	”	"	PUNCT
cjel-3568	752	20	)	)	PUNCT
cjel-3568	752	21	.	.	PUNCT
cjel-3568	753	1	but	but	CCONJ
cjel-3568	753	2	see	see	VERB
cjel-3568	753	3	h.r	h.r	PROPN
cjel-3568	753	4	.	.	PROPN
cjel-3568	753	5	rep	rep	PROPN
cjel-3568	753	6	.	.	PROPN
cjel-3568	753	7	100	100	NUM
cjel-3568	753	8	-	-	PUNCT
cjel-3568	753	9	391(ii	391(ii	NUM
cjel-3568	753	10	)	)	PUNCT
cjel-3568	753	11	,	,	PUNCT
cjel-3568	753	12	reprinted	reprint	VERB
cjel-3568	753	13	in	in	ADP
cjel-3568	753	14	1987	1987	NUM
cjel-3568	753	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjel-3568	753	16	.	.	PUNCT
cjel-3568	753	17	2313	2313	NUM
cjel-3568	753	18	-	-	SYM
cjel-3568	753	19	378	378	NUM
cjel-3568	753	20	,	,	PUNCT
cjel-3568	753	21	2313	2313	NUM
cjel-3568	753	22	-	-	SYM
cjel-3568	753	23	684	684	NUM
cjel-3568	753	24	(	(	PUNCT
cjel-3568	753	25	“	"	PUNCT
cjel-3568	753	26	in	in	ADP
cjel-3568	753	27	the	the	DET
cjel-3568	753	28	case	case	NOUN
cjel-3568	753	29	of	of	ADP
cjel-3568	753	30	natural	natural	ADJ
cjel-3568	753	31	resources	resource	NOUN
cjel-3568	753	32	activities	activity	NOUN
cjel-3568	753	33	,	,	PUNCT
cjel-3568	753	34	special	special	ADJ
cjel-3568	753	35	considerations	consideration	NOUN
cjel-3568	753	36	apply	apply	VERB
cjel-3568	753	37	.	.	PUNCT
cjel-3568	754	1	thus	thus	ADV
cjel-3568	754	2	,	,	PUNCT
cjel-3568	754	3	passive	passive	ADJ
cjel-3568	754	4	-	-	PUNCT
cjel-3568	754	5	type	type	NOUN
cjel-3568	754	6	income	income	NOUN
cjel-3568	754	7	from	from	ADP
cjel-3568	754	8	such	such	ADJ
cjel-3568	754	9	activities	activity	NOUN
cjel-3568	754	10	is	be	AUX
cjel-3568	754	11	considerably	considerably	ADV
cjel-3568	754	12	broader	broad	ADJ
cjel-3568	754	13	,	,	PUNCT
cjel-3568	754	14	and	and	CCONJ
cjel-3568	754	15	includes	include	VERB
cjel-3568	754	16	income	income	NOUN
cjel-3568	754	17	and	and	CCONJ
cjel-3568	754	18	gains	gain	NOUN
cjel-3568	754	19	from	from	ADP
cjel-3568	754	20	exploration	exploration	NOUN
cjel-3568	754	21	,	,	PUNCT
cjel-3568	754	22	development	development	NOUN
cjel-3568	754	23	,	,	PUNCT
cjel-3568	754	24	mining	mining	NOUN
cjel-3568	754	25	or	or	CCONJ
cjel-3568	754	26	production	production	NOUN
cjel-3568	754	27	,	,	PUNCT
cjel-3568	754	28	refining	refining	NOUN
cjel-3568	754	29	,	,	PUNCT
cjel-3568	754	30	transportation	transportation	NOUN
cjel-3568	754	31	(	(	PUNCT
cjel-3568	754	32	including	include	VERB
cjel-3568	754	33	through	through	ADP
cjel-3568	754	34	pipelines	pipeline	NOUN
cjel-3568	754	35	transporting	transport	VERB
cjel-3568	754	36	gas	gas	NOUN
cjel-3568	754	37	,	,	PUNCT
cjel-3568	754	38	oil	oil	NOUN
cjel-3568	754	39	or	or	CCONJ
cjel-3568	754	40	products	product	NOUN
cjel-3568	754	41	thereof	thereof	ADV
cjel-3568	754	42	)	)	PUNCT
cjel-3568	754	43	,	,	PUNCT
cjel-3568	754	44	or	or	CCONJ
cjel-3568	754	45	marketing	marketing	NOUN
cjel-3568	754	46	of	of	ADP
cjel-3568	754	47	,	,	PUNCT
cjel-3568	754	48	any	any	DET
cjel-3568	754	49	mineral	mineral	NOUN
cjel-3568	754	50	or	or	CCONJ
cjel-3568	754	51	natural	natural	ADJ
cjel-3568	754	52	resource	resource	NOUN
cjel-3568	754	53	,	,	PUNCT
cjel-3568	754	54	including	include	VERB
cjel-3568	754	55	geothermal	geothermal	ADJ
cjel-3568	754	56	energy	energy	NOUN
cjel-3568	754	57	and	and	CCONJ
cjel-3568	754	58	timber	timber	NOUN
cjel-3568	754	59	.	.	PUNCT
cjel-3568	754	60	”	"	PUNCT
cjel-3568	754	61	)	)	PUNCT
cjel-3568	754	62	.	.	PUNCT
cjel-3568	755	1	this	this	DET
cjel-3568	755	2	language	language	NOUN
cjel-3568	755	3	was	be	AUX
cjel-3568	755	4	not	not	PART
cjel-3568	755	5	included	include	VERB
cjel-3568	755	6	in	in	ADP
cjel-3568	755	7	the	the	DET
cjel-3568	755	8	conference	conference	NOUN
cjel-3568	755	9	report	report	NOUN
cjel-3568	755	10	,	,	PUNCT
cjel-3568	755	11	however	however	ADV
cjel-3568	755	12	.	.	PUNCT
cjel-3568	756	1	see	see	VERB
cjel-3568	756	2	h.r	h.r	PROPN
cjel-3568	756	3	.	.	PROPN
cjel-3568	757	1	no	no	INTJ
cjel-3568	757	2	.	.	NOUN
cjel-3568	758	1	100	100	NUM
cjel-3568	758	2	-	-	SYM
cjel-3568	758	3	495	495	NUM
cjel-3568	758	4	(	(	PUNCT
cjel-3568	758	5	1987	1987	NUM
cjel-3568	758	6	)	)	PUNCT
cjel-3568	758	7	(	(	PUNCT
cjel-3568	758	8	conf	conf	NOUN
cjel-3568	758	9	.	.	PUNCT
cjel-3568	758	10	rep	rep	PROPN
cjel-3568	758	11	.	.	PROPN
cjel-3568	758	12	)	)	PUNCT
cjel-3568	758	13	,	,	PUNCT
cjel-3568	758	14	reprinted	reprint	VERB
cjel-3568	758	15	in	in	ADP
cjel-3568	758	16	1987	1987	NUM
cjel-3568	758	17	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
cjel-3568	758	18	.	.	PUNCT
cjel-3568	758	19	2313	2313	NUM
cjel-3568	758	20	.	.	PUNCT
cjel-3568	759	1	176	176	NUM
cjel-3568	759	2	.	.	PUNCT
cjel-3568	760	1	emergency	emergency	NOUN
cjel-3568	760	2	economic	economic	ADJ
cjel-3568	760	3	stabilization	stabilization	NOUN
cjel-3568	760	4	act	act	NOUN
cjel-3568	760	5	,	,	PUNCT
cjel-3568	760	6	12	12	NUM
cjel-3568	760	7	u.s.c	u.s.c	ADJ
cjel-3568	760	8	.	.	PUNCT
cjel-3568	761	1	§	§	PROPN
cjel-3568	761	2	§	§	PROPN
cjel-3568	761	3	5201–61	5201–61	NUM
cjel-3568	761	4	(	(	PUNCT
cjel-3568	761	5	2012	2012	NUM
cjel-3568	761	6	)	)	PUNCT
cjel-3568	761	7	.	.	PUNCT
cjel-3568	762	1	90	90	NUM
cjel-3568	762	2	columbia	columbia	PROPN
cjel-3568	762	3	journal	journal	PROPN
cjel-3568	762	4	of	of	ADP
cjel-3568	762	5	environmental	environmental	ADJ
cjel-3568	762	6	law	law	NOUN
cjel-3568	763	1	[	[	X
cjel-3568	763	2	vol	vol	NOUN
cjel-3568	763	3	.	.	PUNCT
cjel-3568	764	1	41:1	41:1	NUM
cjel-3568	764	2	same	same	ADJ
cjel-3568	764	3	tax	tax	NOUN
cjel-3568	764	4	treatment	treatment	NOUN
cjel-3568	764	5	as	as	ADP
cjel-3568	764	6	petroleum	petroleum	NOUN
cjel-3568	764	7	lines.177	lines.177	PRON
cjel-3568	764	8	the	the	DET
cjel-3568	764	9	internal	internal	ADJ
cjel-3568	764	10	revenue	revenue	NOUN
cjel-3568	764	11	service	service	NOUN
cjel-3568	764	12	(	(	PUNCT
cjel-3568	764	13	“	"	PUNCT
cjel-3568	764	14	irs	irs	PROPN
cjel-3568	764	15	”	"	PUNCT
cjel-3568	764	16	)	)	PUNCT
cjel-3568	764	17	,	,	PUNCT
cjel-3568	764	18	with	with	ADP
cjel-3568	764	19	a	a	DET
cjel-3568	764	20	series	series	NOUN
cjel-3568	764	21	of	of	ADP
cjel-3568	764	22	private	private	ADJ
cjel-3568	764	23	letter	letter	NOUN
cjel-3568	764	24	rulings	ruling	NOUN
cjel-3568	764	25	,	,	PUNCT
cjel-3568	764	26	has	have	AUX
cjel-3568	764	27	further	far	ADV
cjel-3568	764	28	expanded	expand	VERB
cjel-3568	764	29	qualifying	qualifying	NOUN
cjel-3568	764	30	income	income	NOUN
cjel-3568	764	31	to	to	PART
cjel-3568	764	32	reach	reach	VERB
cjel-3568	764	33	businesses	business	NOUN
cjel-3568	764	34	that	that	PRON
cjel-3568	764	35	supply	supply	VERB
cjel-3568	764	36	natural	natural	ADJ
cjel-3568	764	37	resource	resource	NOUN
cjel-3568	764	38	extraction	extraction	NOUN
cjel-3568	764	39	and	and	CCONJ
cjel-3568	764	40	distribution	distribution	NOUN
cjel-3568	764	41	firms	firm	NOUN
cjel-3568	764	42	,	,	PUNCT
cjel-3568	764	43	such	such	ADJ
cjel-3568	764	44	as	as	ADP
cjel-3568	764	45	those	those	PRON
cjel-3568	764	46	that	that	DET
cjel-3568	764	47	supply	supply	NOUN
cjel-3568	764	48	,	,	PUNCT
cjel-3568	764	49	store	store	NOUN
cjel-3568	764	50	,	,	PUNCT
cjel-3568	764	51	and	and	CCONJ
cjel-3568	764	52	transport	transport	NOUN
cjel-3568	764	53	fracturing	fracturing	NOUN
cjel-3568	764	54	fluids	fluid	NOUN
cjel-3568	764	55	,	,	PUNCT
cjel-3568	764	56	and	and	CCONJ
cjel-3568	764	57	remove	remove	VERB
cjel-3568	764	58	,	,	PUNCT
cjel-3568	764	59	treat	treat	VERB
cjel-3568	764	60	and	and	CCONJ
cjel-3568	764	61	dispose	dispose	NOUN
cjel-3568	764	62	of	of	ADP
cjel-3568	764	63	fracturing	fracture	VERB
cjel-3568	764	64	fluid	fluid	NOUN
cjel-3568	764	65	flow	flow	NOUN
cjel-3568	764	66	back.178	back.178	ADJ
cjel-3568	764	67	companies	company	NOUN
cjel-3568	764	68	that	that	PRON
cjel-3568	764	69	lease	lease	VERB
cjel-3568	764	70	equipment	equipment	NOUN
cjel-3568	764	71	to	to	ADP
cjel-3568	764	72	oil	oil	NOUN
cjel-3568	764	73	exploration	exploration	NOUN
cjel-3568	764	74	and	and	CCONJ
cjel-3568	764	75	production	production	NOUN
cjel-3568	764	76	companies	company	NOUN
cjel-3568	764	77	and	and	CCONJ
cjel-3568	764	78	that	that	PRON
cjel-3568	764	79	provide	provide	VERB
cjel-3568	764	80	transportation	transportation	NOUN
cjel-3568	764	81	and	and	CCONJ
cjel-3568	764	82	storage	storage	NOUN
cjel-3568	764	83	for	for	ADP
cjel-3568	764	84	oil	oil	NOUN
cjel-3568	764	85	and	and	CCONJ
cjel-3568	764	86	gas	gas	NOUN
cjel-3568	764	87	and	and	CCONJ
cjel-3568	764	88	deliver	deliver	VERB
cjel-3568	764	89	them	they	PRON
cjel-3568	764	90	from	from	ADP
cjel-3568	764	91	production	production	NOUN
cjel-3568	764	92	to	to	ADP
cjel-3568	764	93	the	the	DET
cjel-3568	764	94	refinery	refinery	NOUN
cjel-3568	764	95	and	and	CCONJ
cjel-3568	764	96	to	to	ADP
cjel-3568	764	97	retailers	retailer	NOUN
cjel-3568	764	98	may	may	AUX
cjel-3568	764	99	also	also	ADV
cjel-3568	764	100	operate	operate	VERB
cjel-3568	764	101	as	as	SCONJ
cjel-3568	764	102	publicly	publicly	ADV
cjel-3568	764	103	traded	trade	VERB
cjel-3568	764	104	partnerships.179	partnerships.179	PROPN
cjel-3568	764	105	6	6	NUM
cjel-3568	764	106	.	.	PUNCT
cjel-3568	764	107	tax	tax	NOUN
cjel-3568	764	108	credits	credit	NOUN
cjel-3568	764	109	in	in	ADP
cjel-3568	764	110	general	general	ADJ
cjel-3568	764	111	,	,	PUNCT
cjel-3568	764	112	tax	tax	NOUN
cjel-3568	764	113	credit	credit	NOUN
cjel-3568	764	114	provisions	provision	NOUN
cjel-3568	764	115	authorize	authorize	VERB
cjel-3568	764	116	taxpayers	taxpayer	NOUN
cjel-3568	764	117	to	to	PART
cjel-3568	764	118	reduce	reduce	VERB
cjel-3568	764	119	their	their	PRON
cjel-3568	764	120	tax	tax	NOUN
cjel-3568	764	121	liabilities	liability	NOUN
cjel-3568	764	122	by	by	ADP
cjel-3568	764	123	an	an	DET
cjel-3568	764	124	amount	amount	NOUN
cjel-3568	764	125	equal	equal	ADJ
cjel-3568	764	126	to	to	ADP
cjel-3568	764	127	a	a	DET
cjel-3568	764	128	certain	certain	ADJ
cjel-3568	764	129	percentage	percentage	NOUN
cjel-3568	764	130	of	of	ADP
cjel-3568	764	131	the	the	DET
cjel-3568	764	132	cost	cost	NOUN
cjel-3568	764	133	basis180	basis180	PROPN
cjel-3568	764	134	of	of	ADP
cjel-3568	764	135	equipment	equipment	NOUN
cjel-3568	764	136	or	or	CCONJ
cjel-3568	764	137	other	other	ADJ
cjel-3568	764	138	property	property	NOUN
cjel-3568	764	139	acquired	acquire	VERB
cjel-3568	764	140	and	and	CCONJ
cjel-3568	764	141	used	use	VERB
cjel-3568	764	142	in	in	ADP
cjel-3568	764	143	connection	connection	NOUN
cjel-3568	764	144	with	with	ADP
cjel-3568	764	145	specified	specified	ADJ
cjel-3568	764	146	activities	activity	NOUN
cjel-3568	764	147	.	.	PUNCT
cjel-3568	765	1	numerous	numerous	ADJ
cjel-3568	765	2	tax	tax	NOUN
cjel-3568	765	3	credits	credit	NOUN
cjel-3568	765	4	are	be	AUX
cjel-3568	765	5	available	available	ADJ
cjel-3568	765	6	to	to	ADP
cjel-3568	765	7	the	the	DET
cjel-3568	765	8	fossil	fossil	NOUN
cjel-3568	765	9	fuel	fuel	NOUN
cjel-3568	765	10	industries	industry	NOUN
cjel-3568	765	11	.	.	PUNCT
cjel-3568	766	1	for	for	ADP
cjel-3568	766	2	example	example	NOUN
cjel-3568	766	3	,	,	PUNCT
cjel-3568	766	4	u.s	u.s	PROPN
cjel-3568	766	5	corporations	corporation	NOUN
cjel-3568	766	6	are	be	AUX
cjel-3568	766	7	entitled	entitle	VERB
cjel-3568	766	8	to	to	PART
cjel-3568	766	9	receive	receive	VERB
cjel-3568	766	10	a	a	DET
cjel-3568	766	11	credit	credit	NOUN
cjel-3568	766	12	for	for	ADP
cjel-3568	766	13	foreign	foreign	ADJ
cjel-3568	766	14	taxes	taxis	NOUN
cjel-3568	766	15	paid.181	paid.181	VERB
cjel-3568	766	16	under	under	ADP
cjel-3568	766	17	a	a	DET
cjel-3568	766	18	special	special	ADJ
cjel-3568	766	19	rule	rule	NOUN
cjel-3568	766	20	,	,	PUNCT
cjel-3568	766	21	corporations	corporation	NOUN
cjel-3568	766	22	are	be	AUX
cjel-3568	766	23	allowed	allow	VERB
cjel-3568	766	24	to	to	PART
cjel-3568	766	25	treat	treat	VERB
cjel-3568	766	26	oil	oil	NOUN
cjel-3568	766	27	and	and	CCONJ
cjel-3568	766	28	gas	gas	NOUN
cjel-3568	766	29	royalty	royalty	NOUN
cjel-3568	766	30	payments	payment	NOUN
cjel-3568	766	31	made	make	VERB
cjel-3568	766	32	to	to	ADP
cjel-3568	766	33	foreign	foreign	ADJ
cjel-3568	766	34	governments	government	NOUN
cjel-3568	766	35	as	as	ADP
cjel-3568	766	36	payments	payment	NOUN
cjel-3568	766	37	of	of	ADP
cjel-3568	766	38	foreign	foreign	ADJ
cjel-3568	766	39	taxes	taxis	NOUN
cjel-3568	766	40	and	and	CCONJ
cjel-3568	766	41	credit	credit	VERB
cjel-3568	766	42	them	they	PRON
cjel-3568	766	43	against	against	ADP
cjel-3568	766	44	the	the	DET
cjel-3568	766	45	company	company	NOUN
cjel-3568	766	46	’s	’s	PART
cjel-3568	766	47	corporate	corporate	ADJ
cjel-3568	766	48	tax	tax	NOUN
cjel-3568	766	49	liability.182	liability.182	NOUN
cjel-3568	766	50	the	the	DET
cjel-3568	766	51	united	united	PROPN
cjel-3568	766	52	states	states	PROPN
cjel-3568	766	53	imposes	impose	VERB
cjel-3568	766	54	a	a	DET
cjel-3568	766	55	federal	federal	ADJ
cjel-3568	766	56	excise	excise	NOUN
cjel-3568	766	57	tax	tax	NOUN
cjel-3568	766	58	of	of	ADP
cjel-3568	766	59	18.4	18.4	NUM
cjel-3568	766	60	cents	cent	NOUN
cjel-3568	766	61	per	per	ADP
cjel-3568	766	62	gallon	gallon	NOUN
cjel-3568	766	63	on	on	ADP
cjel-3568	766	64	gasoline	gasoline	NOUN
cjel-3568	766	65	and	and	CCONJ
cjel-3568	766	66	24.4	24.4	NUM
cjel-3568	766	67	cents	cent	NOUN
cjel-3568	766	68	per	per	ADP
cjel-3568	766	69	gallon	gallon	NOUN
cjel-3568	766	70	on	on	ADP
cjel-3568	766	71	diesel	diesel	NOUN
cjel-3568	766	72	fuels.183	fuels.183	NOUN
cjel-3568	766	73	the	the	DET
cjel-3568	766	74	funds	fund	NOUN
cjel-3568	766	75	are	be	AUX
cjel-3568	766	76	deposited	deposit	VERB
cjel-3568	766	77	in	in	ADP
cjel-3568	766	78	the	the	DET
cjel-3568	766	79	united	united	PROPN
cjel-3568	766	80	states	states	PROPN
cjel-3568	766	81	highway	highway	PROPN
cjel-3568	766	82	trust	trust	PROPN
cjel-3568	766	83	fund,184	fund,184	NOUN
cjel-3568	766	84	177	177	NUM
cjel-3568	766	85	.	.	PUNCT
cjel-3568	767	1	see	see	VERB
cjel-3568	767	2	sherlock	sherlock	PROPN
cjel-3568	767	3	&	&	CCONJ
cjel-3568	767	4	keightley	keightley	PROPN
cjel-3568	767	5	,	,	PUNCT
cjel-3568	767	6	supra	supra	PROPN
cjel-3568	767	7	note	note	PROPN
cjel-3568	767	8	157	157	NUM
cjel-3568	767	9	,	,	PUNCT
cjel-3568	767	10	at	at	ADP
cjel-3568	767	11	7	7	NUM
cjel-3568	767	12	.	.	NOUN
cjel-3568	767	13	178	178	NUM
cjel-3568	767	14	.	.	PUNCT
cjel-3568	768	1	see	see	VERB
cjel-3568	768	2	fleischer	fleischer	PROPN
cjel-3568	768	3	,	,	PUNCT
cjel-3568	768	4	supra	supra	PROPN
cjel-3568	768	5	note	note	PROPN
cjel-3568	768	6	175	175	NUM
cjel-3568	768	7	.	.	PUNCT
cjel-3568	768	8	179	179	NUM
cjel-3568	768	9	.	.	PUNCT
cjel-3568	769	1	see	see	VERB
cjel-3568	769	2	i	i	PRON
cjel-3568	769	3	d.	d.	PROPN
cjel-3568	769	4	180	180	NUM
cjel-3568	769	5	.	.	PUNCT
cjel-3568	770	1	a	a	DET
cjel-3568	770	2	taxpayer	taxpayer	NOUN
cjel-3568	770	3	’s	’s	PART
cjel-3568	770	4	basis	basis	NOUN
cjel-3568	770	5	tracks	track	VERB
cjel-3568	770	6	his	his	PRON
cjel-3568	770	7	investment	investment	NOUN
cjel-3568	770	8	in	in	ADP
cjel-3568	770	9	the	the	DET
cjel-3568	770	10	property	property	NOUN
cjel-3568	770	11	.	.	PUNCT
cjel-3568	771	1	topic	topic	NOUN
cjel-3568	771	2	703	703	NUM
cjel-3568	771	3	—	—	PUNCT
cjel-3568	771	4	basis	basis	NOUN
cjel-3568	771	5	of	of	ADP
cjel-3568	771	6	assets	asset	NOUN
cjel-3568	771	7	,	,	PUNCT
cjel-3568	771	8	irs	irs	PROPN
cjel-3568	771	9	,	,	PUNCT
cjel-3568	771	10	https://www.irs.gov/taxtopics/tc703.html	https://www.irs.gov/taxtopics/tc703.html	NOUN
cjel-3568	772	1	[	[	X
cjel-3568	772	2	https://perma.cc/6eqy-lp7j	https://perma.cc/6eqy-lp7j	X
cjel-3568	772	3	]	]	X
cjel-3568	772	4	(	(	PUNCT
cjel-3568	772	5	last	last	ADJ
cjel-3568	772	6	updated	update	VERB
cjel-3568	772	7	dec	dec	PROPN
cjel-3568	772	8	.	.	PROPN
cjel-3568	772	9	30	30	NUM
cjel-3568	772	10	,	,	PUNCT
cjel-3568	772	11	2015	2015	NUM
cjel-3568	772	12	)	)	PUNCT
cjel-3568	772	13	.	.	PUNCT
cjel-3568	773	1	initially	initially	ADV
cjel-3568	773	2	,	,	PUNCT
cjel-3568	773	3	upon	upon	SCONJ
cjel-3568	773	4	purchasing	purchase	VERB
cjel-3568	773	5	property	property	NOUN
cjel-3568	773	6	,	,	PUNCT
cjel-3568	773	7	a	a	DET
cjel-3568	773	8	taxpayer	taxpayer	NOUN
cjel-3568	773	9	’s	’s	PART
cjel-3568	773	10	basis	basis	NOUN
cjel-3568	773	11	would	would	AUX
cjel-3568	773	12	be	be	AUX
cjel-3568	773	13	the	the	DET
cjel-3568	773	14	price	price	NOUN
cjel-3568	773	15	he	he	PRON
cjel-3568	773	16	paid	pay	VERB
cjel-3568	773	17	for	for	ADP
cjel-3568	773	18	purchasing	purchase	VERB
cjel-3568	773	19	the	the	DET
cjel-3568	773	20	property	property	NOUN
cjel-3568	773	21	plus	plus	CCONJ
cjel-3568	773	22	any	any	DET
cjel-3568	773	23	transaction	transaction	NOUN
cjel-3568	773	24	costs	cost	NOUN
cjel-3568	773	25	,	,	PUNCT
cjel-3568	773	26	such	such	ADJ
cjel-3568	773	27	as	as	ADP
cjel-3568	773	28	attorney	attorney	NOUN
cjel-3568	773	29	’s	’s	PART
cjel-3568	773	30	fees	fee	NOUN
cjel-3568	773	31	,	,	PUNCT
cjel-3568	773	32	brokerage	brokerage	NOUN
cjel-3568	773	33	fees	fee	NOUN
cjel-3568	773	34	,	,	PUNCT
cjel-3568	773	35	or	or	CCONJ
cjel-3568	773	36	survey	survey	NOUN
cjel-3568	773	37	costs	cost	NOUN
cjel-3568	773	38	,	,	PUNCT
cjel-3568	773	39	for	for	ADP
cjel-3568	773	40	example	example	NOUN
cjel-3568	773	41	,	,	PUNCT
cjel-3568	773	42	that	that	SCONJ
cjel-3568	773	43	he	he	PRON
cjel-3568	773	44	incurred	incur	VERB
cjel-3568	773	45	in	in	ADP
cjel-3568	773	46	acquiring	acquire	VERB
cjel-3568	773	47	the	the	DET
cjel-3568	773	48	asset	asset	NOUN
cjel-3568	773	49	.	.	PUNCT
cjel-3568	774	1	see	see	VERB
cjel-3568	774	2	i	i	PRON
cjel-3568	774	3	d.	d.	PROPN
cjel-3568	774	4	a	a	DET
cjel-3568	774	5	taxpayer	taxpayer	NOUN
cjel-3568	774	6	is	be	AUX
cjel-3568	774	7	permitted	permit	VERB
cjel-3568	774	8	to	to	PART
cjel-3568	774	9	recover	recover	VERB
cjel-3568	774	10	her	her	PRON
cjel-3568	774	11	investment	investment	NOUN
cjel-3568	774	12	over	over	ADP
cjel-3568	774	13	time	time	NOUN
cjel-3568	774	14	for	for	ADP
cjel-3568	774	15	most	most	ADJ
cjel-3568	774	16	property	property	NOUN
cjel-3568	774	17	used	use	VERB
cjel-3568	774	18	in	in	ADP
cjel-3568	774	19	her	her	PRON
cjel-3568	774	20	trade	trade	NOUN
cjel-3568	774	21	or	or	CCONJ
cjel-3568	774	22	business	business	NOUN
cjel-3568	774	23	through	through	ADP
cjel-3568	774	24	depreciation	depreciation	NOUN
cjel-3568	774	25	allowances	allowance	NOUN
cjel-3568	774	26	,	,	PUNCT
cjel-3568	774	27	depletion	depletion	NOUN
cjel-3568	774	28	deductions	deduction	NOUN
cjel-3568	774	29	,	,	PUNCT
cjel-3568	774	30	or	or	CCONJ
cjel-3568	774	31	amortization	amortization	NOUN
cjel-3568	774	32	.	.	PUNCT
cjel-3568	775	1	see	see	VERB
cjel-3568	775	2	overview	overview	NOUN
cjel-3568	775	3	of	of	ADP
cjel-3568	775	4	depreciation	depreciation	NOUN
cjel-3568	775	5	,	,	PUNCT
cjel-3568	775	6	supra	supra	PROPN
cjel-3568	775	7	note	note	NOUN
cjel-3568	775	8	77	77	NUM
cjel-3568	775	9	.	.	PUNCT
cjel-3568	776	1	depreciation	depreciation	NOUN
cjel-3568	776	2	,	,	PUNCT
cjel-3568	776	3	depletion	depletion	NOUN
cjel-3568	776	4	,	,	PUNCT
cjel-3568	776	5	and	and	CCONJ
cjel-3568	776	6	amortization	amortization	NOUN
cjel-3568	776	7	deductions	deduction	NOUN
cjel-3568	776	8	are	be	AUX
cjel-3568	776	9	subtracted	subtract	VERB
cjel-3568	776	10	from	from	ADP
cjel-3568	776	11	the	the	DET
cjel-3568	776	12	taxpayer	taxpayer	NOUN
cjel-3568	776	13	’s	’s	PART
cjel-3568	776	14	basis	basis	NOUN
cjel-3568	776	15	in	in	ADP
cjel-3568	776	16	the	the	DET
cjel-3568	776	17	asset	asset	NOUN
cjel-3568	776	18	annually	annually	ADV
cjel-3568	776	19	.	.	PUNCT
cjel-3568	777	1	i	i	PRON
cjel-3568	777	2	d.	d.	PROPN
cjel-3568	777	3	181	181	NUM
cjel-3568	777	4	.	.	PUNCT
cjel-3568	778	1	see	see	VERB
cjel-3568	778	2	i.r.c	i.r.c	NOUN
cjel-3568	778	3	.	.	PUNCT
cjel-3568	779	1	§	§	PROPN
cjel-3568	779	2	901	901	NUM
cjel-3568	779	3	(	(	PUNCT
cjel-3568	779	4	2012	2012	NUM
cjel-3568	779	5	)	)	PUNCT
cjel-3568	779	6	.	.	PUNCT
cjel-3568	780	1	182	182	NUM
cjel-3568	780	2	.	.	PUNCT
cjel-3568	781	1	the	the	DET
cjel-3568	781	2	tax	tax	NOUN
cjel-3568	781	3	credit	credit	NOUN
cjel-3568	781	4	is	be	AUX
cjel-3568	781	5	available	available	ADJ
cjel-3568	781	6	even	even	ADV
cjel-3568	781	7	if	if	SCONJ
cjel-3568	781	8	the	the	DET
cjel-3568	781	9	foreign	foreign	ADJ
cjel-3568	781	10	government	government	NOUN
cjel-3568	781	11	to	to	PART
cjel-3568	781	12	which	which	PRON
cjel-3568	781	13	the	the	DET
cjel-3568	781	14	royalties	royalty	NOUN
cjel-3568	781	15	are	be	AUX
cjel-3568	781	16	being	be	AUX
cjel-3568	781	17	paid	pay	VERB
cjel-3568	781	18	does	do	AUX
cjel-3568	781	19	not	not	PART
cjel-3568	781	20	have	have	VERB
cjel-3568	781	21	an	an	DET
cjel-3568	781	22	income	income	NOUN
cjel-3568	781	23	tax	tax	NOUN
cjel-3568	781	24	,	,	PUNCT
cjel-3568	781	25	as	as	ADP
cjel-3568	781	26	with	with	ADP
cjel-3568	781	27	kuwait	kuwait	PROPN
cjel-3568	781	28	,	,	PUNCT
cjel-3568	781	29	qatar	qatar	PROPN
cjel-3568	781	30	,	,	PUNCT
cjel-3568	781	31	and	and	CCONJ
cjel-3568	781	32	saudi	saudi	PROPN
cjel-3568	781	33	arabia	arabia	PROPN
cjel-3568	781	34	.	.	PUNCT
cjel-3568	782	1	see	see	VERB
cjel-3568	782	2	i	i	PRON
cjel-3568	782	3	d.	d.	PROPN
cjel-3568	782	4	183	183	NUM
cjel-3568	782	5	.	.	PUNCT
cjel-3568	783	1	see	see	VERB
cjel-3568	783	2	i.r.c	i.r.c	NOUN
cjel-3568	783	3	.	.	PUNCT
cjel-3568	784	1	§	§	PROPN
cjel-3568	784	2	4041	4041	NUM
cjel-3568	784	3	(	(	PUNCT
cjel-3568	784	4	supp	supp	PROPN
cjel-3568	784	5	.	.	PUNCT
cjel-3568	784	6	2015	2015	NUM
cjel-3568	784	7	)	)	PUNCT
cjel-3568	784	8	.	.	PUNCT
cjel-3568	785	1	184	184	X
cjel-3568	785	2	.	.	PUNCT
cjel-3568	786	1	the	the	DET
cjel-3568	786	2	excise	excise	NOUN
cjel-3568	786	3	tax	tax	NOUN
cjel-3568	786	4	is	be	AUX
cjel-3568	786	5	not	not	PART
cjel-3568	786	6	indexed	index	VERB
cjel-3568	786	7	to	to	ADP
cjel-3568	786	8	inflation	inflation	NOUN
cjel-3568	786	9	and	and	CCONJ
cjel-3568	786	10	was	be	AUX
cjel-3568	786	11	last	last	ADV
cjel-3568	786	12	raised	raise	VERB
cjel-3568	786	13	in	in	ADP
cjel-3568	786	14	1993	1993	NUM
cjel-3568	786	15	.	.	PUNCT
cjel-3568	787	1	this	this	PRON
cjel-3568	787	2	has	have	AUX
cjel-3568	787	3	led	lead	VERB
cjel-3568	787	4	to	to	ADP
cjel-3568	787	5	shortfalls	shortfall	NOUN
cjel-3568	787	6	in	in	ADP
cjel-3568	787	7	the	the	DET
cjel-3568	787	8	highway	highway	NOUN
cjel-3568	787	9	trust	trust	PROPN
cjel-3568	787	10	fund	fund	PROPN
cjel-3568	787	11	,	,	PUNCT
cjel-3568	787	12	hampering	hamper	VERB
cjel-3568	787	13	the	the	DET
cjel-3568	787	14	federal	federal	ADJ
cjel-3568	787	15	government	government	NOUN
cjel-3568	787	16	’s	’s	PART
cjel-3568	787	17	ability	ability	NOUN
cjel-3568	787	18	to	to	PART
cjel-3568	787	19	fund	fund	VERB
cjel-3568	787	20	2016	2016	NUM
cjel-3568	787	21	]	]	PUNCT
cjel-3568	787	22	picking	pick	VERB
cjel-3568	787	23	winners	winner	NOUN
cjel-3568	787	24	and	and	CCONJ
cjel-3568	787	25	losers	loser	NOUN
cjel-3568	787	26	91	91	NUM
cjel-3568	787	27	which	which	PRON
cjel-3568	787	28	funds	fund	VERB
cjel-3568	787	29	road	road	NOUN
cjel-3568	787	30	construction	construction	NOUN
cjel-3568	787	31	,	,	PUNCT
cjel-3568	787	32	mass	mass	NOUN
cjel-3568	787	33	transit	transit	NOUN
cjel-3568	787	34	,	,	PUNCT
cjel-3568	787	35	and	and	CCONJ
cjel-3568	787	36	the	the	DET
cjel-3568	787	37	cleanup	cleanup	NOUN
cjel-3568	787	38	of	of	ADP
cjel-3568	787	39	fuel	fuel	NOUN
cjel-3568	787	40	leaks	leak	NOUN
cjel-3568	787	41	from	from	ADP
cjel-3568	787	42	underground	underground	ADJ
cjel-3568	787	43	storage	storage	NOUN
cjel-3568	787	44	tanks	tank	NOUN
cjel-3568	787	45	.	.	PUNCT
cjel-3568	788	1	section	section	NOUN
cjel-3568	788	2	6426	6426	NUM
cjel-3568	788	3	provides	provide	VERB
cjel-3568	788	4	a	a	DET
cjel-3568	788	5	credit	credit	NOUN
cjel-3568	788	6	against	against	ADP
cjel-3568	788	7	this	this	DET
cjel-3568	788	8	tax	tax	NOUN
cjel-3568	788	9	for	for	ADP
cjel-3568	788	10	alternative	alternative	ADJ
cjel-3568	788	11	fuels	fuel	NOUN
cjel-3568	788	12	,	,	PUNCT
cjel-3568	788	13	including	include	VERB
cjel-3568	788	14	ethanol	ethanol	NOUN
cjel-3568	788	15	and	and	CCONJ
cjel-3568	788	16	biodiesel	biodiesel	NOUN
cjel-3568	788	17	,	,	PUNCT
cjel-3568	788	18	but	but	CCONJ
cjel-3568	788	19	the	the	DET
cjel-3568	788	20	credit	credit	NOUN
cjel-3568	788	21	also	also	ADV
cjel-3568	788	22	extends	extend	VERB
cjel-3568	788	23	to	to	ADP
cjel-3568	788	24	certain	certain	ADJ
cjel-3568	788	25	fossil	fossil	ADJ
cjel-3568	788	26	fuels	fuel	NOUN
cjel-3568	788	27	,	,	PUNCT
cjel-3568	788	28	such	such	ADJ
cjel-3568	788	29	as	as	ADP
cjel-3568	788	30	natural	natural	ADJ
cjel-3568	788	31	gas.185	gas.185	NOUN
cjel-3568	788	32	fossil	fossil	NOUN
cjel-3568	788	33	fuels	fuel	NOUN
cjel-3568	788	34	have	have	AUX
cjel-3568	788	35	also	also	ADV
cjel-3568	788	36	benefited	benefit	VERB
cjel-3568	788	37	from	from	ADP
cjel-3568	788	38	tax	tax	NOUN
cjel-3568	788	39	credits	credit	NOUN
cjel-3568	788	40	originally	originally	ADV
cjel-3568	788	41	developed	develop	VERB
cjel-3568	788	42	to	to	PART
cjel-3568	788	43	expand	expand	VERB
cjel-3568	788	44	renewable	renewable	ADJ
cjel-3568	788	45	energy	energy	NOUN
cjel-3568	788	46	resources	resource	NOUN
cjel-3568	788	47	.	.	PUNCT
cjel-3568	789	1	the	the	DET
cjel-3568	789	2	credit	credit	NOUN
cjel-3568	789	3	for	for	ADP
cjel-3568	789	4	production	production	NOUN
cjel-3568	789	5	of	of	ADP
cjel-3568	789	6	nonconventional	nonconventional	ADJ
cjel-3568	789	7	fuels	fuel	NOUN
cjel-3568	789	8	has	have	AUX
cjel-3568	789	9	been	be	AUX
cjel-3568	789	10	expanded	expand	VERB
cjel-3568	789	11	to	to	PART
cjel-3568	789	12	include	include	VERB
cjel-3568	789	13	fuels	fuel	NOUN
cjel-3568	789	14	such	such	ADJ
cjel-3568	789	15	as	as	ADP
cjel-3568	789	16	oil	oil	NOUN
cjel-3568	789	17	from	from	ADP
cjel-3568	789	18	shale	shale	NOUN
cjel-3568	789	19	,	,	PUNCT
cjel-3568	789	20	tight	tight	ADJ
cjel-3568	789	21	sandstone	sandstone	NOUN
cjel-3568	789	22	and	and	CCONJ
cjel-3568	789	23	tar	tar	NOUN
cjel-3568	789	24	sands	sand	NOUN
cjel-3568	789	25	,	,	PUNCT
cjel-3568	789	26	natural	natural	ADJ
cjel-3568	789	27	gas	gas	NOUN
cjel-3568	789	28	from	from	ADP
cjel-3568	789	29	geopressurized	geopressurize	VERB
cjel-3568	789	30	brine	brine	NOUN
cjel-3568	789	31	,	,	PUNCT
cjel-3568	789	32	coal	coal	NOUN
cjel-3568	789	33	seams	seam	NOUN
cjel-3568	789	34	,	,	PUNCT
cjel-3568	789	35	and	and	CCONJ
cjel-3568	789	36	coal	coal	NOUN
cjel-3568	789	37	-	-	PUNCT
cjel-3568	789	38	based	base	VERB
cjel-3568	789	39	synthetic	synthetic	ADJ
cjel-3568	789	40	fuels.186	fuels.186	ADJ
cjel-3568	789	41	section	section	NOUN
cjel-3568	789	42	30c	30c	NOUN
cjel-3568	789	43	provides	provide	VERB
cjel-3568	789	44	a	a	DET
cjel-3568	789	45	tax	tax	NOUN
cjel-3568	789	46	credit	credit	NOUN
cjel-3568	789	47	of	of	ADP
cjel-3568	789	48	up	up	ADP
cjel-3568	789	49	to	to	PART
cjel-3568	789	50	thirty	thirty	NUM
cjel-3568	789	51	percent	percent	NOUN
cjel-3568	789	52	of	of	ADP
cjel-3568	789	53	the	the	DET
cjel-3568	789	54	costs	cost	NOUN
cjel-3568	789	55	of	of	ADP
cjel-3568	789	56	alternative	alternative	ADJ
cjel-3568	789	57	fuel	fuel	NOUN
cjel-3568	789	58	vehicle	vehicle	NOUN
cjel-3568	789	59	refueling	refuel	VERB
cjel-3568	789	60	properties.187	properties.187	NOUN
cjel-3568	789	61	section	section	NOUN
cjel-3568	789	62	43	43	NUM
cjel-3568	789	63	provides	provide	VERB
cjel-3568	789	64	a	a	DET
cjel-3568	789	65	tax	tax	NOUN
cjel-3568	789	66	credit	credit	NOUN
cjel-3568	789	67	equal	equal	ADJ
cjel-3568	789	68	to	to	ADP
cjel-3568	789	69	fifteen	fifteen	NUM
cjel-3568	789	70	percent	percent	NOUN
cjel-3568	789	71	of	of	ADP
cjel-3568	789	72	the	the	DET
cjel-3568	789	73	costs	cost	NOUN
cjel-3568	789	74	associated	associate	VERB
cjel-3568	789	75	with	with	ADP
cjel-3568	789	76	enhanced	enhanced	ADJ
cjel-3568	789	77	oil	oil	NOUN
cjel-3568	789	78	recovery	recovery	NOUN
cjel-3568	789	79	,	,	PUNCT
cjel-3568	789	80	which	which	PRON
cjel-3568	789	81	includes	include	VERB
cjel-3568	789	82	hydraulic	hydraulic	ADJ
cjel-3568	789	83	fracturing	fracturing	NOUN
cjel-3568	789	84	and	and	CCONJ
cjel-3568	789	85	other	other	ADJ
cjel-3568	789	86	processes	process	NOUN
cjel-3568	789	87	to	to	PART
cjel-3568	789	88	recover	recover	VERB
cjel-3568	789	89	oil	oil	NOUN
cjel-3568	789	90	and	and	CCONJ
cjel-3568	789	91	gas	gas	NOUN
cjel-3568	789	92	otherwise	otherwise	ADV
cjel-3568	789	93	highway	highway	NOUN
cjel-3568	789	94	repairs	repair	NOUN
cjel-3568	789	95	,	,	PUNCT
cjel-3568	789	96	environmental	environmental	ADJ
cjel-3568	789	97	restoration	restoration	NOUN
cjel-3568	789	98	,	,	PUNCT
cjel-3568	789	99	and	and	CCONJ
cjel-3568	789	100	public	public	ADJ
cjel-3568	789	101	transit	transit	NOUN
cjel-3568	789	102	alternatives	alternative	NOUN
cjel-3568	789	103	.	.	PUNCT
cjel-3568	790	1	see	see	VERB
cjel-3568	790	2	michael	michael	PROPN
cjel-3568	790	3	a.	a.	PROPN
cjel-3568	790	4	memoli	memoli	PROPN
cjel-3568	790	5	,	,	PUNCT
cjel-3568	790	6	congress	congress	PROPN
cjel-3568	790	7	approves	approve	VERB
cjel-3568	790	8	temporary	temporary	ADJ
cjel-3568	790	9	highway	highway	NOUN
cjel-3568	790	10	funding	funding	NOUN
cjel-3568	790	11	measure	measure	NOUN
cjel-3568	790	12	,	,	PUNCT
cjel-3568	790	13	l.a	l.a	PROPN
cjel-3568	790	14	.	.	PROPN
cjel-3568	790	15	times	times	PROPN
cjel-3568	790	16	(	(	PUNCT
cjel-3568	790	17	july	july	PROPN
cjel-3568	790	18	31	31	NUM
cjel-3568	790	19	,	,	PUNCT
cjel-3568	790	20	2014	2014	NUM
cjel-3568	790	21	,	,	PUNCT
cjel-3568	790	22	6:28	6:28	NUM
cjel-3568	790	23	pm	pm	NOUN
cjel-3568	790	24	)	)	PUNCT
cjel-3568	790	25	,	,	PUNCT
cjel-3568	790	26	http://www.latimes.com/nation/politics/la-na-congress-highway-20140731-story.html	http://www.latimes.com/nation/politics/la-na-congress-highway-20140731-story.html	PROPN
cjel-3568	791	1	[	[	X
cjel-3568	791	2	https://perma.cc/s2ej-3666	https://perma.cc/s2ej-3666	X
cjel-3568	791	3	]	]	X
cjel-3568	791	4	.	.	PUNCT
cjel-3568	792	1	the	the	DET
cjel-3568	792	2	excise	excise	NOUN
cjel-3568	792	3	tax	tax	NOUN
cjel-3568	792	4	and	and	CCONJ
cjel-3568	792	5	highway	highway	NOUN
cjel-3568	792	6	trust	trust	PROPN
cjel-3568	792	7	fund	fund	NOUN
cjel-3568	792	8	were	be	AUX
cjel-3568	792	9	established	establish	VERB
cjel-3568	792	10	in	in	ADP
cjel-3568	792	11	1956	1956	NUM
cjel-3568	792	12	to	to	PART
cjel-3568	792	13	finance	finance	VERB
cjel-3568	792	14	the	the	DET
cjel-3568	792	15	development	development	NOUN
cjel-3568	792	16	of	of	ADP
cjel-3568	792	17	the	the	DET
cjel-3568	792	18	united	united	PROPN
cjel-3568	792	19	states	states	PROPN
cjel-3568	792	20	interstate	interstate	ADJ
cjel-3568	792	21	highway	highway	NOUN
cjel-3568	792	22	system	system	NOUN
cjel-3568	792	23	.	.	PUNCT
cjel-3568	793	1	see	see	VERB
cjel-3568	793	2	federal	federal	ADJ
cjel-3568	793	3	aid	aid	NOUN
cjel-3568	793	4	highway	highway	PROPN
cjel-3568	793	5	act	act	NOUN
cjel-3568	793	6	of	of	ADP
cjel-3568	793	7	1956	1956	NUM
cjel-3568	793	8	,	,	PUNCT
cjel-3568	793	9	pub	pub	NOUN
cjel-3568	793	10	.	.	PUNCT
cjel-3568	794	1	l.	l.	PROPN
cjel-3568	794	2	no	no	INTJ
cjel-3568	794	3	.	.	PROPN
cjel-3568	795	1	84	84	NUM
cjel-3568	795	2	-	-	SYM
cjel-3568	795	3	627	627	NUM
cjel-3568	795	4	,	,	PUNCT
cjel-3568	795	5	§	§	PROPN
cjel-3568	795	6	209	209	NUM
cjel-3568	795	7	,	,	PUNCT
cjel-3568	795	8	70	70	NUM
cjel-3568	795	9	stat	stat	NOUN
cjel-3568	795	10	.	.	PUNCT
cjel-3568	796	1	374	374	NUM
cjel-3568	796	2	,	,	PUNCT
cjel-3568	796	3	397–401	397–401	NUM
cjel-3568	796	4	.	.	PUNCT
cjel-3568	797	1	the	the	DET
cjel-3568	797	2	portion	portion	NOUN
cjel-3568	797	3	of	of	ADP
cjel-3568	797	4	the	the	DET
cjel-3568	797	5	fund	fund	NOUN
cjel-3568	797	6	devoted	devote	VERB
cjel-3568	797	7	to	to	ADP
cjel-3568	797	8	developing	develop	VERB
cjel-3568	797	9	mass	mass	NOUN
cjel-3568	797	10	transit	transit	NOUN
cjel-3568	797	11	was	be	AUX
cjel-3568	797	12	created	create	VERB
cjel-3568	797	13	1982	1982	NUM
cjel-3568	797	14	.	.	PUNCT
cjel-3568	798	1	am	be	AUX
cjel-3568	798	2	.	.	PUNCT
cjel-3568	799	1	pub	pub	NOUN
cjel-3568	799	2	.	.	PUNCT
cjel-3568	800	1	transp	transp	PROPN
cjel-3568	800	2	.	.	PUNCT
cjel-3568	801	1	ass’n	ass’n	PROPN
cjel-3568	801	2	,	,	PUNCT
cjel-3568	801	3	the	the	DET
cjel-3568	801	4	safe	safe	ADJ
cjel-3568	801	5	,	,	PUNCT
cjel-3568	801	6	accountable	accountable	ADJ
cjel-3568	801	7	,	,	PUNCT
cjel-3568	801	8	flexible	flexible	ADJ
cjel-3568	801	9	,	,	PUNCT
cjel-3568	801	10	efficient	efficient	ADJ
cjel-3568	801	11	transportation	transportation	PROPN
cjel-3568	801	12	equity	equity	PROPN
cjel-3568	801	13	act	act	PROPN
cjel-3568	801	14	:	:	PUNCT
cjel-3568	801	15	a	a	DET
cjel-3568	801	16	legacy	legacy	NOUN
cjel-3568	801	17	for	for	ADP
cjel-3568	801	18	users	user	NOUN
cjel-3568	801	19	,	,	PUNCT
cjel-3568	801	20	extensions	extension	NOUN
cjel-3568	801	21	,	,	PUNCT
cjel-3568	801	22	and	and	CCONJ
cjel-3568	801	23	other	other	ADJ
cjel-3568	801	24	related	related	ADJ
cjel-3568	801	25	laws	law	NOUN
cjel-3568	801	26	,	,	PUNCT
cjel-3568	801	27	fy	fy	PROPN
cjel-3568	801	28	2004	2004	NUM
cjel-3568	801	29	through	through	ADP
cjel-3568	801	30	fy	fy	PROPN
cjel-3568	801	31	2012	2012	NUM
cjel-3568	801	32	16	16	NUM
cjel-3568	801	33	(	(	PUNCT
cjel-3568	801	34	2012	2012	NUM
cjel-3568	801	35	)	)	PUNCT
cjel-3568	801	36	,	,	PUNCT
cjel-3568	801	37	http://www.apta.com/gap/policyresearch/documents/primer_safetea_lu_funding.pdf	http://www.apta.com/gap/policyresearch/documents/primer_safetea_lu_funding.pdf	PUNCT
cjel-3568	802	1	[	[	X
cjel-3568	802	2	https://perma.cc/jmu4-ns36	https://perma.cc/jmu4-ns36	NOUN
cjel-3568	802	3	]	]	X
cjel-3568	802	4	.	.	PUNCT
cjel-3568	803	1	185	185	NUM
cjel-3568	803	2	.	.	PUNCT
cjel-3568	803	3	i.r.c	i.r.c	NOUN
cjel-3568	803	4	.	.	PUNCT
cjel-3568	804	1	§	§	PROPN
cjel-3568	804	2	6426(d	6426(d	NOUN
cjel-3568	804	3	)	)	PUNCT
cjel-3568	804	4	excludes	exclude	VERB
cjel-3568	804	5	the	the	DET
cjel-3568	804	6	following	following	NOUN
cjel-3568	804	7	from	from	ADP
cjel-3568	804	8	the	the	DET
cjel-3568	804	9	federal	federal	ADJ
cjel-3568	804	10	excise	excise	NOUN
cjel-3568	804	11	tax	tax	NOUN
cjel-3568	804	12	on	on	ADP
cjel-3568	804	13	fuels	fuel	NOUN
cjel-3568	804	14	:	:	PUNCT
cjel-3568	804	15	liquefied	liquefy	VERB
cjel-3568	804	16	petroleum	petroleum	NOUN
cjel-3568	804	17	gas	gas	NOUN
cjel-3568	804	18	(	(	PUNCT
cjel-3568	804	19	“	"	PUNCT
cjel-3568	804	20	lpg	lpg	PROPN
cjel-3568	804	21	”	"	PUNCT
cjel-3568	804	22	)	)	PUNCT
cjel-3568	804	23	,	,	PUNCT
cjel-3568	804	24	compressed	compress	VERB
cjel-3568	804	25	natural	natural	ADJ
cjel-3568	804	26	gas	gas	NOUN
cjel-3568	804	27	(	(	PUNCT
cjel-3568	804	28	“	"	PUNCT
cjel-3568	804	29	cng	cng	X
cjel-3568	804	30	”	"	PUNCT
cjel-3568	804	31	)	)	PUNCT
cjel-3568	804	32	,	,	PUNCT
cjel-3568	804	33	liquefied	liquefy	VERB
cjel-3568	804	34	natural	natural	ADJ
cjel-3568	804	35	gas	gas	NOUN
cjel-3568	804	36	(	(	PUNCT
cjel-3568	804	37	“	"	PUNCT
cjel-3568	804	38	lng	lng	NOUN
cjel-3568	804	39	”	"	PUNCT
cjel-3568	804	40	)	)	PUNCT
cjel-3568	804	41	,	,	PUNCT
cjel-3568	804	42	liquefied	liquefy	VERB
cjel-3568	804	43	hydrogen	hydrogen	NOUN
cjel-3568	804	44	,	,	PUNCT
cjel-3568	804	45	liquid	liquid	ADJ
cjel-3568	804	46	fuel	fuel	NOUN
cjel-3568	804	47	derived	derive	VERB
cjel-3568	804	48	from	from	ADP
cjel-3568	804	49	coal	coal	NOUN
cjel-3568	804	50	,	,	PUNCT
cjel-3568	804	51	liquid	liquid	ADJ
cjel-3568	804	52	hydrocarbon	hydrocarbon	NOUN
cjel-3568	804	53	derived	derive	VERB
cjel-3568	804	54	from	from	ADP
cjel-3568	804	55	biomass	biomass	NOUN
cjel-3568	804	56	,	,	PUNCT
cjel-3568	804	57	and	and	CCONJ
cjel-3568	804	58	other	other	ADJ
cjel-3568	804	59	“	"	PUNCT
cjel-3568	804	60	alternative	alternative	ADJ
cjel-3568	804	61	fuels	fuel	NOUN
cjel-3568	804	62	”	"	PUNCT
cjel-3568	804	63	defined	define	VERB
cjel-3568	804	64	at	at	ADP
cjel-3568	804	65	42	42	NUM
cjel-3568	804	66	u.s.c	u.s.c	ADJ
cjel-3568	804	67	.	.	PUNCT
cjel-3568	805	1	§	§	PROPN
cjel-3568	805	2	13211(2	13211(2	NUM
cjel-3568	805	3	):	):	PUNCT
cjel-3568	805	4	“	"	PUNCT
cjel-3568	805	5	methanol	methanol	NOUN
cjel-3568	805	6	,	,	PUNCT
cjel-3568	805	7	denatured	denature	VERB
cjel-3568	805	8	ethanol	ethanol	NOUN
cjel-3568	805	9	,	,	PUNCT
cjel-3568	805	10	and	and	CCONJ
cjel-3568	805	11	other	other	ADJ
cjel-3568	805	12	alcohols	alcohol	NOUN
cjel-3568	805	13	;	;	PUNCT
cjel-3568	805	14	mixtures	mixture	NOUN
cjel-3568	805	15	containing	contain	VERB
cjel-3568	805	16	85	85	NUM
cjel-3568	805	17	percent	percent	NOUN
cjel-3568	805	18	or	or	CCONJ
cjel-3568	805	19	more	more	ADJ
cjel-3568	805	20	(	(	PUNCT
cjel-3568	805	21	or	or	CCONJ
cjel-3568	805	22	such	such	ADJ
cjel-3568	805	23	other	other	ADJ
cjel-3568	805	24	percentage	percentage	NOUN
cjel-3568	805	25	,	,	PUNCT
cjel-3568	805	26	but	but	CCONJ
cjel-3568	805	27	not	not	PART
cjel-3568	805	28	less	less	ADJ
cjel-3568	805	29	than	than	ADP
cjel-3568	805	30	70	70	NUM
cjel-3568	805	31	percent	percent	NOUN
cjel-3568	805	32	,	,	PUNCT
cjel-3568	805	33	as	as	SCONJ
cjel-3568	805	34	determined	determine	VERB
cjel-3568	805	35	by	by	ADP
cjel-3568	805	36	the	the	DET
cjel-3568	805	37	secretary	secretary	NOUN
cjel-3568	805	38	,	,	PUNCT
cjel-3568	805	39	by	by	ADP
cjel-3568	805	40	rule	rule	NOUN
cjel-3568	805	41	,	,	PUNCT
cjel-3568	805	42	to	to	PART
cjel-3568	805	43	provide	provide	VERB
cjel-3568	805	44	for	for	ADP
cjel-3568	805	45	requirements	requirement	NOUN
cjel-3568	805	46	relating	relate	VERB
cjel-3568	805	47	to	to	ADP
cjel-3568	805	48	cold	cold	ADJ
cjel-3568	805	49	start	start	NOUN
cjel-3568	805	50	,	,	PUNCT
cjel-3568	805	51	safety	safety	NOUN
cjel-3568	805	52	,	,	PUNCT
cjel-3568	805	53	or	or	CCONJ
cjel-3568	805	54	vehicle	vehicle	NOUN
cjel-3568	805	55	functions	function	NOUN
cjel-3568	805	56	)	)	PUNCT
cjel-3568	805	57	by	by	ADP
cjel-3568	805	58	volume	volume	NOUN
cjel-3568	805	59	of	of	ADP
cjel-3568	805	60	methanol	methanol	NOUN
cjel-3568	805	61	,	,	PUNCT
cjel-3568	805	62	denatured	denature	VERB
cjel-3568	805	63	ethanol	ethanol	NOUN
cjel-3568	805	64	,	,	PUNCT
cjel-3568	805	65	and	and	CCONJ
cjel-3568	805	66	other	other	ADJ
cjel-3568	805	67	alcohols	alcohol	NOUN
cjel-3568	805	68	with	with	ADP
cjel-3568	805	69	gasoline	gasoline	NOUN
cjel-3568	805	70	or	or	CCONJ
cjel-3568	805	71	other	other	ADJ
cjel-3568	805	72	fuels	fuel	NOUN
cjel-3568	805	73	;	;	PUNCT
cjel-3568	805	74	natural	natural	ADJ
cjel-3568	805	75	gas	gas	NOUN
cjel-3568	805	76	,	,	PUNCT
cjel-3568	805	77	including	include	VERB
cjel-3568	805	78	liquid	liquid	ADJ
cjel-3568	805	79	fuels	fuel	NOUN
cjel-3568	805	80	domestically	domestically	ADV
cjel-3568	805	81	produced	produce	VERB
cjel-3568	805	82	from	from	ADP
cjel-3568	805	83	natural	natural	ADJ
cjel-3568	805	84	gas	gas	NOUN
cjel-3568	805	85	;	;	PUNCT
cjel-3568	805	86	liquefied	liquefy	VERB
cjel-3568	805	87	petroleum	petroleum	NOUN
cjel-3568	805	88	gas	gas	NOUN
cjel-3568	805	89	;	;	PUNCT
cjel-3568	805	90	hydrogen	hydrogen	NOUN
cjel-3568	805	91	;	;	PUNCT
cjel-3568	805	92	coal	coal	NOUN
cjel-3568	805	93	-	-	PUNCT
cjel-3568	805	94	derived	derive	VERB
cjel-3568	805	95	liquid	liquid	ADJ
cjel-3568	805	96	fuels	fuel	NOUN
cjel-3568	805	97	;	;	PUNCT
cjel-3568	805	98	fuels	fuel	NOUN
cjel-3568	805	99	(	(	PUNCT
cjel-3568	805	100	other	other	ADJ
cjel-3568	805	101	than	than	ADP
cjel-3568	805	102	alcohol	alcohol	NOUN
cjel-3568	805	103	)	)	PUNCT
cjel-3568	805	104	derived	derive	VERB
cjel-3568	805	105	from	from	ADP
cjel-3568	805	106	biological	biological	ADJ
cjel-3568	805	107	materials	material	NOUN
cjel-3568	805	108	;	;	PUNCT
cjel-3568	805	109	electricity	electricity	NOUN
cjel-3568	805	110	(	(	PUNCT
cjel-3568	805	111	including	include	VERB
cjel-3568	805	112	electricity	electricity	NOUN
cjel-3568	805	113	from	from	ADP
cjel-3568	805	114	solar	solar	ADJ
cjel-3568	805	115	energy	energy	NOUN
cjel-3568	805	116	)	)	PUNCT
cjel-3568	805	117	;	;	PUNCT
cjel-3568	805	118	and	and	CCONJ
cjel-3568	805	119	any	any	DET
cjel-3568	805	120	other	other	ADJ
cjel-3568	805	121	fuel	fuel	NOUN
cjel-3568	805	122	the	the	DET
cjel-3568	805	123	secretary	secretary	NOUN
cjel-3568	805	124	determines	determine	VERB
cjel-3568	805	125	,	,	PUNCT
cjel-3568	805	126	by	by	ADP
cjel-3568	805	127	rule	rule	NOUN
cjel-3568	805	128	,	,	PUNCT
cjel-3568	805	129	is	be	AUX
cjel-3568	805	130	substantially	substantially	ADV
cjel-3568	805	131	not	not	PART
cjel-3568	805	132	petroleum	petroleum	NOUN
cjel-3568	805	133	and	and	CCONJ
cjel-3568	805	134	would	would	AUX
cjel-3568	805	135	yield	yield	VERB
cjel-3568	805	136	substantial	substantial	ADJ
cjel-3568	805	137	energy	energy	NOUN
cjel-3568	805	138	security	security	NOUN
cjel-3568	805	139	benefits	benefit	NOUN
cjel-3568	805	140	and	and	CCONJ
cjel-3568	805	141	substantial	substantial	ADJ
cjel-3568	805	142	environmental	environmental	ADJ
cjel-3568	805	143	benefits	benefit	NOUN
cjel-3568	805	144	.	.	PUNCT
cjel-3568	805	145	”	"	PUNCT
cjel-3568	805	146	i.r.c	i.r.c	NOUN
cjel-3568	805	147	.	.	PUNCT
cjel-3568	806	1	§	§	PROPN
cjel-3568	806	2	6426(d	6426(d	NOUN
cjel-3568	806	3	)	)	PUNCT
cjel-3568	806	4	(	(	PUNCT
cjel-3568	806	5	supp	supp	PROPN
cjel-3568	806	6	.	.	PUNCT
cjel-3568	806	7	2014	2014	NUM
cjel-3568	806	8	)	)	PUNCT
cjel-3568	806	9	;	;	PUNCT
cjel-3568	807	1	42	42	NUM
cjel-3568	807	2	u.s.c	u.s.c	ADJ
cjel-3568	807	3	.	.	PUNCT
cjel-3568	808	1	§	§	PROPN
cjel-3568	808	2	13211(2	13211(2	NUM
cjel-3568	808	3	)	)	PUNCT
cjel-3568	808	4	(	(	PUNCT
cjel-3568	808	5	2012	2012	NUM
cjel-3568	808	6	)	)	PUNCT
cjel-3568	808	7	.	.	PUNCT
cjel-3568	809	1	186	186	NUM
cjel-3568	809	2	.	.	PUNCT
cjel-3568	809	3	i.r.c	i.r.c	NOUN
cjel-3568	809	4	.	.	PUNCT
cjel-3568	810	1	§	§	PROPN
cjel-3568	810	2	45	45	NUM
cjel-3568	810	3	(	(	PUNCT
cjel-3568	810	4	supp	supp	NOUN
cjel-3568	810	5	.	.	PUNCT
cjel-3568	810	6	2015	2015	NUM
cjel-3568	810	7	)	)	PUNCT
cjel-3568	810	8	.	.	PUNCT
cjel-3568	811	1	187	187	NUM
cjel-3568	811	2	.	.	PUNCT
cjel-3568	811	3	i.r.c	i.r.c	NOUN
cjel-3568	811	4	.	.	PUNCT
cjel-3568	812	1	§	§	PROPN
cjel-3568	812	2	30c	30c	NOUN
cjel-3568	812	3	(	(	PUNCT
cjel-3568	812	4	supp	supp	NOUN
cjel-3568	812	5	.	.	PUNCT
cjel-3568	812	6	2015	2015	NUM
cjel-3568	812	7	)	)	PUNCT
cjel-3568	812	8	.	.	PUNCT
cjel-3568	813	1	the	the	DET
cjel-3568	813	2	properties	property	NOUN
cjel-3568	813	3	that	that	PRON
cjel-3568	813	4	qualify	qualify	VERB
cjel-3568	813	5	for	for	ADP
cjel-3568	813	6	this	this	DET
cjel-3568	813	7	credit	credit	NOUN
cjel-3568	813	8	allow	allow	VERB
cjel-3568	813	9	public	public	ADJ
cjel-3568	813	10	refueling	refueling	NOUN
cjel-3568	813	11	for	for	ADP
cjel-3568	813	12	vehicles	vehicle	NOUN
cjel-3568	813	13	that	that	PRON
cjel-3568	813	14	use	use	VERB
cjel-3568	813	15	fuels	fuel	NOUN
cjel-3568	813	16	comprised	comprise	VERB
cjel-3568	813	17	of	of	ADP
cjel-3568	813	18	:	:	PUNCT
cjel-3568	813	19	(	(	PUNCT
cjel-3568	813	20	1	1	X
cjel-3568	813	21	)	)	PUNCT
cjel-3568	813	22	electricity	electricity	NOUN
cjel-3568	813	23	,	,	PUNCT
cjel-3568	813	24	(	(	PUNCT
cjel-3568	813	25	2	2	X
cjel-3568	813	26	)	)	PUNCT
cjel-3568	813	27	at	at	ADV
cjel-3568	813	28	least	least	ADV
cjel-3568	813	29	twenty	twenty	NUM
cjel-3568	813	30	percent	percent	NOUN
cjel-3568	813	31	biodeisel	biodeisel	NOUN
cjel-3568	813	32	,	,	PUNCT
cjel-3568	813	33	or	or	CCONJ
cjel-3568	813	34	(	(	PUNCT
cjel-3568	813	35	3	3	X
cjel-3568	813	36	)	)	SYM
cjel-3568	813	37	eighty	eighty	NUM
cjel-3568	813	38	-	-	PUNCT
cjel-3568	813	39	five	five	NUM
cjel-3568	813	40	percent	percent	NOUN
cjel-3568	813	41	by	by	ADP
cjel-3568	813	42	volume	volume	NOUN
cjel-3568	813	43	of	of	ADP
cjel-3568	813	44	ethanol	ethanol	NOUN
cjel-3568	813	45	,	,	PUNCT
cjel-3568	813	46	natural	natural	ADJ
cjel-3568	813	47	gas	gas	NOUN
cjel-3568	813	48	,	,	PUNCT
cjel-3568	813	49	compressed	compress	VERB
cjel-3568	813	50	natural	natural	ADJ
cjel-3568	813	51	gas	gas	NOUN
cjel-3568	813	52	,	,	PUNCT
cjel-3568	813	53	liquefied	liquefy	VERB
cjel-3568	813	54	natural	natural	ADJ
cjel-3568	813	55	gas	gas	NOUN
cjel-3568	813	56	and	and	CCONJ
cjel-3568	813	57	compressed	compress	VERB
cjel-3568	813	58	natural	natural	ADJ
cjel-3568	813	59	gas	gas	NOUN
cjel-3568	813	60	(	(	PUNCT
cjel-3568	813	61	methane	methane	NOUN
cjel-3568	813	62	)	)	PUNCT
cjel-3568	813	63	,	,	PUNCT
cjel-3568	813	64	liquefied	liquefy	VERB
cjel-3568	813	65	petroleum	petroleum	NOUN
cjel-3568	813	66	gas	gas	NOUN
cjel-3568	813	67	(	(	PUNCT
cjel-3568	813	68	propane	propane	NOUN
cjel-3568	813	69	and	and	CCONJ
cjel-3568	813	70	butane	butane	NOUN
cjel-3568	813	71	)	)	PUNCT
cjel-3568	813	72	,	,	PUNCT
cjel-3568	813	73	and	and	CCONJ
cjel-3568	813	74	hydrogen	hydrogen	NOUN
cjel-3568	813	75	.	.	PUNCT
cjel-3568	814	1	see	see	VERB
cjel-3568	814	2	i	i	PRON
cjel-3568	814	3	d.	d.	PROPN
cjel-3568	814	4	92	92	NUM
cjel-3568	814	5	columbia	columbia	PROPN
cjel-3568	814	6	journal	journal	PROPN
cjel-3568	814	7	of	of	ADP
cjel-3568	814	8	environmental	environmental	ADJ
cjel-3568	814	9	law	law	NOUN
cjel-3568	815	1	[	[	X
cjel-3568	815	2	vol	vol	NOUN
cjel-3568	815	3	.	.	PUNCT
cjel-3568	816	1	41:1	41:1	NUM
cjel-3568	816	2	inaccessible	inaccessible	ADJ
cjel-3568	816	3	through	through	ADP
cjel-3568	816	4	the	the	DET
cjel-3568	816	5	conventional	conventional	ADJ
cjel-3568	816	6	drilling	drilling	NOUN
cjel-3568	816	7	process.188	process.188	NOUN
cjel-3568	816	8	in	in	ADP
cjel-3568	816	9	the	the	DET
cjel-3568	816	10	hydraulic	hydraulic	ADJ
cjel-3568	816	11	fracturing	fracturing	NOUN
cjel-3568	816	12	process	process	NOUN
cjel-3568	816	13	,	,	PUNCT
cjel-3568	816	14	fluids	fluid	NOUN
cjel-3568	816	15	are	be	AUX
cjel-3568	816	16	injected	inject	VERB
cjel-3568	816	17	into	into	ADP
cjel-3568	816	18	a	a	DET
cjel-3568	816	19	well	well	ADJ
cjel-3568	816	20	bore	bore	NOUN
cjel-3568	816	21	under	under	ADP
cjel-3568	816	22	high	high	ADJ
cjel-3568	816	23	pressure	pressure	NOUN
cjel-3568	816	24	to	to	PART
cjel-3568	816	25	create	create	VERB
cjel-3568	816	26	cracks	crack	NOUN
cjel-3568	816	27	in	in	ADP
cjel-3568	816	28	the	the	DET
cjel-3568	816	29	rock	rock	NOUN
cjel-3568	816	30	and	and	CCONJ
cjel-3568	816	31	accelerate	accelerate	VERB
cjel-3568	816	32	the	the	DET
cjel-3568	816	33	flow	flow	NOUN
cjel-3568	816	34	of	of	ADP
cjel-3568	816	35	oil	oil	NOUN
cjel-3568	816	36	and	and	CCONJ
cjel-3568	816	37	natural	natural	ADJ
cjel-3568	816	38	gas	gas	NOUN
cjel-3568	816	39	to	to	ADP
cjel-3568	816	40	the	the	DET
cjel-3568	816	41	surface.189	surface.189	PROPN
cjel-3568	816	42	companies	company	NOUN
cjel-3568	816	43	using	use	VERB
cjel-3568	816	44	injectant	injectant	ADJ
cjel-3568	816	45	methods	method	NOUN
cjel-3568	816	46	that	that	PRON
cjel-3568	816	47	are	be	AUX
cjel-3568	816	48	not	not	PART
cjel-3568	816	49	hydrocarbon	hydrocarbon	NOUN
cjel-3568	816	50	-	-	PUNCT
cjel-3568	816	51	based	base	VERB
cjel-3568	816	52	may	may	AUX
cjel-3568	816	53	also	also	ADV
cjel-3568	816	54	deduct	deduct	VERB
cjel-3568	816	55	the	the	DET
cjel-3568	816	56	costs	cost	NOUN
cjel-3568	816	57	associated	associate	VERB
cjel-3568	816	58	with	with	ADP
cjel-3568	816	59	those	those	DET
cjel-3568	816	60	injectants.190	injectants.190	ADJ
cjel-3568	816	61	sections	section	NOUN
cjel-3568	816	62	48a	48a	NOUN
cjel-3568	816	63	and	and	CCONJ
cjel-3568	816	64	48b	48b	NOUN
cjel-3568	816	65	provide	provide	VERB
cjel-3568	816	66	a	a	DET
cjel-3568	816	67	credit	credit	NOUN
cjel-3568	816	68	for	for	ADP
cjel-3568	816	69	investments	investment	NOUN
cjel-3568	816	70	in	in	ADP
cjel-3568	816	71	“	"	PUNCT
cjel-3568	816	72	clean	clean	ADJ
cjel-3568	816	73	coal	coal	NOUN
cjel-3568	816	74	,	,	PUNCT
cjel-3568	816	75	”	"	PUNCT
cjel-3568	816	76	coal	coal	NOUN
cjel-3568	816	77	for	for	SCONJ
cjel-3568	816	78	which	which	DET
cjel-3568	816	79	emissions	emission	NOUN
cjel-3568	816	80	from	from	ADP
cjel-3568	816	81	the	the	DET
cjel-3568	816	82	combustion	combustion	NOUN
cjel-3568	816	83	of	of	ADP
cjel-3568	816	84	that	that	DET
cjel-3568	816	85	coal	coal	NOUN
cjel-3568	816	86	have	have	AUX
cjel-3568	816	87	been	be	AUX
cjel-3568	816	88	offset	offset	VERB
cjel-3568	816	89	or	or	CCONJ
cjel-3568	816	90	reduced.191	reduced.191	VERB
cjel-3568	816	91	during	during	ADP
cjel-3568	816	92	the	the	DET
cjel-3568	816	93	energy	energy	NOUN
cjel-3568	816	94	production	production	NOUN
cjel-3568	816	95	process	process	NOUN
cjel-3568	816	96	,	,	PUNCT
cjel-3568	816	97	coal	coal	NOUN
cjel-3568	816	98	gasification	gasification	NOUN
cjel-3568	816	99	and	and	CCONJ
cjel-3568	816	100	integrated	integrate	VERB
cjel-3568	816	101	gasification	gasification	NOUN
cjel-3568	816	102	combined	combine	VERB
cjel-3568	816	103	cycle	cycle	NOUN
cjel-3568	816	104	projects	project	NOUN
cjel-3568	816	105	segregate	segregate	VERB
cjel-3568	816	106	carbon	carbon	NOUN
cjel-3568	816	107	dioxide	dioxide	NOUN
cjel-3568	816	108	emissions	emission	NOUN
cjel-3568	816	109	,	,	PUNCT
cjel-3568	816	110	capture	capture	VERB
cjel-3568	816	111	them	they	PRON
cjel-3568	816	112	and	and	CCONJ
cjel-3568	816	113	then	then	ADV
cjel-3568	816	114	sequester	sequester	VERB
cjel-3568	816	115	them	they	PRON
cjel-3568	816	116	underground	underground	ADV
cjel-3568	816	117	for	for	ADP
cjel-3568	816	118	long	long	ADJ
cjel-3568	816	119	-	-	PUNCT
cjel-3568	816	120	term	term	NOUN
cjel-3568	816	121	storage.192	storage.192	NOUN
cjel-3568	816	122	the	the	DET
cjel-3568	816	123	tax	tax	NOUN
cjel-3568	816	124	credit	credit	NOUN
cjel-3568	816	125	is	be	AUX
cjel-3568	816	126	equal	equal	ADJ
cjel-3568	816	127	to	to	ADP
cjel-3568	816	128	twenty	twenty	NUM
cjel-3568	816	129	percent	percent	NOUN
cjel-3568	816	130	of	of	ADP
cjel-3568	816	131	the	the	DET
cjel-3568	816	132	tax	tax	NOUN
cjel-3568	816	133	basis	basis	NOUN
cjel-3568	816	134	of	of	ADP
cjel-3568	816	135	integrated	integrate	VERB
cjel-3568	816	136	gasification	gasification	NOUN
cjel-3568	816	137	combined	combine	VERB
cjel-3568	816	138	cycle	cycle	NOUN
cjel-3568	816	139	property	property	NOUN
cjel-3568	816	140	and	and	CCONJ
cjel-3568	816	141	fifteen	fifteen	NUM
cjel-3568	816	142	percent	percent	NOUN
cjel-3568	816	143	of	of	ADP
cjel-3568	816	144	the	the	DET
cjel-3568	816	145	basis	basis	NOUN
cjel-3568	816	146	for	for	ADP
cjel-3568	816	147	other	other	ADJ
cjel-3568	816	148	advanced	advanced	ADJ
cjel-3568	816	149	coal	coal	NOUN
cjel-3568	816	150	-	-	PUNCT
cjel-3568	816	151	based	base	VERB
cjel-3568	816	152	generation	generation	NOUN
cjel-3568	816	153	technologies.193	technologies.193	PROPN
cjel-3568	816	154	fossil	fossil	NOUN
cjel-3568	816	155	fuels	fuel	NOUN
cjel-3568	816	156	have	have	AUX
cjel-3568	816	157	enjoyed	enjoy	VERB
cjel-3568	816	158	over	over	ADP
cjel-3568	816	159	one	one	NUM
cjel-3568	816	160	hundred	hundred	NUM
cjel-3568	816	161	years	year	NOUN
cjel-3568	816	162	of	of	ADP
cjel-3568	816	163	public	public	ADJ
cjel-3568	816	164	support	support	NOUN
cjel-3568	816	165	through	through	ADP
cjel-3568	816	166	a	a	DET
cjel-3568	816	167	broad	broad	ADJ
cjel-3568	816	168	variety	variety	NOUN
cjel-3568	816	169	of	of	ADP
cjel-3568	816	170	mechanisms	mechanism	NOUN
cjel-3568	816	171	.	.	PUNCT
cjel-3568	817	1	these	these	DET
cjel-3568	817	2	inducements	inducement	NOUN
cjel-3568	817	3	are	be	AUX
cjel-3568	817	4	no	no	ADV
cjel-3568	817	5	longer	long	ADV
cjel-3568	817	6	necessary	necessary	ADJ
cjel-3568	817	7	to	to	PART
cjel-3568	817	8	encourage	encourage	VERB
cjel-3568	817	9	startup	startup	NOUN
cjel-3568	817	10	capital	capital	NOUN
cjel-3568	817	11	investment	investment	NOUN
cjel-3568	817	12	.	.	PUNCT
cjel-3568	818	1	furthermore	furthermore	ADV
cjel-3568	818	2	,	,	PUNCT
cjel-3568	818	3	the	the	DET
cjel-3568	818	4	global	global	ADJ
cjel-3568	818	5	market	market	NOUN
cjel-3568	818	6	for	for	ADP
cjel-3568	818	7	these	these	DET
cjel-3568	818	8	fuels	fuel	NOUN
cjel-3568	818	9	undermines	undermine	VERB
cjel-3568	818	10	any	any	DET
cjel-3568	818	11	subsidies	subsidy	NOUN
cjel-3568	818	12	intended	intend	VERB
cjel-3568	818	13	to	to	PART
cjel-3568	818	14	reduce	reduce	VERB
cjel-3568	818	15	and	and	CCONJ
cjel-3568	818	16	stabilize	stabilize	VERB
cjel-3568	818	17	prices	price	NOUN
cjel-3568	818	18	for	for	ADP
cjel-3568	818	19	consumers	consumer	NOUN
cjel-3568	818	20	.	.	PUNCT
cjel-3568	819	1	the	the	DET
cjel-3568	819	2	negative	negative	ADJ
cjel-3568	819	3	environmental	environmental	ADJ
cjel-3568	819	4	and	and	CCONJ
cjel-3568	819	5	health	health	NOUN
cjel-3568	819	6	impacts	impact	NOUN
cjel-3568	819	7	alone	alone	ADV
cjel-3568	819	8	suggest	suggest	VERB
cjel-3568	819	9	that	that	SCONJ
cjel-3568	819	10	support	support	NOUN
cjel-3568	819	11	for	for	ADP
cjel-3568	819	12	these	these	DET
cjel-3568	819	13	fuels	fuel	NOUN
cjel-3568	819	14	should	should	AUX
cjel-3568	819	15	be	be	AUX
cjel-3568	819	16	reduced	reduce	VERB
cjel-3568	819	17	or	or	CCONJ
cjel-3568	819	18	eliminated	eliminate	VERB
cjel-3568	819	19	.	.	PUNCT
cjel-3568	820	1	nevertheless	nevertheless	ADV
cjel-3568	820	2	,	,	PUNCT
cjel-3568	820	3	the	the	DET
cjel-3568	820	4	united	united	PROPN
cjel-3568	820	5	states	states	PROPN
cjel-3568	820	6	continues	continue	VERB
cjel-3568	820	7	to	to	PART
cjel-3568	820	8	provide	provide	VERB
cjel-3568	820	9	substantial	substantial	ADJ
cjel-3568	820	10	support	support	NOUN
cjel-3568	820	11	for	for	ADP
cjel-3568	820	12	fossil	fossil	ADJ
cjel-3568	820	13	fuels	fuel	NOUN
cjel-3568	820	14	through	through	ADP
cjel-3568	820	15	the	the	DET
cjel-3568	820	16	income	income	NOUN
cjel-3568	820	17	tax.194	tax.194	NOUN
cjel-3568	820	18	188	188	NUM
cjel-3568	820	19	.	.	PUNCT
cjel-3568	820	20	i.r.c	i.r.c	NOUN
cjel-3568	820	21	.	.	PUNCT
cjel-3568	821	1	§	§	PROPN
cjel-3568	821	2	43	43	NUM
cjel-3568	821	3	(	(	PUNCT
cjel-3568	821	4	2012	2012	NUM
cjel-3568	821	5	)	)	PUNCT
cjel-3568	821	6	.	.	PUNCT
cjel-3568	822	1	189	189	NUM
cjel-3568	822	2	.	.	PUNCT
cjel-3568	823	1	hannah	hannah	PROPN
cjel-3568	823	2	wiseman	wiseman	PROPN
cjel-3568	823	3	,	,	PUNCT
cjel-3568	823	4	untested	untested	ADJ
cjel-3568	823	5	waters	water	NOUN
cjel-3568	823	6	:	:	PUNCT
cjel-3568	823	7	the	the	DET
cjel-3568	823	8	rise	rise	NOUN
cjel-3568	823	9	of	of	ADP
cjel-3568	823	10	hydraulic	hydraulic	ADJ
cjel-3568	823	11	fracturing	fracturing	NOUN
cjel-3568	823	12	in	in	ADP
cjel-3568	823	13	oil	oil	NOUN
cjel-3568	823	14	and	and	CCONJ
cjel-3568	823	15	gas	gas	NOUN
cjel-3568	823	16	production	production	NOUN
cjel-3568	823	17	and	and	CCONJ
cjel-3568	823	18	the	the	DET
cjel-3568	823	19	need	need	NOUN
cjel-3568	823	20	to	to	PART
cjel-3568	823	21	revisit	revisit	VERB
cjel-3568	823	22	regulation	regulation	NOUN
cjel-3568	823	23	,	,	PUNCT
cjel-3568	823	24	20	20	NUM
cjel-3568	823	25	fordham	fordham	PROPN
cjel-3568	823	26	envtl	envtl	PROPN
cjel-3568	823	27	.	.	PUNCT
cjel-3568	824	1	l.	l.	PROPN
cjel-3568	824	2	rev	rev	PROPN
cjel-3568	824	3	.	.	PROPN
cjel-3568	824	4	115	115	NUM
cjel-3568	824	5	,	,	PUNCT
cjel-3568	824	6	116	116	NUM
cjel-3568	824	7	(	(	PUNCT
cjel-3568	824	8	2009	2009	NUM
cjel-3568	824	9	)	)	PUNCT
cjel-3568	824	10	.	.	PUNCT
cjel-3568	825	1	190	190	NUM
cjel-3568	825	2	.	.	PUNCT
cjel-3568	825	3	i.r.c	i.r.c	NOUN
cjel-3568	825	4	.	.	PUNCT
cjel-3568	826	1	§	§	PROPN
cjel-3568	826	2	193	193	NUM
cjel-3568	826	3	(	(	PUNCT
cjel-3568	826	4	2012	2012	NUM
cjel-3568	826	5	)	)	PUNCT
cjel-3568	826	6	.	.	PUNCT
cjel-3568	827	1	191	191	X
cjel-3568	827	2	.	.	PUNCT
cjel-3568	827	3	i.r.c	i.r.c	NOUN
cjel-3568	827	4	.	.	PUNCT
cjel-3568	828	1	§	§	PROPN
cjel-3568	828	2	§	§	PROPN
cjel-3568	828	3	48	48	NUM
cjel-3568	828	4	,	,	PUNCT
cjel-3568	828	5	48b	48b	X
cjel-3568	828	6	(	(	PUNCT
cjel-3568	828	7	supp	supp	PROPN
cjel-3568	828	8	.	.	PUNCT
cjel-3568	828	9	2015	2015	NUM
cjel-3568	828	10	)	)	PUNCT
cjel-3568	828	11	.	.	PUNCT
cjel-3568	829	1	192	192	NUM
cjel-3568	829	2	.	.	PUNCT
cjel-3568	830	1	see	see	VERB
cjel-3568	830	2	stephen	stephen	PROPN
cjel-3568	830	3	ansolabehere	ansolabehere	PROPN
cjel-3568	830	4	et	et	PROPN
cjel-3568	830	5	al	al	PROPN
cjel-3568	830	6	.	.	PROPN
cjel-3568	830	7	,	,	PUNCT
cjel-3568	830	8	the	the	DET
cjel-3568	830	9	future	future	NOUN
cjel-3568	830	10	of	of	ADP
cjel-3568	830	11	coal	coal	NOUN
cjel-3568	830	12	(	(	PUNCT
cjel-3568	830	13	2007	2007	NUM
cjel-3568	830	14	)	)	PUNCT
cjel-3568	830	15	,	,	PUNCT
cjel-3568	830	16	http://web	http://web	PROPN
cjel-3568	830	17	.	.	PUNCT
cjel-3568	830	18	mit.edu/coal/the_future_of_coal.pdf	mit.edu/coal/the_future_of_coal.pdf	PROPN
cjel-3568	831	1	[	[	X
cjel-3568	831	2	https://perma.cc/st2k-ntw8	https://perma.cc/st2k-ntw8	NOUN
cjel-3568	831	3	]	]	PUNCT
cjel-3568	831	4	;	;	PUNCT
cjel-3568	831	5	see	see	VERB
cjel-3568	831	6	also	also	ADV
cjel-3568	831	7	intergovernmental	intergovernmental	ADJ
cjel-3568	831	8	panel	panel	NOUN
cjel-3568	831	9	on	on	ADP
cjel-3568	831	10	climate	climate	NOUN
cjel-3568	831	11	change	change	NOUN
cjel-3568	831	12	,	,	PUNCT
cjel-3568	831	13	ipcc	ipcc	VERB
cjel-3568	831	14	special	special	ADJ
cjel-3568	831	15	report	report	NOUN
cjel-3568	831	16	on	on	ADP
cjel-3568	831	17	carbon	carbon	NOUN
cjel-3568	831	18	dioxide	dioxide	NOUN
cjel-3568	831	19	capture	capture	NOUN
cjel-3568	831	20	and	and	CCONJ
cjel-3568	831	21	storage	storage	NOUN
cjel-3568	831	22	25	25	NUM
cjel-3568	831	23	(	(	PUNCT
cjel-3568	831	24	2005	2005	NUM
cjel-3568	831	25	)	)	PUNCT
cjel-3568	831	26	,	,	PUNCT
cjel-3568	831	27	https://www.ipcc.ch/pdf/special-reports/srccs/	https://www.ipcc.ch/pdf/special-reports/srccs/	PROPN
cjel-3568	831	28	srccs_wholereport.pdf	srccs_wholereport.pdf	NOUN
cjel-3568	831	29	[	[	X
cjel-3568	831	30	https://perma.cc/cf7j-rahl	https://perma.cc/cf7j-rahl	X
cjel-3568	831	31	]	]	X
cjel-3568	831	32	.	.	PUNCT
cjel-3568	832	1	193	193	NUM
cjel-3568	832	2	.	.	PUNCT
cjel-3568	832	3	see	see	VERB
cjel-3568	832	4	i.r.c	i.r.c	NOUN
cjel-3568	832	5	.	.	PUNCT
cjel-3568	833	1	§	§	PROPN
cjel-3568	833	2	48a	48a	NOUN
cjel-3568	833	3	(	(	PUNCT
cjel-3568	833	4	2012	2012	NUM
cjel-3568	833	5	)	)	PUNCT
cjel-3568	833	6	.	.	PUNCT
cjel-3568	834	1	194	194	NUM
cjel-3568	834	2	.	.	PUNCT
cjel-3568	835	1	see	see	VERB
cjel-3568	835	2	staff	staff	NOUN
cjel-3568	835	3	of	of	ADP
cjel-3568	835	4	joint	joint	ADJ
cjel-3568	835	5	comm	comm	NOUN
cjel-3568	835	6	.	.	PUNCT
cjel-3568	836	1	on	on	ADP
cjel-3568	836	2	taxation	taxation	NOUN
cjel-3568	836	3	,	,	PUNCT
cjel-3568	836	4	jcx-29	jcx-29	NOUN
cjel-3568	836	5	-	-	SYM
cjel-3568	836	6	12	12	NUM
cjel-3568	836	7	,	,	PUNCT
cjel-3568	836	8	estimated	estimate	VERB
cjel-3568	836	9	budget	budget	NOUN
cjel-3568	836	10	effects	effect	NOUN
cjel-3568	836	11	of	of	ADP
cjel-3568	836	12	s.	s.	PROPN
cjel-3568	836	13	2204	2204	NUM
cjel-3568	836	14	,	,	PUNCT
cjel-3568	836	15	the	the	DET
cjel-3568	836	16	“	"	PUNCT
cjel-3568	836	17	repeal	repeal	ADJ
cjel-3568	836	18	big	big	ADJ
cjel-3568	836	19	oil	oil	NOUN
cjel-3568	836	20	tax	tax	NOUN
cjel-3568	836	21	subsidies	subsidy	NOUN
cjel-3568	836	22	act	act	PROPN
cjel-3568	836	23	”	"	PUNCT
cjel-3568	836	24	scheduled	schedule	VERB
cjel-3568	836	25	for	for	ADP
cjel-3568	836	26	consideration	consideration	NOUN
cjel-3568	836	27	on	on	ADP
cjel-3568	836	28	the	the	DET
cjel-3568	836	29	senate	senate	PROPN
cjel-3568	836	30	floor	floor	NOUN
cjel-3568	836	31	on	on	ADP
cjel-3568	836	32	march	march	PROPN
cjel-3568	836	33	26	26	NUM
cjel-3568	836	34	,	,	PUNCT
cjel-3568	836	35	2012	2012	NUM
cjel-3568	836	36	(	(	PUNCT
cjel-3568	836	37	2012	2012	NUM
cjel-3568	836	38	)	)	PUNCT
cjel-3568	836	39	,	,	PUNCT
cjel-3568	836	40	https://www.jct.gov/publications.html?func	https://www.jct.gov/publications.html?func	NOUN
cjel-3568	836	41	=	=	SYM
cjel-3568	836	42	startdown&id=4415	startdown&id=4415	NOUN
cjel-3568	836	43	[	[	X
cjel-3568	836	44	perma.cc/q2nv-jazc	perma.cc/q2nv-jazc	X
cjel-3568	836	45	]	]	X
cjel-3568	836	46	(	(	PUNCT
cjel-3568	836	47	indicating	indicate	VERB
cjel-3568	836	48	that	that	SCONJ
cjel-3568	836	49	the	the	DET
cjel-3568	836	50	largest	large	ADJ
cjel-3568	836	51	tax	tax	NOUN
cjel-3568	836	52	subsidies	subsidy	NOUN
cjel-3568	836	53	for	for	ADP
cjel-3568	836	54	oil	oil	NOUN
cjel-3568	836	55	and	and	CCONJ
cjel-3568	836	56	gas	gas	NOUN
cjel-3568	836	57	alone	alone	ADV
cjel-3568	836	58	have	have	VERB
cjel-3568	836	59	a	a	DET
cjel-3568	836	60	revenue	revenue	NOUN
cjel-3568	836	61	cost	cost	NOUN
cjel-3568	836	62	that	that	PRON
cjel-3568	836	63	is	be	AUX
cjel-3568	836	64	twice	twice	DET
cjel-3568	836	65	the	the	DET
cjel-3568	836	66	size	size	NOUN
cjel-3568	836	67	of	of	ADP
cjel-3568	836	68	renewable	renewable	ADJ
cjel-3568	836	69	energy	energy	NOUN
cjel-3568	836	70	subsidies	subsidy	NOUN
cjel-3568	836	71	)	)	PUNCT
cjel-3568	836	72	.	.	PUNCT
cjel-3568	837	1	2016	2016	NUM
cjel-3568	837	2	]	]	PUNCT
cjel-3568	837	3	picking	pick	VERB
cjel-3568	837	4	winners	winner	NOUN
cjel-3568	837	5	and	and	CCONJ
cjel-3568	837	6	losers	loser	NOUN
cjel-3568	837	7	93	93	NUM
cjel-3568	837	8	efforts	effort	NOUN
cjel-3568	837	9	to	to	PART
cjel-3568	837	10	scale	scale	VERB
cjel-3568	837	11	back	back	ADP
cjel-3568	837	12	the	the	DET
cjel-3568	837	13	subsidies	subsidy	NOUN
cjel-3568	837	14	have	have	AUX
cjel-3568	837	15	met	meet	VERB
cjel-3568	837	16	with	with	ADP
cjel-3568	837	17	little	little	ADJ
cjel-3568	837	18	success	success	NOUN
cjel-3568	837	19	,	,	PUNCT
cjel-3568	837	20	however.195	however.195	PROPN
cjel-3568	837	21	b.	b.	PROPN
cjel-3568	837	22	renewable	renewable	ADJ
cjel-3568	837	23	energy	energy	NOUN
cjel-3568	837	24	tax	tax	NOUN
cjel-3568	837	25	subsidies	subsidy	NOUN
cjel-3568	837	26	while	while	SCONJ
cjel-3568	837	27	congress	congress	PROPN
cjel-3568	837	28	has	have	AUX
cjel-3568	837	29	employed	employ	VERB
cjel-3568	837	30	diverse	diverse	ADJ
cjel-3568	837	31	forms	form	NOUN
cjel-3568	837	32	of	of	ADP
cjel-3568	837	33	support	support	NOUN
cjel-3568	837	34	for	for	ADP
cjel-3568	837	35	fossil	fossil	ADJ
cjel-3568	837	36	fuels	fuel	NOUN
cjel-3568	837	37	over	over	ADP
cjel-3568	837	38	many	many	ADJ
cjel-3568	837	39	years	year	NOUN
cjel-3568	837	40	,	,	PUNCT
cjel-3568	837	41	public	public	ADJ
cjel-3568	837	42	support	support	NOUN
cjel-3568	837	43	for	for	ADP
cjel-3568	837	44	renewable	renewable	ADJ
cjel-3568	837	45	energy	energy	NOUN
cjel-3568	837	46	resources	resource	NOUN
cjel-3568	837	47	is	be	AUX
cjel-3568	837	48	of	of	ADP
cjel-3568	837	49	fairly	fairly	ADV
cjel-3568	837	50	recent	recent	ADJ
cjel-3568	837	51	vintage	vintage	NOUN
cjel-3568	837	52	and	and	CCONJ
cjel-3568	837	53	has	have	AUX
cjel-3568	837	54	taken	take	VERB
cjel-3568	837	55	only	only	ADV
cjel-3568	837	56	two	two	NUM
cjel-3568	837	57	forms	form	NOUN
cjel-3568	837	58	,	,	PUNCT
cjel-3568	837	59	accelerated	accelerate	VERB
cjel-3568	837	60	depreciation	depreciation	NOUN
cjel-3568	837	61	under	under	ADP
cjel-3568	837	62	the	the	DET
cjel-3568	837	63	macrs	macrs	NOUN
cjel-3568	837	64	system	system	NOUN
cjel-3568	837	65	and	and	CCONJ
cjel-3568	837	66	tax	tax	NOUN
cjel-3568	837	67	credits.196	credits.196	PROPN
cjel-3568	837	68	congress	congress	PROPN
cjel-3568	837	69	passed	pass	VERB
cjel-3568	837	70	the	the	DET
cjel-3568	837	71	energy	energy	NOUN
cjel-3568	837	72	tax	tax	NOUN
cjel-3568	837	73	act	act	NOUN
cjel-3568	837	74	of	of	ADP
cjel-3568	837	75	1978	1978	NUM
cjel-3568	837	76	in	in	ADP
cjel-3568	837	77	response	response	NOUN
cjel-3568	837	78	to	to	ADP
cjel-3568	837	79	a	a	DET
cjel-3568	837	80	series	series	NOUN
cjel-3568	837	81	of	of	ADP
cjel-3568	837	82	energy	energy	NOUN
cjel-3568	837	83	crises	crisis	NOUN
cjel-3568	837	84	and	and	CCONJ
cjel-3568	837	85	the	the	DET
cjel-3568	837	86	arab	arab	ADJ
cjel-3568	837	87	oil	oil	NOUN
cjel-3568	837	88	embargo.197	embargo.197	PROPN
cjel-3568	837	89	this	this	DET
cjel-3568	837	90	act	act	NOUN
cjel-3568	837	91	provided	provide	VERB
cjel-3568	837	92	nonrefundable	nonrefundable	ADJ
cjel-3568	837	93	investment	investment	NOUN
cjel-3568	837	94	tax	tax	NOUN
cjel-3568	837	95	credits	credit	NOUN
cjel-3568	837	96	to	to	PART
cjel-3568	837	97	support	support	VERB
cjel-3568	837	98	investment	investment	NOUN
cjel-3568	837	99	in	in	ADP
cjel-3568	837	100	alternative	alternative	ADJ
cjel-3568	837	101	energy	energy	NOUN
cjel-3568	837	102	resources	resource	NOUN
cjel-3568	837	103	,	,	PUNCT
cjel-3568	837	104	including	include	VERB
cjel-3568	837	105	solar	solar	ADJ
cjel-3568	837	106	and	and	CCONJ
cjel-3568	837	107	geothermal	geothermal	ADJ
cjel-3568	837	108	energy.198	energy.198	NOUN
cjel-3568	837	109	residential	residential	ADJ
cjel-3568	837	110	tax	tax	NOUN
cjel-3568	837	111	credits	credit	NOUN
cjel-3568	837	112	encouraged	encourage	VERB
cjel-3568	837	113	taxpayers	taxpayer	NOUN
cjel-3568	837	114	to	to	PART
cjel-3568	837	115	weatherize	weatherize	VERB
cjel-3568	837	116	their	their	PRON
cjel-3568	837	117	homes	home	NOUN
cjel-3568	837	118	to	to	PART
cjel-3568	837	119	conserve	conserve	VERB
cjel-3568	837	120	energy	energy	NOUN
cjel-3568	837	121	and	and	CCONJ
cjel-3568	837	122	install	install	VERB
cjel-3568	837	123	solar	solar	ADJ
cjel-3568	837	124	and	and	CCONJ
cjel-3568	837	125	wind	wind	NOUN
cjel-3568	837	126	energy	energy	NOUN
cjel-3568	837	127	equipment.199	equipment.199	NOUN
cjel-3568	837	128	while	while	SCONJ
cjel-3568	837	129	the	the	DET
cjel-3568	837	130	residential	residential	ADJ
cjel-3568	837	131	subsidies	subsidy	NOUN
cjel-3568	837	132	expired	expire	VERB
cjel-3568	837	133	in	in	ADP
cjel-3568	837	134	1982	1982	NUM
cjel-3568	837	135	and	and	CCONJ
cjel-3568	837	136	the	the	DET
cjel-3568	837	137	investment	investment	NOUN
cjel-3568	837	138	credits	credit	NOUN
cjel-3568	837	139	expired	expire	VERB
cjel-3568	837	140	in	in	ADP
cjel-3568	837	141	1985	1985	NUM
cjel-3568	837	142	,	,	PUNCT
cjel-3568	837	143	tax	tax	NOUN
cjel-3568	837	144	credits	credit	NOUN
cjel-3568	837	145	have	have	AUX
cjel-3568	837	146	been	be	AUX
cjel-3568	837	147	resurrected	resurrect	VERB
cjel-3568	837	148	,	,	PUNCT
cjel-3568	837	149	renewed	renew	VERB
cjel-3568	837	150	,	,	PUNCT
cjel-3568	837	151	and	and	CCONJ
cjel-3568	837	152	expanded	expand	VERB
cjel-3568	837	153	in	in	ADP
cjel-3568	837	154	recent	recent	ADJ
cjel-3568	837	155	years.200	years.200	NOUN
cjel-3568	837	156	195	195	NUM
cjel-3568	837	157	.	.	PUNCT
cjel-3568	837	158	see	see	VERB
cjel-3568	837	159	,	,	PUNCT
cjel-3568	837	160	e.g.	e.g.	ADV
cjel-3568	837	161	,	,	PUNCT
cjel-3568	837	162	jeffrey	jeffrey	PROPN
cjel-3568	837	163	h.	h.	PROPN
cjel-3568	837	164	birnbaum	birnbaum	PROPN
cjel-3568	837	165	&	&	CCONJ
cjel-3568	837	166	alan	alan	PROPN
cjel-3568	837	167	s.	s.	PROPN
cjel-3568	837	168	murray	murray	PROPN
cjel-3568	837	169	,	,	PUNCT
cjel-3568	837	170	showdown	showdown	VERB
cjel-3568	837	171	at	at	ADP
cjel-3568	837	172	gucci	gucci	PROPN
cjel-3568	837	173	gulch	gulch	PROPN
cjel-3568	837	174	20	20	NUM
cjel-3568	837	175	–	–	PUNCT
cjel-3568	837	176	21	21	NUM
cjel-3568	837	177	,	,	PUNCT
cjel-3568	837	178	83–84	83–84	NOUN
cjel-3568	837	179	,	,	PUNCT
cjel-3568	837	180	143–44	143–44	NUM
cjel-3568	837	181	,	,	PUNCT
cjel-3568	837	182	229–31	229–31	NOUN
cjel-3568	837	183	,	,	PUNCT
cjel-3568	837	184	288	288	NUM
cjel-3568	837	185	(	(	PUNCT
cjel-3568	837	186	1987	1987	NUM
cjel-3568	837	187	)	)	PUNCT
cjel-3568	837	188	(	(	PUNCT
cjel-3568	837	189	describing	describe	VERB
cjel-3568	837	190	attempts	attempt	NOUN
cjel-3568	837	191	to	to	PART
cjel-3568	837	192	remove	remove	VERB
cjel-3568	837	193	tax	tax	NOUN
cjel-3568	837	194	subsidies	subsidy	NOUN
cjel-3568	837	195	for	for	ADP
cjel-3568	837	196	the	the	DET
cjel-3568	837	197	oil	oil	NOUN
cjel-3568	837	198	and	and	CCONJ
cjel-3568	837	199	gas	gas	NOUN
cjel-3568	837	200	industry	industry	NOUN
cjel-3568	837	201	prior	prior	ADV
cjel-3568	837	202	to	to	ADP
cjel-3568	837	203	and	and	CCONJ
cjel-3568	837	204	during	during	ADP
cjel-3568	837	205	the	the	DET
cjel-3568	837	206	passage	passage	NOUN
cjel-3568	837	207	of	of	ADP
cjel-3568	837	208	the	the	DET
cjel-3568	837	209	tax	tax	NOUN
cjel-3568	837	210	reform	reform	NOUN
cjel-3568	837	211	act	act	NOUN
cjel-3568	837	212	of	of	ADP
cjel-3568	837	213	1986	1986	NUM
cjel-3568	837	214	)	)	PUNCT
cjel-3568	837	215	.	.	PUNCT
cjel-3568	838	1	196	196	NUM
cjel-3568	838	2	.	.	PUNCT
cjel-3568	839	1	see	see	VERB
cjel-3568	839	2	paul	paul	PROPN
cjel-3568	839	3	schwabe	schwabe	PROPN
cjel-3568	839	4	,	,	PUNCT
cjel-3568	839	5	karlynn	karlynn	PROPN
cjel-3568	839	6	cory	cory	PROPN
cjel-3568	839	7	&	&	CCONJ
cjel-3568	839	8	james	james	PROPN
cjel-3568	839	9	newcomb	newcomb	PROPN
cjel-3568	839	10	,	,	PUNCT
cjel-3568	839	11	nat’l	nat’l	NOUN
cjel-3568	839	12	renewable	renewable	ADJ
cjel-3568	839	13	energy	energy	NOUN
cjel-3568	839	14	lab	lab	NOUN
cjel-3568	839	15	.	.	PUNCT
cjel-3568	840	1	,	,	PUNCT
cjel-3568	840	2	renewable	renewable	ADJ
cjel-3568	840	3	energy	energy	NOUN
cjel-3568	840	4	project	project	NOUN
cjel-3568	840	5	financing	financing	NOUN
cjel-3568	840	6	:	:	PUNCT
cjel-3568	840	7	impacts	impact	NOUN
cjel-3568	840	8	of	of	ADP
cjel-3568	840	9	the	the	DET
cjel-3568	840	10	financial	financial	ADJ
cjel-3568	840	11	crisis	crisis	NOUN
cjel-3568	840	12	and	and	CCONJ
cjel-3568	840	13	federal	federal	ADJ
cjel-3568	840	14	legislation	legislation	NOUN
cjel-3568	840	15	2	2	NUM
cjel-3568	840	16	(	(	PUNCT
cjel-3568	840	17	2009	2009	NUM
cjel-3568	840	18	)	)	PUNCT
cjel-3568	840	19	,	,	PUNCT
cjel-3568	840	20	http://www.nrel.gov/docs/fy09osti/44930.pdf	http://www.nrel.gov/docs/fy09osti/44930.pdf	VERB
cjel-3568	840	21	[	[	X
cjel-3568	840	22	http://	http://	PROPN
cjel-3568	840	23	perma.cc/k9zz-b6c5	perma.cc/k9zz-b6c5	PROPN
cjel-3568	840	24	]	]	PUNCT
cjel-3568	840	25	.	.	PUNCT
cjel-3568	841	1	in	in	ADP
cjel-3568	841	2	response	response	NOUN
cjel-3568	841	3	to	to	ADP
cjel-3568	841	4	energy	energy	NOUN
cjel-3568	841	5	crises	crisis	NOUN
cjel-3568	841	6	and	and	CCONJ
cjel-3568	841	7	the	the	DET
cjel-3568	841	8	arab	arab	ADJ
cjel-3568	841	9	oil	oil	NOUN
cjel-3568	841	10	embargo	embargo	NOUN
cjel-3568	841	11	in	in	ADP
cjel-3568	841	12	the	the	DET
cjel-3568	841	13	1970s	1970	NOUN
cjel-3568	841	14	,	,	PUNCT
cjel-3568	841	15	congress	congress	PROPN
cjel-3568	841	16	passed	pass	VERB
cjel-3568	841	17	a	a	DET
cjel-3568	841	18	series	series	NOUN
cjel-3568	841	19	of	of	ADP
cjel-3568	841	20	business	business	NOUN
cjel-3568	841	21	and	and	CCONJ
cjel-3568	841	22	residential	residential	ADJ
cjel-3568	841	23	tax	tax	NOUN
cjel-3568	841	24	credits	credit	NOUN
cjel-3568	841	25	.	.	PUNCT
cjel-3568	842	1	see	see	VERB
cjel-3568	842	2	energy	energy	NOUN
cjel-3568	842	3	tax	tax	NOUN
cjel-3568	842	4	act	act	NOUN
cjel-3568	842	5	of	of	ADP
cjel-3568	842	6	1978	1978	NUM
cjel-3568	842	7	,	,	PUNCT
cjel-3568	842	8	pub	pub	NOUN
cjel-3568	842	9	.	.	PUNCT
cjel-3568	843	1	l.	l.	PROPN
cjel-3568	843	2	no	no	INTJ
cjel-3568	843	3	.	.	PROPN
cjel-3568	844	1	95	95	NUM
cjel-3568	844	2	-	-	SYM
cjel-3568	844	3	618	618	NUM
cjel-3568	844	4	,	,	PUNCT
cjel-3568	844	5	92	92	NUM
cjel-3568	844	6	stat	stat	NOUN
cjel-3568	844	7	.	.	PUNCT
cjel-3568	845	1	3174	3174	NUM
cjel-3568	845	2	.	.	PUNCT
cjel-3568	846	1	the	the	DET
cjel-3568	846	2	energy	energy	NOUN
cjel-3568	846	3	tax	tax	PROPN
cjel-3568	846	4	act	act	NOUN
cjel-3568	846	5	of	of	ADP
cjel-3568	846	6	1978	1978	NUM
cjel-3568	846	7	provided	provide	VERB
cjel-3568	846	8	a	a	DET
cjel-3568	846	9	series	series	NOUN
cjel-3568	846	10	of	of	ADP
cjel-3568	846	11	tax	tax	NOUN
cjel-3568	846	12	credits	credit	NOUN
cjel-3568	846	13	to	to	PART
cjel-3568	846	14	support	support	VERB
cjel-3568	846	15	investment	investment	NOUN
cjel-3568	846	16	in	in	ADP
cjel-3568	846	17	alternative	alternative	ADJ
cjel-3568	846	18	energy	energy	NOUN
cjel-3568	846	19	resources	resource	NOUN
cjel-3568	846	20	,	,	PUNCT
cjel-3568	846	21	including	include	VERB
cjel-3568	846	22	solar	solar	ADJ
cjel-3568	846	23	and	and	CCONJ
cjel-3568	846	24	geothermal	geothermal	ADJ
cjel-3568	846	25	energy	energy	NOUN
cjel-3568	846	26	.	.	PUNCT
cjel-3568	847	1	see	see	VERB
cjel-3568	847	2	gilbert	gilbert	PROPN
cjel-3568	847	3	metcalf	metcalf	PROPN
cjel-3568	847	4	,	,	PUNCT
cjel-3568	847	5	mit	mit	VERB
cjel-3568	847	6	joint	joint	ADJ
cjel-3568	847	7	program	program	NOUN
cjel-3568	847	8	on	on	ADP
cjel-3568	847	9	sci	sci	PROPN
cjel-3568	847	10	.	.	PROPN
cjel-3568	847	11	&	&	CCONJ
cjel-3568	847	12	pol’y	pol’y	NOUN
cjel-3568	847	13	of	of	ADP
cjel-3568	847	14	global	global	ADJ
cjel-3568	847	15	change	change	NOUN
cjel-3568	847	16	,	,	PUNCT
cjel-3568	847	17	federal	federal	ADJ
cjel-3568	847	18	tax	tax	NOUN
cjel-3568	847	19	policy	policy	NOUN
cjel-3568	847	20	towards	towards	ADP
cjel-3568	847	21	energy	energy	NOUN
cjel-3568	847	22	14	14	NUM
cjel-3568	847	23	-	-	SYM
cjel-3568	847	24	15	15	NUM
cjel-3568	847	25	(	(	PUNCT
cjel-3568	847	26	2007	2007	NUM
cjel-3568	847	27	)	)	PUNCT
cjel-3568	847	28	,	,	PUNCT
cjel-3568	847	29	http://globalchange.mit.edu/files/	http://globalchange.mit.edu/files/	ADJ
cjel-3568	847	30	document	document	NOUN
cjel-3568	847	31	/	/	SYM
cjel-3568	847	32	mitjpspgc_rpt142.pdf	mitjpspgc_rpt142.pdf	NUM
cjel-3568	848	1	[	[	X
cjel-3568	848	2	http://perma.cc/m87p-wx53	http://perma.cc/m87p-wx53	X
cjel-3568	848	3	]	]	X
cjel-3568	848	4	;	;	PUNCT
cjel-3568	848	5	hymel	hymel	PROPN
cjel-3568	848	6	,	,	PUNCT
cjel-3568	848	7	supra	supra	PROPN
cjel-3568	848	8	note	note	PROPN
cjel-3568	848	9	7	7	NUM
cjel-3568	848	10	,	,	PUNCT
cjel-3568	848	11	at	at	ADP
cjel-3568	848	12	160	160	NUM
cjel-3568	848	13	.	.	PUNCT
cjel-3568	849	1	the	the	DET
cjel-3568	849	2	tax	tax	NOUN
cjel-3568	849	3	credits	credit	NOUN
cjel-3568	849	4	were	be	AUX
cjel-3568	849	5	later	later	ADV
cjel-3568	849	6	extended	extend	VERB
cjel-3568	849	7	to	to	PART
cjel-3568	849	8	include	include	VERB
cjel-3568	849	9	wind	wind	NOUN
cjel-3568	849	10	and	and	CCONJ
cjel-3568	849	11	ocean	ocean	NOUN
cjel-3568	849	12	thermal	thermal	ADJ
cjel-3568	849	13	technologies	technology	NOUN
cjel-3568	849	14	.	.	PUNCT
cjel-3568	850	1	the	the	DET
cjel-3568	850	2	tax	tax	NOUN
cjel-3568	850	3	credits	credit	NOUN
cjel-3568	850	4	have	have	AUX
cjel-3568	850	5	also	also	ADV
cjel-3568	850	6	been	be	AUX
cjel-3568	850	7	extended	extend	VERB
cjel-3568	850	8	to	to	PART
cjel-3568	850	9	support	support	VERB
cjel-3568	850	10	the	the	DET
cjel-3568	850	11	development	development	NOUN
cjel-3568	850	12	of	of	ADP
cjel-3568	850	13	nonconventional	nonconventional	ADJ
cjel-3568	850	14	fossil	fossil	NOUN
cjel-3568	850	15	fuels	fuel	NOUN
cjel-3568	850	16	,	,	PUNCT
cjel-3568	850	17	including	include	VERB
cjel-3568	850	18	oil	oil	NOUN
cjel-3568	850	19	from	from	ADP
cjel-3568	850	20	shale	shale	NOUN
cjel-3568	850	21	,	,	PUNCT
cjel-3568	850	22	tight	tight	ADJ
cjel-3568	850	23	sandstone	sandstone	NOUN
cjel-3568	850	24	and	and	CCONJ
cjel-3568	850	25	tar	tar	NOUN
cjel-3568	850	26	sands	sand	NOUN
cjel-3568	850	27	,	,	PUNCT
cjel-3568	850	28	natural	natural	ADJ
cjel-3568	850	29	gas	gas	NOUN
cjel-3568	850	30	from	from	ADP
cjel-3568	850	31	geopressurized	geopressurize	VERB
cjel-3568	850	32	brine	brine	NOUN
cjel-3568	850	33	,	,	PUNCT
cjel-3568	850	34	coal	coal	NOUN
cjel-3568	850	35	seams	seam	NOUN
cjel-3568	850	36	,	,	PUNCT
cjel-3568	850	37	coal	coal	NOUN
cjel-3568	850	38	-	-	PUNCT
cjel-3568	850	39	based	base	VERB
cjel-3568	850	40	synthetic	synthetic	ADJ
cjel-3568	850	41	fuels	fuel	NOUN
cjel-3568	850	42	,	,	PUNCT
cjel-3568	850	43	clean	clean	ADJ
cjel-3568	850	44	coal	coal	NOUN
cjel-3568	850	45	,	,	PUNCT
cjel-3568	850	46	and	and	CCONJ
cjel-3568	850	47	other	other	ADJ
cjel-3568	850	48	fuels	fuel	NOUN
cjel-3568	850	49	.	.	PUNCT
cjel-3568	851	1	see	see	VERB
cjel-3568	851	2	i.r.c	i.r.c	NOUN
cjel-3568	851	3	.	.	PUNCT
cjel-3568	852	1	§	§	PROPN
cjel-3568	852	2	§	§	PROPN
cjel-3568	852	3	30	30	NUM
cjel-3568	852	4	,	,	PUNCT
cjel-3568	852	5	43	43	NUM
cjel-3568	852	6	,	,	PUNCT
cjel-3568	852	7	45	45	NUM
cjel-3568	852	8	,	,	PUNCT
cjel-3568	852	9	48a	48a	NOUN
cjel-3568	852	10	,	,	PUNCT
cjel-3568	852	11	48b	48b	X
cjel-3568	852	12	(	(	PUNCT
cjel-3568	852	13	supp	supp	PROPN
cjel-3568	852	14	.	.	PUNCT
cjel-3568	852	15	2015	2015	NUM
cjel-3568	852	16	)	)	PUNCT
cjel-3568	852	17	.	.	PUNCT
cjel-3568	853	1	197	197	NUM
cjel-3568	853	2	.	.	PUNCT
cjel-3568	853	3	energy	energy	NOUN
cjel-3568	853	4	tax	tax	PROPN
cjel-3568	853	5	act	act	NOUN
cjel-3568	853	6	of	of	ADP
cjel-3568	853	7	1978	1978	NUM
cjel-3568	853	8	,	,	PUNCT
cjel-3568	853	9	pub	pub	NOUN
cjel-3568	853	10	.	.	PUNCT
cjel-3568	854	1	l.	l.	PROPN
cjel-3568	854	2	no	no	INTJ
cjel-3568	854	3	.	.	PROPN
cjel-3568	855	1	95	95	NUM
cjel-3568	855	2	-	-	SYM
cjel-3568	855	3	618	618	NUM
cjel-3568	855	4	,	,	PUNCT
cjel-3568	855	5	92	92	NUM
cjel-3568	855	6	stat	stat	NOUN
cjel-3568	855	7	.	.	PUNCT
cjel-3568	856	1	3174	3174	NUM
cjel-3568	856	2	.	.	PUNCT
cjel-3568	857	1	198	198	NUM
cjel-3568	857	2	.	.	PUNCT
cjel-3568	858	1	see	see	VERB
cjel-3568	858	2	metcalf	metcalf	NOUN
cjel-3568	858	3	,	,	PUNCT
cjel-3568	858	4	supra	supra	PROPN
cjel-3568	858	5	note	note	PROPN
cjel-3568	858	6	196	196	NUM
cjel-3568	858	7	;	;	PUNCT
cjel-3568	858	8	see	see	VERB
cjel-3568	858	9	also	also	ADV
cjel-3568	858	10	hymel	hymel	PROPN
cjel-3568	858	11	,	,	PUNCT
cjel-3568	858	12	supra	supra	PROPN
cjel-3568	858	13	note	note	PROPN
cjel-3568	858	14	7	7	NUM
cjel-3568	858	15	,	,	PUNCT
cjel-3568	858	16	at	at	ADP
cjel-3568	858	17	160	160	NUM
cjel-3568	858	18	.	.	PUNCT
cjel-3568	859	1	the	the	DET
cjel-3568	859	2	tax	tax	NOUN
cjel-3568	859	3	credit	credit	NOUN
cjel-3568	859	4	has	have	AUX
cjel-3568	859	5	since	since	ADV
cjel-3568	859	6	been	be	AUX
cjel-3568	859	7	expanded	expand	VERB
cjel-3568	859	8	to	to	PART
cjel-3568	859	9	include	include	VERB
cjel-3568	859	10	wind	wind	NOUN
cjel-3568	859	11	and	and	CCONJ
cjel-3568	859	12	ocean	ocean	NOUN
cjel-3568	859	13	thermal	thermal	NOUN
cjel-3568	859	14	.	.	PUNCT
cjel-3568	860	1	199	199	NUM
cjel-3568	860	2	.	.	PUNCT
cjel-3568	860	3	see	see	VERB
cjel-3568	860	4	i	i	PRON
cjel-3568	860	5	d.	d.	PROPN
cjel-3568	860	6	200	200	NUM
cjel-3568	860	7	.	.	PUNCT
cjel-3568	861	1	see	see	VERB
cjel-3568	861	2	consolidated	consolidated	ADJ
cjel-3568	861	3	appropriations	appropriation	NOUN
cjel-3568	861	4	act	act	PROPN
cjel-3568	861	5	,	,	PUNCT
cjel-3568	861	6	2016	2016	NUM
cjel-3568	861	7	,	,	PUNCT
cjel-3568	861	8	pub	pub	NOUN
cjel-3568	861	9	.	.	PUNCT
cjel-3568	862	1	l.	l.	PROPN
cjel-3568	862	2	no	no	INTJ
cjel-3568	862	3	.	.	PROPN
cjel-3568	863	1	114	114	NUM
cjel-3568	863	2	-	-	SYM
cjel-3568	863	3	113	113	NUM
cjel-3568	863	4	,	,	PUNCT
cjel-3568	863	5	129	129	NUM
cjel-3568	863	6	stat	stat	NOUN
cjel-3568	863	7	.	.	PUNCT
cjel-3568	864	1	2242	2242	NUM
cjel-3568	864	2	(	(	PUNCT
cjel-3568	864	3	2015	2015	NUM
cjel-3568	864	4	)	)	PUNCT
cjel-3568	864	5	;	;	PUNCT
cjel-3568	864	6	tax	tax	NOUN
cjel-3568	864	7	increase	increase	NOUN
cjel-3568	864	8	prevention	prevention	NOUN
cjel-3568	864	9	act	act	NOUN
cjel-3568	864	10	of	of	ADP
cjel-3568	864	11	2014	2014	NUM
cjel-3568	864	12	,	,	PUNCT
cjel-3568	864	13	pub	pub	NOUN
cjel-3568	864	14	.	.	PUNCT
cjel-3568	865	1	l.	l.	PROPN
cjel-3568	865	2	no	no	INTJ
cjel-3568	865	3	.	.	PROPN
cjel-3568	866	1	113	113	NUM
cjel-3568	866	2	-	-	SYM
cjel-3568	866	3	295	295	NUM
cjel-3568	866	4	,	,	PUNCT
cjel-3568	866	5	128	128	NUM
cjel-3568	866	6	stat	stat	NOUN
cjel-3568	866	7	.	.	PUNCT
cjel-3568	867	1	4010	4010	NUM
cjel-3568	867	2	;	;	PUNCT
cjel-3568	867	3	american	american	ADJ
cjel-3568	867	4	taxpayer	taxpayer	PROPN
cjel-3568	867	5	relief	relief	PROPN
cjel-3568	867	6	act	act	NOUN
cjel-3568	867	7	of	of	ADP
cjel-3568	867	8	2012	2012	NUM
cjel-3568	867	9	,	,	PUNCT
cjel-3568	867	10	pub	pub	NOUN
cjel-3568	867	11	.	.	PUNCT
cjel-3568	868	1	l.	l.	PROPN
cjel-3568	868	2	no	no	INTJ
cjel-3568	868	3	.	.	PROPN
cjel-3568	869	1	112	112	NUM
cjel-3568	869	2	-	-	SYM
cjel-3568	869	3	240	240	NUM
cjel-3568	869	4	,	,	PUNCT
cjel-3568	869	5	126	126	NUM
cjel-3568	869	6	stat	stat	NOUN
cjel-3568	869	7	.	.	PUNCT
cjel-3568	870	1	2313	2313	NUM
cjel-3568	870	2	;	;	PUNCT
cjel-3568	871	1	tax	tax	NOUN
cjel-3568	871	2	relief	relief	NOUN
cjel-3568	871	3	,	,	PUNCT
cjel-3568	871	4	unemployment	unemployment	NOUN
cjel-3568	871	5	insurance	insurance	NOUN
cjel-3568	871	6	reauthorization	reauthorization	NOUN
cjel-3568	871	7	,	,	PUNCT
cjel-3568	871	8	and	and	CCONJ
cjel-3568	871	9	job	job	NOUN
cjel-3568	871	10	creation	creation	NOUN
cjel-3568	871	11	act	act	NOUN
cjel-3568	871	12	of	of	ADP
cjel-3568	871	13	2010	2010	NUM
cjel-3568	871	14	,	,	PUNCT
cjel-3568	871	15	pub	pub	NOUN
cjel-3568	871	16	.	.	PUNCT
cjel-3568	872	1	l.	l.	PROPN
cjel-3568	872	2	no	no	INTJ
cjel-3568	872	3	.	.	PROPN
cjel-3568	872	4	111	111	NUM
cjel-3568	872	5	-	-	SYM
cjel-3568	872	6	312	312	NUM
cjel-3568	872	7	,	,	PUNCT
cjel-3568	872	8	124	124	NUM
cjel-3568	872	9	stat	stat	NOUN
cjel-3568	872	10	.	.	PUNCT
cjel-3568	873	1	3296	3296	NUM
cjel-3568	873	2	;	;	PUNCT
cjel-3568	873	3	american	american	ADJ
cjel-3568	873	4	recovery	recovery	NOUN
cjel-3568	873	5	and	and	CCONJ
cjel-3568	873	6	reinvestment	reinvestment	NOUN
cjel-3568	873	7	act	act	NOUN
cjel-3568	873	8	of	of	ADP
cjel-3568	873	9	2009	2009	NUM
cjel-3568	873	10	,	,	PUNCT
cjel-3568	873	11	pub	pub	NOUN
cjel-3568	873	12	.	.	PUNCT
cjel-3568	874	1	l.	l.	PROPN
cjel-3568	874	2	no	no	INTJ
cjel-3568	874	3	.	.	PROPN
cjel-3568	875	1	111	111	NUM
cjel-3568	875	2	-	-	SYM
cjel-3568	875	3	5	5	NUM
cjel-3568	875	4	,	,	PUNCT
cjel-3568	875	5	123	123	NUM
cjel-3568	875	6	stat	stat	NOUN
cjel-3568	875	7	.	.	PUNCT
cjel-3568	876	1	115	115	NUM
cjel-3568	876	2	;	;	PUNCT
cjel-3568	876	3	economic	economic	ADJ
cjel-3568	876	4	stabilization	stabilization	NOUN
cjel-3568	876	5	act	act	NOUN
cjel-3568	876	6	of	of	ADP
cjel-3568	876	7	2008	2008	NUM
cjel-3568	876	8	,	,	PUNCT
cjel-3568	876	9	pub	pub	NOUN
cjel-3568	876	10	.	.	PUNCT
cjel-3568	877	1	l.	l.	PROPN
cjel-3568	877	2	no	no	INTJ
cjel-3568	877	3	.	.	PROPN
cjel-3568	878	1	110	110	NUM
cjel-3568	878	2	-	-	SYM
cjel-3568	878	3	343	343	NUM
cjel-3568	878	4	,	,	PUNCT
cjel-3568	878	5	122	122	NUM
cjel-3568	878	6	stat	stat	NOUN
cjel-3568	878	7	.	.	PUNCT
cjel-3568	879	1	3765	3765	NUM
cjel-3568	879	2	;	;	PUNCT
cjel-3568	879	3	energy	energy	NOUN
cjel-3568	879	4	tax	tax	NOUN
cjel-3568	879	5	incentives	incentive	NOUN
cjel-3568	879	6	act	act	VERB
cjel-3568	879	7	of	of	ADP
cjel-3568	879	8	2005	2005	NUM
cjel-3568	879	9	,	,	PUNCT
cjel-3568	879	10	pub	pub	NOUN
cjel-3568	879	11	.	.	PUNCT
cjel-3568	880	1	l.	l.	PROPN
cjel-3568	880	2	no	no	INTJ
cjel-3568	880	3	.	.	PROPN
cjel-3568	881	1	109	109	NUM
cjel-3568	881	2	-	-	SYM
cjel-3568	881	3	58	58	NUM
cjel-3568	881	4	,	,	PUNCT
cjel-3568	881	5	119	119	NUM
cjel-3568	881	6	stat	stat	NOUN
cjel-3568	881	7	.	.	PUNCT
cjel-3568	882	1	986	986	NUM
cjel-3568	882	2	.	.	PUNCT
cjel-3568	883	1	94	94	NUM
cjel-3568	883	2	columbia	columbia	PROPN
cjel-3568	883	3	journal	journal	PROPN
cjel-3568	883	4	of	of	ADP
cjel-3568	883	5	environmental	environmental	ADJ
cjel-3568	883	6	law	law	NOUN
cjel-3568	884	1	[	[	X
cjel-3568	884	2	vol	vol	NOUN
cjel-3568	884	3	.	.	PUNCT
cjel-3568	885	1	41:1	41:1	NUM
cjel-3568	885	2	1	1	NUM
cjel-3568	885	3	.	.	PUNCT
cjel-3568	885	4	residential	residential	ADJ
cjel-3568	885	5	renewable	renewable	ADJ
cjel-3568	885	6	energy	energy	NOUN
cjel-3568	885	7	tax	tax	NOUN
cjel-3568	885	8	credit	credit	NOUN
cjel-3568	885	9	following	follow	VERB
cjel-3568	885	10	their	their	PRON
cjel-3568	885	11	expiration	expiration	NOUN
cjel-3568	885	12	in	in	ADP
cjel-3568	885	13	1982	1982	NUM
cjel-3568	885	14	,	,	PUNCT
cjel-3568	885	15	congress	congress	PROPN
cjel-3568	885	16	made	make	VERB
cjel-3568	885	17	another	another	DET
cjel-3568	885	18	set	set	NOUN
cjel-3568	885	19	of	of	ADP
cjel-3568	885	20	residential	residential	ADJ
cjel-3568	885	21	tax	tax	NOUN
cjel-3568	885	22	credits	credit	NOUN
cjel-3568	885	23	available	available	ADJ
cjel-3568	885	24	for	for	ADP
cjel-3568	885	25	the	the	DET
cjel-3568	885	26	use	use	NOUN
cjel-3568	885	27	of	of	ADP
cjel-3568	885	28	solar	solar	ADJ
cjel-3568	885	29	energy	energy	NOUN
cjel-3568	885	30	systems	system	NOUN
cjel-3568	885	31	under	under	ADP
cjel-3568	885	32	the	the	DET
cjel-3568	885	33	energy	energy	NOUN
cjel-3568	885	34	policy	policy	NOUN
cjel-3568	885	35	act	act	NOUN
cjel-3568	885	36	of	of	ADP
cjel-3568	885	37	2005.201	2005.201	NUM
cjel-3568	885	38	the	the	DET
cjel-3568	885	39	act	act	NOUN
cjel-3568	885	40	established	establish	VERB
cjel-3568	885	41	a	a	DET
cjel-3568	885	42	federal	federal	ADJ
cjel-3568	885	43	tax	tax	NOUN
cjel-3568	885	44	credit	credit	NOUN
cjel-3568	885	45	for	for	ADP
cjel-3568	885	46	residential	residential	ADJ
cjel-3568	885	47	energy	energy	NOUN
cjel-3568	885	48	property	property	NOUN
cjel-3568	885	49	equal	equal	ADJ
cjel-3568	885	50	to	to	ADP
cjel-3568	885	51	thirty	thirty	NUM
cjel-3568	885	52	percent	percent	NOUN
cjel-3568	885	53	of	of	ADP
cjel-3568	885	54	qualified	qualified	ADJ
cjel-3568	885	55	expenditures	expenditure	NOUN
cjel-3568	885	56	for	for	ADP
cjel-3568	885	57	systems	system	NOUN
cjel-3568	885	58	serving	serve	VERB
cjel-3568	885	59	a	a	DET
cjel-3568	885	60	taxpayer	taxpayer	NOUN
cjel-3568	885	61	’s	’s	PART
cjel-3568	885	62	residence	residence	NOUN
cjel-3568	885	63	in	in	ADP
cjel-3568	885	64	the	the	DET
cjel-3568	885	65	united	united	PROPN
cjel-3568	885	66	states.202	states.202	PROPN
cjel-3568	885	67	the	the	DET
cjel-3568	885	68	credit	credit	NOUN
cjel-3568	885	69	is	be	AUX
cjel-3568	885	70	available	available	ADJ
cjel-3568	885	71	when	when	SCONJ
cjel-3568	885	72	the	the	DET
cjel-3568	885	73	unit	unit	NOUN
cjel-3568	885	74	is	be	AUX
cjel-3568	885	75	installed	instal	VERB
cjel-3568	885	76	,	,	PUNCT
cjel-3568	885	77	or	or	CCONJ
cjel-3568	885	78	for	for	ADP
cjel-3568	885	79	new	new	ADJ
cjel-3568	885	80	homes	home	NOUN
cjel-3568	885	81	,	,	PUNCT
cjel-3568	885	82	when	when	SCONJ
cjel-3568	885	83	the	the	DET
cjel-3568	885	84	taxpayer	taxpayer	NOUN
cjel-3568	885	85	moves	move	VERB
cjel-3568	885	86	into	into	ADP
cjel-3568	885	87	the	the	DET
cjel-3568	885	88	unit.203	unit.203	NOUN
cjel-3568	885	89	initially	initially	ADV
cjel-3568	885	90	,	,	PUNCT
cjel-3568	885	91	the	the	DET
cjel-3568	885	92	credit	credit	NOUN
cjel-3568	885	93	was	be	AUX
cjel-3568	885	94	limited	limit	VERB
cjel-3568	885	95	to	to	ADP
cjel-3568	885	96	solar	solar	ADJ
cjel-3568	885	97	-	-	PUNCT
cjel-3568	885	98	electric	electric	ADJ
cjel-3568	885	99	systems	system	NOUN
cjel-3568	885	100	,	,	PUNCT
cjel-3568	885	101	solar	solar	ADJ
cjel-3568	885	102	water	water	NOUN
cjel-3568	885	103	heating	heating	NOUN
cjel-3568	885	104	systems	system	NOUN
cjel-3568	885	105	,	,	PUNCT
cjel-3568	885	106	and	and	CCONJ
cjel-3568	885	107	fuel	fuel	NOUN
cjel-3568	885	108	cells	cell	NOUN
cjel-3568	885	109	,	,	PUNCT
cjel-3568	885	110	but	but	CCONJ
cjel-3568	885	111	in	in	ADP
cjel-3568	885	112	2008	2008	NUM
cjel-3568	885	113	,	,	PUNCT
cjel-3568	885	114	the	the	DET
cjel-3568	885	115	credit	credit	NOUN
cjel-3568	885	116	was	be	AUX
cjel-3568	885	117	extended	extend	VERB
cjel-3568	885	118	to	to	ADP
cjel-3568	885	119	small	small	ADJ
cjel-3568	885	120	wind	wind	NOUN
cjel-3568	885	121	-	-	PUNCT
cjel-3568	885	122	energy	energy	NOUN
cjel-3568	885	123	systems	system	NOUN
cjel-3568	885	124	and	and	CCONJ
cjel-3568	885	125	geothermal	geothermal	ADJ
cjel-3568	885	126	heat	heat	NOUN
cjel-3568	885	127	pumps.204	pumps.204	NOUN
cjel-3568	885	128	the	the	DET
cjel-3568	885	129	american	american	ADJ
cjel-3568	885	130	recovery	recovery	NOUN
cjel-3568	885	131	and	and	CCONJ
cjel-3568	885	132	reinvestment	reinvestment	NOUN
cjel-3568	885	133	act	act	NOUN
cjel-3568	885	134	of	of	ADP
cjel-3568	885	135	2009	2009	NUM
cjel-3568	885	136	further	far	ADV
cjel-3568	885	137	expanded	expand	VERB
cjel-3568	885	138	the	the	DET
cjel-3568	885	139	credit	credit	NOUN
cjel-3568	885	140	in	in	ADP
cjel-3568	885	141	a	a	DET
cjel-3568	885	142	number	number	NOUN
cjel-3568	885	143	of	of	ADP
cjel-3568	885	144	ways	way	NOUN
cjel-3568	885	145	.	.	PUNCT
cjel-3568	886	1	it	it	PRON
cjel-3568	886	2	repealed	repeal	VERB
cjel-3568	886	3	the	the	DET
cjel-3568	886	4	$	$	SYM
cjel-3568	886	5	2,000	2,000	NUM
cjel-3568	886	6	limit	limit	NOUN
cjel-3568	886	7	on	on	ADP
cjel-3568	886	8	the	the	DET
cjel-3568	886	9	amount	amount	NOUN
cjel-3568	886	10	of	of	ADP
cjel-3568	886	11	credits	credit	NOUN
cjel-3568	886	12	that	that	PRON
cjel-3568	886	13	could	could	AUX
cjel-3568	886	14	be	be	AUX
cjel-3568	886	15	claimed	claim	VERB
cjel-3568	886	16	for	for	ADP
cjel-3568	886	17	all	all	DET
cjel-3568	886	18	systems	system	NOUN
cjel-3568	886	19	placed	place	VERB
cjel-3568	886	20	in	in	ADP
cjel-3568	886	21	service	service	NOUN
cjel-3568	886	22	after	after	ADP
cjel-3568	886	23	2008	2008	NUM
cjel-3568	886	24	,	,	PUNCT
cjel-3568	886	25	except	except	SCONJ
cjel-3568	886	26	for	for	ADP
cjel-3568	886	27	fuel	fuel	NOUN
cjel-3568	886	28	cells	cell	NOUN
cjel-3568	886	29	,	,	PUNCT
cjel-3568	886	30	which	which	PRON
cjel-3568	886	31	have	have	VERB
cjel-3568	886	32	a	a	DET
cjel-3568	886	33	maximum	maximum	ADJ
cjel-3568	886	34	credit	credit	NOUN
cjel-3568	886	35	of	of	ADP
cjel-3568	886	36	$	$	SYM
cjel-3568	886	37	500	500	NUM
cjel-3568	886	38	per	per	ADP
cjel-3568	886	39	0.5	0.5	NUM
cjel-3568	886	40	kilowatt	kilowatt	NOUN
cjel-3568	886	41	hour.205	hour.205	NOUN
cjel-3568	886	42	it	it	PRON
cjel-3568	886	43	permitted	permit	VERB
cjel-3568	886	44	the	the	DET
cjel-3568	886	45	credit	credit	NOUN
cjel-3568	886	46	to	to	PART
cjel-3568	886	47	be	be	AUX
cjel-3568	886	48	combined	combine	VERB
cjel-3568	886	49	with	with	ADP
cjel-3568	886	50	other	other	ADJ
cjel-3568	886	51	subsidies	subsidy	NOUN
cjel-3568	886	52	and	and	CCONJ
cjel-3568	886	53	to	to	PART
cjel-3568	886	54	be	be	AUX
cjel-3568	886	55	applied	apply	VERB
cjel-3568	886	56	against	against	ADP
cjel-3568	886	57	any	any	DET
cjel-3568	886	58	alternative	alternative	ADJ
cjel-3568	886	59	minimum	minimum	ADJ
cjel-3568	886	60	tax	tax	NOUN
cjel-3568	886	61	liability.206	liability.206	PROPN
cjel-3568	886	62	however	however	ADV
cjel-3568	886	63	,	,	PUNCT
cjel-3568	886	64	under	under	ADP
cjel-3568	886	65	this	this	DET
cjel-3568	886	66	act	act	NOUN
cjel-3568	886	67	,	,	PUNCT
cjel-3568	886	68	all	all	DET
cjel-3568	886	69	systems	system	NOUN
cjel-3568	886	70	except	except	SCONJ
cjel-3568	886	71	solar	solar	ADJ
cjel-3568	886	72	and	and	CCONJ
cjel-3568	886	73	solar	solar	ADJ
cjel-3568	886	74	thermal	thermal	ADJ
cjel-3568	886	75	technologies	technology	NOUN
cjel-3568	886	76	must	must	AUX
cjel-3568	886	77	be	be	AUX
cjel-3568	886	78	placed	place	VERB
cjel-3568	886	79	in	in	ADP
cjel-3568	886	80	service	service	NOUN
cjel-3568	886	81	on	on	ADP
cjel-3568	886	82	or	or	CCONJ
cjel-3568	886	83	before	before	ADP
cjel-3568	886	84	december	december	PROPN
cjel-3568	886	85	31	31	NUM
cjel-3568	886	86	,	,	PUNCT
cjel-3568	886	87	2016	2016	NUM
cjel-3568	886	88	,	,	PUNCT
cjel-3568	886	89	after	after	ADP
cjel-3568	886	90	which	which	PRON
cjel-3568	886	91	the	the	DET
cjel-3568	886	92	credit	credit	NOUN
cjel-3568	886	93	expires.207	expires.207	NOUN
cjel-3568	886	94	the	the	DET
cjel-3568	886	95	consolidated	consolidated	PROPN
cjel-3568	886	96	appropriations	appropriation	NOUN
cjel-3568	886	97	act	act	PROPN
cjel-3568	886	98	,	,	PUNCT
cjel-3568	886	99	2016	2016	NUM
cjel-3568	886	100	extended	extend	VERB
cjel-3568	886	101	the	the	DET
cjel-3568	886	102	credit	credit	NOUN
cjel-3568	886	103	for	for	ADP
cjel-3568	886	104	photovoltaic	photovoltaic	NOUN
cjel-3568	886	105	energy	energy	NOUN
cjel-3568	886	106	and	and	CCONJ
cjel-3568	886	107	solar	solar	ADJ
cjel-3568	886	108	thermal	thermal	ADJ
cjel-3568	886	109	technologies	technology	NOUN
cjel-3568	886	110	until	until	ADP
cjel-3568	886	111	2022	2022	NUM
cjel-3568	886	112	,	,	PUNCT
cjel-3568	886	113	with	with	ADP
cjel-3568	886	114	a	a	DET
cjel-3568	886	115	gradual	gradual	ADJ
cjel-3568	886	116	reduction	reduction	NOUN
cjel-3568	886	117	in	in	ADP
cjel-3568	886	118	the	the	DET
cjel-3568	886	119	amount	amount	NOUN
cjel-3568	886	120	of	of	ADP
cjel-3568	886	121	the	the	DET
cjel-3568	886	122	credit	credit	NOUN
cjel-3568	886	123	through	through	ADP
cjel-3568	886	124	that	that	DET
cjel-3568	886	125	period.208	period.208	NOUN
cjel-3568	886	126	congress	congress	PROPN
cjel-3568	886	127	has	have	AUX
cjel-3568	886	128	provided	provide	VERB
cjel-3568	886	129	separate	separate	ADJ
cjel-3568	886	130	support	support	NOUN
cjel-3568	886	131	for	for	ADP
cjel-3568	886	132	renewable	renewable	ADJ
cjel-3568	886	133	energy	energy	NOUN
cjel-3568	886	134	developers	developer	NOUN
cjel-3568	886	135	to	to	PART
cjel-3568	886	136	fund	fund	VERB
cjel-3568	886	137	high	high	ADJ
cjel-3568	886	138	startup	startup	NOUN
cjel-3568	886	139	costs	cost	NOUN
cjel-3568	886	140	on	on	ADP
cjel-3568	886	141	ventures	venture	NOUN
cjel-3568	886	142	with	with	ADP
cjel-3568	886	143	long	long	ADJ
cjel-3568	886	144	future	future	ADJ
cjel-3568	886	145	201	201	NUM
cjel-3568	886	146	.	.	PUNCT
cjel-3568	887	1	energy	energy	NOUN
cjel-3568	887	2	policy	policy	NOUN
cjel-3568	887	3	act	act	NOUN
cjel-3568	887	4	of	of	ADP
cjel-3568	887	5	2005	2005	NUM
cjel-3568	887	6	,	,	PUNCT
cjel-3568	887	7	pub	pub	NOUN
cjel-3568	887	8	.	.	PUNCT
cjel-3568	888	1	l.	l.	PROPN
cjel-3568	888	2	109	109	NUM
cjel-3568	888	3	-	-	SYM
cjel-3568	888	4	58	58	NUM
cjel-3568	888	5	,	,	PUNCT
cjel-3568	888	6	119	119	NUM
cjel-3568	888	7	stat	stat	NOUN
cjel-3568	888	8	.	.	PUNCT
cjel-3568	889	1	594	594	NUM
cjel-3568	889	2	.	.	X
cjel-3568	890	1	202	202	NUM
cjel-3568	890	2	.	.	PUNCT
cjel-3568	890	3	see	see	VERB
cjel-3568	890	4	i.r.c	i.r.c	NOUN
cjel-3568	890	5	.	.	PUNCT
cjel-3568	891	1	§	§	ADJ
cjel-3568	891	2	25d	25d	NOUN
cjel-3568	891	3	(	(	PUNCT
cjel-3568	891	4	supp	supp	NOUN
cjel-3568	891	5	.	.	PUNCT
cjel-3568	891	6	2015	2015	NUM
cjel-3568	891	7	)	)	PUNCT
cjel-3568	891	8	.	.	PUNCT
cjel-3568	892	1	203	203	NUM
cjel-3568	892	2	.	.	PUNCT
cjel-3568	893	1	residential	residential	ADJ
cjel-3568	893	2	renewable	renewable	ADJ
cjel-3568	893	3	energy	energy	NOUN
cjel-3568	893	4	tax	tax	NOUN
cjel-3568	893	5	credit	credit	NOUN
cjel-3568	893	6	,	,	PUNCT
cjel-3568	893	7	database	database	PROPN
cjel-3568	893	8	st	st	PROPN
cjel-3568	893	9	.	.	PROPN
cjel-3568	893	10	incentives	incentive	NOUN
cjel-3568	893	11	for	for	ADP
cjel-3568	893	12	renewables	renewable	NOUN
cjel-3568	893	13	&	&	CCONJ
cjel-3568	893	14	efficiency	efficiency	NOUN
cjel-3568	893	15	,	,	PUNCT
cjel-3568	893	16	http://programs.dsireusa.org/system/program/detail/1235	http://programs.dsireusa.org/system/program/detail/1235	PROPN
cjel-3568	894	1	[	[	X
cjel-3568	894	2	https://perma.cc	https://perma.cc	NUM
cjel-3568	894	3	/c37n	/c37n	PROPN
cjel-3568	894	4	-	-	PUNCT
cjel-3568	894	5	cf2j	cf2j	PROPN
cjel-3568	894	6	]	]	PUNCT
cjel-3568	894	7	(	(	PUNCT
cjel-3568	894	8	last	last	ADJ
cjel-3568	894	9	updated	update	VERB
cjel-3568	894	10	jan	jan	PROPN
cjel-3568	894	11	.	.	PROPN
cjel-3568	894	12	14	14	NUM
cjel-3568	894	13	,	,	PUNCT
cjel-3568	894	14	2016	2016	NUM
cjel-3568	894	15	)	)	PUNCT
cjel-3568	894	16	.	.	PUNCT
cjel-3568	895	1	204	204	NUM
cjel-3568	895	2	.	.	PUNCT
cjel-3568	895	3	energy	energy	NOUN
cjel-3568	895	4	improvement	improvement	NOUN
cjel-3568	895	5	and	and	CCONJ
cjel-3568	895	6	extension	extension	NOUN
cjel-3568	895	7	act	act	NOUN
cjel-3568	895	8	of	of	ADP
cjel-3568	895	9	2008	2008	NUM
cjel-3568	895	10	,	,	PUNCT
cjel-3568	895	11	pub	pub	NOUN
cjel-3568	895	12	.	.	PUNCT
cjel-3568	896	1	l.	l.	PROPN
cjel-3568	896	2	110	110	NUM
cjel-3568	896	3	-	-	SYM
cjel-3568	896	4	343	343	NUM
cjel-3568	896	5	,	,	PUNCT
cjel-3568	896	6	122	122	NUM
cjel-3568	896	7	stat	stat	NOUN
cjel-3568	896	8	.	.	PUNCT
cjel-3568	897	1	3765	3765	NUM
cjel-3568	897	2	.	.	PUNCT
cjel-3568	898	1	205	205	NUM
cjel-3568	898	2	.	.	PUNCT
cjel-3568	899	1	residential	residential	ADJ
cjel-3568	899	2	renewable	renewable	ADJ
cjel-3568	899	3	energy	energy	NOUN
cjel-3568	899	4	tax	tax	NOUN
cjel-3568	899	5	credit	credit	NOUN
cjel-3568	899	6	,	,	PUNCT
cjel-3568	899	7	supra	supra	PROPN
cjel-3568	899	8	note	note	NOUN
cjel-3568	899	9	203	203	NUM
cjel-3568	899	10	.	.	PUNCT
cjel-3568	899	11	206	206	NUM
cjel-3568	899	12	.	.	PUNCT
cjel-3568	900	1	see	see	VERB
cjel-3568	900	2	i	i	PRON
cjel-3568	900	3	d.	d.	PROPN
cjel-3568	900	4	207	207	NUM
cjel-3568	900	5	.	.	PUNCT
cjel-3568	901	1	see	see	VERB
cjel-3568	901	2	i	i	PRON
cjel-3568	901	3	d.	d.	PROPN
cjel-3568	901	4	208	208	NUM
cjel-3568	901	5	.	.	PUNCT
cjel-3568	902	1	the	the	DET
cjel-3568	902	2	credit	credit	NOUN
cjel-3568	902	3	for	for	ADP
cjel-3568	902	4	photovoltaic	photovoltaic	NOUN
cjel-3568	902	5	and	and	CCONJ
cjel-3568	902	6	solar	solar	ADJ
cjel-3568	902	7	water	water	NOUN
cjel-3568	902	8	heating	heating	NOUN
cjel-3568	902	9	technology	technology	NOUN
cjel-3568	902	10	is	be	AUX
cjel-3568	902	11	thirty	thirty	NUM
cjel-3568	902	12	percent	percent	NOUN
cjel-3568	902	13	for	for	ADP
cjel-3568	902	14	systems	system	NOUN
cjel-3568	902	15	placed	place	VERB
cjel-3568	902	16	in	in	ADP
cjel-3568	902	17	service	service	NOUN
cjel-3568	902	18	by	by	ADP
cjel-3568	902	19	december	december	PROPN
cjel-3568	902	20	31	31	NUM
cjel-3568	902	21	,	,	PUNCT
cjel-3568	902	22	2019	2019	NUM
cjel-3568	902	23	,	,	PUNCT
cjel-3568	902	24	twenty	twenty	NUM
cjel-3568	902	25	-	-	PUNCT
cjel-3568	902	26	six	six	NUM
cjel-3568	902	27	percent	percent	NOUN
cjel-3568	902	28	for	for	ADP
cjel-3568	902	29	systems	system	NOUN
cjel-3568	902	30	placed	place	VERB
cjel-3568	902	31	in	in	ADP
cjel-3568	902	32	service	service	NOUN
cjel-3568	902	33	after	after	ADP
cjel-3568	902	34	that	that	DET
cjel-3568	902	35	date	date	NOUN
cjel-3568	902	36	and	and	CCONJ
cjel-3568	902	37	by	by	ADP
cjel-3568	902	38	december	december	PROPN
cjel-3568	902	39	31	31	NUM
cjel-3568	902	40	,	,	PUNCT
cjel-3568	902	41	2020	2020	NUM
cjel-3568	902	42	,	,	PUNCT
cjel-3568	902	43	and	and	CCONJ
cjel-3568	902	44	twenty	twenty	NUM
cjel-3568	902	45	-	-	PUNCT
cjel-3568	902	46	two	two	NUM
cjel-3568	902	47	percent	percent	NOUN
cjel-3568	902	48	for	for	ADP
cjel-3568	902	49	systems	system	NOUN
cjel-3568	902	50	placed	place	VERB
cjel-3568	902	51	in	in	ADP
cjel-3568	902	52	service	service	NOUN
cjel-3568	902	53	between	between	ADP
cjel-3568	902	54	january	january	PROPN
cjel-3568	902	55	1	1	NUM
cjel-3568	902	56	and	and	CCONJ
cjel-3568	902	57	december	december	PROPN
cjel-3568	902	58	31	31	NUM
cjel-3568	902	59	,	,	PUNCT
cjel-3568	902	60	2021	2021	NUM
cjel-3568	902	61	.	.	PUNCT
cjel-3568	903	1	the	the	DET
cjel-3568	903	2	credits	credit	NOUN
cjel-3568	903	3	expire	expire	VERB
cjel-3568	903	4	as	as	ADP
cjel-3568	903	5	of	of	ADP
cjel-3568	903	6	january	january	PROPN
cjel-3568	903	7	1	1	NUM
cjel-3568	903	8	,	,	PUNCT
cjel-3568	903	9	2022	2022	NUM
cjel-3568	903	10	unless	unless	SCONJ
cjel-3568	903	11	renewed	renew	VERB
cjel-3568	903	12	or	or	CCONJ
cjel-3568	903	13	reinstated	reinstate	VERB
cjel-3568	903	14	by	by	ADP
cjel-3568	903	15	congress	congress	PROPN
cjel-3568	903	16	.	.	PUNCT
cjel-3568	904	1	see	see	VERB
cjel-3568	904	2	consolidated	consolidated	ADJ
cjel-3568	904	3	appropriations	appropriation	NOUN
cjel-3568	904	4	act	act	PROPN
cjel-3568	904	5	,	,	PUNCT
cjel-3568	904	6	2016	2016	NUM
cjel-3568	904	7	,	,	PUNCT
cjel-3568	904	8	pub	pub	NOUN
cjel-3568	904	9	.	.	PUNCT
cjel-3568	905	1	l.	l.	PROPN
cjel-3568	905	2	no	no	INTJ
cjel-3568	905	3	.	.	PROPN
cjel-3568	906	1	114	114	NUM
cjel-3568	906	2	-	-	SYM
cjel-3568	906	3	113	113	NUM
cjel-3568	906	4	,	,	PUNCT
cjel-3568	906	5	§	§	PROPN
cjel-3568	906	6	304	304	NUM
cjel-3568	906	7	,	,	PUNCT
cjel-3568	906	8	129	129	NUM
cjel-3568	906	9	stat	stat	NOUN
cjel-3568	906	10	.	.	PUNCT
cjel-3568	907	1	2242	2242	NUM
cjel-3568	907	2	(	(	PUNCT
cjel-3568	907	3	2015	2015	NUM
cjel-3568	907	4	)	)	PUNCT
cjel-3568	907	5	;	;	PUNCT
cjel-3568	907	6	i.r.c	i.r.c	NOUN
cjel-3568	907	7	.	.	PUNCT
cjel-3568	908	1	§	§	ADJ
cjel-3568	908	2	25d	25d	NOUN
cjel-3568	908	3	(	(	PUNCT
cjel-3568	908	4	supp	supp	NOUN
cjel-3568	908	5	.	.	PUNCT
cjel-3568	908	6	2015	2015	NUM
cjel-3568	908	7	)	)	PUNCT
cjel-3568	908	8	.	.	PUNCT
cjel-3568	909	1	2016	2016	NUM
cjel-3568	909	2	]	]	PUNCT
cjel-3568	909	3	picking	pick	VERB
cjel-3568	909	4	winners	winner	NOUN
cjel-3568	909	5	and	and	CCONJ
cjel-3568	909	6	losers	loser	NOUN
cjel-3568	909	7	95	95	NUM
cjel-3568	909	8	revenue	revenue	NOUN
cjel-3568	909	9	streams.209	streams.209	NOUN
cjel-3568	909	10	subsidies	subsidy	NOUN
cjel-3568	909	11	help	help	VERB
cjel-3568	909	12	to	to	PART
cjel-3568	909	13	mitigate	mitigate	VERB
cjel-3568	909	14	these	these	DET
cjel-3568	909	15	risks	risk	NOUN
cjel-3568	909	16	.	.	PUNCT
cjel-3568	910	1	by	by	ADP
cjel-3568	910	2	granting	grant	VERB
cjel-3568	910	3	credits	credit	NOUN
cjel-3568	910	4	against	against	ADP
cjel-3568	910	5	an	an	DET
cjel-3568	910	6	investor	investor	NOUN
cjel-3568	910	7	’s	’s	PART
cjel-3568	910	8	tax	tax	NOUN
cjel-3568	910	9	liabilities	liability	NOUN
cjel-3568	910	10	,	,	PUNCT
cjel-3568	910	11	the	the	DET
cjel-3568	910	12	government	government	NOUN
cjel-3568	910	13	induces	induce	VERB
cjel-3568	910	14	“	"	PUNCT
cjel-3568	910	15	tax	tax	NOUN
cjel-3568	910	16	equity	equity	NOUN
cjel-3568	910	17	investors	investor	NOUN
cjel-3568	910	18	”	"	PUNCT
cjel-3568	910	19	to	to	PART
cjel-3568	910	20	assume	assume	VERB
cjel-3568	910	21	a	a	DET
cjel-3568	910	22	portion	portion	NOUN
cjel-3568	910	23	of	of	ADP
cjel-3568	910	24	the	the	DET
cjel-3568	910	25	risk	risk	NOUN
cjel-3568	910	26	associated	associate	VERB
cjel-3568	910	27	with	with	ADP
cjel-3568	910	28	the	the	DET
cjel-3568	910	29	development	development	NOUN
cjel-3568	910	30	of	of	ADP
cjel-3568	910	31	renewable	renewable	ADJ
cjel-3568	910	32	energy.210	energy.210	NOUN
cjel-3568	910	33	the	the	DET
cjel-3568	910	34	investors	investor	NOUN
cjel-3568	910	35	then	then	ADV
cjel-3568	910	36	apply	apply	VERB
cjel-3568	910	37	the	the	DET
cjel-3568	910	38	tax	tax	NOUN
cjel-3568	910	39	credits	credit	NOUN
cjel-3568	910	40	to	to	PART
cjel-3568	910	41	reduce	reduce	VERB
cjel-3568	910	42	their	their	PRON
cjel-3568	910	43	tax	tax	NOUN
cjel-3568	910	44	liability	liability	NOUN
cjel-3568	910	45	in	in	ADP
cjel-3568	910	46	later	later	ADV
cjel-3568	910	47	years.211	years.211	PROPN
cjel-3568	910	48	the	the	DET
cjel-3568	910	49	main	main	ADJ
cjel-3568	910	50	vehicles	vehicle	NOUN
cjel-3568	910	51	congress	congress	PROPN
cjel-3568	910	52	uses	use	VERB
cjel-3568	910	53	to	to	PART
cjel-3568	910	54	support	support	VERB
cjel-3568	910	55	investment	investment	NOUN
cjel-3568	910	56	in	in	ADP
cjel-3568	910	57	renewable	renewable	ADJ
cjel-3568	910	58	energy	energy	NOUN
cjel-3568	910	59	projects	project	NOUN
cjel-3568	910	60	are	be	AUX
cjel-3568	910	61	the	the	DET
cjel-3568	910	62	production	production	NOUN
cjel-3568	910	63	tax	tax	NOUN
cjel-3568	910	64	credit212	credit212	PROPN
cjel-3568	910	65	and	and	CCONJ
cjel-3568	910	66	the	the	DET
cjel-3568	910	67	investment	investment	NOUN
cjel-3568	910	68	tax	tax	NOUN
cjel-3568	910	69	credit.213	credit.213	PRON
cjel-3568	910	70	2	2	NUM
cjel-3568	910	71	.	.	PUNCT
cjel-3568	910	72	production	production	NOUN
cjel-3568	910	73	tax	tax	NOUN
cjel-3568	910	74	credit	credit	NOUN
cjel-3568	910	75	the	the	DET
cjel-3568	910	76	production	production	NOUN
cjel-3568	910	77	tax	tax	NOUN
cjel-3568	910	78	credit214	credit214	PROPN
cjel-3568	910	79	(	(	PUNCT
cjel-3568	910	80	“	"	PUNCT
cjel-3568	910	81	ptc	ptc	PROPN
cjel-3568	910	82	”	"	PUNCT
cjel-3568	910	83	)	)	PUNCT
cjel-3568	910	84	was	be	AUX
cjel-3568	910	85	first	first	ADV
cjel-3568	910	86	made	make	VERB
cjel-3568	910	87	available	available	ADJ
cjel-3568	910	88	with	with	ADP
cjel-3568	910	89	the	the	DET
cjel-3568	910	90	energy	energy	NOUN
cjel-3568	910	91	policy	policy	NOUN
cjel-3568	910	92	act	act	NOUN
cjel-3568	910	93	of	of	ADP
cjel-3568	910	94	1992.215	1992.215	NUM
cjel-3568	910	95	production	production	NOUN
cjel-3568	910	96	tax	tax	NOUN
cjel-3568	910	97	credits	credit	NOUN
cjel-3568	910	98	provide	provide	VERB
cjel-3568	910	99	taxpayers	taxpayer	NOUN
cjel-3568	910	100	with	with	ADP
cjel-3568	910	101	a	a	DET
cjel-3568	910	102	credit	credit	NOUN
cjel-3568	910	103	against	against	ADP
cjel-3568	910	104	income	income	NOUN
cjel-3568	910	105	tax	tax	NOUN
cjel-3568	910	106	liability	liability	NOUN
cjel-3568	910	107	based	base	VERB
cjel-3568	910	108	on	on	ADP
cjel-3568	910	109	the	the	DET
cjel-3568	910	110	per	per	X
cjel-3568	910	111	unit	unit	NOUN
cjel-3568	910	112	production	production	NOUN
cjel-3568	910	113	of	of	ADP
cjel-3568	910	114	electricity	electricity	NOUN
cjel-3568	910	115	generated	generate	VERB
cjel-3568	910	116	by	by	ADP
cjel-3568	910	117	a	a	DET
cjel-3568	910	118	qualifying	qualifying	NOUN
cjel-3568	910	119	project	project	NOUN
cjel-3568	910	120	over	over	ADP
cjel-3568	910	121	a	a	DET
cjel-3568	910	122	set	set	ADJ
cjel-3568	910	123	period	period	NOUN
cjel-3568	910	124	of	of	ADP
cjel-3568	910	125	years.216	years.216	VERB
cjel-3568	910	126	in	in	ADP
cjel-3568	910	127	general	general	ADJ
cjel-3568	910	128	,	,	PUNCT
cjel-3568	910	129	the	the	DET
cjel-3568	910	130	ptc	ptc	NOUN
cjel-3568	910	131	provides	provide	VERB
cjel-3568	910	132	a	a	DET
cjel-3568	910	133	ten	ten	NUM
cjel-3568	910	134	-	-	PUNCT
cjel-3568	910	135	year,217	year,217	VERB
cjel-3568	910	136	inflation	inflation	NOUN
cjel-3568	910	137	-	-	PUNCT
cjel-3568	910	138	adjusted,218	adjusted,218	NOUN
cjel-3568	910	139	production	production	NOUN
cjel-3568	910	140	-	-	PUNCT
cjel-3568	910	141	based	base	VERB
cjel-3568	910	142	credit	credit	NOUN
cjel-3568	910	143	for	for	ADP
cjel-3568	910	144	power	power	NOUN
cjel-3568	910	145	209	209	NUM
cjel-3568	910	146	.	.	PUNCT
cjel-3568	911	1	barriers	barrier	NOUN
cjel-3568	911	2	to	to	ADP
cjel-3568	911	3	renewable	renewable	VERB
cjel-3568	911	4	energy	energy	NOUN
cjel-3568	911	5	technologies	technology	NOUN
cjel-3568	911	6	,	,	PUNCT
cjel-3568	911	7	union	union	NOUN
cjel-3568	911	8	concerned	concern	VERB
cjel-3568	911	9	scientists	scientist	NOUN
cjel-3568	911	10	,	,	PUNCT
cjel-3568	911	11	http://www.ucsusa.org/clean_energy/smart-energy-solutions/increase-renewables/barriersto-renewable-energy.html#.vexydpcpv_a	http://www.ucsusa.org/clean_energy/smart-energy-solutions/increase-renewables/barriersto-renewable-energy.html#.vexydpcpv_a	NOUN
cjel-3568	911	12	[	[	X
cjel-3568	911	13	http://perma.cc/d2pv-w3na	http://perma.cc/d2pv-w3na	X
cjel-3568	911	14	]	]	X
cjel-3568	911	15	(	(	PUNCT
cjel-3568	911	16	last	last	ADV
cjel-3568	911	17	visited	visit	VERB
cjel-3568	911	18	nov	nov	PROPN
cjel-3568	911	19	.	.	PROPN
cjel-3568	911	20	29	29	NUM
cjel-3568	911	21	,	,	PUNCT
cjel-3568	911	22	2015	2015	NUM
cjel-3568	911	23	)	)	PUNCT
cjel-3568	911	24	.	.	PUNCT
cjel-3568	912	1	these	these	DET
cjel-3568	912	2	startup	startup	NOUN
cjel-3568	912	3	costs	cost	NOUN
cjel-3568	912	4	include	include	VERB
cjel-3568	912	5	the	the	DET
cjel-3568	912	6	expenses	expense	NOUN
cjel-3568	912	7	of	of	ADP
cjel-3568	912	8	finding	find	VERB
cjel-3568	912	9	and	and	CCONJ
cjel-3568	912	10	negotiating	negotiate	VERB
cjel-3568	912	11	rights	right	NOUN
cjel-3568	912	12	to	to	PART
cjel-3568	912	13	purchase	purchase	VERB
cjel-3568	912	14	sites	site	NOUN
cjel-3568	912	15	for	for	ADP
cjel-3568	912	16	facilities	facility	NOUN
cjel-3568	912	17	with	with	ADP
cjel-3568	912	18	access	access	NOUN
cjel-3568	912	19	to	to	ADP
cjel-3568	912	20	transmission	transmission	NOUN
cjel-3568	912	21	lines	line	NOUN
cjel-3568	912	22	,	,	PUNCT
cjel-3568	912	23	funding	fund	VERB
cjel-3568	912	24	the	the	DET
cjel-3568	912	25	permitting	permitting	NOUN
cjel-3568	912	26	process	process	NOUN
cjel-3568	912	27	,	,	PUNCT
cjel-3568	912	28	construction	construction	NOUN
cjel-3568	912	29	,	,	PUNCT
cjel-3568	912	30	installation	installation	NOUN
cjel-3568	912	31	,	,	PUNCT
cjel-3568	912	32	operation	operation	NOUN
cjel-3568	912	33	and	and	CCONJ
cjel-3568	912	34	maintenance	maintenance	NOUN
cjel-3568	912	35	,	,	PUNCT
cjel-3568	912	36	marketing	marketing	NOUN
cjel-3568	912	37	,	,	PUNCT
cjel-3568	912	38	growing	grow	VERB
cjel-3568	912	39	and	and	CCONJ
cjel-3568	912	40	transporting	transport	VERB
cjel-3568	912	41	biomass	biomass	NOUN
cjel-3568	912	42	,	,	PUNCT
cjel-3568	912	43	and	and	CCONJ
cjel-3568	912	44	training	train	VERB
cjel-3568	912	45	workers	worker	NOUN
cjel-3568	912	46	to	to	PART
cjel-3568	912	47	perform	perform	VERB
cjel-3568	912	48	these	these	DET
cjel-3568	912	49	tasks	task	NOUN
cjel-3568	912	50	.	.	PUNCT
cjel-3568	913	1	see	see	VERB
cjel-3568	913	2	i	i	PRON
cjel-3568	913	3	d.	d.	PROPN
cjel-3568	913	4	210	210	NUM
cjel-3568	913	5	.	.	PUNCT
cjel-3568	914	1	roberta	roberta	PROPN
cjel-3568	914	2	f.	f.	PROPN
cjel-3568	914	3	mann	mann	PROPN
cjel-3568	914	4	&	&	CCONJ
cjel-3568	914	5	e.	e.	PROPN
cjel-3568	914	6	margaret	margaret	PROPN
cjel-3568	914	7	rowe	rowe	PROPN
cjel-3568	914	8	,	,	PUNCT
cjel-3568	914	9	taxation	taxation	NOUN
cjel-3568	914	10	,	,	PUNCT
cjel-3568	914	11	in	in	ADP
cjel-3568	914	12	the	the	DET
cjel-3568	914	13	law	law	NOUN
cjel-3568	914	14	of	of	ADP
cjel-3568	914	15	clean	clean	ADJ
cjel-3568	914	16	energy	energy	NOUN
cjel-3568	914	17	:	:	PUNCT
cjel-3568	914	18	efficiency	efficiency	NOUN
cjel-3568	914	19	and	and	CCONJ
cjel-3568	914	20	renewables	renewable	NOUN
cjel-3568	914	21	146	146	NUM
cjel-3568	914	22	(	(	PUNCT
cjel-3568	914	23	michael	michael	PROPN
cjel-3568	914	24	b.	b.	PROPN
cjel-3568	914	25	gerrard	gerrard	PROPN
cjel-3568	914	26	ed	ed	PROPN
cjel-3568	914	27	.	.	PROPN
cjel-3568	914	28	,	,	PUNCT
cjel-3568	914	29	2011	2011	NUM
cjel-3568	914	30	)	)	PUNCT
cjel-3568	914	31	.	.	PUNCT
cjel-3568	915	1	211	211	NUM
cjel-3568	915	2	.	.	PUNCT
cjel-3568	916	1	in	in	ADP
cjel-3568	916	2	general	general	ADJ
cjel-3568	916	3	,	,	PUNCT
cjel-3568	916	4	tax	tax	NOUN
cjel-3568	916	5	credit	credit	NOUN
cjel-3568	916	6	provisions	provision	NOUN
cjel-3568	916	7	authorize	authorize	VERB
cjel-3568	916	8	taxpayers	taxpayer	NOUN
cjel-3568	916	9	to	to	PART
cjel-3568	916	10	reduce	reduce	VERB
cjel-3568	916	11	their	their	PRON
cjel-3568	916	12	tax	tax	NOUN
cjel-3568	916	13	liabilities	liability	NOUN
cjel-3568	916	14	by	by	ADP
cjel-3568	916	15	an	an	DET
cjel-3568	916	16	amount	amount	NOUN
cjel-3568	916	17	equal	equal	ADJ
cjel-3568	916	18	to	to	ADP
cjel-3568	916	19	a	a	DET
cjel-3568	916	20	certain	certain	ADJ
cjel-3568	916	21	percentage	percentage	NOUN
cjel-3568	916	22	of	of	ADP
cjel-3568	916	23	the	the	DET
cjel-3568	916	24	cost	cost	NOUN
cjel-3568	916	25	basis	basis	NOUN
cjel-3568	916	26	of	of	ADP
cjel-3568	916	27	equipment	equipment	NOUN
cjel-3568	916	28	or	or	CCONJ
cjel-3568	916	29	other	other	ADJ
cjel-3568	916	30	property	property	NOUN
cjel-3568	916	31	used	use	VERB
cjel-3568	916	32	in	in	ADP
cjel-3568	916	33	connection	connection	NOUN
cjel-3568	916	34	with	with	ADP
cjel-3568	916	35	specified	specified	ADJ
cjel-3568	916	36	activities	activity	NOUN
cjel-3568	916	37	.	.	PUNCT
cjel-3568	917	1	initially	initially	ADV
cjel-3568	917	2	,	,	PUNCT
cjel-3568	917	3	a	a	DET
cjel-3568	917	4	taxpayer	taxpayer	NOUN
cjel-3568	917	5	’s	’s	PART
cjel-3568	917	6	basis	basis	NOUN
cjel-3568	917	7	is	be	AUX
cjel-3568	917	8	the	the	DET
cjel-3568	917	9	price	price	NOUN
cjel-3568	917	10	paid	pay	VERB
cjel-3568	917	11	to	to	PART
cjel-3568	917	12	purchase	purchase	VERB
cjel-3568	917	13	the	the	DET
cjel-3568	917	14	property	property	NOUN
cjel-3568	917	15	plus	plus	CCONJ
cjel-3568	917	16	any	any	DET
cjel-3568	917	17	transaction	transaction	NOUN
cjel-3568	917	18	costs	cost	NOUN
cjel-3568	917	19	(	(	PUNCT
cjel-3568	917	20	such	such	ADJ
cjel-3568	917	21	as	as	ADP
cjel-3568	917	22	attorney	attorney	NOUN
cjel-3568	917	23	’s	’s	PART
cjel-3568	917	24	fees	fee	NOUN
cjel-3568	917	25	,	,	PUNCT
cjel-3568	917	26	brokerage	brokerage	NOUN
cjel-3568	917	27	fees	fee	NOUN
cjel-3568	917	28	,	,	PUNCT
cjel-3568	917	29	or	or	CCONJ
cjel-3568	917	30	survey	survey	NOUN
cjel-3568	917	31	costs	cost	NOUN
cjel-3568	917	32	)	)	PUNCT
cjel-3568	917	33	incurred	incur	VERB
cjel-3568	917	34	in	in	ADP
cjel-3568	917	35	acquiring	acquire	VERB
cjel-3568	917	36	the	the	DET
cjel-3568	917	37	property	property	NOUN
cjel-3568	917	38	.	.	PUNCT
cjel-3568	918	1	see	see	VERB
cjel-3568	918	2	supra	supra	PROPN
cjel-3568	918	3	note	note	PROPN
cjel-3568	918	4	180	180	NUM
cjel-3568	918	5	and	and	CCONJ
cjel-3568	918	6	accompanying	accompany	VERB
cjel-3568	918	7	text	text	NOUN
cjel-3568	918	8	.	.	PUNCT
cjel-3568	919	1	212	212	NUM
cjel-3568	919	2	.	.	PUNCT
cjel-3568	919	3	see	see	VERB
cjel-3568	919	4	i.r.c	i.r.c	NOUN
cjel-3568	919	5	.	.	PUNCT
cjel-3568	920	1	§	§	PROPN
cjel-3568	920	2	45	45	NUM
cjel-3568	920	3	(	(	PUNCT
cjel-3568	920	4	supp	supp	NOUN
cjel-3568	920	5	.	.	PUNCT
cjel-3568	920	6	2015	2015	NUM
cjel-3568	920	7	)	)	PUNCT
cjel-3568	920	8	.	.	PUNCT
cjel-3568	921	1	213	213	NUM
cjel-3568	921	2	.	.	PUNCT
cjel-3568	921	3	see	see	VERB
cjel-3568	921	4	i.r.c	i.r.c	NOUN
cjel-3568	921	5	.	.	PUNCT
cjel-3568	922	1	§	§	PROPN
cjel-3568	922	2	48	48	NUM
cjel-3568	922	3	(	(	PUNCT
cjel-3568	922	4	supp	supp	PROPN
cjel-3568	922	5	.	.	PUNCT
cjel-3568	922	6	2015	2015	NUM
cjel-3568	922	7	)	)	PUNCT
cjel-3568	922	8	.	.	PUNCT
cjel-3568	923	1	214	214	NUM
cjel-3568	923	2	.	.	PUNCT
cjel-3568	923	3	i.r.c	i.r.c	NOUN
cjel-3568	923	4	.	.	PUNCT
cjel-3568	924	1	§	§	PROPN
cjel-3568	924	2	45	45	NUM
cjel-3568	924	3	.	.	NOUN
cjel-3568	924	4	215	215	NUM
cjel-3568	924	5	.	.	PUNCT
cjel-3568	925	1	the	the	DET
cjel-3568	925	2	energy	energy	NOUN
cjel-3568	925	3	policy	policy	NOUN
cjel-3568	925	4	act	act	NOUN
cjel-3568	925	5	of	of	ADP
cjel-3568	925	6	1992	1992	NUM
cjel-3568	925	7	,	,	PUNCT
cjel-3568	925	8	pub	pub	NOUN
cjel-3568	925	9	.	.	PUNCT
cjel-3568	926	1	l.	l.	NOUN
cjel-3568	926	2	102	102	NUM
cjel-3568	926	3	-	-	SYM
cjel-3568	926	4	486	486	NUM
cjel-3568	926	5	,	,	PUNCT
cjel-3568	926	6	106	106	NUM
cjel-3568	926	7	stat	stat	NOUN
cjel-3568	926	8	.	.	PUNCT
cjel-3568	926	9	2776	2776	NUM
cjel-3568	926	10	.	.	PUNCT
cjel-3568	927	1	significant	significant	ADJ
cjel-3568	927	2	federal	federal	ADJ
cjel-3568	927	3	funding	funding	NOUN
cjel-3568	927	4	for	for	ADP
cjel-3568	927	5	renewable	renewable	ADJ
cjel-3568	927	6	energy	energy	NOUN
cjel-3568	927	7	only	only	ADV
cjel-3568	927	8	became	become	VERB
cjel-3568	927	9	available	available	ADJ
cjel-3568	927	10	with	with	ADP
cjel-3568	927	11	the	the	DET
cjel-3568	927	12	energy	energy	NOUN
cjel-3568	927	13	policy	policy	NOUN
cjel-3568	927	14	act	act	NOUN
cjel-3568	927	15	of	of	ADP
cjel-3568	927	16	1992	1992	NUM
cjel-3568	927	17	,	,	PUNCT
cjel-3568	927	18	and	and	CCONJ
cjel-3568	927	19	firms	firm	NOUN
cjel-3568	927	20	first	first	ADV
cjel-3568	927	21	began	begin	VERB
cjel-3568	927	22	taking	take	VERB
cjel-3568	927	23	advantage	advantage	NOUN
cjel-3568	927	24	of	of	ADP
cjel-3568	927	25	this	this	DET
cjel-3568	927	26	support	support	NOUN
cjel-3568	927	27	in	in	ADP
cjel-3568	927	28	1994	1994	NUM
cjel-3568	927	29	.	.	PUNCT
cjel-3568	928	1	see	see	VERB
cjel-3568	928	2	pfund	pfund	PROPN
cjel-3568	928	3	&	&	CCONJ
cjel-3568	928	4	healey	healey	PROPN
cjel-3568	928	5	,	,	PUNCT
cjel-3568	928	6	supra	supra	PROPN
cjel-3568	928	7	note	note	NOUN
cjel-3568	928	8	2	2	NUM
cjel-3568	928	9	,	,	PUNCT
cjel-3568	928	10	at	at	ADP
cjel-3568	928	11	24	24	NUM
cjel-3568	928	12	.	.	PUNCT
cjel-3568	929	1	the	the	DET
cjel-3568	929	2	ptc	ptc	PROPN
cjel-3568	929	3	was	be	AUX
cjel-3568	929	4	originally	originally	ADV
cjel-3568	929	5	enacted	enact	VERB
cjel-3568	929	6	in	in	ADP
cjel-3568	929	7	1992	1992	NUM
cjel-3568	929	8	as	as	ADP
cjel-3568	929	9	a	a	DET
cjel-3568	929	10	temporary	temporary	ADJ
cjel-3568	929	11	subsidy	subsidy	NOUN
cjel-3568	929	12	for	for	ADP
cjel-3568	929	13	investment	investment	NOUN
cjel-3568	929	14	in	in	ADP
cjel-3568	929	15	renewable	renewable	ADJ
cjel-3568	929	16	energy	energy	NOUN
cjel-3568	929	17	.	.	PUNCT
cjel-3568	930	1	congress	congress	PROPN
cjel-3568	930	2	has	have	AUX
cjel-3568	930	3	repeatedly	repeatedly	ADV
cjel-3568	930	4	extended	extend	VERB
cjel-3568	930	5	the	the	DET
cjel-3568	930	6	ptc	ptc	NOUN
cjel-3568	930	7	and	and	CCONJ
cjel-3568	930	8	re	re	VERB
cjel-3568	930	9	-	-	VERB
cjel-3568	930	10	enacted	enact	VERB
cjel-3568	930	11	the	the	DET
cjel-3568	930	12	legislation	legislation	NOUN
cjel-3568	930	13	after	after	ADP
cjel-3568	930	14	allowing	allow	VERB
cjel-3568	930	15	it	it	PRON
cjel-3568	930	16	to	to	PART
cjel-3568	930	17	lapse	lapse	VERB
cjel-3568	930	18	.	.	PUNCT
cjel-3568	931	1	renewable	renewable	ADJ
cjel-3568	931	2	electricity	electricity	NOUN
cjel-3568	931	3	production	production	NOUN
cjel-3568	931	4	tax	tax	NOUN
cjel-3568	931	5	credit	credit	NOUN
cjel-3568	931	6	(	(	PUNCT
cjel-3568	931	7	ptc	ptc	PROPN
cjel-3568	931	8	)	)	PUNCT
cjel-3568	931	9	,	,	PUNCT
cjel-3568	931	10	u.s	u.s	PROPN
cjel-3568	931	11	.	.	PROPN
cjel-3568	931	12	dep’t	dep’t	NOUN
cjel-3568	931	13	of	of	ADP
cjel-3568	931	14	energy	energy	NOUN
cjel-3568	931	15	,	,	PUNCT
cjel-3568	931	16	http://energy.gov/savings/renewable-electricity-production-tax-credit-ptc	http://energy.gov/savings/renewable-electricity-production-tax-credit-ptc	ADP
cjel-3568	932	1	[	[	X
cjel-3568	932	2	https://	https://	NOUN
cjel-3568	932	3	perma.cc/jqp7-xtxs	perma.cc/jqp7-xtxs	NOUN
cjel-3568	932	4	]	]	PUNCT
cjel-3568	932	5	(	(	PUNCT
cjel-3568	932	6	last	last	ADV
cjel-3568	932	7	visited	visit	VERB
cjel-3568	932	8	nov	nov	PROPN
cjel-3568	932	9	.	.	PROPN
cjel-3568	932	10	29	29	NUM
cjel-3568	932	11	,	,	PUNCT
cjel-3568	932	12	2015	2015	NUM
cjel-3568	932	13	)	)	PUNCT
cjel-3568	932	14	;	;	PUNCT
cjel-3568	932	15	residential	residential	ADJ
cjel-3568	932	16	renewable	renewable	ADJ
cjel-3568	932	17	energy	energy	NOUN
cjel-3568	932	18	tax	tax	NOUN
cjel-3568	932	19	credit	credit	NOUN
cjel-3568	932	20	,	,	PUNCT
cjel-3568	932	21	supra	supra	PROPN
cjel-3568	932	22	note	note	NOUN
cjel-3568	932	23	203	203	NUM
cjel-3568	932	24	.	.	PUNCT
cjel-3568	932	25	216	216	NUM
cjel-3568	932	26	.	.	PUNCT
cjel-3568	933	1	see	see	VERB
cjel-3568	933	2	mann	mann	PROPN
cjel-3568	933	3	&	&	CCONJ
cjel-3568	933	4	rowe	rowe	PROPN
cjel-3568	933	5	,	,	PUNCT
cjel-3568	933	6	supra	supra	PROPN
cjel-3568	933	7	note	note	NOUN
cjel-3568	933	8	210	210	NUM
cjel-3568	933	9	,	,	PUNCT
cjel-3568	933	10	at	at	ADP
cjel-3568	933	11	146	146	NUM
cjel-3568	933	12	.	.	PUNCT
cjel-3568	934	1	217	217	NUM
cjel-3568	934	2	.	.	PUNCT
cjel-3568	935	1	see	see	VERB
cjel-3568	935	2	i	i	PRON
cjel-3568	935	3	d.	d.	PROPN
cjel-3568	935	4	the	the	DET
cjel-3568	935	5	duration	duration	NOUN
cjel-3568	935	6	of	of	ADP
cjel-3568	935	7	the	the	DET
cjel-3568	935	8	production	production	NOUN
cjel-3568	935	9	tax	tax	NOUN
cjel-3568	935	10	credit	credit	NOUN
cjel-3568	935	11	is	be	AUX
cjel-3568	935	12	ten	ten	NUM
cjel-3568	935	13	years	year	NOUN
cjel-3568	935	14	after	after	SCONJ
cjel-3568	935	15	the	the	DET
cjel-3568	935	16	facility	facility	NOUN
cjel-3568	935	17	is	be	AUX
cjel-3568	935	18	placed	place	VERB
cjel-3568	935	19	in	in	ADP
cjel-3568	935	20	service	service	NOUN
cjel-3568	935	21	.	.	PUNCT
cjel-3568	936	1	open	open	ADJ
cjel-3568	936	2	loop	loop	NOUN
cjel-3568	936	3	biomass	biomass	NOUN
cjel-3568	936	4	,	,	PUNCT
cjel-3568	936	5	geothermal	geothermal	NOUN
cjel-3568	936	6	,	,	PUNCT
cjel-3568	936	7	small	small	ADJ
cjel-3568	936	8	irrigation	irrigation	NOUN
cjel-3568	936	9	hydroelectric	hydroelectric	ADJ
cjel-3568	936	10	power	power	NOUN
cjel-3568	936	11	,	,	PUNCT
cjel-3568	936	12	and	and	CCONJ
cjel-3568	936	13	96	96	NUM
cjel-3568	936	14	columbia	columbia	PROPN
cjel-3568	936	15	journal	journal	PROPN
cjel-3568	936	16	of	of	ADP
cjel-3568	936	17	environmental	environmental	ADJ
cjel-3568	936	18	law	law	NOUN
cjel-3568	937	1	[	[	X
cjel-3568	937	2	vol	vol	NOUN
cjel-3568	937	3	.	.	PUNCT
cjel-3568	938	1	41:1	41:1	NUM
cjel-3568	938	2	generated	generate	VERB
cjel-3568	938	3	by	by	ADP
cjel-3568	938	4	qualifying	qualify	VERB
cjel-3568	938	5	facilities.219	facilities.219	NOUN
cjel-3568	938	6	the	the	DET
cjel-3568	938	7	credits	credit	NOUN
cjel-3568	938	8	flow	flow	VERB
cjel-3568	938	9	for	for	ADP
cjel-3568	938	10	a	a	DET
cjel-3568	938	11	fiveor	fiveor	NOUN
cjel-3568	938	12	ten	ten	NUM
cjel-3568	938	13	-	-	PUNCT
cjel-3568	938	14	year	year	NOUN
cjel-3568	938	15	period	period	NOUN
cjel-3568	938	16	from	from	ADP
cjel-3568	938	17	the	the	DET
cjel-3568	938	18	date	date	NOUN
cjel-3568	938	19	the	the	DET
cjel-3568	938	20	project	project	NOUN
cjel-3568	938	21	is	be	AUX
cjel-3568	938	22	placed	place	VERB
cjel-3568	938	23	in	in	ADP
cjel-3568	938	24	service.220	service.220	NOUN
cjel-3568	938	25	the	the	DET
cjel-3568	938	26	ptc	ptc	NOUN
cjel-3568	938	27	is	be	AUX
cjel-3568	938	28	not	not	PART
cjel-3568	938	29	tradable.221	tradable.221	NOUN
cjel-3568	938	30	initially	initially	ADV
cjel-3568	938	31	,	,	PUNCT
cjel-3568	938	32	the	the	DET
cjel-3568	938	33	ptc	ptc	NOUN
cjel-3568	938	34	provided	provide	VERB
cjel-3568	938	35	support	support	NOUN
cjel-3568	938	36	for	for	ADP
cjel-3568	938	37	wind	wind	NOUN
cjel-3568	938	38	energy	energy	NOUN
cjel-3568	938	39	and	and	CCONJ
cjel-3568	938	40	closed	closed	ADJ
cjel-3568	938	41	loop	loop	NOUN
cjel-3568	938	42	biomass222	biomass222	PROPN
cjel-3568	938	43	and	and	CCONJ
cjel-3568	938	44	the	the	DET
cjel-3568	938	45	credit	credit	NOUN
cjel-3568	938	46	was	be	AUX
cjel-3568	938	47	briefly	briefly	ADV
cjel-3568	938	48	expanded	expand	VERB
cjel-3568	938	49	to	to	PART
cjel-3568	938	50	include	include	VERB
cjel-3568	938	51	solar	solar	ADJ
cjel-3568	938	52	.	.	PUNCT
cjel-3568	939	1	projects	project	NOUN
cjel-3568	939	2	currently	currently	ADV
cjel-3568	939	3	eligible	eligible	ADJ
cjel-3568	939	4	for	for	ADP
cjel-3568	939	5	ptc	ptc	PROPN
cjel-3568	939	6	credits	credit	NOUN
cjel-3568	939	7	include	include	VERB
cjel-3568	939	8	projects	project	NOUN
cjel-3568	939	9	generating	generate	VERB
cjel-3568	939	10	electricity	electricity	NOUN
cjel-3568	939	11	produced	produce	VERB
cjel-3568	939	12	by	by	ADP
cjel-3568	939	13	wind	wind	NOUN
cjel-3568	939	14	,	,	PUNCT
cjel-3568	939	15	closed	closed	ADJ
cjel-3568	939	16	loop	loop	NOUN
cjel-3568	939	17	biomass	biomass	NOUN
cjel-3568	939	18	,	,	PUNCT
cjel-3568	939	19	open	open	ADJ
cjel-3568	939	20	loop	loop	NOUN
cjel-3568	939	21	biomass,223	biomass,223	VERB
cjel-3568	939	22	geothermal	geothermal	NOUN
cjel-3568	939	23	,	,	PUNCT
cjel-3568	939	24	small	small	ADJ
cjel-3568	939	25	irrigation	irrigation	NOUN
cjel-3568	939	26	power	power	NOUN
cjel-3568	939	27	,	,	PUNCT
cjel-3568	939	28	municipal	municipal	ADJ
cjel-3568	939	29	solid	solid	ADJ
cjel-3568	939	30	waste,224	waste,224	PROPN
cjel-3568	939	31	qualified	qualified	ADJ
cjel-3568	939	32	hydropower	hydropower	NOUN
cjel-3568	939	33	,	,	PUNCT
cjel-3568	939	34	and	and	CCONJ
cjel-3568	939	35	marine	marine	ADJ
cjel-3568	939	36	and	and	CCONJ
cjel-3568	939	37	hydro	hydro	NOUN
cjel-3568	939	38	-	-	PUNCT
cjel-3568	939	39	kinetic	kinetic	NOUN
cjel-3568	939	40	power.225	power.225	NOUN
cjel-3568	939	41	developers	developer	NOUN
cjel-3568	939	42	of	of	ADP
cjel-3568	939	43	renewable	renewable	ADJ
cjel-3568	939	44	energy	energy	NOUN
cjel-3568	939	45	projects	project	NOUN
cjel-3568	939	46	employ	employ	VERB
cjel-3568	939	47	a	a	DET
cjel-3568	939	48	variety	variety	NOUN
cjel-3568	939	49	of	of	ADP
cjel-3568	939	50	financing	financing	NOUN
cjel-3568	939	51	structures	structure	NOUN
cjel-3568	939	52	that	that	PRON
cjel-3568	939	53	permit	permit	VERB
cjel-3568	939	54	tax	tax	NOUN
cjel-3568	939	55	equity	equity	NOUN
cjel-3568	939	56	investors	investor	NOUN
cjel-3568	939	57	to	to	PART
cjel-3568	939	58	receive	receive	VERB
cjel-3568	939	59	the	the	DET
cjel-3568	939	60	tax	tax	NOUN
cjel-3568	939	61	benefits.226	benefits.226	NOUN
cjel-3568	939	62	a	a	DET
cjel-3568	939	63	common	common	ADJ
cjel-3568	939	64	structure	structure	NOUN
cjel-3568	939	65	is	be	AUX
cjel-3568	939	66	the	the	DET
cjel-3568	939	67	“	"	PUNCT
cjel-3568	939	68	flip	flip	VERB
cjel-3568	939	69	transaction,”227	transaction,”227	PRON
cjel-3568	939	70	which	which	PRON
cjel-3568	939	71	allows	allow	VERB
cjel-3568	939	72	the	the	DET
cjel-3568	939	73	tax	tax	NOUN
cjel-3568	939	74	credit	credit	NOUN
cjel-3568	939	75	investors	investor	NOUN
cjel-3568	939	76	to	to	PART
cjel-3568	939	77	acquire	acquire	VERB
cjel-3568	939	78	their	their	PRON
cjel-3568	939	79	interests	interest	NOUN
cjel-3568	939	80	for	for	ADP
cjel-3568	939	81	landfill	landfill	NOUN
cjel-3568	939	82	gas	gas	NOUN
cjel-3568	939	83	technologies	technology	NOUN
cjel-3568	939	84	used	use	VERB
cjel-3568	939	85	in	in	ADP
cjel-3568	939	86	municipal	municipal	ADJ
cjel-3568	939	87	solid	solid	ADJ
cjel-3568	939	88	waste	waste	NOUN
cjel-3568	939	89	combustion	combustion	NOUN
cjel-3568	939	90	facilities	facility	NOUN
cjel-3568	939	91	have	have	VERB
cjel-3568	939	92	five	five	NUM
cjel-3568	939	93	-	-	PUNCT
cjel-3568	939	94	year	year	NOUN
cjel-3568	939	95	credit	credit	NOUN
cjel-3568	939	96	periods	period	NOUN
cjel-3568	939	97	.	.	PUNCT
cjel-3568	940	1	renewable	renewable	ADJ
cjel-3568	940	2	electricity	electricity	NOUN
cjel-3568	940	3	production	production	NOUN
cjel-3568	940	4	tax	tax	NOUN
cjel-3568	940	5	credit	credit	NOUN
cjel-3568	940	6	(	(	PUNCT
cjel-3568	940	7	ptc	ptc	NOUN
cjel-3568	940	8	)	)	PUNCT
cjel-3568	940	9	,	,	PUNCT
cjel-3568	940	10	supra	supra	PROPN
cjel-3568	940	11	note	note	NOUN
cjel-3568	940	12	215	215	NUM
cjel-3568	940	13	.	.	NOUN
cjel-3568	940	14	218	218	NUM
cjel-3568	940	15	.	.	PUNCT
cjel-3568	941	1	the	the	DET
cjel-3568	941	2	initial	initial	ADJ
cjel-3568	941	3	credit	credit	NOUN
cjel-3568	941	4	was	be	AUX
cjel-3568	941	5	set	set	VERB
cjel-3568	941	6	at	at	ADP
cjel-3568	941	7	1.5	1.5	NUM
cjel-3568	941	8	cents	cent	NOUN
cjel-3568	941	9	per	per	ADP
cjel-3568	941	10	kilowatt	kilowatt	NOUN
cjel-3568	941	11	hour	hour	NOUN
cjel-3568	941	12	.	.	PUNCT
cjel-3568	942	1	the	the	DET
cjel-3568	942	2	credit	credit	NOUN
cjel-3568	942	3	is	be	AUX
cjel-3568	942	4	currently	currently	ADV
cjel-3568	942	5	2.3	2.3	NUM
cjel-3568	942	6	cents	cent	NOUN
cjel-3568	942	7	per	per	ADP
cjel-3568	942	8	kilowatt	kilowatt	NOUN
cjel-3568	942	9	hour	hour	NOUN
cjel-3568	942	10	of	of	ADP
cjel-3568	942	11	energy	energy	NOUN
cjel-3568	942	12	produced	produce	VERB
cjel-3568	942	13	by	by	ADP
cjel-3568	942	14	wind	wind	NOUN
cjel-3568	942	15	,	,	PUNCT
cjel-3568	942	16	geothermal	geothermal	NOUN
cjel-3568	942	17	,	,	PUNCT
cjel-3568	942	18	and	and	CCONJ
cjel-3568	942	19	closed	closed	ADJ
cjel-3568	942	20	loop	loop	NOUN
cjel-3568	942	21	biomass	biomass	NOUN
cjel-3568	942	22	facilities	facility	NOUN
cjel-3568	942	23	and	and	CCONJ
cjel-3568	942	24	1.2	1.2	NUM
cjel-3568	942	25	cents	cent	NOUN
cjel-3568	942	26	per	per	ADP
cjel-3568	942	27	kilowatt	kilowatt	NOUN
cjel-3568	942	28	hour	hour	NOUN
cjel-3568	942	29	for	for	ADP
cjel-3568	942	30	open	open	ADJ
cjel-3568	942	31	-	-	PUNCT
cjel-3568	942	32	loop	loop	NOUN
cjel-3568	942	33	biomass	biomass	NOUN
cjel-3568	942	34	,	,	PUNCT
cjel-3568	942	35	landfill	landfill	NOUN
cjel-3568	942	36	gas	gas	NOUN
cjel-3568	942	37	,	,	PUNCT
cjel-3568	942	38	municipal	municipal	ADJ
cjel-3568	942	39	solid	solid	ADJ
cjel-3568	942	40	waste	waste	NOUN
cjel-3568	942	41	,	,	PUNCT
cjel-3568	942	42	qualified	qualified	ADJ
cjel-3568	942	43	hydroelectric	hydroelectric	ADJ
cjel-3568	942	44	,	,	PUNCT
cjel-3568	942	45	and	and	CCONJ
cjel-3568	942	46	marine	marine	ADJ
cjel-3568	942	47	and	and	CCONJ
cjel-3568	942	48	hydrokinetic	hydrokinetic	ADJ
cjel-3568	942	49	energy	energy	NOUN
cjel-3568	942	50	resources	resource	NOUN
cjel-3568	942	51	.	.	PUNCT
cjel-3568	943	1	renewable	renewable	ADJ
cjel-3568	943	2	electricity	electricity	NOUN
cjel-3568	943	3	production	production	NOUN
cjel-3568	943	4	tax	tax	NOUN
cjel-3568	943	5	credit	credit	NOUN
cjel-3568	943	6	(	(	PUNCT
cjel-3568	943	7	ptc	ptc	NOUN
cjel-3568	943	8	)	)	PUNCT
cjel-3568	943	9	,	,	PUNCT
cjel-3568	943	10	supra	supra	PROPN
cjel-3568	943	11	note	note	PROPN
cjel-3568	943	12	215	215	NUM
cjel-3568	943	13	;	;	PUNCT
cjel-3568	943	14	see	see	VERB
cjel-3568	943	15	ari	ari	PROPN
cjel-3568	943	16	natter	natter	ADV
cjel-3568	943	17	,	,	PUNCT
cjel-3568	943	18	credits	credit	NOUN
cjel-3568	943	19	to	to	PART
cjel-3568	943	20	spur	spur	VERB
cjel-3568	943	21	renewable	renewable	ADJ
cjel-3568	943	22	energy	energy	NOUN
cjel-3568	943	23	sources	source	NOUN
cjel-3568	943	24	seen	see	VERB
cjel-3568	943	25	set	set	VERB
cjel-3568	943	26	to	to	PART
cjel-3568	943	27	end	end	VERB
cjel-3568	943	28	:	:	PUNCT
cjel-3568	943	29	taxes	taxis	NOUN
cjel-3568	943	30	,	,	PUNCT
cjel-3568	943	31	bloomberg	bloomberg	PROPN
cjel-3568	943	32	(	(	PUNCT
cjel-3568	943	33	sept	sept	PROPN
cjel-3568	943	34	.	.	PROPN
cjel-3568	943	35	30	30	NUM
cjel-3568	943	36	,	,	PUNCT
cjel-3568	943	37	2013	2013	NUM
cjel-3568	943	38	,	,	PUNCT
cjel-3568	943	39	12:00	12:00	NUM
cjel-3568	943	40	am	am	NOUN
cjel-3568	943	41	)	)	PUNCT
cjel-3568	943	42	,	,	PUNCT
cjel-3568	943	43	http://www.bloomberg.com/news/articles/2013-09-30/credits-to-spur-renewable-energysources-seen-set-to-end-taxes	http://www.bloomberg.com/news/articles/2013-09-30/credits-to-spur-renewable-energysources-seen-set-to-end-taxe	VERB
cjel-3568	944	1	[	[	X
cjel-3568	944	2	http://perma.cc/sa6z-ncpb	http://perma.cc/sa6z-ncpb	X
cjel-3568	944	3	]	]	X
cjel-3568	944	4	.	.	PUNCT
cjel-3568	945	1	219	219	NUM
cjel-3568	945	2	.	.	PUNCT
cjel-3568	946	1	with	with	ADP
cjel-3568	946	2	the	the	DET
cjel-3568	946	3	production	production	NOUN
cjel-3568	946	4	tax	tax	NOUN
cjel-3568	946	5	credit	credit	NOUN
cjel-3568	946	6	subsidy	subsidy	NOUN
cjel-3568	946	7	set	set	VERB
cjel-3568	946	8	at	at	ADP
cjel-3568	946	9	2.3	2.3	NUM
cjel-3568	946	10	cents	cent	NOUN
cjel-3568	946	11	per	per	ADP
cjel-3568	946	12	kilowatt	kilowatt	NOUN
cjel-3568	946	13	hour	hour	NOUN
cjel-3568	946	14	,	,	PUNCT
cjel-3568	946	15	the	the	DET
cjel-3568	946	16	price	price	NOUN
cjel-3568	946	17	of	of	ADP
cjel-3568	946	18	energy	energy	NOUN
cjel-3568	946	19	produced	produce	VERB
cjel-3568	946	20	by	by	ADP
cjel-3568	946	21	wind	wind	NOUN
cjel-3568	946	22	facilities	facility	NOUN
cjel-3568	946	23	is	be	AUX
cjel-3568	946	24	competitive	competitive	ADJ
cjel-3568	946	25	with	with	ADP
cjel-3568	946	26	conventional	conventional	ADJ
cjel-3568	946	27	energy	energy	NOUN
cjel-3568	946	28	resources	resource	NOUN
cjel-3568	946	29	.	.	PUNCT
cjel-3568	947	1	see	see	VERB
cjel-3568	947	2	diane	diane	PROPN
cjel-3568	947	3	cardwell	cardwell	PROPN
cjel-3568	947	4	,	,	PUNCT
cjel-3568	947	5	renewed	renew	VERB
cjel-3568	947	6	tax	tax	NOUN
cjel-3568	947	7	credit	credit	NOUN
cjel-3568	947	8	buoys	buoy	NOUN
cjel-3568	947	9	wind	wind	VERB
cjel-3568	947	10	power	power	NOUN
cjel-3568	947	11	projects	project	NOUN
cjel-3568	947	12	,	,	PUNCT
cjel-3568	947	13	n.y	n.y	PROPN
cjel-3568	947	14	.	.	PROPN
cjel-3568	947	15	times	times	PROPN
cjel-3568	947	16	(	(	PUNCT
cjel-3568	947	17	mar	mar	PROPN
cjel-3568	947	18	.	.	PROPN
cjel-3568	947	19	21	21	NUM
cjel-3568	947	20	,	,	PUNCT
cjel-3568	947	21	2013	2013	NUM
cjel-3568	947	22	)	)	PUNCT
cjel-3568	947	23	,	,	PUNCT
cjel-3568	947	24	http://www.nytimes.com/2013/03/22/business/energy-environment/a-tax-credits-renewallifts-wind-projects.html	http://www.nytimes.com/2013/03/22/business/energy-environment/a-tax-credits-renewallifts-wind-projects.html	VERB
cjel-3568	948	1	[	[	X
cjel-3568	948	2	https://perma.cc/5vgr-8emk	https://perma.cc/5vgr-8emk	X
cjel-3568	948	3	]	]	X
cjel-3568	948	4	.	.	PUNCT
cjel-3568	949	1	220	220	NUM
cjel-3568	949	2	.	.	PUNCT
cjel-3568	950	1	see	see	VERB
cjel-3568	950	2	renewable	renewable	ADJ
cjel-3568	950	3	electricity	electricity	NOUN
cjel-3568	950	4	production	production	NOUN
cjel-3568	950	5	tax	tax	NOUN
cjel-3568	950	6	credit	credit	NOUN
cjel-3568	950	7	(	(	PUNCT
cjel-3568	950	8	ptc	ptc	NOUN
cjel-3568	950	9	)	)	PUNCT
cjel-3568	950	10	,	,	PUNCT
cjel-3568	950	11	supra	supra	PROPN
cjel-3568	950	12	note	note	PROPN
cjel-3568	950	13	215	215	NUM
cjel-3568	950	14	;	;	PUNCT
cjel-3568	950	15	see	see	VERB
cjel-3568	950	16	also	also	ADV
cjel-3568	950	17	residential	residential	ADJ
cjel-3568	950	18	renewable	renewable	ADJ
cjel-3568	950	19	energy	energy	NOUN
cjel-3568	950	20	tax	tax	NOUN
cjel-3568	950	21	credit	credit	NOUN
cjel-3568	950	22	,	,	PUNCT
cjel-3568	950	23	supra	supra	PROPN
cjel-3568	950	24	note	note	NOUN
cjel-3568	950	25	203	203	NUM
cjel-3568	950	26	.	.	PUNCT
cjel-3568	951	1	221	221	NUM
cjel-3568	951	2	.	.	PUNCT
cjel-3568	952	1	mark	mark	NOUN
cjel-3568	952	2	bolinger	bolinger	NOUN
cjel-3568	952	3	et	et	PROPN
cjel-3568	952	4	al	al	PROPN
cjel-3568	952	5	.	.	PROPN
cjel-3568	952	6	,	,	PUNCT
cjel-3568	952	7	nat’l	nat’l	NOUN
cjel-3568	952	8	renewable	renewable	ADJ
cjel-3568	952	9	energy	energy	NOUN
cjel-3568	952	10	lab	lab	NOUN
cjel-3568	952	11	.	.	PUNCT
cjel-3568	952	12	,	,	PUNCT
cjel-3568	952	13	ptc	ptc	PROPN
cjel-3568	952	14	,	,	PUNCT
cjel-3568	952	15	itc	itc	PROPN
cjel-3568	952	16	,	,	PUNCT
cjel-3568	952	17	or	or	CCONJ
cjel-3568	952	18	cash	cash	NOUN
cjel-3568	952	19	grant	grant	NOUN
cjel-3568	952	20	?	?	PUNCT
cjel-3568	953	1	an	an	DET
cjel-3568	953	2	analysis	analysis	NOUN
cjel-3568	953	3	of	of	ADP
cjel-3568	953	4	the	the	DET
cjel-3568	953	5	choice	choice	NOUN
cjel-3568	953	6	facing	face	VERB
cjel-3568	953	7	renewable	renewable	ADJ
cjel-3568	953	8	power	power	NOUN
cjel-3568	953	9	projects	project	NOUN
cjel-3568	953	10	in	in	ADP
cjel-3568	953	11	the	the	DET
cjel-3568	953	12	united	united	PROPN
cjel-3568	953	13	states	states	PROPN
cjel-3568	953	14	11	11	NUM
cjel-3568	953	15	–	–	PUNCT
cjel-3568	953	16	12	12	NUM
cjel-3568	953	17	(	(	PUNCT
cjel-3568	953	18	2009	2009	NUM
cjel-3568	953	19	)	)	PUNCT
cjel-3568	953	20	,	,	PUNCT
cjel-3568	953	21	http://www.nrel.gov/docs/fy09osti/45359.pdf	http://www.nrel.gov/docs/fy09osti/45359.pdf	NOUN
cjel-3568	954	1	[	[	X
cjel-3568	954	2	http://perma.cc/3sqm-cb3l	http://perma.cc/3sqm-cb3l	X
cjel-3568	954	3	]	]	PUNCT
cjel-3568	954	4	.	.	PUNCT
cjel-3568	955	1	222	222	NUM
cjel-3568	955	2	.	.	PUNCT
cjel-3568	956	1	see	see	VERB
cjel-3568	956	2	mann	mann	PROPN
cjel-3568	956	3	&	&	CCONJ
cjel-3568	956	4	rowe	rowe	PROPN
cjel-3568	956	5	,	,	PUNCT
cjel-3568	956	6	supra	supra	PROPN
cjel-3568	956	7	note	note	NOUN
cjel-3568	956	8	210	210	NUM
cjel-3568	956	9	,	,	PUNCT
cjel-3568	956	10	at	at	ADP
cjel-3568	956	11	146	146	NUM
cjel-3568	956	12	.	.	PUNCT
cjel-3568	957	1	closed	closed	ADJ
cjel-3568	957	2	loop	loop	NOUN
cjel-3568	957	3	biomass	biomass	NOUN
cjel-3568	957	4	uses	use	VERB
cjel-3568	957	5	the	the	DET
cjel-3568	957	6	organic	organic	ADJ
cjel-3568	957	7	material	material	NOUN
cjel-3568	957	8	from	from	ADP
cjel-3568	957	9	a	a	DET
cjel-3568	957	10	plant	plant	NOUN
cjel-3568	957	11	grown	grow	VERB
cjel-3568	957	12	exclusively	exclusively	ADV
cjel-3568	957	13	for	for	ADP
cjel-3568	957	14	use	use	NOUN
cjel-3568	957	15	to	to	PART
cjel-3568	957	16	produce	produce	VERB
cjel-3568	957	17	electricity	electricity	NOUN
cjel-3568	957	18	at	at	ADP
cjel-3568	957	19	a	a	DET
cjel-3568	957	20	qualifying	qualifying	NOUN
cjel-3568	957	21	facility	facility	NOUN
cjel-3568	957	22	.	.	PUNCT
cjel-3568	958	1	223	223	NUM
cjel-3568	958	2	.	.	PUNCT
cjel-3568	959	1	see	see	VERB
cjel-3568	959	2	i	i	PRON
cjel-3568	959	3	d.	d.	PROPN
cjel-3568	959	4	open	open	PROPN
cjel-3568	959	5	loop	loop	NOUN
cjel-3568	959	6	biomass	biomass	NOUN
cjel-3568	959	7	generates	generate	VERB
cjel-3568	959	8	electricity	electricity	NOUN
cjel-3568	959	9	from	from	ADP
cjel-3568	959	10	agricultural	agricultural	ADJ
cjel-3568	959	11	livestock	livestock	NOUN
cjel-3568	959	12	waste	waste	NOUN
cjel-3568	959	13	and	and	CCONJ
cjel-3568	959	14	cellulose	cellulose	NOUN
cjel-3568	959	15	waste	waste	PROPN
cjel-3568	959	16	material	material	NOUN
cjel-3568	959	17	from	from	ADP
cjel-3568	959	18	crops	crop	NOUN
cjel-3568	959	19	,	,	PUNCT
cjel-3568	959	20	wood	wood	NOUN
cjel-3568	959	21	,	,	PUNCT
cjel-3568	959	22	or	or	CCONJ
cjel-3568	959	23	forests	forest	NOUN
cjel-3568	959	24	.	.	PUNCT
cjel-3568	960	1	open	open	ADJ
cjel-3568	960	2	loop	loop	NOUN
cjel-3568	960	3	biomass	biomass	NOUN
cjel-3568	960	4	receives	receive	VERB
cjel-3568	960	5	a	a	DET
cjel-3568	960	6	credit	credit	NOUN
cjel-3568	960	7	of	of	ADP
cjel-3568	960	8	0.75	0.75	NUM
cjel-3568	960	9	cents	cent	NOUN
cjel-3568	960	10	per	per	ADP
cjel-3568	960	11	kilowatt	kilowatt	NOUN
cjel-3568	960	12	hour	hour	NOUN
cjel-3568	960	13	of	of	ADP
cjel-3568	960	14	electricity	electricity	NOUN
cjel-3568	960	15	generated	generate	VERB
cjel-3568	960	16	.	.	PUNCT
cjel-3568	961	1	224	224	NUM
cjel-3568	961	2	.	.	PUNCT
cjel-3568	962	1	see	see	VERB
cjel-3568	962	2	i	i	PRON
cjel-3568	962	3	d.	d.	PROPN
cjel-3568	962	4	municipal	municipal	PROPN
cjel-3568	962	5	solid	solid	PROPN
cjel-3568	962	6	waste	waste	NOUN
cjel-3568	962	7	facilities	facility	NOUN
cjel-3568	962	8	include	include	VERB
cjel-3568	962	9	trash	trash	NOUN
cjel-3568	962	10	combustion	combustion	NOUN
cjel-3568	962	11	and	and	CCONJ
cjel-3568	962	12	landfill	landfill	NOUN
cjel-3568	962	13	facilities	facility	NOUN
cjel-3568	962	14	that	that	PRON
cjel-3568	962	15	produce	produce	VERB
cjel-3568	962	16	natural	natural	ADJ
cjel-3568	962	17	gas	gas	NOUN
cjel-3568	962	18	from	from	ADP
cjel-3568	962	19	biodegradation	biodegradation	NOUN
cjel-3568	962	20	.	.	PUNCT
cjel-3568	963	1	225	225	NUM
cjel-3568	963	2	.	.	PUNCT
cjel-3568	963	3	see	see	VERB
cjel-3568	963	4	i	i	PRON
cjel-3568	963	5	d.	d.	PROPN
cjel-3568	963	6	226	226	NUM
cjel-3568	963	7	.	.	PUNCT
cjel-3568	964	1	see	see	VERB
cjel-3568	964	2	i	i	PRON
cjel-3568	964	3	d.	d.	PROPN
cjel-3568	964	4	227	227	NUM
cjel-3568	964	5	.	.	PUNCT
cjel-3568	965	1	the	the	DET
cjel-3568	965	2	irs	irs	PROPN
cjel-3568	965	3	has	have	AUX
cjel-3568	965	4	provided	provide	VERB
cjel-3568	965	5	guidance	guidance	NOUN
cjel-3568	965	6	on	on	ADP
cjel-3568	965	7	the	the	DET
cjel-3568	965	8	structure	structure	NOUN
cjel-3568	965	9	of	of	ADP
cjel-3568	965	10	these	these	DET
cjel-3568	965	11	transactions	transaction	NOUN
cjel-3568	965	12	.	.	PUNCT
cjel-3568	966	1	see	see	VERB
cjel-3568	966	2	i.r.s	i.r.s	PROPN
cjel-3568	966	3	.	.	PUNCT
cjel-3568	967	1	announcement	announcement	NOUN
cjel-3568	967	2	2009	2009	NUM
cjel-3568	967	3	-	-	SYM
cjel-3568	967	4	69	69	NUM
cjel-3568	967	5	,	,	PUNCT
cjel-3568	967	6	2009	2009	NUM
cjel-3568	967	7	-	-	SYM
cjel-3568	967	8	40	40	NUM
cjel-3568	967	9	i.r.b	i.r.b	NOUN
cjel-3568	967	10	.	.	PUNCT
cjel-3568	968	1	475	475	NUM
cjel-3568	968	2	(	(	PUNCT
cjel-3568	968	3	oct	oct	PROPN
cjel-3568	968	4	.	.	PROPN
cjel-3568	968	5	5	5	NUM
cjel-3568	968	6	,	,	PUNCT
cjel-3568	968	7	2009	2009	NUM
cjel-3568	968	8	)	)	PUNCT
cjel-3568	968	9	,	,	PUNCT
cjel-3568	969	1	https://www.irs.gov/pub/irsdrop/a-09-69.pdf	https://www.irs.gov/pub/irsdrop/a-09-69.pdf	PROPN
cjel-3568	970	1	[	[	X
cjel-3568	970	2	https://perma.cc/sc64-cu9f	https://perma.cc/sc64-cu9f	X
cjel-3568	970	3	]	]	X
cjel-3568	970	4	.	.	PUNCT
cjel-3568	971	1	2016	2016	NUM
cjel-3568	971	2	]	]	PUNCT
cjel-3568	971	3	picking	pick	VERB
cjel-3568	971	4	winners	winner	NOUN
cjel-3568	971	5	and	and	CCONJ
cjel-3568	971	6	losers	loser	NOUN
cjel-3568	971	7	97	97	NUM
cjel-3568	971	8	the	the	DET
cjel-3568	971	9	tax	tax	NOUN
cjel-3568	971	10	credit	credit	NOUN
cjel-3568	971	11	period	period	NOUN
cjel-3568	972	1	and	and	CCONJ
cjel-3568	972	2	then	then	ADV
cjel-3568	972	3	exit	exit	VERB
cjel-3568	972	4	the	the	DET
cjel-3568	972	5	venture.228	venture.228	PROPN
cjel-3568	972	6	before	before	SCONJ
cjel-3568	972	7	investors	investor	NOUN
cjel-3568	972	8	commit	commit	VERB
cjel-3568	972	9	equity	equity	NOUN
cjel-3568	972	10	to	to	ADP
cjel-3568	972	11	a	a	DET
cjel-3568	972	12	project	project	NOUN
cjel-3568	972	13	that	that	PRON
cjel-3568	972	14	will	will	AUX
cjel-3568	972	15	receive	receive	VERB
cjel-3568	972	16	the	the	DET
cjel-3568	972	17	ptc	ptc	NOUN
cjel-3568	972	18	,	,	PUNCT
cjel-3568	972	19	they	they	PRON
cjel-3568	972	20	verify	verify	VERB
cjel-3568	972	21	that	that	SCONJ
cjel-3568	972	22	they	they	PRON
cjel-3568	972	23	will	will	AUX
cjel-3568	972	24	have	have	VERB
cjel-3568	972	25	tax	tax	NOUN
cjel-3568	972	26	liability	liability	NOUN
cjel-3568	972	27	over	over	ADP
cjel-3568	972	28	a	a	DET
cjel-3568	972	29	ten	ten	NUM
cjel-3568	972	30	-	-	PUNCT
cjel-3568	972	31	year	year	NOUN
cjel-3568	972	32	period	period	NOUN
cjel-3568	972	33	to	to	PART
cjel-3568	972	34	use	use	VERB
cjel-3568	972	35	the	the	DET
cjel-3568	972	36	tax	tax	NOUN
cjel-3568	972	37	credits	credit	NOUN
cjel-3568	972	38	.	.	PUNCT
cjel-3568	973	1	ptc	ptc	PROPN
cjel-3568	973	2	credits	credit	NOUN
cjel-3568	973	3	are	be	AUX
cjel-3568	973	4	realized	realize	VERB
cjel-3568	973	5	each	each	DET
cjel-3568	973	6	year	year	NOUN
cjel-3568	973	7	over	over	ADP
cjel-3568	973	8	the	the	DET
cjel-3568	973	9	ten	ten	NUM
cjel-3568	973	10	-	-	PUNCT
cjel-3568	973	11	year	year	NOUN
cjel-3568	973	12	credit	credit	NOUN
cjel-3568	973	13	period	period	NOUN
cjel-3568	973	14	as	as	SCONJ
cjel-3568	973	15	the	the	DET
cjel-3568	973	16	project	project	NOUN
cjel-3568	973	17	generates	generate	VERB
cjel-3568	973	18	power	power	NOUN
cjel-3568	973	19	.	.	PUNCT
cjel-3568	974	1	if	if	SCONJ
cjel-3568	974	2	the	the	DET
cjel-3568	974	3	project	project	NOUN
cjel-3568	974	4	is	be	AUX
cjel-3568	974	5	sold	sell	VERB
cjel-3568	974	6	,	,	PUNCT
cjel-3568	974	7	the	the	DET
cjel-3568	974	8	remaining	remain	VERB
cjel-3568	974	9	credits	credit	NOUN
cjel-3568	974	10	go	go	VERB
cjel-3568	974	11	to	to	ADP
cjel-3568	974	12	the	the	DET
cjel-3568	974	13	new	new	ADJ
cjel-3568	974	14	owner	owner	NOUN
cjel-3568	974	15	.	.	PUNCT
cjel-3568	975	1	however	however	ADV
cjel-3568	975	2	,	,	PUNCT
cjel-3568	975	3	the	the	DET
cjel-3568	975	4	sellers	seller	NOUN
cjel-3568	975	5	may	may	AUX
cjel-3568	975	6	be	be	AUX
cjel-3568	975	7	subject	subject	ADJ
cjel-3568	975	8	to	to	ADP
cjel-3568	975	9	depreciation	depreciation	NOUN
cjel-3568	975	10	recapture.229	recapture.229	NOUN
cjel-3568	975	11	as	as	ADP
cjel-3568	975	12	of	of	ADP
cjel-3568	975	13	2005	2005	NUM
cjel-3568	975	14	,	,	PUNCT
cjel-3568	975	15	developers	developer	NOUN
cjel-3568	975	16	must	must	AUX
cjel-3568	975	17	reduce	reduce	VERB
cjel-3568	975	18	the	the	DET
cjel-3568	975	19	ptc	ptc	NOUN
cjel-3568	975	20	by	by	ADP
cjel-3568	975	21	the	the	DET
cjel-3568	975	22	portion	portion	NOUN
cjel-3568	975	23	of	of	ADP
cjel-3568	975	24	project	project	NOUN
cjel-3568	975	25	costs	cost	NOUN
cjel-3568	975	26	that	that	PRON
cjel-3568	975	27	are	be	AUX
cjel-3568	975	28	financed	finance	VERB
cjel-3568	975	29	using	use	VERB
cjel-3568	975	30	other	other	ADJ
cjel-3568	975	31	government	government	NOUN
cjel-3568	975	32	subsidies	subsidy	NOUN
cjel-3568	975	33	,	,	PUNCT
cjel-3568	975	34	such	such	ADJ
cjel-3568	975	35	as	as	ADP
cjel-3568	975	36	government	government	NOUN
cjel-3568	975	37	grants	grant	NOUN
cjel-3568	975	38	,	,	PUNCT
cjel-3568	975	39	loan	loan	NOUN
cjel-3568	975	40	guarantees	guarantee	NOUN
cjel-3568	975	41	,	,	PUNCT
cjel-3568	975	42	tax	tax	NOUN
cjel-3568	975	43	-	-	PUNCT
cjel-3568	975	44	exempt	exempt	ADJ
cjel-3568	975	45	bonds	bond	NOUN
cjel-3568	975	46	,	,	PUNCT
cjel-3568	975	47	and	and	CCONJ
cjel-3568	975	48	other	other	ADJ
cjel-3568	975	49	federal	federal	ADJ
cjel-3568	975	50	tax	tax	NOUN
cjel-3568	975	51	credits.230	credits.230	VERB
cjel-3568	975	52	in	in	ADP
cjel-3568	975	53	general	general	ADJ
cjel-3568	975	54	,	,	PUNCT
cjel-3568	975	55	under	under	ADP
cjel-3568	975	56	the	the	DET
cjel-3568	975	57	ptc	ptc	NOUN
cjel-3568	975	58	,	,	PUNCT
cjel-3568	975	59	the	the	DET
cjel-3568	975	60	project	project	NOUN
cjel-3568	975	61	owner	owner	NOUN
cjel-3568	975	62	must	must	AUX
cjel-3568	975	63	also	also	ADV
cjel-3568	975	64	operate	operate	VERB
cjel-3568	975	65	the	the	DET
cjel-3568	975	66	project	project	NOUN
cjel-3568	975	67	and	and	CCONJ
cjel-3568	975	68	sell	sell	VERB
cjel-3568	975	69	power	power	NOUN
cjel-3568	975	70	to	to	ADP
cjel-3568	975	71	an	an	DET
cjel-3568	975	72	unrelated	unrelated	ADJ
cjel-3568	975	73	third	third	NOUN
cjel-3568	975	74	party.231	party.231	NOUN
cjel-3568	975	75	the	the	DET
cjel-3568	975	76	ptc	ptc	PROPN
cjel-3568	975	77	has	have	AUX
cjel-3568	975	78	always	always	ADV
cjel-3568	975	79	been	be	AUX
cjel-3568	975	80	a	a	DET
cjel-3568	975	81	temporary	temporary	ADJ
cjel-3568	975	82	subsidy	subsidy	NOUN
cjel-3568	975	83	,	,	PUNCT
cjel-3568	975	84	with	with	ADP
cjel-3568	975	85	automatic	automatic	ADJ
cjel-3568	975	86	sunsets	sunset	NOUN
cjel-3568	975	87	included	include	VERB
cjel-3568	975	88	in	in	ADP
cjel-3568	975	89	the	the	DET
cjel-3568	975	90	legislation	legislation	NOUN
cjel-3568	975	91	,	,	PUNCT
cjel-3568	975	92	indicating	indicate	VERB
cjel-3568	975	93	the	the	DET
cjel-3568	975	94	date	date	NOUN
cjel-3568	975	95	by	by	ADP
cjel-3568	975	96	which	which	PRON
cjel-3568	975	97	the	the	DET
cjel-3568	975	98	credits	credit	NOUN
cjel-3568	975	99	would	would	AUX
cjel-3568	975	100	expire	expire	VERB
cjel-3568	975	101	.	.	PUNCT
cjel-3568	976	1	congress	congress	PROPN
cjel-3568	976	2	has	have	AUX
cjel-3568	976	3	repeatedly	repeatedly	ADV
cjel-3568	976	4	extended	extend	VERB
cjel-3568	976	5	the	the	DET
cjel-3568	976	6	ptc	ptc	NOUN
cjel-3568	976	7	beyond	beyond	ADP
cjel-3568	976	8	the	the	DET
cjel-3568	976	9	initial	initial	ADJ
cjel-3568	976	10	sunset	sunset	NOUN
cjel-3568	976	11	dates	date	NOUN
cjel-3568	976	12	,	,	PUNCT
cjel-3568	976	13	or	or	CCONJ
cjel-3568	976	14	,	,	PUNCT
cjel-3568	976	15	after	after	ADP
cjel-3568	976	16	allowing	allow	VERB
cjel-3568	976	17	the	the	DET
cjel-3568	976	18	credits	credit	NOUN
cjel-3568	976	19	to	to	PART
cjel-3568	976	20	expire	expire	VERB
cjel-3568	976	21	,	,	PUNCT
cjel-3568	976	22	re	re	VERB
cjel-3568	976	23	-	-	VERB
cjel-3568	976	24	enacted	enact	VERB
cjel-3568	976	25	the	the	DET
cjel-3568	976	26	legislation	legislation	NOUN
cjel-3568	976	27	.	.	PUNCT
cjel-3568	977	1	the	the	DET
cjel-3568	977	2	ptc	ptc	PROPN
cjel-3568	977	3	was	be	AUX
cjel-3568	977	4	most	most	ADV
cjel-3568	977	5	recently	recently	ADV
cjel-3568	977	6	extended	extend	VERB
cjel-3568	977	7	under	under	ADP
cjel-3568	977	8	the	the	DET
cjel-3568	977	9	consolidated	consolidated	ADJ
cjel-3568	977	10	appropriations	appropriation	NOUN
cjel-3568	977	11	act	act	PROPN
cjel-3568	977	12	,	,	PUNCT
cjel-3568	977	13	2016	2016	NUM
cjel-3568	977	14	.	.	PUNCT
cjel-3568	978	1	232	232	NUM
cjel-3568	978	2	228	228	NUM
cjel-3568	978	3	.	.	PUNCT
cjel-3568	979	1	see	see	VERB
cjel-3568	979	2	bolinger	bolinger	NOUN
cjel-3568	979	3	et	et	PROPN
cjel-3568	979	4	al	al	PROPN
cjel-3568	979	5	.	.	PROPN
cjel-3568	979	6	,	,	PUNCT
cjel-3568	979	7	supra	supra	PROPN
cjel-3568	979	8	note	note	VERB
cjel-3568	979	9	221	221	NUM
cjel-3568	979	10	,	,	PUNCT
cjel-3568	979	11	at	at	ADP
cjel-3568	979	12	11	11	NUM
cjel-3568	979	13	;	;	PUNCT
cjel-3568	979	14	see	see	VERB
cjel-3568	979	15	also	also	ADV
cjel-3568	979	16	mann	mann	PROPN
cjel-3568	979	17	&	&	CCONJ
cjel-3568	979	18	rowe	rowe	PROPN
cjel-3568	979	19	,	,	PUNCT
cjel-3568	979	20	supra	supra	PROPN
cjel-3568	979	21	note	note	NOUN
cjel-3568	979	22	210	210	NUM
cjel-3568	979	23	,	,	PUNCT
cjel-3568	979	24	at	at	ADP
cjel-3568	979	25	146	146	NUM
cjel-3568	979	26	.	.	PUNCT
cjel-3568	980	1	the	the	DET
cjel-3568	980	2	developer	developer	NOUN
cjel-3568	980	3	acts	act	VERB
cjel-3568	980	4	as	as	ADP
cjel-3568	980	5	a	a	DET
cjel-3568	980	6	general	general	ADJ
cjel-3568	980	7	partner	partner	NOUN
cjel-3568	980	8	and	and	CCONJ
cjel-3568	980	9	manages	manage	VERB
cjel-3568	980	10	the	the	DET
cjel-3568	980	11	development	development	NOUN
cjel-3568	980	12	and	and	CCONJ
cjel-3568	980	13	operation	operation	NOUN
cjel-3568	980	14	of	of	ADP
cjel-3568	980	15	the	the	DET
cjel-3568	980	16	facility	facility	NOUN
cjel-3568	980	17	.	.	PUNCT
cjel-3568	981	1	the	the	DET
cjel-3568	981	2	tax	tax	NOUN
cjel-3568	981	3	credit	credit	NOUN
cjel-3568	981	4	investors	investor	NOUN
cjel-3568	981	5	are	be	AUX
cjel-3568	981	6	limited	limited	ADJ
cjel-3568	981	7	partners	partner	NOUN
cjel-3568	981	8	.	.	PUNCT
cjel-3568	982	1	see	see	VERB
cjel-3568	982	2	mann	mann	PROPN
cjel-3568	982	3	&	&	CCONJ
cjel-3568	982	4	rowe	rowe	PROPN
cjel-3568	982	5	,	,	PUNCT
cjel-3568	982	6	supra	supra	PROPN
cjel-3568	982	7	note	note	NOUN
cjel-3568	982	8	210	210	NUM
cjel-3568	982	9	,	,	PUNCT
cjel-3568	982	10	at	at	ADP
cjel-3568	982	11	146	146	NUM
cjel-3568	982	12	.	.	PUNCT
cjel-3568	983	1	during	during	ADP
cjel-3568	983	2	the	the	DET
cjel-3568	983	3	period	period	NOUN
cjel-3568	983	4	the	the	DET
cjel-3568	983	5	credits	credit	NOUN
cjel-3568	983	6	flow	flow	VERB
cjel-3568	983	7	,	,	PUNCT
cjel-3568	983	8	the	the	DET
cjel-3568	983	9	limited	limited	ADJ
cjel-3568	983	10	partners	partner	NOUN
cjel-3568	983	11	may	may	AUX
cjel-3568	983	12	receive	receive	VERB
cjel-3568	983	13	up	up	ADP
cjel-3568	983	14	to	to	ADP
cjel-3568	983	15	ninety	ninety	NUM
cjel-3568	983	16	-	-	PUNCT
cjel-3568	983	17	nine	nine	NUM
cjel-3568	983	18	percent	percent	NOUN
cjel-3568	983	19	of	of	ADP
cjel-3568	983	20	the	the	DET
cjel-3568	983	21	items	item	NOUN
cjel-3568	983	22	of	of	ADP
cjel-3568	983	23	income	income	NOUN
cjel-3568	983	24	,	,	PUNCT
cjel-3568	983	25	gain	gain	NOUN
cjel-3568	983	26	,	,	PUNCT
cjel-3568	983	27	loss	loss	NOUN
cjel-3568	983	28	,	,	PUNCT
cjel-3568	983	29	deduction	deduction	NOUN
cjel-3568	983	30	,	,	PUNCT
cjel-3568	983	31	and	and	CCONJ
cjel-3568	983	32	credit	credit	NOUN
cjel-3568	983	33	.	.	PUNCT
cjel-3568	984	1	see	see	VERB
cjel-3568	984	2	rev	rev	PROPN
cjel-3568	984	3	.	.	PROPN
cjel-3568	984	4	proc	proc	PROPN
cjel-3568	984	5	.	.	PUNCT
cjel-3568	985	1	2007	2007	NUM
cjel-3568	985	2	-	-	SYM
cjel-3568	985	3	65	65	NUM
cjel-3568	985	4	,	,	PUNCT
cjel-3568	985	5	2007	2007	NUM
cjel-3568	985	6	-	-	SYM
cjel-3568	985	7	2	2	NUM
cjel-3568	985	8	c.b	c.b	PROPN
cjel-3568	985	9	.	.	PROPN
cjel-3568	985	10	967	967	NUM
cjel-3568	985	11	,	,	PUNCT
cjel-3568	985	12	modified	modify	VERB
cjel-3568	985	13	by	by	ADP
cjel-3568	985	14	i.r.s	i.r.	NOUN
cjel-3568	985	15	.	.	PUNCT
cjel-3568	986	1	announcement	announcement	PROPN
cjel-3568	986	2	2009	2009	NUM
cjel-3568	986	3	-	-	SYM
cjel-3568	986	4	69	69	NUM
cjel-3568	986	5	,	,	PUNCT
cjel-3568	986	6	2009	2009	NUM
cjel-3568	986	7	-	-	SYM
cjel-3568	986	8	40	40	NUM
cjel-3568	986	9	i.r.b	i.r.b	NOUN
cjel-3568	986	10	.	.	PUNCT
cjel-3568	987	1	475	475	NUM
cjel-3568	987	2	(	(	PUNCT
cjel-3568	987	3	oct	oct	PROPN
cjel-3568	987	4	.	.	PROPN
cjel-3568	987	5	5	5	NUM
cjel-3568	987	6	,	,	PUNCT
cjel-3568	987	7	2009	2009	NUM
cjel-3568	987	8	)	)	PUNCT
cjel-3568	987	9	.	.	PUNCT
cjel-3568	988	1	at	at	ADP
cjel-3568	988	2	the	the	DET
cjel-3568	988	3	end	end	NOUN
cjel-3568	988	4	of	of	ADP
cjel-3568	988	5	the	the	DET
cjel-3568	988	6	credit	credit	NOUN
cjel-3568	988	7	period	period	NOUN
cjel-3568	988	8	,	,	PUNCT
cjel-3568	988	9	once	once	SCONJ
cjel-3568	988	10	the	the	DET
cjel-3568	988	11	tax	tax	NOUN
cjel-3568	988	12	credit	credit	NOUN
cjel-3568	988	13	investors	investor	NOUN
cjel-3568	988	14	reach	reach	VERB
cjel-3568	988	15	certain	certain	ADJ
cjel-3568	988	16	targets	target	NOUN
cjel-3568	988	17	set	set	VERB
cjel-3568	988	18	forth	forth	ADP
cjel-3568	988	19	in	in	ADP
cjel-3568	988	20	the	the	DET
cjel-3568	988	21	partnership	partnership	NOUN
cjel-3568	988	22	or	or	CCONJ
cjel-3568	988	23	limited	limited	ADJ
cjel-3568	988	24	liability	liability	NOUN
cjel-3568	988	25	company	company	NOUN
cjel-3568	988	26	agreement	agreement	NOUN
cjel-3568	988	27	that	that	PRON
cjel-3568	988	28	governs	govern	VERB
cjel-3568	988	29	the	the	DET
cjel-3568	988	30	entity	entity	NOUN
cjel-3568	988	31	that	that	PRON
cjel-3568	988	32	owns	own	VERB
cjel-3568	988	33	and	and	CCONJ
cjel-3568	988	34	operates	operate	VERB
cjel-3568	988	35	the	the	DET
cjel-3568	988	36	facility	facility	NOUN
cjel-3568	988	37	,	,	PUNCT
cjel-3568	988	38	the	the	DET
cjel-3568	988	39	interests	interest	NOUN
cjel-3568	988	40	of	of	ADP
cjel-3568	988	41	the	the	DET
cjel-3568	988	42	investors	investor	NOUN
cjel-3568	988	43	are	be	AUX
cjel-3568	988	44	reduced	reduce	VERB
cjel-3568	988	45	and	and	CCONJ
cjel-3568	988	46	the	the	DET
cjel-3568	988	47	interests	interest	NOUN
cjel-3568	988	48	of	of	ADP
cjel-3568	988	49	the	the	DET
cjel-3568	988	50	developer	developer	NOUN
cjel-3568	988	51	,	,	PUNCT
cjel-3568	988	52	the	the	DET
cjel-3568	988	53	general	general	ADJ
cjel-3568	988	54	partner	partner	NOUN
cjel-3568	988	55	,	,	PUNCT
cjel-3568	988	56	are	be	AUX
cjel-3568	988	57	increased	increase	VERB
cjel-3568	988	58	.	.	PUNCT
cjel-3568	989	1	see	see	VERB
cjel-3568	989	2	mann	mann	PROPN
cjel-3568	989	3	&	&	CCONJ
cjel-3568	989	4	rowe	rowe	PROPN
cjel-3568	989	5	,	,	PUNCT
cjel-3568	989	6	supra	supra	PROPN
cjel-3568	989	7	note	note	NOUN
cjel-3568	989	8	210	210	NUM
cjel-3568	989	9	,	,	PUNCT
cjel-3568	989	10	at	at	ADP
cjel-3568	989	11	146	146	NUM
cjel-3568	989	12	.	.	PUNCT
cjel-3568	990	1	at	at	ADP
cjel-3568	990	2	that	that	DET
cjel-3568	990	3	point	point	NOUN
cjel-3568	990	4	,	,	PUNCT
cjel-3568	990	5	the	the	DET
cjel-3568	990	6	developer	developer	NOUN
cjel-3568	990	7	may	may	AUX
cjel-3568	990	8	acquire	acquire	VERB
cjel-3568	990	9	the	the	DET
cjel-3568	990	10	interests	interest	NOUN
cjel-3568	990	11	of	of	ADP
cjel-3568	990	12	the	the	DET
cjel-3568	990	13	investors	investor	NOUN
cjel-3568	990	14	.	.	PUNCT
cjel-3568	991	1	see	see	VERB
cjel-3568	991	2	i	i	PRON
cjel-3568	991	3	d.	d.	PROPN
cjel-3568	991	4	229	229	NUM
cjel-3568	991	5	.	.	PUNCT
cjel-3568	992	1	see	see	VERB
cjel-3568	992	2	i.r.c	i.r.c	NOUN
cjel-3568	992	3	.	.	PUNCT
cjel-3568	993	1	§	§	PROPN
cjel-3568	993	2	1245	1245	NUM
cjel-3568	993	3	(	(	PUNCT
cjel-3568	993	4	supp	supp	PROPN
cjel-3568	993	5	.	.	PUNCT
cjel-3568	993	6	2014	2014	NUM
cjel-3568	993	7	)	)	PUNCT
cjel-3568	993	8	.	.	PUNCT
cjel-3568	994	1	under	under	ADP
cjel-3568	994	2	macrs	macrs	NOUN
cjel-3568	994	3	system	system	NOUN
cjel-3568	994	4	,	,	PUNCT
cjel-3568	994	5	depreciation	depreciation	NOUN
cjel-3568	994	6	deductions	deduction	NOUN
cjel-3568	994	7	are	be	AUX
cjel-3568	994	8	taken	take	VERB
cjel-3568	994	9	in	in	ADP
cjel-3568	994	10	advance	advance	NOUN
cjel-3568	994	11	of	of	ADP
cjel-3568	994	12	actual	actual	ADJ
cjel-3568	994	13	economic	economic	ADJ
cjel-3568	994	14	depreciation	depreciation	NOUN
cjel-3568	994	15	of	of	ADP
cjel-3568	994	16	the	the	DET
cjel-3568	994	17	equipment	equipment	NOUN
cjel-3568	994	18	.	.	PUNCT
cjel-3568	995	1	see	see	VERB
cjel-3568	995	2	supra	supra	PROPN
cjel-3568	995	3	notes	note	VERB
cjel-3568	995	4	79–82	79–82	PROPN
cjel-3568	995	5	and	and	CCONJ
cjel-3568	995	6	accompanying	accompany	VERB
cjel-3568	995	7	text	text	NOUN
cjel-3568	995	8	.	.	PUNCT
cjel-3568	996	1	if	if	SCONJ
cjel-3568	996	2	property	property	NOUN
cjel-3568	996	3	is	be	AUX
cjel-3568	996	4	sold	sell	VERB
cjel-3568	996	5	at	at	ADP
cjel-3568	996	6	a	a	DET
cjel-3568	996	7	gain	gain	NOUN
cjel-3568	996	8	,	,	PUNCT
cjel-3568	996	9	much	much	ADJ
cjel-3568	996	10	of	of	ADP
cjel-3568	996	11	the	the	DET
cjel-3568	996	12	gain	gain	NOUN
cjel-3568	996	13	may	may	AUX
cjel-3568	996	14	be	be	AUX
cjel-3568	996	15	attributable	attributable	ADJ
cjel-3568	996	16	to	to	PART
cjel-3568	996	17	accelerated	accelerate	VERB
cjel-3568	996	18	depreciation	depreciation	NOUN
cjel-3568	996	19	under	under	ADP
cjel-3568	996	20	macrs	macrs	PROPN
cjel-3568	996	21	.	.	PUNCT
cjel-3568	997	1	section	section	NOUN
cjel-3568	997	2	1245	1245	NUM
cjel-3568	997	3	ensures	ensure	VERB
cjel-3568	997	4	that	that	SCONJ
cjel-3568	997	5	the	the	DET
cjel-3568	997	6	taxpayer	taxpayer	NOUN
cjel-3568	997	7	pays	pay	VERB
cjel-3568	997	8	tax	tax	NOUN
cjel-3568	997	9	on	on	ADP
cjel-3568	997	10	gains	gain	NOUN
cjel-3568	997	11	at	at	ADP
cjel-3568	997	12	ordinary	ordinary	ADJ
cjel-3568	997	13	rates	rate	NOUN
cjel-3568	997	14	(	(	PUNCT
cjel-3568	997	15	rather	rather	ADV
cjel-3568	997	16	than	than	ADP
cjel-3568	997	17	at	at	ADP
cjel-3568	997	18	the	the	DET
cjel-3568	997	19	lower	low	ADJ
cjel-3568	997	20	capital	capital	NOUN
cjel-3568	997	21	gains	gain	NOUN
cjel-3568	997	22	rates	rate	NOUN
cjel-3568	997	23	which	which	PRON
cjel-3568	997	24	are	be	AUX
cjel-3568	997	25	otherwise	otherwise	ADV
cjel-3568	997	26	applied	apply	VERB
cjel-3568	997	27	under	under	ADP
cjel-3568	997	28	section	section	NOUN
cjel-3568	997	29	1231	1231	NUM
cjel-3568	997	30	)	)	PUNCT
cjel-3568	997	31	to	to	PART
cjel-3568	997	32	reflect	reflect	VERB
cjel-3568	997	33	depreciation	depreciation	NOUN
cjel-3568	997	34	deductions	deduction	NOUN
cjel-3568	997	35	which	which	PRON
cjel-3568	997	36	reduced	reduce	VERB
cjel-3568	997	37	income	income	NOUN
cjel-3568	997	38	taxed	tax	VERB
cjel-3568	997	39	at	at	ADP
cjel-3568	997	40	ordinary	ordinary	ADJ
cjel-3568	997	41	rates	rate	NOUN
cjel-3568	997	42	.	.	PUNCT
cjel-3568	998	1	this	this	PRON
cjel-3568	998	2	is	be	AUX
cjel-3568	998	3	known	know	VERB
cjel-3568	998	4	as	as	ADP
cjel-3568	998	5	depreciation	depreciation	NOUN
cjel-3568	998	6	recapture	recapture	NOUN
cjel-3568	998	7	.	.	PUNCT
cjel-3568	999	1	see	see	VERB
cjel-3568	999	2	i.r.c	i.r.c	NOUN
cjel-3568	999	3	.	.	PUNCT
cjel-3568	1000	1	§	§	PROPN
cjel-3568	1000	2	1245	1245	NUM
cjel-3568	1000	3	.	.	PUNCT
cjel-3568	1001	1	230	230	NUM
cjel-3568	1001	2	.	.	PUNCT
cjel-3568	1002	1	see	see	VERB
cjel-3568	1002	2	renewable	renewable	ADJ
cjel-3568	1002	3	electricity	electricity	NOUN
cjel-3568	1002	4	production	production	NOUN
cjel-3568	1002	5	tax	tax	NOUN
cjel-3568	1002	6	credit	credit	NOUN
cjel-3568	1002	7	(	(	PUNCT
cjel-3568	1002	8	ptc	ptc	NOUN
cjel-3568	1002	9	)	)	PUNCT
cjel-3568	1002	10	,	,	PUNCT
cjel-3568	1002	11	supra	supra	PROPN
cjel-3568	1002	12	note	note	PROPN
cjel-3568	1002	13	215	215	NUM
cjel-3568	1002	14	;	;	PUNCT
cjel-3568	1002	15	see	see	VERB
cjel-3568	1002	16	also	also	ADV
cjel-3568	1002	17	renewable	renewable	ADJ
cjel-3568	1002	18	electricity	electricity	NOUN
cjel-3568	1002	19	production	production	NOUN
cjel-3568	1002	20	tax	tax	NOUN
cjel-3568	1002	21	credit	credit	NOUN
cjel-3568	1002	22	(	(	PUNCT
cjel-3568	1002	23	ptc	ptc	NOUN
cjel-3568	1002	24	)	)	PUNCT
cjel-3568	1002	25	,	,	PUNCT
cjel-3568	1002	26	database	database	PROPN
cjel-3568	1002	27	st	st	PROPN
cjel-3568	1002	28	.	.	PROPN
cjel-3568	1002	29	incentives	incentive	NOUN
cjel-3568	1002	30	for	for	ADP
cjel-3568	1002	31	renewables	renewable	NOUN
cjel-3568	1002	32	&	&	CCONJ
cjel-3568	1002	33	efficiency	efficiency	NOUN
cjel-3568	1002	34	,	,	PUNCT
cjel-3568	1002	35	http://programs.dsireusa.org/system/program/detail/734	http://programs.dsireusa.org/system/program/detail/734	PROPN
cjel-3568	1002	36	[	[	X
cjel-3568	1002	37	https://perma.cc/	https://perma.cc/	VERB
cjel-3568	1002	38	ka92	ka92	PROPN
cjel-3568	1002	39	-	-	PUNCT
cjel-3568	1002	40	lamu	lamu	NOUN
cjel-3568	1002	41	]	]	X
cjel-3568	1002	42	(	(	PUNCT
cjel-3568	1002	43	last	last	ADJ
cjel-3568	1002	44	updated	update	VERB
cjel-3568	1002	45	dec	dec	PROPN
cjel-3568	1002	46	.	.	PROPN
cjel-3568	1002	47	21	21	NUM
cjel-3568	1002	48	,	,	PUNCT
cjel-3568	1002	49	2015	2015	NUM
cjel-3568	1002	50	)	)	PUNCT
cjel-3568	1002	51	.	.	PUNCT
cjel-3568	1003	1	231	231	NUM
cjel-3568	1003	2	.	.	PUNCT
cjel-3568	1003	3	bolinger	bolinger	NOUN
cjel-3568	1003	4	et	et	PROPN
cjel-3568	1003	5	al	al	PROPN
cjel-3568	1003	6	.	.	PROPN
cjel-3568	1003	7	,	,	PUNCT
cjel-3568	1003	8	supra	supra	PROPN
cjel-3568	1003	9	note	note	VERB
cjel-3568	1003	10	221	221	NUM
cjel-3568	1003	11	,	,	PUNCT
cjel-3568	1003	12	at	at	ADP
cjel-3568	1003	13	12	12	NUM
cjel-3568	1003	14	.	.	PUNCT
cjel-3568	1004	1	the	the	DET
cjel-3568	1004	2	rules	rule	NOUN
cjel-3568	1004	3	for	for	ADP
cjel-3568	1004	4	open	open	ADJ
cjel-3568	1004	5	and	and	CCONJ
cjel-3568	1004	6	closed	closed	ADJ
cjel-3568	1004	7	loop	loop	NOUN
cjel-3568	1004	8	biomass	biomass	NOUN
cjel-3568	1004	9	do	do	AUX
cjel-3568	1004	10	not	not	PART
cjel-3568	1004	11	mandate	mandate	VERB
cjel-3568	1004	12	that	that	SCONJ
cjel-3568	1004	13	the	the	DET
cjel-3568	1004	14	projects	project	NOUN
cjel-3568	1004	15	be	be	AUX
cjel-3568	1004	16	owned	own	VERB
cjel-3568	1004	17	and	and	CCONJ
cjel-3568	1004	18	operated	operate	VERB
cjel-3568	1004	19	by	by	ADP
cjel-3568	1004	20	the	the	DET
cjel-3568	1004	21	same	same	ADJ
cjel-3568	1004	22	party	party	NOUN
cjel-3568	1004	23	and	and	CCONJ
cjel-3568	1004	24	that	that	SCONJ
cjel-3568	1004	25	power	power	NOUN
cjel-3568	1004	26	be	be	AUX
cjel-3568	1004	27	sold	sell	VERB
cjel-3568	1004	28	to	to	ADP
cjel-3568	1004	29	an	an	DET
cjel-3568	1004	30	unrelated	unrelated	ADJ
cjel-3568	1004	31	third	third	ADJ
cjel-3568	1004	32	party	party	NOUN
cjel-3568	1004	33	.	.	PUNCT
cjel-3568	1005	1	see	see	VERB
cjel-3568	1005	2	i	i	PRON
cjel-3568	1005	3	d.	d.	PROPN
cjel-3568	1005	4	232	232	NUM
cjel-3568	1005	5	.	.	PUNCT
cjel-3568	1006	1	see	see	VERB
cjel-3568	1006	2	consolidated	consolidated	ADJ
cjel-3568	1006	3	appropriations	appropriation	NOUN
cjel-3568	1006	4	act	act	PROPN
cjel-3568	1006	5	,	,	PUNCT
cjel-3568	1006	6	2016	2016	NUM
cjel-3568	1006	7	,	,	PUNCT
cjel-3568	1006	8	pub	pub	NOUN
cjel-3568	1006	9	.	.	PUNCT
cjel-3568	1007	1	l.	l.	PROPN
cjel-3568	1007	2	no	no	INTJ
cjel-3568	1007	3	.	.	PROPN
cjel-3568	1008	1	114	114	NUM
cjel-3568	1008	2	-	-	SYM
cjel-3568	1008	3	113	113	NUM
cjel-3568	1008	4	,	,	PUNCT
cjel-3568	1008	5	§	§	PROPN
cjel-3568	1008	6	301	301	NUM
cjel-3568	1008	7	,	,	PUNCT
cjel-3568	1008	8	129	129	NUM
cjel-3568	1008	9	stat	stat	NOUN
cjel-3568	1008	10	.	.	PUNCT
cjel-3568	1009	1	2242	2242	NUM
cjel-3568	1009	2	(	(	PUNCT
cjel-3568	1009	3	2015	2015	NUM
cjel-3568	1009	4	)	)	PUNCT
cjel-3568	1009	5	.	.	PUNCT
cjel-3568	1010	1	98	98	NUM
cjel-3568	1010	2	columbia	columbia	PROPN
cjel-3568	1010	3	journal	journal	PROPN
cjel-3568	1010	4	of	of	ADP
cjel-3568	1010	5	environmental	environmental	ADJ
cjel-3568	1010	6	law	law	NOUN
cjel-3568	1011	1	[	[	X
cjel-3568	1011	2	vol	vol	NOUN
cjel-3568	1011	3	.	.	PUNCT
cjel-3568	1012	1	41:1	41:1	NOUN
cjel-3568	1012	2	the	the	DET
cjel-3568	1012	3	act	act	NOUN
cjel-3568	1012	4	extends	extend	VERB
cjel-3568	1012	5	the	the	DET
cjel-3568	1012	6	ptc	ptc	NOUN
cjel-3568	1012	7	for	for	ADP
cjel-3568	1012	8	wind	wind	NOUN
cjel-3568	1012	9	projects	project	NOUN
cjel-3568	1012	10	that	that	PRON
cjel-3568	1012	11	have	have	AUX
cjel-3568	1012	12	commenced	commence	VERB
cjel-3568	1012	13	construction	construction	NOUN
cjel-3568	1012	14	by	by	ADP
cjel-3568	1012	15	december	december	PROPN
cjel-3568	1012	16	31	31	NUM
cjel-3568	1012	17	,	,	PUNCT
cjel-3568	1012	18	2019	2019	NUM
cjel-3568	1012	19	but	but	CCONJ
cjel-3568	1012	20	reduces	reduce	VERB
cjel-3568	1012	21	the	the	DET
cjel-3568	1012	22	amount	amount	NOUN
cjel-3568	1012	23	of	of	ADP
cjel-3568	1012	24	the	the	DET
cjel-3568	1012	25	credit	credit	NOUN
cjel-3568	1012	26	,	,	PUNCT
cjel-3568	1012	27	after	after	ADP
cjel-3568	1012	28	application	application	NOUN
cjel-3568	1012	29	of	of	ADP
cjel-3568	1012	30	inflation	inflation	NOUN
cjel-3568	1012	31	adjustments	adjustment	NOUN
cjel-3568	1012	32	,	,	PUNCT
cjel-3568	1012	33	in	in	ADP
cjel-3568	1012	34	2017	2017	NUM
cjel-3568	1012	35	,	,	PUNCT
cjel-3568	1012	36	2018	2018	NUM
cjel-3568	1012	37	and	and	CCONJ
cjel-3568	1012	38	2019.233	2019.233	NUM
cjel-3568	1012	39	the	the	DET
cjel-3568	1012	40	other	other	ADJ
cjel-3568	1012	41	technologies234	technologies234	PROPN
cjel-3568	1012	42	may	may	AUX
cjel-3568	1012	43	receive	receive	VERB
cjel-3568	1012	44	the	the	DET
cjel-3568	1012	45	ptc	ptc	NOUN
cjel-3568	1012	46	for	for	ADP
cjel-3568	1012	47	projects	project	NOUN
cjel-3568	1012	48	that	that	PRON
cjel-3568	1012	49	have	have	AUX
cjel-3568	1012	50	commenced	commence	VERB
cjel-3568	1012	51	construction	construction	NOUN
cjel-3568	1012	52	by	by	ADP
cjel-3568	1012	53	december	december	PROPN
cjel-3568	1012	54	31	31	NUM
cjel-3568	1012	55	,	,	PUNCT
cjel-3568	1012	56	2016	2016	NUM
cjel-3568	1012	57	.	.	PUNCT
cjel-3568	1013	1	the	the	DET
cjel-3568	1013	2	legislation	legislation	NOUN
cjel-3568	1013	3	has	have	VERB
cjel-3568	1013	4	a	a	DET
cjel-3568	1013	5	retroactive	retroactive	ADJ
cjel-3568	1013	6	date	date	NOUN
cjel-3568	1013	7	of	of	ADP
cjel-3568	1013	8	january	january	PROPN
cjel-3568	1013	9	1	1	NUM
cjel-3568	1013	10	,	,	PUNCT
cjel-3568	1013	11	2015	2015	NUM
cjel-3568	1013	12	,	,	PUNCT
cjel-3568	1013	13	allowing	allow	VERB
cjel-3568	1013	14	qualifying	qualifying	NOUN
cjel-3568	1013	15	projects	project	NOUN
cjel-3568	1013	16	that	that	PRON
cjel-3568	1013	17	have	have	AUX
cjel-3568	1013	18	commenced	commence	VERB
cjel-3568	1013	19	construction	construction	NOUN
cjel-3568	1013	20	during	during	ADP
cjel-3568	1013	21	the	the	DET
cjel-3568	1013	22	2015	2015	NUM
cjel-3568	1013	23	and	and	CCONJ
cjel-3568	1013	24	2016	2016	NUM
cjel-3568	1013	25	calendar	calendar	NOUN
cjel-3568	1013	26	years	year	NOUN
cjel-3568	1013	27	to	to	PART
cjel-3568	1013	28	claim	claim	VERB
cjel-3568	1013	29	the	the	DET
cjel-3568	1013	30	ptc.235	ptc.235	NOUN
cjel-3568	1013	31	3	3	NUM
cjel-3568	1013	32	.	.	PUNCT
cjel-3568	1013	33	investment	investment	NOUN
cjel-3568	1013	34	tax	tax	NOUN
cjel-3568	1013	35	credit	credit	NOUN
cjel-3568	1013	36	the	the	DET
cjel-3568	1013	37	investment	investment	NOUN
cjel-3568	1013	38	tax	tax	NOUN
cjel-3568	1013	39	credit	credit	NOUN
cjel-3568	1013	40	(	(	PUNCT
cjel-3568	1013	41	“	"	PUNCT
cjel-3568	1013	42	itc	itc	PROPN
cjel-3568	1013	43	”	"	PUNCT
cjel-3568	1013	44	)	)	PUNCT
cjel-3568	1013	45	was	be	AUX
cjel-3568	1013	46	first	first	ADV
cjel-3568	1013	47	made	make	VERB
cjel-3568	1013	48	available	available	ADJ
cjel-3568	1013	49	in	in	ADP
cjel-3568	1013	50	1962	1962	NUM
cjel-3568	1013	51	with	with	ADP
cjel-3568	1013	52	the	the	DET
cjel-3568	1013	53	goal	goal	NOUN
cjel-3568	1013	54	of	of	ADP
cjel-3568	1013	55	stimulating	stimulate	VERB
cjel-3568	1013	56	the	the	DET
cjel-3568	1013	57	economy	economy	NOUN
cjel-3568	1013	58	and	and	CCONJ
cjel-3568	1013	59	bolstering	bolster	VERB
cjel-3568	1013	60	the	the	DET
cjel-3568	1013	61	competitiveness	competitiveness	NOUN
cjel-3568	1013	62	of	of	ADP
cjel-3568	1013	63	domestic	domestic	ADJ
cjel-3568	1013	64	companies	company	NOUN
cjel-3568	1013	65	in	in	ADP
cjel-3568	1013	66	international	international	PROPN
cjel-3568	1013	67	trade.236	trade.236	PROPN
cjel-3568	1013	68	the	the	DET
cjel-3568	1013	69	current	current	ADJ
cjel-3568	1013	70	version	version	NOUN
cjel-3568	1013	71	of	of	ADP
cjel-3568	1013	72	the	the	DET
cjel-3568	1013	73	itc	itc	PROPN
cjel-3568	1013	74	,	,	PUNCT
cjel-3568	1013	75	developed	develop	VERB
cjel-3568	1013	76	under	under	ADP
cjel-3568	1013	77	the	the	DET
cjel-3568	1013	78	energy	energy	NOUN
cjel-3568	1013	79	policy	policy	NOUN
cjel-3568	1013	80	act	act	NOUN
cjel-3568	1013	81	of	of	ADP
cjel-3568	1013	82	2005,237	2005,237	NUM
cjel-3568	1013	83	provides	provide	VERB
cjel-3568	1013	84	a	a	DET
cjel-3568	1013	85	credit	credit	NOUN
cjel-3568	1013	86	against	against	ADP
cjel-3568	1013	87	tax	tax	NOUN
cjel-3568	1013	88	liability	liability	NOUN
cjel-3568	1013	89	based	base	VERB
cjel-3568	1013	90	on	on	ADP
cjel-3568	1013	91	the	the	DET
cjel-3568	1013	92	total	total	ADJ
cjel-3568	1013	93	project	project	NOUN
cjel-3568	1013	94	cost238	cost238	PROPN
cjel-3568	1013	95	for	for	ADP
cjel-3568	1013	96	qualifying	qualify	VERB
cjel-3568	1013	97	projects	project	NOUN
cjel-3568	1013	98	,	,	PUNCT
cjel-3568	1013	99	which	which	PRON
cjel-3568	1013	100	include	include	VERB
cjel-3568	1013	101	solar	solar	ADJ
cjel-3568	1013	102	energy	energy	NOUN
cjel-3568	1013	103	projects	project	NOUN
cjel-3568	1013	104	,	,	PUNCT
cjel-3568	1013	105	geothermal	geothermal	ADJ
cjel-3568	1013	106	heat	heat	NOUN
cjel-3568	1013	107	pump	pump	NOUN
cjel-3568	1013	108	projects	project	NOUN
cjel-3568	1013	109	,	,	PUNCT
cjel-3568	1013	110	and	and	CCONJ
cjel-3568	1013	111	small	small	ADJ
cjel-3568	1013	112	wind	wind	NOUN
cjel-3568	1013	113	projects.239	projects.239	NOUN
cjel-3568	1013	114	unlike	unlike	ADP
cjel-3568	1013	115	the	the	DET
cjel-3568	1013	116	ptc	ptc	NOUN
cjel-3568	1013	117	,	,	PUNCT
cjel-3568	1013	118	the	the	DET
cjel-3568	1013	119	itc	itc	PROPN
cjel-3568	1013	120	may	may	AUX
cjel-3568	1013	121	be	be	AUX
cjel-3568	1013	122	layered	layer	VERB
cjel-3568	1013	123	with	with	ADP
cjel-3568	1013	124	government	government	NOUN
cjel-3568	1013	125	-	-	PUNCT
cjel-3568	1013	126	sponsored	sponsor	VERB
cjel-3568	1013	127	low	low	ADJ
cjel-3568	1013	128	interest	interest	NOUN
cjel-3568	1013	129	loan	loan	NOUN
cjel-3568	1013	130	programs	program	NOUN
cjel-3568	1013	131	and	and	CCONJ
cjel-3568	1013	132	other	other	ADJ
cjel-3568	1013	133	subsidies	subsidy	NOUN
cjel-3568	1013	134	to	to	PART
cjel-3568	1013	135	finance	finance	VERB
cjel-3568	1013	136	renewable	renewable	ADJ
cjel-3568	1013	137	and	and	CCONJ
cjel-3568	1013	138	energy	energy	NOUN
cjel-3568	1013	139	projects.240	projects.240	NOUN
cjel-3568	1013	140	233	233	NUM
cjel-3568	1013	141	.	.	PUNCT
cjel-3568	1014	1	the	the	DET
cjel-3568	1014	2	ptc	ptc	NOUN
cjel-3568	1014	3	amount	amount	NOUN
cjel-3568	1014	4	is	be	AUX
cjel-3568	1014	5	reduced	reduce	VERB
cjel-3568	1014	6	by	by	ADP
cjel-3568	1014	7	twenty	twenty	NUM
cjel-3568	1014	8	percent	percent	NOUN
cjel-3568	1014	9	for	for	ADP
cjel-3568	1014	10	wind	wind	NOUN
cjel-3568	1014	11	facilities	facility	NOUN
cjel-3568	1014	12	commencing	commence	VERB
cjel-3568	1014	13	construction	construction	NOUN
cjel-3568	1014	14	in	in	ADP
cjel-3568	1014	15	2017	2017	NUM
cjel-3568	1014	16	,	,	PUNCT
cjel-3568	1014	17	by	by	ADP
cjel-3568	1014	18	forty	forty	NUM
cjel-3568	1014	19	percent	percent	NOUN
cjel-3568	1014	20	for	for	ADP
cjel-3568	1014	21	wind	wind	NOUN
cjel-3568	1014	22	facilities	facility	NOUN
cjel-3568	1014	23	commencing	commence	VERB
cjel-3568	1014	24	construction	construction	NOUN
cjel-3568	1014	25	in	in	ADP
cjel-3568	1014	26	2018	2018	NUM
cjel-3568	1014	27	,	,	PUNCT
cjel-3568	1014	28	and	and	CCONJ
cjel-3568	1014	29	by	by	ADP
cjel-3568	1014	30	sixty	sixty	NUM
cjel-3568	1014	31	percent	percent	NOUN
cjel-3568	1014	32	for	for	ADP
cjel-3568	1014	33	wind	wind	NOUN
cjel-3568	1014	34	facilities	facility	NOUN
cjel-3568	1014	35	commencing	commence	VERB
cjel-3568	1014	36	construction	construction	NOUN
cjel-3568	1014	37	in	in	ADP
cjel-3568	1014	38	2019	2019	NUM
cjel-3568	1014	39	.	.	PUNCT
cjel-3568	1015	1	database	database	PROPN
cjel-3568	1015	2	st	st	PROPN
cjel-3568	1015	3	.	.	PROPN
cjel-3568	1015	4	incentives	incentive	NOUN
cjel-3568	1015	5	for	for	ADP
cjel-3568	1015	6	renewables	renewable	NOUN
cjel-3568	1015	7	&	&	CCONJ
cjel-3568	1015	8	efficiency	efficiency	NOUN
cjel-3568	1015	9	,	,	PUNCT
cjel-3568	1015	10	supra	supra	PROPN
cjel-3568	1015	11	note	note	NOUN
cjel-3568	1015	12	230	230	NUM
cjel-3568	1015	13	.	.	PUNCT
cjel-3568	1015	14	234	234	NUM
cjel-3568	1015	15	.	.	PUNCT
cjel-3568	1016	1	the	the	DET
cjel-3568	1016	2	non	non	ADJ
cjel-3568	1016	3	-	-	ADJ
cjel-3568	1016	4	wind	wind	ADJ
cjel-3568	1016	5	projects	project	NOUN
cjel-3568	1016	6	are	be	AUX
cjel-3568	1016	7	closed	closed	ADJ
cjel-3568	1016	8	loop	loop	NOUN
cjel-3568	1016	9	biomass	biomass	NOUN
cjel-3568	1016	10	,	,	PUNCT
cjel-3568	1016	11	open	open	ADJ
cjel-3568	1016	12	loop	loop	NOUN
cjel-3568	1016	13	biomass	biomass	NOUN
cjel-3568	1016	14	,	,	PUNCT
cjel-3568	1016	15	geothermal	geothermal	NOUN
cjel-3568	1016	16	,	,	PUNCT
cjel-3568	1016	17	small	small	ADJ
cjel-3568	1016	18	irrigation	irrigation	NOUN
cjel-3568	1016	19	power	power	NOUN
cjel-3568	1016	20	,	,	PUNCT
cjel-3568	1016	21	municipal	municipal	ADJ
cjel-3568	1016	22	solid	solid	ADJ
cjel-3568	1016	23	waste	waste	NOUN
cjel-3568	1016	24	,	,	PUNCT
cjel-3568	1016	25	hydropower	hydropower	NOUN
cjel-3568	1016	26	,	,	PUNCT
cjel-3568	1016	27	and	and	CCONJ
cjel-3568	1016	28	marine	marine	ADJ
cjel-3568	1016	29	and	and	CCONJ
cjel-3568	1016	30	hydro	hydro	NOUN
cjel-3568	1016	31	-	-	PUNCT
cjel-3568	1016	32	kinetic	kinetic	NOUN
cjel-3568	1016	33	power	power	NOUN
cjel-3568	1016	34	projects	project	NOUN
cjel-3568	1016	35	.	.	PUNCT
cjel-3568	1017	1	see	see	VERB
cjel-3568	1017	2	i	i	PRON
cjel-3568	1017	3	d.	d.	PROPN
cjel-3568	1017	4	235	235	NUM
cjel-3568	1017	5	.	.	PUNCT
cjel-3568	1018	1	see	see	VERB
cjel-3568	1018	2	renewable	renewable	ADJ
cjel-3568	1018	3	electricity	electricity	NOUN
cjel-3568	1018	4	production	production	NOUN
cjel-3568	1018	5	tax	tax	NOUN
cjel-3568	1018	6	credit	credit	NOUN
cjel-3568	1018	7	(	(	PUNCT
cjel-3568	1018	8	ptc	ptc	NOUN
cjel-3568	1018	9	)	)	PUNCT
cjel-3568	1018	10	,	,	PUNCT
cjel-3568	1018	11	supra	supra	PROPN
cjel-3568	1018	12	note	note	NOUN
cjel-3568	1018	13	215	215	NUM
cjel-3568	1018	14	.	.	PUNCT
cjel-3568	1019	1	congress	congress	PROPN
cjel-3568	1019	2	had	have	AUX
cjel-3568	1019	3	allowed	allow	VERB
cjel-3568	1019	4	the	the	DET
cjel-3568	1019	5	ptc	ptc	NOUN
cjel-3568	1019	6	to	to	PART
cjel-3568	1019	7	expire	expire	VERB
cjel-3568	1019	8	at	at	ADP
cjel-3568	1019	9	the	the	DET
cjel-3568	1019	10	end	end	NOUN
cjel-3568	1019	11	of	of	ADP
cjel-3568	1019	12	2013	2013	NUM
cjel-3568	1019	13	,	,	PUNCT
cjel-3568	1019	14	but	but	CCONJ
cjel-3568	1019	15	the	the	DET
cjel-3568	1019	16	tax	tax	NOUN
cjel-3568	1019	17	increase	increase	NOUN
cjel-3568	1019	18	prevention	prevention	NOUN
cjel-3568	1019	19	act	act	NOUN
cjel-3568	1019	20	of	of	ADP
cjel-3568	1019	21	2014	2014	NUM
cjel-3568	1019	22	provided	provide	VERB
cjel-3568	1019	23	credits	credit	NOUN
cjel-3568	1019	24	for	for	ADP
cjel-3568	1019	25	projects	project	NOUN
cjel-3568	1019	26	that	that	PRON
cjel-3568	1019	27	were	be	AUX
cjel-3568	1019	28	under	under	ADP
cjel-3568	1019	29	construction	construction	NOUN
cjel-3568	1019	30	prior	prior	ADV
cjel-3568	1019	31	to	to	ADP
cjel-3568	1019	32	january	january	PROPN
cjel-3568	1019	33	1	1	NUM
cjel-3568	1019	34	,	,	PUNCT
cjel-3568	1019	35	2015	2015	NUM
cjel-3568	1019	36	.	.	PUNCT
cjel-3568	1020	1	see	see	VERB
cjel-3568	1020	2	i	i	PRON
cjel-3568	1020	3	d.	d.	PROPN
cjel-3568	1020	4	in	in	ADP
cjel-3568	1020	5	march	march	PROPN
cjel-3568	1020	6	of	of	ADP
cjel-3568	1020	7	2015	2015	NUM
cjel-3568	1020	8	,	,	PUNCT
cjel-3568	1020	9	the	the	DET
cjel-3568	1020	10	irs	irs	PROPN
cjel-3568	1020	11	further	far	ADV
cjel-3568	1020	12	extended	extend	VERB
cjel-3568	1020	13	the	the	DET
cjel-3568	1020	14	availability	availability	NOUN
cjel-3568	1020	15	of	of	ADP
cjel-3568	1020	16	the	the	DET
cjel-3568	1020	17	credits	credit	NOUN
cjel-3568	1020	18	by	by	ADP
cjel-3568	1020	19	modifying	modify	VERB
cjel-3568	1020	20	the	the	DET
cjel-3568	1020	21	tests	test	NOUN
cjel-3568	1020	22	used	use	VERB
cjel-3568	1020	23	to	to	PART
cjel-3568	1020	24	determine	determine	VERB
cjel-3568	1020	25	if	if	SCONJ
cjel-3568	1020	26	a	a	DET
cjel-3568	1020	27	project	project	NOUN
cjel-3568	1020	28	has	have	AUX
cjel-3568	1020	29	commenced	commence	VERB
cjel-3568	1020	30	construction	construction	NOUN
cjel-3568	1020	31	.	.	PUNCT
cjel-3568	1021	1	see	see	VERB
cjel-3568	1021	2	i.r.s	i.r.s	PROPN
cjel-3568	1021	3	.	.	PUNCT
cjel-3568	1022	1	notice	notice	VERB
cjel-3568	1022	2	2015	2015	NUM
cjel-3568	1022	3	-	-	SYM
cjel-3568	1022	4	25	25	NUM
cjel-3568	1022	5	,	,	PUNCT
cjel-3568	1022	6	2015	2015	NUM
cjel-3568	1022	7	-	-	SYM
cjel-3568	1022	8	13	13	NUM
cjel-3568	1022	9	i.r.b	i.r.b	NOUN
cjel-3568	1022	10	.	.	PUNCT
cjel-3568	1023	1	814	814	NUM
cjel-3568	1023	2	(	(	PUNCT
cjel-3568	1023	3	mar	mar	PROPN
cjel-3568	1023	4	.	.	PROPN
cjel-3568	1023	5	11	11	NUM
cjel-3568	1023	6	,	,	PUNCT
cjel-3568	1023	7	2015	2015	NUM
cjel-3568	1023	8	)	)	PUNCT
cjel-3568	1023	9	.	.	PUNCT
cjel-3568	1024	1	the	the	DET
cjel-3568	1024	2	effect	effect	NOUN
cjel-3568	1024	3	of	of	ADP
cjel-3568	1024	4	the	the	DET
cjel-3568	1024	5	guidance	guidance	NOUN
cjel-3568	1024	6	was	be	AUX
cjel-3568	1024	7	to	to	PART
cjel-3568	1024	8	require	require	VERB
cjel-3568	1024	9	the	the	DET
cjel-3568	1024	10	project	project	NOUN
cjel-3568	1024	11	to	to	PART
cjel-3568	1024	12	have	have	AUX
cjel-3568	1024	13	commenced	commence	VERB
cjel-3568	1024	14	construction	construction	NOUN
cjel-3568	1024	15	prior	prior	ADV
cjel-3568	1024	16	to	to	ADP
cjel-3568	1024	17	january	january	PROPN
cjel-3568	1024	18	1	1	NUM
cjel-3568	1024	19	,	,	PUNCT
cjel-3568	1024	20	2015	2015	NUM
cjel-3568	1024	21	and	and	CCONJ
cjel-3568	1024	22	be	be	AUX
cjel-3568	1024	23	placed	place	VERB
cjel-3568	1024	24	in	in	ADP
cjel-3568	1024	25	service	service	NOUN
cjel-3568	1024	26	prior	prior	ADV
cjel-3568	1024	27	to	to	ADP
cjel-3568	1024	28	january	january	PROPN
cjel-3568	1024	29	1	1	NUM
cjel-3568	1024	30	,	,	PUNCT
cjel-3568	1024	31	2017	2017	NUM
cjel-3568	1024	32	.	.	PUNCT
cjel-3568	1025	1	the	the	DET
cjel-3568	1025	2	retroactive	retroactive	ADJ
cjel-3568	1025	3	application	application	NOUN
cjel-3568	1025	4	of	of	ADP
cjel-3568	1025	5	the	the	DET
cjel-3568	1025	6	legislation	legislation	NOUN
cjel-3568	1025	7	ensures	ensure	VERB
cjel-3568	1025	8	that	that	SCONJ
cjel-3568	1025	9	the	the	DET
cjel-3568	1025	10	projects	project	NOUN
cjel-3568	1025	11	that	that	PRON
cjel-3568	1025	12	commenced	commence	VERB
cjel-3568	1025	13	construction	construction	NOUN
cjel-3568	1025	14	following	follow	VERB
cjel-3568	1025	15	the	the	DET
cjel-3568	1025	16	2013	2013	NUM
cjel-3568	1025	17	expiration	expiration	NOUN
cjel-3568	1025	18	will	will	AUX
cjel-3568	1025	19	receive	receive	VERB
cjel-3568	1025	20	credits	credit	NOUN
cjel-3568	1025	21	.	.	PUNCT
cjel-3568	1026	1	see	see	VERB
cjel-3568	1026	2	i	i	PRON
cjel-3568	1026	3	d.	d.	PROPN
cjel-3568	1026	4	236	236	NUM
cjel-3568	1026	5	.	.	PUNCT
cjel-3568	1027	1	see	see	VERB
cjel-3568	1027	2	generally	generally	ADV
cjel-3568	1027	3	revenue	revenue	NOUN
cjel-3568	1027	4	act	act	NOUN
cjel-3568	1027	5	of	of	ADP
cjel-3568	1027	6	1962	1962	NUM
cjel-3568	1027	7	,	,	PUNCT
cjel-3568	1027	8	pub	pub	NOUN
cjel-3568	1027	9	.	.	PUNCT
cjel-3568	1028	1	l.	l.	PROPN
cjel-3568	1028	2	no	no	INTJ
cjel-3568	1028	3	.	.	PROPN
cjel-3568	1029	1	87	87	NUM
cjel-3568	1029	2	-	-	SYM
cjel-3568	1029	3	834	834	NUM
cjel-3568	1029	4	,	,	PUNCT
cjel-3568	1029	5	§	§	PROPN
cjel-3568	1029	6	2	2	NUM
cjel-3568	1029	7	,	,	PUNCT
cjel-3568	1029	8	76	76	NUM
cjel-3568	1029	9	stat	stat	NOUN
cjel-3568	1029	10	.	.	PUNCT
cjel-3568	1030	1	960	960	NUM
cjel-3568	1030	2	,	,	PUNCT
cjel-3568	1030	3	962–73	962–73	NUM
cjel-3568	1030	4	.	.	PROPN
cjel-3568	1031	1	237	237	NUM
cjel-3568	1031	2	.	.	PUNCT
cjel-3568	1032	1	energy	energy	NOUN
cjel-3568	1032	2	policy	policy	NOUN
cjel-3568	1032	3	act	act	NOUN
cjel-3568	1032	4	of	of	ADP
cjel-3568	1032	5	2005	2005	NUM
cjel-3568	1032	6	,	,	PUNCT
cjel-3568	1032	7	pub	pub	NOUN
cjel-3568	1032	8	.	.	PUNCT
cjel-3568	1033	1	l.	l.	PROPN
cjel-3568	1033	2	109	109	NUM
cjel-3568	1033	3	-	-	SYM
cjel-3568	1033	4	58	58	NUM
cjel-3568	1033	5	,	,	PUNCT
cjel-3568	1033	6	119	119	NUM
cjel-3568	1033	7	stat	stat	NOUN
cjel-3568	1033	8	.	.	PUNCT
cjel-3568	1034	1	747	747	NUM
cjel-3568	1034	2	(	(	PUNCT
cjel-3568	1034	3	codified	codify	VERB
cjel-3568	1034	4	in	in	ADP
cjel-3568	1034	5	scattered	scatter	VERB
cjel-3568	1034	6	sections	section	NOUN
cjel-3568	1034	7	of	of	ADP
cjel-3568	1034	8	42	42	NUM
cjel-3568	1034	9	u.s.c	u.s.c	ADJ
cjel-3568	1034	10	.	.	PUNCT
cjel-3568	1034	11	)	)	PUNCT
cjel-3568	1034	12	.	.	PUNCT
cjel-3568	1035	1	238	238	NUM
cjel-3568	1035	2	.	.	PUNCT
cjel-3568	1036	1	see	see	VERB
cjel-3568	1036	2	i	i	PRON
cjel-3568	1036	3	d.	d.	PROPN
cjel-3568	1036	4	;	;	PUNCT
cjel-3568	1036	5	bolinger	bolinger	NOUN
cjel-3568	1036	6	et	et	PROPN
cjel-3568	1036	7	al	al	PROPN
cjel-3568	1036	8	.	.	PROPN
cjel-3568	1036	9	,	,	PUNCT
cjel-3568	1036	10	supra	supra	PROPN
cjel-3568	1036	11	note	note	VERB
cjel-3568	1036	12	221	221	NUM
cjel-3568	1036	13	,	,	PUNCT
cjel-3568	1036	14	at	at	ADP
cjel-3568	1036	15	11	11	NUM
cjel-3568	1036	16	.	.	PUNCT
cjel-3568	1037	1	239	239	NUM
cjel-3568	1037	2	.	.	PUNCT
cjel-3568	1037	3	i.r.c	i.r.c	NOUN
cjel-3568	1037	4	.	.	PUNCT
cjel-3568	1038	1	§	§	PROPN
cjel-3568	1038	2	48	48	NUM
cjel-3568	1038	3	(	(	PUNCT
cjel-3568	1038	4	supp	supp	PROPN
cjel-3568	1038	5	.	.	PUNCT
cjel-3568	1038	6	2015	2015	NUM
cjel-3568	1038	7	)	)	PUNCT
cjel-3568	1038	8	.	.	PUNCT
cjel-3568	1039	1	240	240	NUM
cjel-3568	1039	2	.	.	PUNCT
cjel-3568	1039	3	american	american	ADJ
cjel-3568	1039	4	recovery	recovery	PROPN
cjel-3568	1039	5	and	and	CCONJ
cjel-3568	1039	6	reinvestment	reinvestment	NOUN
cjel-3568	1039	7	act	act	NOUN
cjel-3568	1039	8	of	of	ADP
cjel-3568	1039	9	2009	2009	NUM
cjel-3568	1039	10	,	,	PUNCT
cjel-3568	1039	11	pub	pub	NOUN
cjel-3568	1039	12	.	.	PUNCT
cjel-3568	1040	1	l.	l.	PROPN
cjel-3568	1040	2	111	111	NUM
cjel-3568	1040	3	-	-	SYM
cjel-3568	1040	4	5	5	NUM
cjel-3568	1040	5	,	,	PUNCT
cjel-3568	1040	6	123	123	NUM
cjel-3568	1040	7	stat	stat	NOUN
cjel-3568	1040	8	.	.	PUNCT
cjel-3568	1041	1	115	115	NUM
cjel-3568	1041	2	(	(	PUNCT
cjel-3568	1041	3	codified	codify	VERB
cjel-3568	1041	4	in	in	ADP
cjel-3568	1041	5	scattered	scatter	VERB
cjel-3568	1041	6	sections	section	NOUN
cjel-3568	1041	7	of	of	ADP
cjel-3568	1041	8	u.s.c	u.s.c	NOUN
cjel-3568	1041	9	.	.	PUNCT
cjel-3568	1041	10	)	)	PUNCT
cjel-3568	1041	11	.	.	PUNCT
cjel-3568	1042	1	the	the	DET
cjel-3568	1042	2	american	american	PROPN
cjel-3568	1042	3	recovery	recovery	PROPN
cjel-3568	1042	4	and	and	CCONJ
cjel-3568	1042	5	reinvestment	reinvestment	NOUN
cjel-3568	1042	6	act	act	NOUN
cjel-3568	1042	7	of	of	ADP
cjel-3568	1042	8	2009	2009	NUM
cjel-3568	1042	9	repealed	repeal	VERB
cjel-3568	1042	10	its	its	PRON
cjel-3568	1042	11	restriction	restriction	NOUN
cjel-3568	1042	12	on	on	ADP
cjel-3568	1042	13	the	the	DET
cjel-3568	1042	14	use	use	NOUN
cjel-3568	1042	15	of	of	ADP
cjel-3568	1042	16	the	the	DET
cjel-3568	1042	17	credit	credit	NOUN
cjel-3568	1042	18	for	for	ADP
cjel-3568	1042	19	projects	project	NOUN
cjel-3568	1042	20	there	there	PRON
cjel-3568	1042	21	were	be	VERB
cjel-3568	1042	22	also	also	ADV
cjel-3568	1042	23	subsidized	subsidize	VERB
cjel-3568	1042	24	2016	2016	NUM
cjel-3568	1042	25	]	]	PUNCT
cjel-3568	1042	26	picking	pick	VERB
cjel-3568	1042	27	winners	winner	NOUN
cjel-3568	1042	28	and	and	CCONJ
cjel-3568	1042	29	losers	loser	NOUN
cjel-3568	1042	30	99	99	NUM
cjel-3568	1042	31	furthermore	furthermore	ADV
cjel-3568	1042	32	,	,	PUNCT
cjel-3568	1042	33	itc	itc	PROPN
cjel-3568	1042	34	projects	project	NOUN
cjel-3568	1042	35	need	need	AUX
cjel-3568	1042	36	not	not	PART
cjel-3568	1042	37	be	be	AUX
cjel-3568	1042	38	owned	own	VERB
cjel-3568	1042	39	and	and	CCONJ
cjel-3568	1042	40	operated	operate	VERB
cjel-3568	1042	41	by	by	ADP
cjel-3568	1042	42	the	the	DET
cjel-3568	1042	43	same	same	ADJ
cjel-3568	1042	44	entity;241	entity;241	NOUN
cjel-3568	1042	45	this	this	PRON
cjel-3568	1042	46	permits	permit	VERB
cjel-3568	1042	47	the	the	DET
cjel-3568	1042	48	use	use	NOUN
cjel-3568	1042	49	of	of	ADP
cjel-3568	1042	50	sale	sale	NOUN
cjel-3568	1042	51	-	-	PUNCT
cjel-3568	1042	52	leaseback	leaseback	NOUN
cjel-3568	1042	53	structures242	structures242	PROPN
cjel-3568	1042	54	and	and	CCONJ
cjel-3568	1042	55	inverted	inverted	ADJ
cjel-3568	1042	56	pass	pass	NOUN
cjel-3568	1042	57	-	-	PUNCT
cjel-3568	1042	58	through	through	NOUN
cjel-3568	1042	59	leases.243	leases.243	ADP
cjel-3568	1042	60	the	the	DET
cjel-3568	1042	61	itc	itc	PROPN
cjel-3568	1042	62	is	be	AUX
cjel-3568	1042	63	realized	realize	VERB
cjel-3568	1042	64	the	the	DET
cjel-3568	1042	65	first	first	ADJ
cjel-3568	1042	66	year	year	NOUN
cjel-3568	1042	67	after	after	SCONJ
cjel-3568	1042	68	the	the	DET
cjel-3568	1042	69	facility	facility	NOUN
cjel-3568	1042	70	is	be	AUX
cjel-3568	1042	71	placed	place	VERB
cjel-3568	1042	72	in	in	ADP
cjel-3568	1042	73	service	service	NOUN
cjel-3568	1042	74	,	,	PUNCT
cjel-3568	1042	75	but	but	CCONJ
cjel-3568	1042	76	the	the	DET
cjel-3568	1042	77	project	project	NOUN
cjel-3568	1042	78	owner	owner	NOUN
cjel-3568	1042	79	is	be	AUX
cjel-3568	1042	80	the	the	DET
cjel-3568	1042	81	only	only	ADJ
cjel-3568	1042	82	party	party	NOUN
cjel-3568	1042	83	eligible	eligible	ADJ
cjel-3568	1042	84	to	to	PART
cjel-3568	1042	85	use	use	VERB
cjel-3568	1042	86	the	the	DET
cjel-3568	1042	87	credit.244	credit.244	NOUN
cjel-3568	1042	88	a	a	DET
cjel-3568	1042	89	tax	tax	NOUN
cjel-3568	1042	90	equity	equity	NOUN
cjel-3568	1042	91	investor	investor	NOUN
cjel-3568	1042	92	must	must	AUX
cjel-3568	1042	93	retain	retain	VERB
cjel-3568	1042	94	his	his	PRON
cjel-3568	1042	95	interest	interest	NOUN
cjel-3568	1042	96	in	in	ADP
cjel-3568	1042	97	the	the	DET
cjel-3568	1042	98	project	project	NOUN
cjel-3568	1042	99	for	for	ADP
cjel-3568	1042	100	at	at	ADV
cjel-3568	1042	101	least	least	ADV
cjel-3568	1042	102	five	five	NUM
cjel-3568	1042	103	years	year	NOUN
cjel-3568	1042	104	for	for	SCONJ
cjel-3568	1042	105	the	the	DET
cjel-3568	1042	106	full	full	ADJ
cjel-3568	1042	107	amount	amount	NOUN
cjel-3568	1042	108	of	of	ADP
cjel-3568	1042	109	the	the	DET
cjel-3568	1042	110	credits	credit	NOUN
cjel-3568	1042	111	to	to	PART
cjel-3568	1042	112	vest	vest	VERB
cjel-3568	1042	113	;	;	PUNCT
cjel-3568	1042	114	if	if	SCONJ
cjel-3568	1042	115	the	the	DET
cjel-3568	1042	116	project	project	NOUN
cjel-3568	1042	117	is	be	AUX
cjel-3568	1042	118	sold	sell	VERB
cjel-3568	1042	119	before	before	SCONJ
cjel-3568	1042	120	all	all	DET
cjel-3568	1042	121	the	the	DET
cjel-3568	1042	122	credits	credit	NOUN
cjel-3568	1042	123	have	have	AUX
cjel-3568	1042	124	vested	vest	VERB
cjel-3568	1042	125	,	,	PUNCT
cjel-3568	1042	126	the	the	DET
cjel-3568	1042	127	credits	credit	NOUN
cjel-3568	1042	128	are	be	AUX
cjel-3568	1042	129	disgorged.245	disgorged.245	PROPN
cjel-3568	1042	130	the	the	DET
cjel-3568	1042	131	itc	itc	PROPN
cjel-3568	1042	132	has	have	AUX
cjel-3568	1042	133	expired	expire	VERB
cjel-3568	1042	134	periodically	periodically	ADV
cjel-3568	1042	135	and	and	CCONJ
cjel-3568	1042	136	congress	congress	PROPN
cjel-3568	1042	137	has	have	AUX
cjel-3568	1042	138	reinstated	reinstate	VERB
cjel-3568	1042	139	and	and	CCONJ
cjel-3568	1042	140	modified	modify	VERB
cjel-3568	1042	141	it	it	PRON
cjel-3568	1042	142	a	a	DET
cjel-3568	1042	143	number	number	NOUN
cjel-3568	1042	144	of	of	ADP
cjel-3568	1042	145	times.246	times.246	NOUN
cjel-3568	1042	146	the	the	DET
cjel-3568	1042	147	itc	itc	PROPN
cjel-3568	1042	148	has	have	AUX
cjel-3568	1042	149	been	be	AUX
cjel-3568	1042	150	most	most	ADV
cjel-3568	1042	151	recently	recently	ADV
cjel-3568	1042	152	extended	extend	VERB
cjel-3568	1042	153	under	under	ADP
cjel-3568	1042	154	the	the	DET
cjel-3568	1042	155	consolidated	consolidated	ADJ
cjel-3568	1042	156	appropriations	appropriation	NOUN
cjel-3568	1042	157	act	act	PROPN
cjel-3568	1042	158	,	,	PUNCT
cjel-3568	1042	159	2016.247	2016.247	NUM
cjel-3568	1042	160	a	a	DET
cjel-3568	1042	161	number	number	NOUN
cjel-3568	1042	162	of	of	ADP
cjel-3568	1042	163	solar	solar	ADJ
cjel-3568	1042	164	technologies	technology	NOUN
cjel-3568	1042	165	will	will	AUX
cjel-3568	1042	166	continue	continue	VERB
cjel-3568	1042	167	to	to	PART
cjel-3568	1042	168	receive	receive	VERB
cjel-3568	1042	169	the	the	DET
cjel-3568	1042	170	thirty	thirty	NUM
cjel-3568	1042	171	percent	percent	NOUN
cjel-3568	1042	172	itc	itc	NOUN
cjel-3568	1042	173	by	by	ADP
cjel-3568	1042	174	federal	federal	ADJ
cjel-3568	1042	175	energy	energy	NOUN
cjel-3568	1042	176	financing	financing	NOUN
cjel-3568	1042	177	.	.	PUNCT
cjel-3568	1043	1	see	see	VERB
cjel-3568	1043	2	renewable	renewable	ADJ
cjel-3568	1043	3	electricity	electricity	NOUN
cjel-3568	1043	4	production	production	NOUN
cjel-3568	1043	5	tax	tax	NOUN
cjel-3568	1043	6	credit	credit	NOUN
cjel-3568	1043	7	(	(	PUNCT
cjel-3568	1043	8	ptc	ptc	NOUN
cjel-3568	1043	9	)	)	PUNCT
cjel-3568	1044	1	,	,	PUNCT
cjel-3568	1044	2	supra	supra	PROPN
cjel-3568	1044	3	note	note	NOUN
cjel-3568	1044	4	215	215	NUM
cjel-3568	1044	5	.	.	PUNCT
cjel-3568	1045	1	241	241	X
cjel-3568	1045	2	.	.	PUNCT
cjel-3568	1046	1	see	see	VERB
cjel-3568	1046	2	john	john	PROPN
cjel-3568	1046	3	f.	f.	PROPN
cjel-3568	1046	4	witte	witte	PROPN
cjel-3568	1046	5	,	,	PUNCT
cjel-3568	1046	6	the	the	DET
cjel-3568	1046	7	politics	politic	NOUN
cjel-3568	1046	8	and	and	CCONJ
cjel-3568	1046	9	development	development	NOUN
cjel-3568	1046	10	of	of	ADP
cjel-3568	1046	11	the	the	DET
cjel-3568	1046	12	federal	federal	ADJ
cjel-3568	1046	13	income	income	NOUN
cjel-3568	1046	14	tax	tax	NOUN
cjel-3568	1046	15	225	225	NUM
cjel-3568	1046	16	(	(	PUNCT
cjel-3568	1046	17	1985	1985	NUM
cjel-3568	1046	18	)	)	PUNCT
cjel-3568	1046	19	.	.	PUNCT
cjel-3568	1047	1	congress	congress	PROPN
cjel-3568	1047	2	authorized	authorize	VERB
cjel-3568	1047	3	these	these	DET
cjel-3568	1047	4	tax	tax	NOUN
cjel-3568	1047	5	credit	credit	NOUN
cjel-3568	1047	6	lease	lease	NOUN
cjel-3568	1047	7	arrangements	arrangement	NOUN
cjel-3568	1047	8	under	under	ADP
cjel-3568	1047	9	the	the	DET
cjel-3568	1047	10	tax	tax	NOUN
cjel-3568	1047	11	credit	credit	NOUN
cjel-3568	1047	12	reform	reform	NOUN
cjel-3568	1047	13	act	act	NOUN
cjel-3568	1047	14	of	of	ADP
cjel-3568	1047	15	1981	1981	NUM
cjel-3568	1047	16	.	.	PUNCT
cjel-3568	1048	1	see	see	VERB
cjel-3568	1048	2	i	i	PRON
cjel-3568	1048	3	d.	d.	PROPN
cjel-3568	1048	4	242	242	NUM
cjel-3568	1048	5	.	.	PUNCT
cjel-3568	1049	1	bolinger	bolinger	NOUN
cjel-3568	1049	2	et	et	PROPN
cjel-3568	1049	3	al	al	PROPN
cjel-3568	1049	4	.	.	PROPN
cjel-3568	1049	5	,	,	PUNCT
cjel-3568	1049	6	supra	supra	PROPN
cjel-3568	1049	7	note	note	VERB
cjel-3568	1049	8	221	221	NUM
cjel-3568	1049	9	,	,	PUNCT
cjel-3568	1049	10	at	at	ADP
cjel-3568	1049	11	11	11	NUM
cjel-3568	1049	12	.	.	PUNCT
cjel-3568	1049	13	sale	sale	NOUN
cjel-3568	1049	14	-	-	PUNCT
cjel-3568	1049	15	leaseback	leaseback	NOUN
cjel-3568	1049	16	transactions	transaction	NOUN
cjel-3568	1049	17	are	be	AUX
cjel-3568	1049	18	the	the	DET
cjel-3568	1049	19	main	main	ADJ
cjel-3568	1049	20	vehicle	vehicle	NOUN
cjel-3568	1049	21	for	for	ADP
cjel-3568	1049	22	structuring	structure	VERB
cjel-3568	1049	23	the	the	DET
cjel-3568	1049	24	flow	flow	NOUN
cjel-3568	1049	25	of	of	ADP
cjel-3568	1049	26	investment	investment	NOUN
cjel-3568	1049	27	and	and	CCONJ
cjel-3568	1049	28	the	the	DET
cjel-3568	1049	29	receipt	receipt	NOUN
cjel-3568	1049	30	of	of	ADP
cjel-3568	1049	31	tax	tax	NOUN
cjel-3568	1049	32	benefits	benefit	NOUN
cjel-3568	1049	33	for	for	ADP
cjel-3568	1049	34	itc	itc	PROPN
cjel-3568	1049	35	transactions	transaction	NOUN
cjel-3568	1049	36	;	;	PUNCT
cjel-3568	1049	37	developers	developer	NOUN
cjel-3568	1049	38	enter	enter	VERB
cjel-3568	1049	39	into	into	ADP
cjel-3568	1049	40	sale	sale	NOUN
cjel-3568	1049	41	-	-	PUNCT
cjel-3568	1049	42	leaseback	leaseback	NOUN
cjel-3568	1049	43	transactions	transaction	NOUN
cjel-3568	1049	44	with	with	ADP
cjel-3568	1049	45	investors	investor	NOUN
cjel-3568	1049	46	that	that	PRON
cjel-3568	1049	47	want	want	VERB
cjel-3568	1049	48	to	to	PART
cjel-3568	1049	49	offset	offset	VERB
cjel-3568	1049	50	their	their	PRON
cjel-3568	1049	51	income	income	NOUN
cjel-3568	1049	52	tax	tax	NOUN
cjel-3568	1049	53	liability	liability	NOUN
cjel-3568	1049	54	.	.	PUNCT
cjel-3568	1050	1	see	see	VERB
cjel-3568	1050	2	mann	mann	PROPN
cjel-3568	1050	3	&	&	CCONJ
cjel-3568	1050	4	rowe	rowe	PROPN
cjel-3568	1050	5	,	,	PUNCT
cjel-3568	1050	6	supra	supra	PROPN
cjel-3568	1050	7	note	note	NOUN
cjel-3568	1050	8	210	210	NUM
cjel-3568	1050	9	,	,	PUNCT
cjel-3568	1050	10	at	at	ADP
cjel-3568	1050	11	146	146	NUM
cjel-3568	1050	12	.	.	PUNCT
cjel-3568	1051	1	typically	typically	ADV
cjel-3568	1051	2	,	,	PUNCT
cjel-3568	1051	3	the	the	DET
cjel-3568	1051	4	investors	investor	NOUN
cjel-3568	1051	5	acquire	acquire	VERB
cjel-3568	1051	6	the	the	DET
cjel-3568	1051	7	energy	energy	NOUN
cjel-3568	1051	8	project	project	NOUN
cjel-3568	1051	9	and	and	CCONJ
cjel-3568	1051	10	then	then	ADV
cjel-3568	1051	11	lease	lease	VERB
cjel-3568	1051	12	it	it	PRON
cjel-3568	1051	13	back	back	ADV
cjel-3568	1051	14	to	to	ADP
cjel-3568	1051	15	the	the	DET
cjel-3568	1051	16	project	project	NOUN
cjel-3568	1051	17	developer	developer	NOUN
cjel-3568	1051	18	.	.	PUNCT
cjel-3568	1052	1	the	the	DET
cjel-3568	1052	2	term	term	NOUN
cjel-3568	1052	3	of	of	ADP
cjel-3568	1052	4	the	the	DET
cjel-3568	1052	5	lease	lease	NOUN
cjel-3568	1052	6	may	may	AUX
cjel-3568	1052	7	not	not	PART
cjel-3568	1052	8	extend	extend	VERB
cjel-3568	1052	9	beyond	beyond	ADP
cjel-3568	1052	10	eighty	eighty	NUM
cjel-3568	1052	11	percent	percent	NOUN
cjel-3568	1052	12	of	of	ADP
cjel-3568	1052	13	the	the	DET
cjel-3568	1052	14	expected	expect	VERB
cjel-3568	1052	15	life	life	NOUN
cjel-3568	1052	16	of	of	ADP
cjel-3568	1052	17	the	the	DET
cjel-3568	1052	18	project	project	NOUN
cjel-3568	1052	19	.	.	PUNCT
cjel-3568	1053	1	see	see	VERB
cjel-3568	1053	2	i.r.c	i.r.c	NOUN
cjel-3568	1053	3	.	.	PUNCT
cjel-3568	1054	1	§	§	PROPN
cjel-3568	1054	2	50(d)(5	50(d)(5	NUM
cjel-3568	1054	3	)	)	PUNCT
cjel-3568	1054	4	(	(	PUNCT
cjel-3568	1054	5	supp	supp	PROPN
cjel-3568	1054	6	.	.	PUNCT
cjel-3568	1054	7	2014	2014	NUM
cjel-3568	1054	8	)	)	PUNCT
cjel-3568	1054	9	.	.	PUNCT
cjel-3568	1055	1	the	the	DET
cjel-3568	1055	2	tax	tax	NOUN
cjel-3568	1055	3	benefits	benefit	NOUN
cjel-3568	1055	4	,	,	PUNCT
cjel-3568	1055	5	including	include	VERB
cjel-3568	1055	6	both	both	CCONJ
cjel-3568	1055	7	the	the	DET
cjel-3568	1055	8	investment	investment	NOUN
cjel-3568	1055	9	tax	tax	NOUN
cjel-3568	1055	10	credits	credit	NOUN
cjel-3568	1055	11	and	and	CCONJ
cjel-3568	1055	12	accelerated	accelerate	VERB
cjel-3568	1055	13	depreciation	depreciation	NOUN
cjel-3568	1055	14	deductions	deduction	NOUN
cjel-3568	1055	15	,	,	PUNCT
cjel-3568	1055	16	remain	remain	VERB
cjel-3568	1055	17	with	with	ADP
cjel-3568	1055	18	the	the	DET
cjel-3568	1055	19	owner	owner	NOUN
cjel-3568	1055	20	investor	investor	NOUN
cjel-3568	1055	21	.	.	PUNCT
cjel-3568	1056	1	mann	mann	PROPN
cjel-3568	1056	2	&	&	CCONJ
cjel-3568	1056	3	rowe	rowe	PROPN
cjel-3568	1056	4	,	,	PUNCT
cjel-3568	1056	5	supra	supra	PROPN
cjel-3568	1056	6	note	note	NOUN
cjel-3568	1056	7	210	210	NUM
cjel-3568	1056	8	,	,	PUNCT
cjel-3568	1056	9	at	at	ADP
cjel-3568	1056	10	146–47	146–47	NUM
cjel-3568	1056	11	.	.	PUNCT
cjel-3568	1057	1	the	the	DET
cjel-3568	1057	2	sale	sale	NOUN
cjel-3568	1057	3	-	-	PUNCT
cjel-3568	1057	4	leaseback	leaseback	NOUN
cjel-3568	1057	5	provides	provide	VERB
cjel-3568	1057	6	100	100	NUM
cjel-3568	1057	7	%	%	NOUN
cjel-3568	1057	8	financing	financing	NOUN
cjel-3568	1057	9	for	for	ADP
cjel-3568	1057	10	the	the	DET
cjel-3568	1057	11	project	project	NOUN
cjel-3568	1057	12	,	,	PUNCT
cjel-3568	1057	13	allowing	allow	VERB
cjel-3568	1057	14	the	the	DET
cjel-3568	1057	15	investor	investor	NOUN
cjel-3568	1057	16	to	to	PART
cjel-3568	1057	17	receive	receive	VERB
cjel-3568	1057	18	100	100	NUM
cjel-3568	1057	19	%	%	NOUN
cjel-3568	1057	20	of	of	ADP
cjel-3568	1057	21	the	the	DET
cjel-3568	1057	22	tax	tax	NOUN
cjel-3568	1057	23	benefits	benefit	NOUN
cjel-3568	1057	24	.	.	PUNCT
cjel-3568	1058	1	i	i	PRON
cjel-3568	1058	2	d.	d.	VERB
cjel-3568	1058	3	the	the	DET
cjel-3568	1058	4	sale	sale	NOUN
cjel-3568	1058	5	-	-	PUNCT
cjel-3568	1058	6	leaseback	leaseback	NOUN
cjel-3568	1058	7	structure	structure	NOUN
cjel-3568	1058	8	must	must	AUX
cjel-3568	1058	9	be	be	AUX
cjel-3568	1058	10	in	in	ADP
cjel-3568	1058	11	place	place	NOUN
cjel-3568	1058	12	within	within	ADP
cjel-3568	1058	13	three	three	NUM
cjel-3568	1058	14	months	month	NOUN
cjel-3568	1058	15	after	after	SCONJ
cjel-3568	1058	16	the	the	DET
cjel-3568	1058	17	project	project	NOUN
cjel-3568	1058	18	is	be	AUX
cjel-3568	1058	19	placed	place	VERB
cjel-3568	1058	20	in	in	ADP
cjel-3568	1058	21	service	service	NOUN
cjel-3568	1058	22	.	.	PUNCT
cjel-3568	1059	1	i	i	PRON
cjel-3568	1059	2	d.	d.	PROPN
cjel-3568	1059	3	at	at	ADP
cjel-3568	1059	4	the	the	DET
cjel-3568	1059	5	end	end	NOUN
cjel-3568	1059	6	of	of	ADP
cjel-3568	1059	7	the	the	DET
cjel-3568	1059	8	lease	lease	NOUN
cjel-3568	1059	9	,	,	PUNCT
cjel-3568	1059	10	the	the	DET
cjel-3568	1059	11	developer	developer	NOUN
cjel-3568	1059	12	may	may	AUX
cjel-3568	1059	13	renew	renew	VERB
cjel-3568	1059	14	the	the	DET
cjel-3568	1059	15	lease	lease	NOUN
cjel-3568	1059	16	at	at	ADP
cjel-3568	1059	17	the	the	DET
cjel-3568	1059	18	fair	fair	ADJ
cjel-3568	1059	19	market	market	NOUN
cjel-3568	1059	20	rent	rent	NOUN
cjel-3568	1059	21	or	or	CCONJ
cjel-3568	1059	22	may	may	AUX
cjel-3568	1059	23	buy	buy	VERB
cjel-3568	1059	24	the	the	DET
cjel-3568	1059	25	project	project	NOUN
cjel-3568	1059	26	at	at	ADP
cjel-3568	1059	27	fair	fair	ADJ
cjel-3568	1059	28	market	market	NOUN
cjel-3568	1059	29	value	value	NOUN
cjel-3568	1059	30	.	.	PUNCT
cjel-3568	1060	1	i	i	PRON
cjel-3568	1060	2	d.	d.	PROPN
cjel-3568	1060	3	243	243	NUM
cjel-3568	1060	4	.	.	PUNCT
cjel-3568	1061	1	bolinger	bolinger	NOUN
cjel-3568	1061	2	et	et	PROPN
cjel-3568	1061	3	al	al	PROPN
cjel-3568	1061	4	.	.	PROPN
cjel-3568	1061	5	,	,	PUNCT
cjel-3568	1061	6	supra	supra	PROPN
cjel-3568	1061	7	note	note	VERB
cjel-3568	1061	8	221	221	NUM
cjel-3568	1061	9	,	,	PUNCT
cjel-3568	1061	10	at	at	ADP
cjel-3568	1061	11	11	11	NUM
cjel-3568	1061	12	.	.	PUNCT
cjel-3568	1062	1	in	in	ADP
cjel-3568	1062	2	an	an	DET
cjel-3568	1062	3	inverted	inverted	ADJ
cjel-3568	1062	4	pass	pass	VERB
cjel-3568	1062	5	-	-	PUNCT
cjel-3568	1062	6	through	through	ADP
cjel-3568	1062	7	lease	lease	NOUN
cjel-3568	1062	8	,	,	PUNCT
cjel-3568	1062	9	the	the	DET
cjel-3568	1062	10	developer	developer	NOUN
cjel-3568	1062	11	of	of	ADP
cjel-3568	1062	12	the	the	DET
cjel-3568	1062	13	project	project	NOUN
cjel-3568	1062	14	owns	own	VERB
cjel-3568	1062	15	the	the	DET
cjel-3568	1062	16	project	project	NOUN
cjel-3568	1062	17	and	and	CCONJ
cjel-3568	1062	18	leases	lease	VERB
cjel-3568	1062	19	it	it	PRON
cjel-3568	1062	20	to	to	ADP
cjel-3568	1062	21	the	the	DET
cjel-3568	1062	22	tax	tax	NOUN
cjel-3568	1062	23	credit	credit	NOUN
cjel-3568	1062	24	investor	investor	NOUN
cjel-3568	1062	25	.	.	PUNCT
cjel-3568	1063	1	the	the	DET
cjel-3568	1063	2	tax	tax	NOUN
cjel-3568	1063	3	credit	credit	NOUN
cjel-3568	1063	4	investor	investor	NOUN
cjel-3568	1063	5	may	may	AUX
cjel-3568	1063	6	claim	claim	VERB
cjel-3568	1063	7	the	the	DET
cjel-3568	1063	8	investment	investment	NOUN
cjel-3568	1063	9	tax	tax	NOUN
cjel-3568	1063	10	credit	credit	NOUN
cjel-3568	1063	11	and	and	CCONJ
cjel-3568	1063	12	also	also	ADV
cjel-3568	1063	13	deduct	deduct	VERB
cjel-3568	1063	14	rent	rent	NOUN
cjel-3568	1063	15	paid	pay	VERB
cjel-3568	1063	16	under	under	ADP
cjel-3568	1063	17	the	the	DET
cjel-3568	1063	18	lease	lease	NOUN
cjel-3568	1063	19	,	,	PUNCT
cjel-3568	1063	20	but	but	CCONJ
cjel-3568	1063	21	the	the	DET
cjel-3568	1063	22	developer	developer	NOUN
cjel-3568	1063	23	retains	retain	VERB
cjel-3568	1063	24	the	the	DET
cjel-3568	1063	25	depreciation	depreciation	NOUN
cjel-3568	1063	26	deductions	deduction	NOUN
cjel-3568	1063	27	.	.	PUNCT
cjel-3568	1064	1	accelerated	accelerate	VERB
cjel-3568	1064	2	depreciation	depreciation	NOUN
cjel-3568	1064	3	allows	allow	VERB
cjel-3568	1064	4	projects	project	NOUN
cjel-3568	1064	5	to	to	PART
cjel-3568	1064	6	depreciate	depreciate	VERB
cjel-3568	1064	7	over	over	ADP
cjel-3568	1064	8	an	an	DET
cjel-3568	1064	9	accelerated	accelerated	ADJ
cjel-3568	1064	10	five	five	NUM
cjel-3568	1064	11	-	-	PUNCT
cjel-3568	1064	12	year	year	NOUN
cjel-3568	1064	13	schedule	schedule	NOUN
cjel-3568	1064	14	.	.	PUNCT
cjel-3568	1065	1	see	see	VERB
cjel-3568	1065	2	i.r.c	i.r.c	NOUN
cjel-3568	1065	3	.	.	PUNCT
cjel-3568	1066	1	§	§	PROPN
cjel-3568	1066	2	168	168	NUM
cjel-3568	1066	3	(	(	PUNCT
cjel-3568	1066	4	supp	supp	NOUN
cjel-3568	1066	5	.	.	PUNCT
cjel-3568	1066	6	2015	2015	NUM
cjel-3568	1066	7	)	)	PUNCT
cjel-3568	1066	8	.	.	PUNCT
cjel-3568	1067	1	in	in	ADP
cjel-3568	1067	2	addition	addition	NOUN
cjel-3568	1067	3	,	,	PUNCT
cjel-3568	1067	4	the	the	DET
cjel-3568	1067	5	projects	project	NOUN
cjel-3568	1067	6	were	be	AUX
cjel-3568	1067	7	permitted	permit	VERB
cjel-3568	1067	8	to	to	PART
cjel-3568	1067	9	have	have	VERB
cjel-3568	1067	10	a	a	DET
cjel-3568	1067	11	fifty	fifty	NUM
cjel-3568	1067	12	percent	percent	NOUN
cjel-3568	1067	13	first	first	ADJ
cjel-3568	1067	14	-	-	PUNCT
cjel-3568	1067	15	year	year	NOUN
cjel-3568	1067	16	bonus	bonus	NOUN
cjel-3568	1067	17	depreciation	depreciation	NOUN
cjel-3568	1067	18	allowance	allowance	NOUN
cjel-3568	1067	19	available	available	ADJ
cjel-3568	1067	20	through	through	ADP
cjel-3568	1067	21	the	the	DET
cjel-3568	1067	22	end	end	NOUN
cjel-3568	1067	23	of	of	ADP
cjel-3568	1067	24	2014	2014	NUM
cjel-3568	1067	25	.	.	PUNCT
cjel-3568	1068	1	see	see	VERB
cjel-3568	1068	2	i	i	PRON
cjel-3568	1068	3	d.	d.	PROPN
cjel-3568	1068	4	;	;	PUNCT
cjel-3568	1068	5	i.r.c	i.r.c	NOUN
cjel-3568	1068	6	.	.	PUNCT
cjel-3568	1069	1	§	§	PROPN
cjel-3568	1069	2	168(k	168(k	PROPN
cjel-3568	1069	3	)	)	PUNCT
cjel-3568	1069	4	.	.	PUNCT
cjel-3568	1070	1	consequently	consequently	ADV
cjel-3568	1070	2	,	,	PUNCT
cjel-3568	1070	3	at	at	ADP
cjel-3568	1070	4	the	the	DET
cjel-3568	1070	5	end	end	NOUN
cjel-3568	1070	6	of	of	ADP
cjel-3568	1070	7	the	the	DET
cjel-3568	1070	8	lease	lease	NOUN
cjel-3568	1070	9	the	the	DET
cjel-3568	1070	10	developer	developer	NOUN
cjel-3568	1070	11	retains	retain	VERB
cjel-3568	1070	12	ownership	ownership	NOUN
cjel-3568	1070	13	of	of	ADP
cjel-3568	1070	14	the	the	DET
cjel-3568	1070	15	project	project	NOUN
cjel-3568	1070	16	;	;	PUNCT
cjel-3568	1070	17	there	there	PRON
cjel-3568	1070	18	are	be	VERB
cjel-3568	1070	19	no	no	DET
cjel-3568	1070	20	additional	additional	ADJ
cjel-3568	1070	21	payments	payment	NOUN
cjel-3568	1070	22	to	to	PART
cjel-3568	1070	23	be	be	AUX
cjel-3568	1070	24	made	make	VERB
cjel-3568	1070	25	to	to	ADP
cjel-3568	1070	26	the	the	DET
cjel-3568	1070	27	tax	tax	NOUN
cjel-3568	1070	28	credit	credit	NOUN
cjel-3568	1070	29	investor	investor	NOUN
cjel-3568	1070	30	and	and	CCONJ
cjel-3568	1070	31	no	no	DET
cjel-3568	1070	32	significant	significant	ADJ
cjel-3568	1070	33	transfers	transfer	NOUN
cjel-3568	1070	34	or	or	CCONJ
cjel-3568	1070	35	additional	additional	ADJ
cjel-3568	1070	36	transaction	transaction	NOUN
cjel-3568	1070	37	costs	cost	NOUN
cjel-3568	1070	38	are	be	AUX
cjel-3568	1070	39	necessary	necessary	ADJ
cjel-3568	1070	40	for	for	SCONJ
cjel-3568	1070	41	the	the	DET
cjel-3568	1070	42	investor	investor	NOUN
cjel-3568	1070	43	to	to	PART
cjel-3568	1070	44	exit	exit	VERB
cjel-3568	1070	45	the	the	DET
cjel-3568	1070	46	project	project	NOUN
cjel-3568	1070	47	.	.	PUNCT
cjel-3568	1071	1	see	see	VERB
cjel-3568	1071	2	mann	mann	PROPN
cjel-3568	1071	3	&	&	CCONJ
cjel-3568	1071	4	rowe	rowe	PROPN
cjel-3568	1071	5	,	,	PUNCT
cjel-3568	1071	6	supra	supra	PROPN
cjel-3568	1071	7	note	note	NOUN
cjel-3568	1071	8	210	210	NUM
cjel-3568	1071	9	,	,	PUNCT
cjel-3568	1071	10	at	at	ADP
cjel-3568	1071	11	147	147	NUM
cjel-3568	1071	12	.	.	PUNCT
cjel-3568	1072	1	244	244	NUM
cjel-3568	1072	2	.	.	PUNCT
cjel-3568	1073	1	see	see	VERB
cjel-3568	1073	2	bolinger	bolinger	NOUN
cjel-3568	1073	3	et	et	PROPN
cjel-3568	1073	4	al	al	PROPN
cjel-3568	1073	5	.	.	PROPN
cjel-3568	1073	6	,	,	PUNCT
cjel-3568	1073	7	supra	supra	PROPN
cjel-3568	1073	8	note	note	VERB
cjel-3568	1073	9	221	221	NUM
cjel-3568	1073	10	,	,	PUNCT
cjel-3568	1073	11	at	at	ADP
cjel-3568	1073	12	11	11	NUM
cjel-3568	1073	13	.	.	PUNCT
cjel-3568	1074	1	245	245	NUM
cjel-3568	1074	2	.	.	PUNCT
cjel-3568	1074	3	see	see	VERB
cjel-3568	1074	4	i	i	PRON
cjel-3568	1074	5	d.	d.	PROPN
cjel-3568	1074	6	246	246	NUM
cjel-3568	1074	7	.	.	PUNCT
cjel-3568	1075	1	see	see	VERB
cjel-3568	1075	2	witte	witte	NOUN
cjel-3568	1075	3	,	,	PUNCT
cjel-3568	1075	4	supra	supra	PROPN
cjel-3568	1075	5	note	note	PROPN
cjel-3568	1075	6	241	241	NUM
cjel-3568	1075	7	,	,	PUNCT
cjel-3568	1075	8	at	at	ADP
cjel-3568	1075	9	312	312	NUM
cjel-3568	1075	10	;	;	PUNCT
cjel-3568	1075	11	see	see	VERB
cjel-3568	1075	12	also	also	ADV
cjel-3568	1075	13	novogradac	novogradac	PROPN
cjel-3568	1075	14	&	&	CCONJ
cjel-3568	1075	15	co.	co.	PROPN
cjel-3568	1075	16	,	,	PUNCT
cjel-3568	1075	17	renewable	renewable	ADJ
cjel-3568	1075	18	energy	energy	NOUN
cjel-3568	1075	19	tax	tax	NOUN
cjel-3568	1075	20	credit	credit	NOUN
cjel-3568	1075	21	handbook	handbook	NOUN
cjel-3568	1075	22	(	(	PUNCT
cjel-3568	1075	23	2010	2010	NUM
cjel-3568	1075	24	)	)	PUNCT
cjel-3568	1075	25	.	.	PUNCT
cjel-3568	1076	1	247	247	NUM
cjel-3568	1076	2	.	.	PUNCT
cjel-3568	1077	1	see	see	VERB
cjel-3568	1077	2	consolidated	consolidated	ADJ
cjel-3568	1077	3	appropriations	appropriation	NOUN
cjel-3568	1077	4	act	act	PROPN
cjel-3568	1077	5	,	,	PUNCT
cjel-3568	1077	6	2016	2016	NUM
cjel-3568	1077	7	,	,	PUNCT
cjel-3568	1077	8	pub	pub	NOUN
cjel-3568	1077	9	.	.	PUNCT
cjel-3568	1078	1	l.	l.	PROPN
cjel-3568	1078	2	no	no	INTJ
cjel-3568	1078	3	.	.	PROPN
cjel-3568	1079	1	114	114	NUM
cjel-3568	1079	2	-	-	SYM
cjel-3568	1079	3	113	113	NUM
cjel-3568	1079	4	,	,	PUNCT
cjel-3568	1079	5	§	§	PROPN
cjel-3568	1079	6	303	303	NUM
cjel-3568	1079	7	,	,	PUNCT
cjel-3568	1079	8	129	129	NUM
cjel-3568	1079	9	stat	stat	NOUN
cjel-3568	1079	10	.	.	PUNCT
cjel-3568	1080	1	2242	2242	NUM
cjel-3568	1080	2	(	(	PUNCT
cjel-3568	1080	3	2015	2015	NUM
cjel-3568	1080	4	)	)	PUNCT
cjel-3568	1080	5	.	.	PUNCT
cjel-3568	1081	1	100	100	NUM
cjel-3568	1081	2	columbia	columbia	PROPN
cjel-3568	1081	3	journal	journal	PROPN
cjel-3568	1081	4	of	of	ADP
cjel-3568	1081	5	environmental	environmental	ADJ
cjel-3568	1081	6	law	law	NOUN
cjel-3568	1082	1	[	[	X
cjel-3568	1082	2	vol	vol	NOUN
cjel-3568	1082	3	.	.	PUNCT
cjel-3568	1083	1	41:1	41:1	NUM
cjel-3568	1083	2	through	through	ADP
cjel-3568	1083	3	december	december	PROPN
cjel-3568	1083	4	31	31	NUM
cjel-3568	1083	5	,	,	PUNCT
cjel-3568	1083	6	2019	2019	NUM
cjel-3568	1083	7	,	,	PUNCT
cjel-3568	1083	8	after	after	ADP
cjel-3568	1083	9	which	which	PRON
cjel-3568	1083	10	the	the	DET
cjel-3568	1083	11	credit	credit	NOUN
cjel-3568	1083	12	is	be	AUX
cjel-3568	1083	13	reduced	reduce	VERB
cjel-3568	1083	14	in	in	ADP
cjel-3568	1083	15	phases	phase	NOUN
cjel-3568	1083	16	to	to	ADP
cjel-3568	1083	17	ten	ten	NUM
cjel-3568	1083	18	percent.248	percent.248	NUM
cjel-3568	1083	19	other	other	ADJ
cjel-3568	1083	20	technologies	technology	NOUN
cjel-3568	1083	21	have	have	AUX
cjel-3568	1083	22	earlier	early	ADJ
cjel-3568	1083	23	expiration	expiration	NOUN
cjel-3568	1083	24	dates.249	dates.249	NOUN
cjel-3568	1083	25	geothermal	geothermal	NOUN
cjel-3568	1083	26	electric	electric	ADJ
cjel-3568	1083	27	systems	system	NOUN
cjel-3568	1083	28	remain	remain	VERB
cjel-3568	1083	29	entitled	entitled	ADJ
cjel-3568	1083	30	to	to	ADP
cjel-3568	1083	31	a	a	DET
cjel-3568	1083	32	ten	ten	NUM
cjel-3568	1083	33	percent	percent	NOUN
cjel-3568	1083	34	credit.250	credit.250	NUM
cjel-3568	1083	35	4	4	NUM
cjel-3568	1083	36	.	.	NUM
cjel-3568	1083	37	accelerated	accelerate	VERB
cjel-3568	1083	38	cost	cost	NOUN
cjel-3568	1083	39	recovery	recovery	NOUN
cjel-3568	1083	40	since	since	SCONJ
cjel-3568	1083	41	1986	1986	NUM
cjel-3568	1083	42	macrs	macrs	PROPN
cjel-3568	1083	43	has	have	AUX
cjel-3568	1083	44	permitted	permit	VERB
cjel-3568	1083	45	renewable	renewable	ADJ
cjel-3568	1083	46	energy	energy	NOUN
cjel-3568	1083	47	properties	property	NOUN
cjel-3568	1083	48	eligible	eligible	ADJ
cjel-3568	1083	49	for	for	SCONJ
cjel-3568	1083	50	the	the	DET
cjel-3568	1083	51	itc	itc	PROPN
cjel-3568	1083	52	to	to	PART
cjel-3568	1083	53	enjoy	enjoy	VERB
cjel-3568	1083	54	cost	cost	NOUN
cjel-3568	1083	55	recovery	recovery	NOUN
cjel-3568	1083	56	deductions	deduction	NOUN
cjel-3568	1083	57	as	as	ADP
cjel-3568	1083	58	five	five	NUM
cjel-3568	1083	59	-	-	PUNCT
cjel-3568	1083	60	year	year	NOUN
cjel-3568	1083	61	property,251	property,251	NOUN
cjel-3568	1083	62	though	though	SCONJ
cjel-3568	1083	63	the	the	DET
cjel-3568	1083	64	properties	property	NOUN
cjel-3568	1083	65	are	be	AUX
cjel-3568	1083	66	likely	likely	ADJ
cjel-3568	1083	67	to	to	PART
cjel-3568	1083	68	have	have	VERB
cjel-3568	1083	69	a	a	DET
cjel-3568	1083	70	much	much	ADV
cjel-3568	1083	71	longer	long	ADV
cjel-3568	1083	72	useful	useful	ADJ
cjel-3568	1083	73	life.252	life.252	ADJ
cjel-3568	1083	74	eligible	eligible	ADJ
cjel-3568	1083	75	biomass	biomass	NOUN
cjel-3568	1083	76	property	property	NOUN
cjel-3568	1083	77	and	and	CCONJ
cjel-3568	1083	78	marine	marine	ADJ
cjel-3568	1083	79	and	and	CCONJ
cjel-3568	1083	80	hydrokinetic	hydrokinetic	ADJ
cjel-3568	1083	81	properties	property	NOUN
cjel-3568	1083	82	have	have	VERB
cjel-3568	1083	83	class	class	NOUN
cjel-3568	1083	84	-	-	PUNCT
cjel-3568	1083	85	lives	life	NOUN
cjel-3568	1083	86	of	of	ADP
cjel-3568	1083	87	seven	seven	NUM
cjel-3568	1083	88	years	year	NOUN
cjel-3568	1083	89	.	.	PUNCT
cjel-3568	1084	1	with	with	ADP
cjel-3568	1084	2	the	the	DET
cjel-3568	1084	3	revival	revival	NOUN
cjel-3568	1084	4	of	of	ADP
cjel-3568	1084	5	bonus	bonus	NOUN
cjel-3568	1084	6	depreciation253	depreciation253	PROPN
cjel-3568	1084	7	under	under	ADP
cjel-3568	1084	8	the	the	DET
cjel-3568	1084	9	consolidated	consolidated	ADJ
cjel-3568	1084	10	appropriations	appropriation	NOUN
cjel-3568	1084	11	act	act	PROPN
cjel-3568	1084	12	,	,	PUNCT
cjel-3568	1084	13	2016	2016	NUM
cjel-3568	1084	14	,	,	PUNCT
cjel-3568	1084	15	taxpayers	taxpayer	NOUN
cjel-3568	1084	16	may	may	AUX
cjel-3568	1084	17	deduct	deduct	VERB
cjel-3568	1084	18	fifty	fifty	NUM
cjel-3568	1084	19	percent	percent	NOUN
cjel-3568	1084	20	of	of	ADP
cjel-3568	1084	21	the	the	DET
cjel-3568	1084	22	basis	basis	NOUN
cjel-3568	1084	23	of	of	ADP
cjel-3568	1084	24	renewable	renewable	ADJ
cjel-3568	1084	25	energy	energy	NOUN
cjel-3568	1084	26	equipment	equipment	NOUN
cjel-3568	1084	27	placed	place	VERB
cjel-3568	1084	28	in	in	ADP
cjel-3568	1084	29	service	service	NOUN
cjel-3568	1084	30	by	by	ADP
cjel-3568	1084	31	december	december	PROPN
cjel-3568	1084	32	31	31	NUM
cjel-3568	1084	33	,	,	PUNCT
cjel-3568	1084	34	2017	2017	NUM
cjel-3568	1084	35	in	in	ADP
cjel-3568	1084	36	addition	addition	NOUN
cjel-3568	1084	37	to	to	ADP
cjel-3568	1084	38	the	the	DET
cjel-3568	1084	39	depreciation	depreciation	NOUN
cjel-3568	1084	40	that	that	PRON
cjel-3568	1084	41	may	may	AUX
cjel-3568	1084	42	be	be	AUX
cjel-3568	1084	43	248	248	NUM
cjel-3568	1084	44	.	.	PUNCT
cjel-3568	1085	1	see	see	VERB
cjel-3568	1085	2	i	i	PRON
cjel-3568	1085	3	d.	d.	PROPN
cjel-3568	1085	4	;	;	PUNCT
cjel-3568	1085	5	i.r.c	i.r.c	NOUN
cjel-3568	1085	6	.	.	PUNCT
cjel-3568	1086	1	§	§	PROPN
cjel-3568	1086	2	48(a)(2)(a)(i	48(a)(2)(a)(i	NUM
cjel-3568	1086	3	)	)	PUNCT
cjel-3568	1086	4	(	(	PUNCT
cjel-3568	1086	5	supp	supp	NOUN
cjel-3568	1086	6	.	.	PUNCT
cjel-3568	1086	7	2015	2015	NUM
cjel-3568	1086	8	)	)	PUNCT
cjel-3568	1086	9	.	.	PUNCT
cjel-3568	1087	1	photovoltaic	photovoltaic	ADJ
cjel-3568	1087	2	,	,	PUNCT
cjel-3568	1087	3	solar	solar	ADJ
cjel-3568	1087	4	water	water	NOUN
cjel-3568	1087	5	heating	heating	NOUN
cjel-3568	1087	6	,	,	PUNCT
cjel-3568	1087	7	solar	solar	ADJ
cjel-3568	1087	8	space	space	NOUN
cjel-3568	1087	9	heating	heating	NOUN
cjel-3568	1087	10	and	and	CCONJ
cjel-3568	1087	11	cooling	cool	VERB
cjel-3568	1087	12	units	unit	NOUN
cjel-3568	1087	13	,	,	PUNCT
cjel-3568	1087	14	solar	solar	ADJ
cjel-3568	1087	15	process	process	NOUN
cjel-3568	1087	16	heat	heat	NOUN
cjel-3568	1087	17	projects	project	NOUN
cjel-3568	1087	18	that	that	PRON
cjel-3568	1087	19	have	have	AUX
cjel-3568	1087	20	commenced	commence	VERB
cjel-3568	1087	21	construction	construction	NOUN
cjel-3568	1087	22	by	by	ADP
cjel-3568	1087	23	december	december	PROPN
cjel-3568	1087	24	31	31	NUM
cjel-3568	1087	25	,	,	PUNCT
cjel-3568	1087	26	2019	2019	NUM
cjel-3568	1087	27	enjoy	enjoy	VERB
cjel-3568	1087	28	a	a	DET
cjel-3568	1087	29	thirty	thirty	NUM
cjel-3568	1087	30	percent	percent	NOUN
cjel-3568	1087	31	credit	credit	NOUN
cjel-3568	1087	32	.	.	PUNCT
cjel-3568	1088	1	afterward	afterward	ADV
cjel-3568	1088	2	,	,	PUNCT
cjel-3568	1088	3	the	the	DET
cjel-3568	1088	4	credit	credit	NOUN
cjel-3568	1088	5	is	be	AUX
cjel-3568	1088	6	reduced	reduce	VERB
cjel-3568	1088	7	to	to	ADP
cjel-3568	1088	8	twenty	twenty	NUM
cjel-3568	1088	9	-	-	PUNCT
cjel-3568	1088	10	six	six	NUM
cjel-3568	1088	11	percent	percent	NOUN
cjel-3568	1088	12	for	for	ADP
cjel-3568	1088	13	projects	project	NOUN
cjel-3568	1088	14	commencing	commence	VERB
cjel-3568	1088	15	construction	construction	NOUN
cjel-3568	1088	16	by	by	ADP
cjel-3568	1088	17	december	december	PROPN
cjel-3568	1088	18	31	31	NUM
cjel-3568	1088	19	,	,	PUNCT
cjel-3568	1088	20	2020	2020	NUM
cjel-3568	1088	21	,	,	PUNCT
cjel-3568	1088	22	twenty	twenty	NUM
cjel-3568	1088	23	-	-	PUNCT
cjel-3568	1088	24	two	two	NUM
cjel-3568	1088	25	percent	percent	NOUN
cjel-3568	1088	26	for	for	ADP
cjel-3568	1088	27	by	by	ADP
cjel-3568	1088	28	december	december	PROPN
cjel-3568	1088	29	31	31	NUM
cjel-3568	1088	30	,	,	PUNCT
cjel-3568	1088	31	2021	2021	NUM
cjel-3568	1088	32	.	.	PUNCT
cjel-3568	1089	1	the	the	DET
cjel-3568	1089	2	credit	credit	NOUN
cjel-3568	1089	3	is	be	AUX
cjel-3568	1089	4	ten	ten	NUM
cjel-3568	1089	5	percent	percent	NOUN
cjel-3568	1089	6	for	for	ADP
cjel-3568	1089	7	projects	project	NOUN
cjel-3568	1089	8	commencing	commence	VERB
cjel-3568	1089	9	construction	construction	NOUN
cjel-3568	1089	10	in	in	ADP
cjel-3568	1089	11	2022	2022	NUM
cjel-3568	1089	12	and	and	CCONJ
cjel-3568	1089	13	future	future	ADJ
cjel-3568	1089	14	years	year	NOUN
cjel-3568	1089	15	.	.	PUNCT
cjel-3568	1090	1	see	see	VERB
cjel-3568	1090	2	consolidated	consolidated	ADJ
cjel-3568	1090	3	appropriations	appropriation	NOUN
cjel-3568	1090	4	act	act	PROPN
cjel-3568	1090	5	,	,	PUNCT
cjel-3568	1090	6	2016	2016	NUM
cjel-3568	1090	7	,	,	PUNCT
cjel-3568	1090	8	pub	pub	NOUN
cjel-3568	1090	9	.	.	PUNCT
cjel-3568	1091	1	l.	l.	PROPN
cjel-3568	1091	2	no	no	INTJ
cjel-3568	1091	3	.	.	PROPN
cjel-3568	1092	1	114	114	NUM
cjel-3568	1092	2	-	-	SYM
cjel-3568	1092	3	113	113	NUM
cjel-3568	1092	4	,	,	PUNCT
cjel-3568	1092	5	§	§	PROPN
cjel-3568	1092	6	304	304	NUM
cjel-3568	1092	7	,	,	PUNCT
cjel-3568	1092	8	129	129	NUM
cjel-3568	1092	9	stat	stat	NOUN
cjel-3568	1092	10	.	.	PUNCT
cjel-3568	1093	1	2242	2242	NUM
cjel-3568	1093	2	(	(	PUNCT
cjel-3568	1093	3	2015	2015	NUM
cjel-3568	1093	4	)	)	PUNCT
cjel-3568	1093	5	;	;	PUNCT
cjel-3568	1093	6	i.r.c	i.r.c	NOUN
cjel-3568	1093	7	.	.	PUNCT
cjel-3568	1094	1	§	§	ADJ
cjel-3568	1094	2	25d	25d	NOUN
cjel-3568	1094	3	(	(	PUNCT
cjel-3568	1094	4	supp	supp	NOUN
cjel-3568	1094	5	.	.	PUNCT
cjel-3568	1094	6	2015	2015	NUM
cjel-3568	1094	7	)	)	PUNCT
cjel-3568	1094	8	.	.	PUNCT
cjel-3568	1095	1	249	249	X
cjel-3568	1095	2	.	.	PUNCT
cjel-3568	1095	3	see	see	VERB
cjel-3568	1095	4	consolidated	consolidated	ADJ
cjel-3568	1095	5	appropriations	appropriation	NOUN
cjel-3568	1095	6	act	act	PROPN
cjel-3568	1095	7	,	,	PUNCT
cjel-3568	1095	8	2016	2016	NUM
cjel-3568	1095	9	,	,	PUNCT
cjel-3568	1095	10	pub	pub	NOUN
cjel-3568	1095	11	.	.	PUNCT
cjel-3568	1096	1	l.	l.	PROPN
cjel-3568	1096	2	no	no	INTJ
cjel-3568	1096	3	.	.	PROPN
cjel-3568	1097	1	114	114	NUM
cjel-3568	1097	2	-	-	SYM
cjel-3568	1097	3	113	113	NUM
cjel-3568	1097	4	,	,	PUNCT
cjel-3568	1097	5	§	§	PROPN
cjel-3568	1097	6	143	143	NUM
cjel-3568	1097	7	,	,	PUNCT
cjel-3568	1097	8	129	129	NUM
cjel-3568	1097	9	stat	stat	NOUN
cjel-3568	1097	10	.	.	PUNCT
cjel-3568	1098	1	2242	2242	NUM
cjel-3568	1098	2	(	(	PUNCT
cjel-3568	1098	3	2015	2015	NUM
cjel-3568	1098	4	)	)	PUNCT
cjel-3568	1098	5	.	.	PUNCT
cjel-3568	1099	1	large	large	ADJ
cjel-3568	1099	2	wind	wind	NOUN
cjel-3568	1099	3	projects	project	NOUN
cjel-3568	1099	4	placed	place	VERB
cjel-3568	1099	5	in	in	ADP
cjel-3568	1099	6	service	service	NOUN
cjel-3568	1099	7	by	by	ADP
cjel-3568	1099	8	2016	2016	NUM
cjel-3568	1099	9	will	will	AUX
cjel-3568	1099	10	receive	receive	VERB
cjel-3568	1099	11	a	a	DET
cjel-3568	1099	12	thirty	thirty	NUM
cjel-3568	1099	13	percent	percent	NOUN
cjel-3568	1099	14	credit	credit	NOUN
cjel-3568	1099	15	,	,	PUNCT
cjel-3568	1099	16	after	after	ADP
cjel-3568	1099	17	which	which	PRON
cjel-3568	1099	18	the	the	DET
cjel-3568	1099	19	credit	credit	NOUN
cjel-3568	1099	20	is	be	AUX
cjel-3568	1099	21	reduced	reduce	VERB
cjel-3568	1099	22	to	to	ADP
cjel-3568	1099	23	twenty	twenty	NUM
cjel-3568	1099	24	-	-	PUNCT
cjel-3568	1099	25	four	four	NUM
cjel-3568	1099	26	percent	percent	NOUN
cjel-3568	1099	27	in	in	ADP
cjel-3568	1099	28	2017	2017	NUM
cjel-3568	1099	29	,	,	PUNCT
cjel-3568	1099	30	eighteen	eighteen	NUM
cjel-3568	1099	31	percent	percent	NOUN
cjel-3568	1099	32	in	in	ADP
cjel-3568	1099	33	2018	2018	NUM
cjel-3568	1099	34	,	,	PUNCT
cjel-3568	1099	35	twelve	twelve	NUM
cjel-3568	1099	36	percent	percent	NOUN
cjel-3568	1099	37	in	in	ADP
cjel-3568	1099	38	2019	2019	NUM
cjel-3568	1099	39	.	.	PUNCT
cjel-3568	1100	1	in	in	ADP
cjel-3568	1100	2	2020	2020	NUM
cjel-3568	1100	3	the	the	DET
cjel-3568	1100	4	credit	credit	NOUN
cjel-3568	1100	5	expires	expire	VERB
cjel-3568	1100	6	.	.	PUNCT
cjel-3568	1101	1	for	for	ADP
cjel-3568	1101	2	hybrid	hybrid	ADJ
cjel-3568	1101	3	solar	solar	ADJ
cjel-3568	1101	4	lighting	lighting	NOUN
cjel-3568	1101	5	,	,	PUNCT
cjel-3568	1101	6	fuel	fuel	NOUN
cjel-3568	1101	7	cells	cell	NOUN
cjel-3568	1101	8	,	,	PUNCT
cjel-3568	1101	9	and	and	CCONJ
cjel-3568	1101	10	small	small	ADJ
cjel-3568	1101	11	wind	wind	NOUN
cjel-3568	1101	12	the	the	DET
cjel-3568	1101	13	credit	credit	NOUN
cjel-3568	1101	14	is	be	AUX
cjel-3568	1101	15	thirty	thirty	NUM
cjel-3568	1101	16	percent	percent	NOUN
cjel-3568	1101	17	for	for	ADP
cjel-3568	1101	18	systems	system	NOUN
cjel-3568	1101	19	placed	place	VERB
cjel-3568	1101	20	in	in	ADP
cjel-3568	1101	21	service	service	NOUN
cjel-3568	1101	22	by	by	ADP
cjel-3568	1101	23	december	december	PROPN
cjel-3568	1101	24	31	31	NUM
cjel-3568	1101	25	,	,	PUNCT
cjel-3568	1101	26	2016	2016	NUM
cjel-3568	1101	27	,	,	PUNCT
cjel-3568	1101	28	after	after	ADP
cjel-3568	1101	29	which	which	PRON
cjel-3568	1101	30	the	the	DET
cjel-3568	1101	31	credits	credit	NOUN
cjel-3568	1101	32	expire	expire	VERB
cjel-3568	1101	33	.	.	PUNCT
cjel-3568	1102	1	geothermal	geothermal	ADJ
cjel-3568	1102	2	heat	heat	NOUN
cjel-3568	1102	3	pumps	pump	NOUN
cjel-3568	1102	4	,	,	PUNCT
cjel-3568	1102	5	microturbines	microturbine	NOUN
cjel-3568	1102	6	,	,	PUNCT
cjel-3568	1102	7	combined	combined	ADJ
cjel-3568	1102	8	heat	heat	NOUN
cjel-3568	1102	9	and	and	CCONJ
cjel-3568	1102	10	power	power	NOUN
cjel-3568	1102	11	systems	system	NOUN
cjel-3568	1102	12	placed	place	VERB
cjel-3568	1102	13	in	in	ADP
cjel-3568	1102	14	service	service	NOUN
cjel-3568	1102	15	by	by	ADP
cjel-3568	1102	16	december	december	PROPN
cjel-3568	1102	17	31	31	NUM
cjel-3568	1102	18	,	,	PUNCT
cjel-3568	1102	19	2016	2016	NUM
cjel-3568	1102	20	will	will	AUX
cjel-3568	1102	21	receive	receive	VERB
cjel-3568	1102	22	a	a	DET
cjel-3568	1102	23	ten	ten	NUM
cjel-3568	1102	24	percent	percent	NOUN
cjel-3568	1102	25	credit	credit	NOUN
cjel-3568	1102	26	,	,	PUNCT
cjel-3568	1102	27	after	after	ADP
cjel-3568	1102	28	which	which	PRON
cjel-3568	1102	29	the	the	DET
cjel-3568	1102	30	credits	credit	NOUN
cjel-3568	1102	31	will	will	AUX
cjel-3568	1102	32	expire	expire	VERB
cjel-3568	1102	33	.	.	PUNCT
cjel-3568	1103	1	see	see	VERB
cjel-3568	1103	2	business	business	NOUN
cjel-3568	1103	3	energy	energy	NOUN
cjel-3568	1103	4	investment	investment	NOUN
cjel-3568	1103	5	tax	tax	NOUN
cjel-3568	1103	6	credit	credit	NOUN
cjel-3568	1103	7	(	(	PUNCT
cjel-3568	1103	8	itc	itc	PROPN
cjel-3568	1103	9	)	)	PUNCT
cjel-3568	1103	10	,	,	PUNCT
cjel-3568	1103	11	database	database	PROPN
cjel-3568	1103	12	st	st	PROPN
cjel-3568	1103	13	.	.	PROPN
cjel-3568	1103	14	incentives	incentive	NOUN
cjel-3568	1103	15	for	for	ADP
cjel-3568	1103	16	renewables	renewable	NOUN
cjel-3568	1103	17	&	&	CCONJ
cjel-3568	1103	18	efficiency	efficiency	NOUN
cjel-3568	1103	19	,	,	PUNCT
cjel-3568	1103	20	http://programs.dsireusa.org/system/	http://programs.dsireusa.org/system/	PROPN
cjel-3568	1103	21	program	program	NOUN
cjel-3568	1103	22	/	/	SYM
cjel-3568	1103	23	detail/658	detail/658	NOUN
cjel-3568	1104	1	[	[	X
cjel-3568	1104	2	https://perma.cc/v7m2-6kgz	https://perma.cc/v7m2-6kgz	X
cjel-3568	1104	3	]	]	X
cjel-3568	1104	4	(	(	PUNCT
cjel-3568	1104	5	last	last	ADJ
cjel-3568	1104	6	updated	update	VERB
cjel-3568	1104	7	dec	dec	PROPN
cjel-3568	1104	8	.	.	PROPN
cjel-3568	1104	9	21	21	NUM
cjel-3568	1104	10	,	,	PUNCT
cjel-3568	1104	11	2015	2015	NUM
cjel-3568	1104	12	)	)	PUNCT
cjel-3568	1104	13	.	.	PUNCT
cjel-3568	1105	1	250	250	NUM
cjel-3568	1105	2	.	.	PUNCT
cjel-3568	1105	3	see	see	VERB
cjel-3568	1105	4	business	business	NOUN
cjel-3568	1105	5	energy	energy	NOUN
cjel-3568	1105	6	investment	investment	NOUN
cjel-3568	1105	7	tax	tax	NOUN
cjel-3568	1105	8	credit	credit	NOUN
cjel-3568	1105	9	(	(	PUNCT
cjel-3568	1105	10	itc	itc	PROPN
cjel-3568	1105	11	)	)	PUNCT
cjel-3568	1105	12	,	,	PUNCT
cjel-3568	1105	13	supra	supra	PROPN
cjel-3568	1105	14	note	note	PROPN
cjel-3568	1105	15	249	249	NUM
cjel-3568	1105	16	.	.	NOUN
cjel-3568	1105	17	251	251	NUM
cjel-3568	1105	18	.	.	PUNCT
cjel-3568	1106	1	see	see	VERB
cjel-3568	1106	2	consolidated	consolidated	ADJ
cjel-3568	1106	3	appropriations	appropriation	NOUN
cjel-3568	1106	4	act	act	PROPN
cjel-3568	1106	5	,	,	PUNCT
cjel-3568	1106	6	2016	2016	NUM
cjel-3568	1106	7	,	,	PUNCT
cjel-3568	1106	8	pub	pub	NOUN
cjel-3568	1106	9	.	.	PUNCT
cjel-3568	1107	1	l.	l.	PROPN
cjel-3568	1107	2	no	no	INTJ
cjel-3568	1107	3	.	.	PROPN
cjel-3568	1108	1	114	114	NUM
cjel-3568	1108	2	-	-	SYM
cjel-3568	1108	3	113	113	NUM
cjel-3568	1108	4	,	,	PUNCT
cjel-3568	1108	5	§	§	PROPN
cjel-3568	1108	6	143	143	NUM
cjel-3568	1108	7	,	,	PUNCT
cjel-3568	1108	8	129	129	NUM
cjel-3568	1108	9	stat	stat	NOUN
cjel-3568	1108	10	.	.	PUNCT
cjel-3568	1109	1	2242	2242	NUM
cjel-3568	1109	2	(	(	PUNCT
cjel-3568	1109	3	2015	2015	NUM
cjel-3568	1109	4	)	)	PUNCT
cjel-3568	1109	5	;	;	PUNCT
cjel-3568	1109	6	i.r.c	i.r.c	NOUN
cjel-3568	1109	7	.	.	PUNCT
cjel-3568	1110	1	§	§	PROPN
cjel-3568	1110	2	168(d)(3)(b)(vi	168(d)(3)(b)(vi	NUM
cjel-3568	1110	3	)	)	PUNCT
cjel-3568	1110	4	(	(	PUNCT
cjel-3568	1110	5	supp	supp	NOUN
cjel-3568	1110	6	.	.	PUNCT
cjel-3568	1111	1	2015	2015	NUM
cjel-3568	1111	2	)	)	PUNCT
cjel-3568	1111	3	.	.	PUNCT
cjel-3568	1112	1	the	the	DET
cjel-3568	1112	2	section	section	NOUN
cjel-3568	1112	3	identifies	identify	VERB
cjel-3568	1112	4	eligible	eligible	ADJ
cjel-3568	1112	5	properties	property	NOUN
cjel-3568	1112	6	by	by	ADP
cjel-3568	1112	7	reference	reference	NOUN
cjel-3568	1112	8	to	to	ADP
cjel-3568	1112	9	systems	system	NOUN
cjel-3568	1112	10	eligible	eligible	ADJ
cjel-3568	1112	11	for	for	ADP
cjel-3568	1112	12	the	the	DET
cjel-3568	1112	13	itc	itc	PROPN
cjel-3568	1112	14	under	under	ADP
cjel-3568	1112	15	i.r.c	i.r.c	NOUN
cjel-3568	1112	16	.	.	PUNCT
cjel-3568	1113	1	§	§	PROPN
cjel-3568	1113	2	48(a)(3)(a	48(a)(3)(a	PROPN
cjel-3568	1113	3	)	)	PUNCT
cjel-3568	1113	4	.	.	PUNCT
cjel-3568	1114	1	for	for	ADP
cjel-3568	1114	2	equipment	equipment	NOUN
cjel-3568	1114	3	on	on	ADP
cjel-3568	1114	4	which	which	PRON
cjel-3568	1114	5	a	a	DET
cjel-3568	1114	6	taxpayer	taxpayer	NOUN
cjel-3568	1114	7	claims	claim	VERB
cjel-3568	1114	8	the	the	DET
cjel-3568	1114	9	itc	itc	PROPN
cjel-3568	1114	10	or	or	CCONJ
cjel-3568	1114	11	a	a	DET
cjel-3568	1114	12	§	§	PROPN
cjel-3568	1114	13	1603	1603	NUM
cjel-3568	1114	14	grant	grant	NOUN
cjel-3568	1114	15	,	,	PUNCT
cjel-3568	1114	16	the	the	DET
cjel-3568	1114	17	taxpayer	taxpayer	NOUN
cjel-3568	1114	18	must	must	AUX
cjel-3568	1114	19	reduce	reduce	VERB
cjel-3568	1114	20	the	the	DET
cjel-3568	1114	21	project	project	NOUN
cjel-3568	1114	22	’s	’s	PART
cjel-3568	1114	23	basis	basis	NOUN
cjel-3568	1114	24	by	by	ADP
cjel-3568	1114	25	fifty	fifty	NUM
cjel-3568	1114	26	percent	percent	NOUN
cjel-3568	1114	27	the	the	DET
cjel-3568	1114	28	value	value	NOUN
cjel-3568	1114	29	of	of	ADP
cjel-3568	1114	30	the	the	DET
cjel-3568	1114	31	thirty	thirty	NUM
cjel-3568	1114	32	percent	percent	NOUN
cjel-3568	1114	33	itc	itc	PROPN
cjel-3568	1114	34	.	.	PUNCT
cjel-3568	1115	1	the	the	DET
cjel-3568	1115	2	taxpayer	taxpayer	NOUN
cjel-3568	1115	3	may	may	AUX
cjel-3568	1115	4	deduct	deduct	VERB
cjel-3568	1115	5	eighty	eighty	NUM
cjel-3568	1115	6	-	-	PUNCT
cjel-3568	1115	7	five	five	NUM
cjel-3568	1115	8	percent	percent	NOUN
cjel-3568	1115	9	of	of	ADP
cjel-3568	1115	10	the	the	DET
cjel-3568	1115	11	cost	cost	NOUN
cjel-3568	1115	12	basis	basis	NOUN
cjel-3568	1115	13	of	of	ADP
cjel-3568	1115	14	the	the	DET
cjel-3568	1115	15	equipment	equipment	NOUN
cjel-3568	1115	16	.	.	PUNCT
cjel-3568	1116	1	see	see	VERB
cjel-3568	1116	2	i.r.c	i.r.c	NOUN
cjel-3568	1116	3	.	.	PUNCT
cjel-3568	1117	1	§	§	PROPN
cjel-3568	1117	2	50(c)(1	50(c)(1	NUM
cjel-3568	1117	3	)	)	PUNCT
cjel-3568	1117	4	(	(	PUNCT
cjel-3568	1117	5	supp	supp	PROPN
cjel-3568	1117	6	.	.	PUNCT
cjel-3568	1117	7	2014	2014	NUM
cjel-3568	1117	8	)	)	PUNCT
cjel-3568	1117	9	.	.	PUNCT
cjel-3568	1118	1	252	252	NUM
cjel-3568	1118	2	.	.	PUNCT
cjel-3568	1119	1	under	under	ADP
cjel-3568	1119	2	the	the	DET
cjel-3568	1119	3	alternative	alternative	ADJ
cjel-3568	1119	4	depreciation	depreciation	NOUN
cjel-3568	1119	5	system	system	NOUN
cjel-3568	1119	6	,	,	PUNCT
cjel-3568	1119	7	which	which	PRON
cjel-3568	1119	8	more	more	ADV
cjel-3568	1119	9	closely	closely	ADV
cjel-3568	1119	10	approximates	approximate	VERB
cjel-3568	1119	11	economic	economic	ADJ
cjel-3568	1119	12	depreciation	depreciation	NOUN
cjel-3568	1119	13	,	,	PUNCT
cjel-3568	1119	14	solar	solar	ADJ
cjel-3568	1119	15	and	and	CCONJ
cjel-3568	1119	16	wind	wind	NOUN
cjel-3568	1119	17	systems	system	NOUN
cjel-3568	1119	18	have	have	VERB
cjel-3568	1119	19	a	a	DET
cjel-3568	1119	20	twelve	twelve	NUM
cjel-3568	1119	21	-	-	PUNCT
cjel-3568	1119	22	year	year	NOUN
cjel-3568	1119	23	class	class	NOUN
cjel-3568	1119	24	life	life	NOUN
cjel-3568	1119	25	.	.	PUNCT
cjel-3568	1120	1	i.r.c	i.r.c	NOUN
cjel-3568	1120	2	.	.	PUNCT
cjel-3568	1121	1	§	§	PROPN
cjel-3568	1121	2	168(g	168(g	PROPN
cjel-3568	1121	3	)	)	PUNCT
cjel-3568	1121	4	(	(	PUNCT
cjel-3568	1121	5	supp	supp	NOUN
cjel-3568	1121	6	.	.	PUNCT
cjel-3568	1121	7	2015	2015	NUM
cjel-3568	1121	8	)	)	PUNCT
cjel-3568	1121	9	.	.	PUNCT
cjel-3568	1122	1	253	253	NUM
cjel-3568	1122	2	.	.	PUNCT
cjel-3568	1122	3	i.r.c	i.r.c	NOUN
cjel-3568	1122	4	.	.	PUNCT
cjel-3568	1123	1	§	§	PROPN
cjel-3568	1123	2	168(k	168(k	PROPN
cjel-3568	1123	3	)	)	PUNCT
cjel-3568	1123	4	(	(	PUNCT
cjel-3568	1123	5	supp	supp	NOUN
cjel-3568	1123	6	.	.	PUNCT
cjel-3568	1123	7	2015	2015	NUM
cjel-3568	1123	8	)	)	PUNCT
cjel-3568	1123	9	.	.	PUNCT
cjel-3568	1124	1	2016	2016	NUM
cjel-3568	1124	2	]	]	PUNCT
cjel-3568	1124	3	picking	pick	VERB
cjel-3568	1124	4	winners	winner	NOUN
cjel-3568	1124	5	and	and	CCONJ
cjel-3568	1124	6	losers	loser	NOUN
cjel-3568	1124	7	101	101	NUM
cjel-3568	1124	8	taken	take	VERB
cjel-3568	1124	9	under	under	ADP
cjel-3568	1124	10	macrs.254	macrs.254	NOUN
cjel-3568	1124	11	as	as	ADP
cjel-3568	1124	12	with	with	ADP
cjel-3568	1124	13	the	the	DET
cjel-3568	1124	14	bonus	bonus	NOUN
cjel-3568	1124	15	depreciation	depreciation	NOUN
cjel-3568	1124	16	for	for	ADP
cjel-3568	1124	17	qualified	qualified	ADJ
cjel-3568	1124	18	properties	property	NOUN
cjel-3568	1124	19	used	use	VERB
cjel-3568	1124	20	in	in	ADP
cjel-3568	1124	21	the	the	DET
cjel-3568	1124	22	fossil	fossil	NOUN
cjel-3568	1124	23	fuel	fuel	NOUN
cjel-3568	1124	24	industries	industry	NOUN
cjel-3568	1124	25	,	,	PUNCT
cjel-3568	1124	26	bonus	bonus	NOUN
cjel-3568	1124	27	depreciation	depreciation	NOUN
cjel-3568	1124	28	reduces	reduce	VERB
cjel-3568	1124	29	to	to	ADP
cjel-3568	1124	30	forty	forty	NUM
cjel-3568	1124	31	percent	percent	NOUN
cjel-3568	1124	32	for	for	ADP
cjel-3568	1124	33	items	item	NOUN
cjel-3568	1124	34	placed	place	VERB
cjel-3568	1124	35	in	in	ADP
cjel-3568	1124	36	service	service	NOUN
cjel-3568	1124	37	in	in	ADP
cjel-3568	1124	38	2018	2018	NUM
cjel-3568	1124	39	and	and	CCONJ
cjel-3568	1124	40	to	to	ADP
cjel-3568	1124	41	thirty	thirty	NUM
cjel-3568	1124	42	percent	percent	NOUN
cjel-3568	1124	43	for	for	ADP
cjel-3568	1124	44	items	item	NOUN
cjel-3568	1124	45	placed	place	VERB
cjel-3568	1124	46	in	in	ADP
cjel-3568	1124	47	service	service	NOUN
cjel-3568	1124	48	in	in	ADP
cjel-3568	1124	49	2019.255	2019.255	NUM
cjel-3568	1124	50	renewable	renewable	ADJ
cjel-3568	1124	51	energy	energy	NOUN
cjel-3568	1124	52	projects	project	NOUN
cjel-3568	1124	53	may	may	AUX
cjel-3568	1124	54	also	also	ADV
cjel-3568	1124	55	benefit	benefit	VERB
cjel-3568	1124	56	from	from	ADP
cjel-3568	1124	57	section	section	NOUN
cjel-3568	1124	58	179	179	NUM
cjel-3568	1124	59	,	,	PUNCT
cjel-3568	1124	60	which	which	PRON
cjel-3568	1124	61	permits	permit	VERB
cjel-3568	1124	62	businesses	business	NOUN
cjel-3568	1124	63	to	to	PART
cjel-3568	1124	64	take	take	VERB
cjel-3568	1124	65	an	an	DET
cjel-3568	1124	66	immediate	immediate	ADJ
cjel-3568	1124	67	deduction	deduction	NOUN
cjel-3568	1124	68	for	for	ADP
cjel-3568	1124	69	the	the	DET
cjel-3568	1124	70	full	full	ADJ
cjel-3568	1124	71	cost	cost	NOUN
cjel-3568	1124	72	of	of	ADP
cjel-3568	1124	73	qualifying	qualify	VERB
cjel-3568	1124	74	property	property	NOUN
cjel-3568	1124	75	,	,	PUNCT
cjel-3568	1124	76	subject	subject	ADJ
cjel-3568	1124	77	to	to	ADP
cjel-3568	1124	78	certain	certain	ADJ
cjel-3568	1124	79	limits.256	limits.256	PROPN
cjel-3568	1124	80	c.	c.	PROPN
cjel-3568	1124	81	market	market	NOUN
cjel-3568	1124	82	response	response	NOUN
cjel-3568	1124	83	to	to	ADP
cjel-3568	1124	84	subsidies	subsidy	NOUN
cjel-3568	1124	85	this	this	DET
cjel-3568	1124	86	section	section	NOUN
cjel-3568	1124	87	contrasts	contrast	VERB
cjel-3568	1124	88	the	the	DET
cjel-3568	1124	89	market	market	NOUN
cjel-3568	1124	90	response	response	NOUN
cjel-3568	1124	91	to	to	ADP
cjel-3568	1124	92	the	the	DET
cjel-3568	1124	93	two	two	NUM
cjel-3568	1124	94	sets	set	NOUN
cjel-3568	1124	95	of	of	ADP
cjel-3568	1124	96	tax	tax	NOUN
cjel-3568	1124	97	expenditures	expenditure	NOUN
cjel-3568	1124	98	to	to	ADP
cjel-3568	1124	99	the	the	DET
cjel-3568	1124	100	energy	energy	NOUN
cjel-3568	1124	101	industry	industry	NOUN
cjel-3568	1124	102	.	.	PUNCT
cjel-3568	1125	1	fossil	fossil	NOUN
cjel-3568	1125	2	fuel	fuel	NOUN
cjel-3568	1125	3	investments	investment	NOUN
cjel-3568	1125	4	have	have	AUX
cjel-3568	1125	5	been	be	AUX
cjel-3568	1125	6	highly	highly	ADV
cjel-3568	1125	7	profitable257	profitable257	NOUN
cjel-3568	1125	8	and	and	CCONJ
cjel-3568	1125	9	demand	demand	NOUN
cjel-3568	1125	10	for	for	ADP
cjel-3568	1125	11	investments	investment	NOUN
cjel-3568	1125	12	in	in	ADP
cjel-3568	1125	13	fossil	fossil	NOUN
cjel-3568	1125	14	fuel	fuel	NOUN
cjel-3568	1125	15	publicly	publicly	ADV
cjel-3568	1125	16	traded	trade	VERB
cjel-3568	1125	17	partnerships	partnership	NOUN
cjel-3568	1125	18	has	have	AUX
cjel-3568	1125	19	grown	grow	VERB
cjel-3568	1125	20	dramatically	dramatically	ADV
cjel-3568	1125	21	.	.	PUNCT
cjel-3568	1126	1	from	from	ADP
cjel-3568	1126	2	1994	1994	NUM
cjel-3568	1126	3	to	to	ADP
cjel-3568	1126	4	2009	2009	NUM
cjel-3568	1126	5	,	,	PUNCT
cjel-3568	1126	6	the	the	DET
cjel-3568	1126	7	number	number	NOUN
cjel-3568	1126	8	of	of	ADP
cjel-3568	1126	9	publicly	publicly	ADV
cjel-3568	1126	10	traded	trade	VERB
cjel-3568	1126	11	partnerships	partnership	NOUN
cjel-3568	1126	12	traded	trade	VERB
cjel-3568	1126	13	on	on	ADP
cjel-3568	1126	14	public	public	ADJ
cjel-3568	1126	15	exchanges	exchange	NOUN
cjel-3568	1126	16	increased	increase	VERB
cjel-3568	1126	17	by	by	ADP
cjel-3568	1126	18	a	a	DET
cjel-3568	1126	19	factor	factor	NOUN
cjel-3568	1126	20	of	of	ADP
cjel-3568	1126	21	ten.258	ten.258	NOUN
cjel-3568	1126	22	by	by	ADP
cjel-3568	1126	23	2009	2009	NUM
cjel-3568	1126	24	,	,	PUNCT
cjel-3568	1126	25	more	more	ADJ
cjel-3568	1126	26	than	than	ADP
cjel-3568	1126	27	100	100	NUM
cjel-3568	1126	28	publicly	publicly	ADV
cjel-3568	1126	29	traded	trade	VERB
cjel-3568	1126	30	partnerships	partnership	NOUN
cjel-3568	1126	31	were	be	AUX
cjel-3568	1126	32	listed	list	VERB
cjel-3568	1126	33	on	on	ADP
cjel-3568	1126	34	public	public	ADJ
cjel-3568	1126	35	exchanges	exchange	NOUN
cjel-3568	1126	36	,	,	PUNCT
cjel-3568	1126	37	most	most	ADJ
cjel-3568	1126	38	of	of	ADP
cjel-3568	1126	39	them	they	PRON
cjel-3568	1126	40	in	in	ADP
cjel-3568	1126	41	the	the	DET
cjel-3568	1126	42	energy	energy	NOUN
cjel-3568	1126	43	and	and	CCONJ
cjel-3568	1126	44	natural	natural	ADJ
cjel-3568	1126	45	resources	resource	NOUN
cjel-3568	1126	46	industries.259	industries.259	NOUN
cjel-3568	1126	47	by	by	ADP
cjel-3568	1126	48	march	march	PROPN
cjel-3568	1126	49	of	of	ADP
cjel-3568	1126	50	2013	2013	NUM
cjel-3568	1126	51	,	,	PUNCT
cjel-3568	1126	52	the	the	DET
cjel-3568	1126	53	market	market	NOUN
cjel-3568	1126	54	capitalization	capitalization	NOUN
cjel-3568	1126	55	of	of	ADP
cjel-3568	1126	56	fossil	fossil	NOUN
cjel-3568	1126	57	fuel	fuel	NOUN
cjel-3568	1126	58	publicly	publicly	ADV
cjel-3568	1126	59	traded	trade	VERB
cjel-3568	1126	60	partnerships	partnership	NOUN
cjel-3568	1126	61	had	have	AUX
cjel-3568	1126	62	reached	reach	VERB
cjel-3568	1126	63	$	$	SYM
cjel-3568	1126	64	385	385	NUM
cjel-3568	1126	65	billion	billion	NUM
cjel-3568	1126	66	,	,	PUNCT
cjel-3568	1126	67	an	an	DET
cjel-3568	1126	68	increase	increase	NOUN
cjel-3568	1126	69	of	of	ADP
cjel-3568	1126	70	275	275	NUM
cjel-3568	1126	71	percent	percent	NOUN
cjel-3568	1126	72	from	from	ADP
cjel-3568	1126	73	2000.260	2000.260	NUM
cjel-3568	1126	74	254	254	NUM
cjel-3568	1126	75	.	.	PUNCT
cjel-3568	1127	1	see	see	VERB
cjel-3568	1127	2	consolidated	consolidated	ADJ
cjel-3568	1127	3	appropriations	appropriation	NOUN
cjel-3568	1127	4	act	act	PROPN
cjel-3568	1127	5	,	,	PUNCT
cjel-3568	1127	6	2016	2016	NUM
cjel-3568	1127	7	,	,	PUNCT
cjel-3568	1127	8	pub	pub	NOUN
cjel-3568	1127	9	.	.	PUNCT
cjel-3568	1128	1	l.	l.	PROPN
cjel-3568	1128	2	no	no	INTJ
cjel-3568	1128	3	.	.	PROPN
cjel-3568	1129	1	114	114	NUM
cjel-3568	1129	2	-	-	SYM
cjel-3568	1129	3	113	113	NUM
cjel-3568	1129	4	,	,	PUNCT
cjel-3568	1129	5	§	§	PROPN
cjel-3568	1129	6	143	143	NUM
cjel-3568	1129	7	,	,	PUNCT
cjel-3568	1129	8	129	129	NUM
cjel-3568	1129	9	stat	stat	NOUN
cjel-3568	1129	10	.	.	PUNCT
cjel-3568	1130	1	2242	2242	NUM
cjel-3568	1130	2	(	(	PUNCT
cjel-3568	1130	3	2015	2015	NUM
cjel-3568	1130	4	)	)	PUNCT
cjel-3568	1130	5	;	;	PUNCT
cjel-3568	1130	6	i.r.c	i.r.c	NOUN
cjel-3568	1130	7	.	.	PUNCT
cjel-3568	1131	1	§	§	PROPN
cjel-3568	1131	2	168(k	168(k	PROPN
cjel-3568	1131	3	)	)	PUNCT
cjel-3568	1131	4	(	(	PUNCT
cjel-3568	1131	5	supp	supp	NOUN
cjel-3568	1131	6	.	.	PUNCT
cjel-3568	1131	7	2015	2015	NUM
cjel-3568	1131	8	)	)	PUNCT
cjel-3568	1131	9	.	.	PUNCT
cjel-3568	1132	1	255	255	X
cjel-3568	1132	2	.	.	PUNCT
cjel-3568	1133	1	§	§	PROPN
cjel-3568	1133	2	143	143	NUM
cjel-3568	1133	3	,	,	PUNCT
cjel-3568	1133	4	129	129	NUM
cjel-3568	1133	5	stat	stat	NOUN
cjel-3568	1133	6	.	.	PUNCT
cjel-3568	1134	1	2242	2242	NUM
cjel-3568	1134	2	(	(	PUNCT
cjel-3568	1134	3	2015	2015	NUM
cjel-3568	1134	4	)	)	PUNCT
cjel-3568	1134	5	;	;	PUNCT
cjel-3568	1134	6	i.r.c	i.r.c	NOUN
cjel-3568	1134	7	.	.	PUNCT
cjel-3568	1135	1	§	§	PROPN
cjel-3568	1135	2	168(k	168(k	PROPN
cjel-3568	1135	3	)	)	PUNCT
cjel-3568	1135	4	.	.	PUNCT
cjel-3568	1136	1	256	256	NUM
cjel-3568	1136	2	.	.	X
cjel-3568	1137	1	see	see	VERB
cjel-3568	1137	2	supra	supra	PROPN
cjel-3568	1137	3	part	part	PROPN
cjel-3568	1137	4	iii.a.1	iii.a.1	NOUN
cjel-3568	1137	5	.	.	PUNCT
cjel-3568	1138	1	the	the	DET
cjel-3568	1138	2	amount	amount	NOUN
cjel-3568	1138	3	of	of	ADP
cjel-3568	1138	4	the	the	DET
cjel-3568	1138	5	itc	itc	PROPN
cjel-3568	1138	6	applicable	applicable	ADJ
cjel-3568	1138	7	to	to	ADP
cjel-3568	1138	8	a	a	DET
cjel-3568	1138	9	project	project	NOUN
cjel-3568	1138	10	is	be	AUX
cjel-3568	1138	11	determined	determine	VERB
cjel-3568	1138	12	by	by	ADP
cjel-3568	1138	13	reference	reference	NOUN
cjel-3568	1138	14	to	to	PART
cjel-3568	1138	15	cost	cost	VERB
cjel-3568	1138	16	basis	basis	NOUN
cjel-3568	1138	17	of	of	ADP
cjel-3568	1138	18	the	the	DET
cjel-3568	1138	19	property	property	NOUN
cjel-3568	1138	20	.	.	PUNCT
cjel-3568	1139	1	i.r.c	i.r.c	NOUN
cjel-3568	1139	2	.	.	PUNCT
cjel-3568	1140	1	§	§	PROPN
cjel-3568	1140	2	48(a)(1	48(a)(1	NUM
cjel-3568	1140	3	)	)	PUNCT
cjel-3568	1140	4	(	(	PUNCT
cjel-3568	1140	5	supp	supp	NOUN
cjel-3568	1140	6	.	.	PUNCT
cjel-3568	1140	7	2015	2015	NUM
cjel-3568	1140	8	)	)	PUNCT
cjel-3568	1140	9	.	.	PUNCT
cjel-3568	1141	1	for	for	ADP
cjel-3568	1141	2	equipment	equipment	NOUN
cjel-3568	1141	3	on	on	ADP
cjel-3568	1141	4	which	which	PRON
cjel-3568	1141	5	a	a	DET
cjel-3568	1141	6	taxpayer	taxpayer	NOUN
cjel-3568	1141	7	claims	claim	VERB
cjel-3568	1141	8	the	the	DET
cjel-3568	1141	9	itc	itc	PROPN
cjel-3568	1141	10	or	or	CCONJ
cjel-3568	1141	11	a	a	DET
cjel-3568	1141	12	§	§	PROPN
cjel-3568	1141	13	1603	1603	NUM
cjel-3568	1141	14	grant	grant	NOUN
cjel-3568	1141	15	,	,	PUNCT
cjel-3568	1141	16	the	the	DET
cjel-3568	1141	17	taxpayer	taxpayer	NOUN
cjel-3568	1141	18	must	must	AUX
cjel-3568	1141	19	reduce	reduce	VERB
cjel-3568	1141	20	the	the	DET
cjel-3568	1141	21	project	project	NOUN
cjel-3568	1141	22	’s	’s	PART
cjel-3568	1141	23	basis	basis	NOUN
cjel-3568	1141	24	by	by	ADP
cjel-3568	1141	25	fifty	fifty	NUM
cjel-3568	1141	26	percent	percent	NOUN
cjel-3568	1141	27	the	the	DET
cjel-3568	1141	28	value	value	NOUN
cjel-3568	1141	29	of	of	ADP
cjel-3568	1141	30	the	the	DET
cjel-3568	1141	31	thirty	thirty	NUM
cjel-3568	1141	32	percent	percent	NOUN
cjel-3568	1141	33	itc	itc	PROPN
cjel-3568	1141	34	.	.	PUNCT
cjel-3568	1142	1	the	the	DET
cjel-3568	1142	2	taxpayer	taxpayer	NOUN
cjel-3568	1142	3	may	may	AUX
cjel-3568	1142	4	expense	expense	VERB
cjel-3568	1142	5	eightyfive	eightyfive	ADJ
cjel-3568	1142	6	percent	percent	NOUN
cjel-3568	1142	7	of	of	ADP
cjel-3568	1142	8	the	the	DET
cjel-3568	1142	9	cost	cost	NOUN
cjel-3568	1142	10	basis	basis	NOUN
cjel-3568	1142	11	of	of	ADP
cjel-3568	1142	12	the	the	DET
cjel-3568	1142	13	equipment	equipment	NOUN
cjel-3568	1142	14	.	.	PUNCT
cjel-3568	1143	1	see	see	VERB
cjel-3568	1143	2	i.r.c	i.r.c	NOUN
cjel-3568	1143	3	.	.	PUNCT
cjel-3568	1144	1	§	§	PROPN
cjel-3568	1144	2	50(c)(1	50(c)(1	NUM
cjel-3568	1144	3	)	)	PUNCT
cjel-3568	1144	4	(	(	PUNCT
cjel-3568	1144	5	supp	supp	PROPN
cjel-3568	1144	6	.	.	PUNCT
cjel-3568	1144	7	2014	2014	NUM
cjel-3568	1144	8	)	)	PUNCT
cjel-3568	1144	9	.	.	PUNCT
cjel-3568	1145	1	257	257	X
cjel-3568	1145	2	.	.	PUNCT
cjel-3568	1146	1	see	see	VERB
cjel-3568	1146	2	profits	profit	NOUN
cjel-3568	1146	3	for	for	ADP
cjel-3568	1146	4	oil	oil	NOUN
cjel-3568	1146	5	,	,	PUNCT
cjel-3568	1146	6	gas	gas	NOUN
cjel-3568	1146	7	&	&	CCONJ
cjel-3568	1146	8	coal	coal	NOUN
cjel-3568	1146	9	companies	company	NOUN
cjel-3568	1146	10	operating	operate	VERB
cjel-3568	1146	11	in	in	ADP
cjel-3568	1146	12	the	the	DET
cjel-3568	1146	13	u.s	u.s	PROPN
cjel-3568	1146	14	.	.	PROPN
cjel-3568	1146	15	and	and	CCONJ
cjel-3568	1146	16	canada	canada	PROPN
cjel-3568	1146	17	,	,	PUNCT
cjel-3568	1146	18	oil	oil	NOUN
cjel-3568	1146	19	change	change	NOUN
cjel-3568	1146	20	int’l	int’l	PRON
cjel-3568	1146	21	(	(	PUNCT
cjel-3568	1146	22	may	may	PROPN
cjel-3568	1146	23	2015	2015	NUM
cjel-3568	1146	24	)	)	PUNCT
cjel-3568	1146	25	,	,	PUNCT
cjel-3568	1146	26	http://priceofoil.org/profits-oil-gas-coal-companies-operating-u-s-canada/	http://priceofoil.org/profits-oil-gas-coal-companies-operating-u-s-canada/	PROPN
cjel-3568	1147	1	[	[	X
cjel-3568	1147	2	http://perma.cc/r9aa-ltbn	http://perma.cc/r9aa-ltbn	X
cjel-3568	1147	3	]	]	X
cjel-3568	1147	4	(	(	PUNCT
cjel-3568	1147	5	reporting	report	VERB
cjel-3568	1147	6	that	that	SCONJ
cjel-3568	1147	7	public	public	ADJ
cjel-3568	1147	8	companies	company	NOUN
cjel-3568	1147	9	involved	involve	VERB
cjel-3568	1147	10	in	in	ADP
cjel-3568	1147	11	extracting	extract	VERB
cjel-3568	1147	12	,	,	PUNCT
cjel-3568	1147	13	transporting	transporting	ADJ
cjel-3568	1147	14	,	,	PUNCT
cjel-3568	1147	15	refining	refining	NOUN
cjel-3568	1147	16	,	,	PUNCT
cjel-3568	1147	17	distributing	distribute	VERB
cjel-3568	1147	18	and	and	CCONJ
cjel-3568	1147	19	trading	trading	NOUN
cjel-3568	1147	20	in	in	ADP
cjel-3568	1147	21	fossil	fossil	ADJ
cjel-3568	1147	22	fuels	fuel	NOUN
cjel-3568	1147	23	in	in	ADP
cjel-3568	1147	24	the	the	DET
cjel-3568	1147	25	united	united	PROPN
cjel-3568	1147	26	states	states	PROPN
cjel-3568	1147	27	and	and	CCONJ
cjel-3568	1147	28	canada	canada	PROPN
cjel-3568	1147	29	made	make	VERB
cjel-3568	1147	30	$	$	SYM
cjel-3568	1147	31	257	257	NUM
cjel-3568	1147	32	billion	billion	NUM
cjel-3568	1147	33	profits	profit	NOUN
cjel-3568	1147	34	in	in	ADP
cjel-3568	1147	35	2014	2014	NUM
cjel-3568	1147	36	)	)	PUNCT
cjel-3568	1147	37	;	;	PUNCT
cjel-3568	1147	38	shakuntala	shakuntala	PROPN
cjel-3568	1147	39	makhijani	makhijani	PROPN
cjel-3568	1147	40	,	,	PUNCT
cjel-3568	1147	41	profits	profit	NOUN
cjel-3568	1147	42	for	for	ADP
cjel-3568	1147	43	oil	oil	NOUN
cjel-3568	1147	44	,	,	PUNCT
cjel-3568	1147	45	gas	gas	NOUN
cjel-3568	1147	46	&	&	CCONJ
cjel-3568	1147	47	coal	coal	NOUN
cjel-3568	1147	48	companies	company	NOUN
cjel-3568	1147	49	operating	operate	VERB
cjel-3568	1147	50	in	in	ADP
cjel-3568	1147	51	the	the	DET
cjel-3568	1147	52	u.s	u.s	PROPN
cjel-3568	1147	53	.	.	PROPN
cjel-3568	1147	54	and	and	CCONJ
cjel-3568	1147	55	canada	canada	PROPN
cjel-3568	1147	56	,	,	PUNCT
cjel-3568	1147	57	oil	oil	NOUN
cjel-3568	1147	58	change	change	NOUN
cjel-3568	1147	59	int’l	int’l	PRON
cjel-3568	1147	60	(	(	PUNCT
cjel-3568	1147	61	sept	sept	PROPN
cjel-3568	1147	62	.	.	PROPN
cjel-3568	1147	63	26	26	NUM
cjel-3568	1147	64	,	,	PUNCT
cjel-3568	1147	65	2013	2013	NUM
cjel-3568	1147	66	)	)	PUNCT
cjel-3568	1147	67	,	,	PUNCT
cjel-3568	1148	1	http://priceofoil.org/2013/09/26/profits-oil-gas-coal-companies-operating-u-s-canada/	http://priceofoil.org/2013/09/26/profits-oil-gas-coal-companies-operating-u-s-canada/	PROPN
cjel-3568	1149	1	[	[	X
cjel-3568	1149	2	http://perma.cc/u2pe-q439	http://perma.cc/u2pe-q439	X
cjel-3568	1149	3	]	]	X
cjel-3568	1149	4	(	(	PUNCT
cjel-3568	1149	5	reporting	report	VERB
cjel-3568	1149	6	that	that	SCONJ
cjel-3568	1149	7	public	public	ADJ
cjel-3568	1149	8	companies	company	NOUN
cjel-3568	1149	9	involved	involve	VERB
cjel-3568	1149	10	in	in	ADP
cjel-3568	1149	11	extracting	extract	VERB
cjel-3568	1149	12	,	,	PUNCT
cjel-3568	1149	13	transporting	transporting	ADJ
cjel-3568	1149	14	,	,	PUNCT
cjel-3568	1149	15	refining	refining	NOUN
cjel-3568	1149	16	,	,	PUNCT
cjel-3568	1149	17	distributing	distribute	VERB
cjel-3568	1149	18	and	and	CCONJ
cjel-3568	1149	19	trading	trading	NOUN
cjel-3568	1149	20	in	in	ADP
cjel-3568	1149	21	fossil	fossil	ADJ
cjel-3568	1149	22	fuels	fuel	NOUN
cjel-3568	1149	23	in	in	ADP
cjel-3568	1149	24	the	the	DET
cjel-3568	1149	25	united	united	PROPN
cjel-3568	1149	26	states	states	PROPN
cjel-3568	1149	27	and	and	CCONJ
cjel-3568	1149	28	canada	canada	PROPN
cjel-3568	1149	29	made	make	VERB
cjel-3568	1149	30	$	$	SYM
cjel-3568	1149	31	331	331	NUM
cjel-3568	1149	32	billion	billion	NUM
cjel-3568	1149	33	profits	profit	NOUN
cjel-3568	1149	34	in	in	ADP
cjel-3568	1149	35	2013	2013	NUM
cjel-3568	1149	36	)	)	PUNCT
cjel-3568	1149	37	.	.	PUNCT
cjel-3568	1150	1	258	258	NUM
cjel-3568	1150	2	.	.	PUNCT
cjel-3568	1151	1	see	see	VERB
cjel-3568	1151	2	fields	field	NOUN
cjel-3568	1151	3	et	et	PROPN
cjel-3568	1151	4	al	al	PROPN
cjel-3568	1151	5	.	.	PROPN
cjel-3568	1151	6	,	,	PUNCT
cjel-3568	1151	7	supra	supra	PROPN
cjel-3568	1151	8	note	note	PROPN
cjel-3568	1151	9	157	157	NUM
cjel-3568	1151	10	,	,	PUNCT
cjel-3568	1151	11	at	at	ADP
cjel-3568	1151	12	21	21	NUM
cjel-3568	1151	13	.	.	PUNCT
cjel-3568	1152	1	259	259	X
cjel-3568	1152	2	.	.	PUNCT
cjel-3568	1152	3	see	see	VERB
cjel-3568	1152	4	i	i	PRON
cjel-3568	1152	5	d.	d.	PROPN
cjel-3568	1152	6	260	260	NUM
cjel-3568	1152	7	.	.	PUNCT
cjel-3568	1153	1	see	see	VERB
cjel-3568	1153	2	koplow	koplow	PROPN
cjel-3568	1153	3	,	,	PUNCT
cjel-3568	1153	4	supra	supra	PROPN
cjel-3568	1153	5	note	note	PROPN
cjel-3568	1153	6	172	172	NUM
cjel-3568	1153	7	,	,	PUNCT
cjel-3568	1153	8	at	at	ADP
cjel-3568	1153	9	4	4	NUM
cjel-3568	1153	10	.	.	PUNCT
cjel-3568	1154	1	some	some	DET
cjel-3568	1154	2	journalists	journalist	NOUN
cjel-3568	1154	3	have	have	AUX
cjel-3568	1154	4	criticized	criticize	VERB
cjel-3568	1154	5	the	the	DET
cjel-3568	1154	6	rules	rule	NOUN
cjel-3568	1154	7	for	for	ADP
cjel-3568	1154	8	publicly	publicly	ADV
cjel-3568	1154	9	traded	trade	VERB
cjel-3568	1154	10	partnerships	partnership	NOUN
cjel-3568	1154	11	as	as	ADP
cjel-3568	1154	12	being	be	AUX
cjel-3568	1154	13	“	"	PUNCT
cjel-3568	1154	14	undemocratic	undemocratic	ADJ
cjel-3568	1154	15	”	"	PUNCT
cjel-3568	1154	16	because	because	SCONJ
cjel-3568	1154	17	they	they	PRON
cjel-3568	1154	18	provide	provide	VERB
cjel-3568	1154	19	wealthy	wealthy	ADJ
cjel-3568	1154	20	investors	investor	NOUN
cjel-3568	1154	21	opportunities	opportunity	NOUN
cjel-3568	1154	22	not	not	PART
cjel-3568	1154	23	available	available	ADJ
cjel-3568	1154	24	to	to	ADP
cjel-3568	1154	25	the	the	DET
cjel-3568	1154	26	general	general	ADJ
cjel-3568	1154	27	public	public	NOUN
cjel-3568	1154	28	.	.	PUNCT
cjel-3568	1155	1	see	see	VERB
cjel-3568	1155	2	finance	finance	NOUN
cjel-3568	1155	3	in	in	ADP
cjel-3568	1155	4	america	america	PROPN
cjel-3568	1155	5	:	:	PUNCT
cjel-3568	1155	6	subterranean	subterranean	ADJ
cjel-3568	1155	7	capitalist	capitalist	ADJ
cjel-3568	1155	8	blues	blue	NOUN
cjel-3568	1155	9	,	,	PUNCT
cjel-3568	1155	10	economist	economist	NOUN
cjel-3568	1155	11	(	(	PUNCT
cjel-3568	1155	12	oct	oct	PROPN
cjel-3568	1155	13	.	.	PROPN
cjel-3568	1155	14	26	26	NUM
cjel-3568	1155	15	,	,	PUNCT
cjel-3568	1155	16	2013	2013	NUM
cjel-3568	1155	17	)	)	PUNCT
cjel-3568	1155	18	,	,	PUNCT
cjel-3568	1155	19	http://www.economist.com/news/leaders/	http://www.economist.com/news/leaders/	PROPN
cjel-3568	1155	20	21588365	21588365	NUM
cjel-3568	1155	21	-	-	PUNCT
cjel-3568	1155	22	response	response	NOUN
cjel-3568	1155	23	-	-	PUNCT
cjel-3568	1155	24	red	red	ADJ
cjel-3568	1155	25	-	-	PUNCT
cjel-3568	1155	26	tape	tape	NOUN
cjel-3568	1155	27	-	-	PUNCT
cjel-3568	1155	28	and	and	CCONJ
cjel-3568	1155	29	-	-	PUNCT
cjel-3568	1155	30	high	high	ADJ
cjel-3568	1155	31	-	-	PUNCT
cjel-3568	1155	32	taxes	taxis	NOUN
cjel-3568	1155	33	-	-	PUNCT
cjel-3568	1155	34	corporate	corporate	ADJ
cjel-3568	1155	35	-	-	PUNCT
cjel-3568	1155	36	america	america	NOUN
cjel-3568	1155	37	-	-	PUNCT
cjel-3568	1155	38	mutating	mutating	NOUN
cjel-3568	1155	39	-	-	PUNCT
cjel-3568	1155	40	subterranean102	subterranean102	PROPN
cjel-3568	1155	41	columbia	columbia	PROPN
cjel-3568	1155	42	journal	journal	NOUN
cjel-3568	1155	43	of	of	ADP
cjel-3568	1155	44	environmental	environmental	ADJ
cjel-3568	1155	45	law	law	NOUN
cjel-3568	1156	1	[	[	X
cjel-3568	1156	2	vol	vol	NOUN
cjel-3568	1156	3	.	.	PUNCT
cjel-3568	1157	1	41:1	41:1	NUM
cjel-3568	1157	2	in	in	ADP
cjel-3568	1157	3	contrast	contrast	NOUN
cjel-3568	1157	4	,	,	PUNCT
cjel-3568	1157	5	the	the	DET
cjel-3568	1157	6	market	market	NOUN
cjel-3568	1157	7	for	for	ADP
cjel-3568	1157	8	tax	tax	NOUN
cjel-3568	1157	9	credits	credit	NOUN
cjel-3568	1157	10	has	have	AUX
cjel-3568	1157	11	declined	decline	VERB
cjel-3568	1157	12	precipitously	precipitously	ADV
cjel-3568	1157	13	.	.	PUNCT
cjel-3568	1158	1	the	the	DET
cjel-3568	1158	2	primary	primary	ADJ
cjel-3568	1158	3	investors	investor	NOUN
cjel-3568	1158	4	providing	provide	VERB
cjel-3568	1158	5	equity	equity	NOUN
cjel-3568	1158	6	funding	funding	NOUN
cjel-3568	1158	7	in	in	ADP
cjel-3568	1158	8	tax	tax	NOUN
cjel-3568	1158	9	credit	credit	NOUN
cjel-3568	1158	10	transactions	transaction	NOUN
cjel-3568	1158	11	have	have	AUX
cjel-3568	1158	12	been	be	AUX
cjel-3568	1158	13	large	large	ADJ
cjel-3568	1158	14	corporations	corporation	NOUN
cjel-3568	1158	15	,	,	PUNCT
cjel-3568	1158	16	banks	bank	NOUN
cjel-3568	1158	17	,	,	PUNCT
cjel-3568	1158	18	and	and	CCONJ
cjel-3568	1158	19	insurance	insurance	NOUN
cjel-3568	1158	20	companies	company	NOUN
cjel-3568	1158	21	,	,	PUNCT
cjel-3568	1158	22	institutions	institution	NOUN
cjel-3568	1158	23	with	with	ADP
cjel-3568	1158	24	predictable	predictable	ADJ
cjel-3568	1158	25	revenues	revenue	NOUN
cjel-3568	1158	26	and	and	CCONJ
cjel-3568	1158	27	a	a	DET
cjel-3568	1158	28	long	long	ADJ
cjel-3568	1158	29	-	-	PUNCT
cjel-3568	1158	30	term	term	NOUN
cjel-3568	1158	31	need	need	NOUN
cjel-3568	1158	32	to	to	PART
cjel-3568	1158	33	offset	offset	VERB
cjel-3568	1158	34	corporate	corporate	ADJ
cjel-3568	1158	35	income	income	NOUN
cjel-3568	1158	36	.	.	PUNCT
cjel-3568	1159	1	as	as	SCONJ
cjel-3568	1159	2	these	these	DET
cjel-3568	1159	3	institutions	institution	NOUN
cjel-3568	1159	4	felt	feel	VERB
cjel-3568	1159	5	the	the	DET
cjel-3568	1159	6	brunt	brunt	NOUN
cjel-3568	1159	7	of	of	ADP
cjel-3568	1159	8	the	the	DET
cjel-3568	1159	9	recession	recession	NOUN
cjel-3568	1159	10	,	,	PUNCT
cjel-3568	1159	11	the	the	DET
cjel-3568	1159	12	number	number	NOUN
cjel-3568	1159	13	of	of	ADP
cjel-3568	1159	14	banks	bank	NOUN
cjel-3568	1159	15	and	and	CCONJ
cjel-3568	1159	16	insurance	insurance	NOUN
cjel-3568	1159	17	companies	company	NOUN
cjel-3568	1159	18	seeking	seek	VERB
cjel-3568	1159	19	tax	tax	NOUN
cjel-3568	1159	20	credits	credit	NOUN
cjel-3568	1159	21	declined	decline	VERB
cjel-3568	1159	22	dramatically	dramatically	ADV
cjel-3568	1159	23	.	.	PUNCT
cjel-3568	1160	1	by	by	ADP
cjel-3568	1160	2	2008	2008	NUM
cjel-3568	1160	3	there	there	PRON
cjel-3568	1160	4	were	be	VERB
cjel-3568	1160	5	only	only	ADV
cjel-3568	1160	6	twenty	twenty	NUM
cjel-3568	1160	7	institutions	institution	NOUN
cjel-3568	1160	8	in	in	ADP
cjel-3568	1160	9	the	the	DET
cjel-3568	1160	10	pool	pool	NOUN
cjel-3568	1160	11	of	of	ADP
cjel-3568	1160	12	tax	tax	NOUN
cjel-3568	1160	13	credit	credit	NOUN
cjel-3568	1160	14	investors	investor	NOUN
cjel-3568	1160	15	acquiring	acquire	VERB
cjel-3568	1160	16	interests	interest	NOUN
cjel-3568	1160	17	in	in	ADP
cjel-3568	1160	18	renewable	renewable	ADJ
cjel-3568	1160	19	energy	energy	NOUN
cjel-3568	1160	20	projects,261	projects,261	NOUN
cjel-3568	1160	21	including	include	VERB
cjel-3568	1160	22	aig	aig	PROPN
cjel-3568	1160	23	,	,	PUNCT
cjel-3568	1160	24	citibank	citibank	PROPN
cjel-3568	1160	25	,	,	PUNCT
cjel-3568	1160	26	wachovia	wachovia	PROPN
cjel-3568	1160	27	,	,	PUNCT
cjel-3568	1160	28	lehman	lehman	PROPN
cjel-3568	1160	29	brothers	brother	NOUN
cjel-3568	1160	30	,	,	PUNCT
cjel-3568	1160	31	merrill	merrill	PROPN
cjel-3568	1160	32	lynch	lynch	PROPN
cjel-3568	1160	33	and	and	CCONJ
cjel-3568	1160	34	wells	wells	PROPN
cjel-3568	1160	35	fargo.262	fargo.262	PROPN
cjel-3568	1160	36	in	in	ADP
cjel-3568	1160	37	2009	2009	NUM
cjel-3568	1160	38	there	there	PRON
cjel-3568	1160	39	were	be	VERB
cjel-3568	1160	40	as	as	ADV
cjel-3568	1160	41	few	few	ADJ
cjel-3568	1160	42	as	as	ADP
cjel-3568	1160	43	six	six	NUM
cjel-3568	1160	44	active	active	ADJ
cjel-3568	1160	45	investors	investor	NOUN
cjel-3568	1160	46	,	,	PUNCT
cjel-3568	1160	47	consisting	consist	VERB
cjel-3568	1160	48	primarily	primarily	ADV
cjel-3568	1160	49	of	of	ADP
cjel-3568	1160	50	large	large	ADJ
cjel-3568	1160	51	investment	investment	NOUN
cjel-3568	1160	52	banks	bank	NOUN
cjel-3568	1160	53	,	,	PUNCT
cjel-3568	1160	54	commercial	commercial	ADJ
cjel-3568	1160	55	banks	bank	NOUN
cjel-3568	1160	56	,	,	PUNCT
cjel-3568	1160	57	and	and	CCONJ
cjel-3568	1160	58	insurance	insurance	NOUN
cjel-3568	1160	59	companies.263	companies.263	ADJ
cjel-3568	1160	60	in	in	ADP
cjel-3568	1160	61	response	response	NOUN
cjel-3568	1160	62	to	to	ADP
cjel-3568	1160	63	the	the	DET
cjel-3568	1160	64	reduced	reduce	VERB
cjel-3568	1160	65	demand	demand	NOUN
cjel-3568	1160	66	for	for	ADP
cjel-3568	1160	67	tax	tax	NOUN
cjel-3568	1160	68	credits	credit	NOUN
cjel-3568	1160	69	,	,	PUNCT
cjel-3568	1160	70	the	the	DET
cjel-3568	1160	71	challenges	challenge	NOUN
cjel-3568	1160	72	ptc	ptc	NOUN
cjel-3568	1160	73	projects	project	NOUN
cjel-3568	1160	74	faced	face	VERB
cjel-3568	1160	75	in	in	ADP
cjel-3568	1160	76	moving	move	VERB
cjel-3568	1160	77	to	to	ADP
cjel-3568	1160	78	production	production	NOUN
cjel-3568	1160	79	,	,	PUNCT
cjel-3568	1160	80	and	and	CCONJ
cjel-3568	1160	81	the	the	DET
cjel-3568	1160	82	inability	inability	NOUN
cjel-3568	1160	83	of	of	ADP
cjel-3568	1160	84	tax	tax	NOUN
cjel-3568	1160	85	credit	credit	NOUN
cjel-3568	1160	86	investors	investor	NOUN
cjel-3568	1160	87	to	to	PART
cjel-3568	1160	88	use	use	VERB
cjel-3568	1160	89	the	the	DET
cjel-3568	1160	90	credits	credit	NOUN
cjel-3568	1160	91	they	they	PRON
cjel-3568	1160	92	had	have	VERB
cjel-3568	1160	93	,	,	PUNCT
cjel-3568	1160	94	congress	congress	PROPN
cjel-3568	1160	95	included	include	VERB
cjel-3568	1160	96	modifications	modification	NOUN
cjel-3568	1160	97	to	to	ADP
cjel-3568	1160	98	the	the	DET
cjel-3568	1160	99	tax	tax	NOUN
cjel-3568	1160	100	credit	credit	NOUN
cjel-3568	1160	101	regimes	regime	NOUN
cjel-3568	1160	102	in	in	ADP
cjel-3568	1160	103	the	the	DET
cjel-3568	1160	104	american	american	ADJ
cjel-3568	1160	105	recovery	recovery	NOUN
cjel-3568	1160	106	and	and	CCONJ
cjel-3568	1160	107	reinvestment	reinvestment	NOUN
cjel-3568	1160	108	act	act	NOUN
cjel-3568	1160	109	of	of	ADP
cjel-3568	1160	110	2009.264	2009.264	PROPN
cjel-3568	1160	111	the	the	DET
cjel-3568	1160	112	act	act	NOUN
cjel-3568	1160	113	allowed	allow	VERB
cjel-3568	1160	114	tax	tax	NOUN
cjel-3568	1160	115	credit	credit	NOUN
cjel-3568	1160	116	investors	investor	NOUN
cjel-3568	1160	117	with	with	ADP
cjel-3568	1160	118	facilities	facility	NOUN
cjel-3568	1160	119	that	that	PRON
cjel-3568	1160	120	qualified	qualify	VERB
cjel-3568	1160	121	for	for	ADP
cjel-3568	1160	122	the	the	DET
cjel-3568	1160	123	ptc	ptc	PROPN
cjel-3568	1160	124	(	(	PUNCT
cjel-3568	1160	125	receiving	receive	VERB
cjel-3568	1160	126	credits	credit	NOUN
cjel-3568	1160	127	based	base	VERB
cjel-3568	1160	128	on	on	ADP
cjel-3568	1160	129	energy	energy	NOUN
cjel-3568	1160	130	produced	produce	VERB
cjel-3568	1160	131	)	)	PUNCT
cjel-3568	1160	132	to	to	PART
cjel-3568	1160	133	instead	instead	ADV
cjel-3568	1160	134	take	take	VERB
cjel-3568	1160	135	the	the	DET
cjel-3568	1160	136	itc	itc	PROPN
cjel-3568	1160	137	capitalist	capitalist	NOUN
cjel-3568	1161	1	[	[	X
cjel-3568	1161	2	http://perma.cc/pgl8-twsk	http://perma.cc/pgl8-twsk	X
cjel-3568	1161	3	]	]	X
cjel-3568	1161	4	;	;	PUNCT
cjel-3568	1161	5	the	the	DET
cjel-3568	1161	6	new	new	ADJ
cjel-3568	1161	7	american	american	ADJ
cjel-3568	1161	8	capitalism	capitalism	NOUN
cjel-3568	1161	9	:	:	PUNCT
cjel-3568	1161	10	rise	rise	NOUN
cjel-3568	1161	11	of	of	ADP
cjel-3568	1161	12	the	the	DET
cjel-3568	1161	13	distorpation	distorpation	NOUN
cjel-3568	1161	14	,	,	PUNCT
cjel-3568	1161	15	economist	economist	NOUN
cjel-3568	1161	16	(	(	PUNCT
cjel-3568	1161	17	oct	oct	PROPN
cjel-3568	1161	18	.	.	PROPN
cjel-3568	1161	19	26	26	NUM
cjel-3568	1161	20	,	,	PUNCT
cjel-3568	1161	21	2013	2013	NUM
cjel-3568	1161	22	)	)	PUNCT
cjel-3568	1161	23	,	,	PUNCT
cjel-3568	1161	24	http://www.economist.com/news/briefing/	http://www.economist.com/news/briefing/	PROPN
cjel-3568	1161	25	21588379	21588379	NUM
cjel-3568	1161	26	-	-	PUNCT
cjel-3568	1161	27	mutation	mutation	NOUN
cjel-3568	1161	28	-	-	PUNCT
cjel-3568	1161	29	way	way	NOUN
cjel-3568	1161	30	-	-	PUNCT
cjel-3568	1161	31	companies	company	NOUN
cjel-3568	1161	32	-	-	PUNCT
cjel-3568	1161	33	are	be	AUX
cjel-3568	1161	34	-	-	PUNCT
cjel-3568	1161	35	financed	finance	VERB
cjel-3568	1161	36	-	-	PUNCT
cjel-3568	1161	37	and	and	CCONJ
cjel-3568	1161	38	-	-	PUNCT
cjel-3568	1161	39	managed	manage	VERB
cjel-3568	1161	40	-	-	PUNCT
cjel-3568	1161	41	will	will	AUX
cjel-3568	1161	42	-	-	PUNCT
cjel-3568	1161	43	change	change	VERB
cjel-3568	1161	44	-	-	PUNCT
cjel-3568	1161	45	distribution	distribution	NOUN
cjel-3568	1161	46	[	[	X
cjel-3568	1161	47	http://perma.cc/esh6-tbkj	http://perma.cc/esh6-tbkj	PROPN
cjel-3568	1161	48	]	]	PUNCT
cjel-3568	1161	49	.	.	PUNCT
cjel-3568	1162	1	this	this	PRON
cjel-3568	1162	2	has	have	AUX
cjel-3568	1162	3	changed	change	VERB
cjel-3568	1162	4	in	in	ADP
cjel-3568	1162	5	recent	recent	ADJ
cjel-3568	1162	6	years	year	NOUN
cjel-3568	1162	7	.	.	PUNCT
cjel-3568	1163	1	the	the	DET
cjel-3568	1163	2	american	american	PROPN
cjel-3568	1163	3	jobs	jobs	PROPN
cjel-3568	1163	4	creation	creation	PROPN
cjel-3568	1163	5	act	act	NOUN
cjel-3568	1163	6	of	of	ADP
cjel-3568	1163	7	2004	2004	NUM
cjel-3568	1163	8	opened	open	VERB
cjel-3568	1163	9	a	a	DET
cjel-3568	1163	10	pathway	pathway	NOUN
cjel-3568	1163	11	for	for	SCONJ
cjel-3568	1163	12	mutual	mutual	ADJ
cjel-3568	1163	13	funds	fund	NOUN
cjel-3568	1163	14	to	to	PART
cjel-3568	1163	15	invest	invest	VERB
cjel-3568	1163	16	in	in	ADP
cjel-3568	1163	17	publicly	publicly	ADV
cjel-3568	1163	18	traded	trade	VERB
cjel-3568	1163	19	partnerships	partnership	NOUN
cjel-3568	1163	20	,	,	PUNCT
cjel-3568	1163	21	expanding	expand	VERB
cjel-3568	1163	22	the	the	DET
cjel-3568	1163	23	pool	pool	NOUN
cjel-3568	1163	24	of	of	ADP
cjel-3568	1163	25	potential	potential	ADJ
cjel-3568	1163	26	investors	investor	NOUN
cjel-3568	1163	27	substantially	substantially	ADV
cjel-3568	1163	28	.	.	PUNCT
cjel-3568	1164	1	see	see	VERB
cjel-3568	1164	2	i.r.c	i.r.c	NOUN
cjel-3568	1164	3	.	.	PUNCT
cjel-3568	1165	1	§	§	PROPN
cjel-3568	1165	2	851(b	851(b	PROPN
cjel-3568	1165	3	)	)	PUNCT
cjel-3568	1165	4	(	(	PUNCT
cjel-3568	1165	5	supp	supp	PROPN
cjel-3568	1165	6	.	.	PUNCT
cjel-3568	1165	7	2014	2014	NUM
cjel-3568	1165	8	)	)	PUNCT
cjel-3568	1165	9	(	(	PUNCT
cjel-3568	1165	10	treating	treat	VERB
cjel-3568	1165	11	net	net	ADJ
cjel-3568	1165	12	income	income	NOUN
cjel-3568	1165	13	from	from	ADP
cjel-3568	1165	14	publicly	publicly	ADV
cjel-3568	1165	15	traded	trade	VERB
cjel-3568	1165	16	partnerships	partnership	NOUN
cjel-3568	1165	17	as	as	ADP
cjel-3568	1165	18	qualifying	qualify	VERB
cjel-3568	1165	19	income	income	NOUN
cjel-3568	1165	20	of	of	ADP
cjel-3568	1165	21	regulated	regulated	ADJ
cjel-3568	1165	22	investment	investment	NOUN
cjel-3568	1165	23	companies	company	NOUN
cjel-3568	1165	24	)	)	PUNCT
cjel-3568	1165	25	;	;	PUNCT
cjel-3568	1165	26	sherlock	sherlock	PROPN
cjel-3568	1165	27	&	&	CCONJ
cjel-3568	1165	28	keightley	keightley	PROPN
cjel-3568	1165	29	,	,	PUNCT
cjel-3568	1165	30	supra	supra	PROPN
cjel-3568	1165	31	note	note	PROPN
cjel-3568	1165	32	157	157	NUM
cjel-3568	1165	33	,	,	PUNCT
cjel-3568	1165	34	at	at	ADP
cjel-3568	1165	35	6–7	6–7	NUM
cjel-3568	1165	36	.	.	PUNCT
cjel-3568	1166	1	the	the	DET
cjel-3568	1166	2	wisdom	wisdom	NOUN
cjel-3568	1166	3	of	of	ADP
cjel-3568	1166	4	extending	extend	VERB
cjel-3568	1166	5	the	the	DET
cjel-3568	1166	6	market	market	NOUN
cjel-3568	1166	7	for	for	ADP
cjel-3568	1166	8	units	unit	NOUN
cjel-3568	1166	9	in	in	ADP
cjel-3568	1166	10	publicly	publicly	ADV
cjel-3568	1166	11	traded	trade	VERB
cjel-3568	1166	12	partnerships	partnership	NOUN
cjel-3568	1166	13	to	to	ADP
cjel-3568	1166	14	individual	individual	ADJ
cjel-3568	1166	15	investors	investor	NOUN
cjel-3568	1166	16	is	be	AUX
cjel-3568	1166	17	questionable	questionable	ADJ
cjel-3568	1166	18	.	.	PUNCT
cjel-3568	1167	1	while	while	SCONJ
cjel-3568	1167	2	initially	initially	ADV
cjel-3568	1167	3	the	the	DET
cjel-3568	1167	4	pass	pass	NOUN
cjel-3568	1167	5	through	through	ADP
cjel-3568	1167	6	rules	rule	NOUN
cjel-3568	1167	7	were	be	AUX
cjel-3568	1167	8	available	available	ADJ
cjel-3568	1167	9	only	only	ADV
cjel-3568	1167	10	for	for	ADP
cjel-3568	1167	11	publicly	publicly	ADV
cjel-3568	1167	12	traded	trade	VERB
cjel-3568	1167	13	partnerships	partnership	NOUN
cjel-3568	1167	14	that	that	PRON
cjel-3568	1167	15	received	receive	VERB
cjel-3568	1167	16	passive	passive	ADJ
cjel-3568	1167	17	forms	form	NOUN
cjel-3568	1167	18	of	of	ADP
cjel-3568	1167	19	income	income	NOUN
cjel-3568	1167	20	,	,	PUNCT
cjel-3568	1167	21	the	the	DET
cjel-3568	1167	22	irs	irs	PROPN
cjel-3568	1167	23	has	have	AUX
cjel-3568	1167	24	,	,	PUNCT
cjel-3568	1167	25	in	in	ADP
cjel-3568	1167	26	a	a	DET
cjel-3568	1167	27	series	series	NOUN
cjel-3568	1167	28	of	of	ADP
cjel-3568	1167	29	private	private	ADJ
cjel-3568	1167	30	letter	letter	NOUN
cjel-3568	1167	31	rulings	ruling	NOUN
cjel-3568	1167	32	,	,	PUNCT
cjel-3568	1167	33	expanded	expand	VERB
cjel-3568	1167	34	the	the	DET
cjel-3568	1167	35	kinds	kind	NOUN
cjel-3568	1167	36	of	of	ADP
cjel-3568	1167	37	activities	activity	NOUN
cjel-3568	1167	38	that	that	PRON
cjel-3568	1167	39	will	will	AUX
cjel-3568	1167	40	produce	produce	VERB
cjel-3568	1167	41	“	"	PUNCT
cjel-3568	1167	42	qualified	qualified	ADJ
cjel-3568	1167	43	income	income	NOUN
cjel-3568	1167	44	.	.	PUNCT
cjel-3568	1167	45	”	"	PUNCT
cjel-3568	1168	1	see	see	VERB
cjel-3568	1168	2	infra	infra	NOUN
cjel-3568	1168	3	note	note	VERB
cjel-3568	1168	4	354	354	NUM
cjel-3568	1168	5	.	.	PUNCT
cjel-3568	1169	1	these	these	DET
cjel-3568	1169	2	businesses	business	NOUN
cjel-3568	1169	3	undertake	undertake	VERB
cjel-3568	1169	4	far	far	ADV
cjel-3568	1169	5	more	more	ADJ
cjel-3568	1169	6	risk	risk	NOUN
cjel-3568	1169	7	than	than	SCONJ
cjel-3568	1169	8	was	be	AUX
cjel-3568	1169	9	contemplated	contemplate	VERB
cjel-3568	1169	10	under	under	ADP
cjel-3568	1169	11	the	the	DET
cjel-3568	1169	12	statute	statute	NOUN
cjel-3568	1169	13	.	.	PUNCT
cjel-3568	1170	1	the	the	DET
cjel-3568	1170	2	ability	ability	NOUN
cjel-3568	1170	3	to	to	PART
cjel-3568	1170	4	absorb	absorb	VERB
cjel-3568	1170	5	risk	risk	NOUN
cjel-3568	1170	6	has	have	AUX
cjel-3568	1170	7	been	be	AUX
cjel-3568	1170	8	a	a	DET
cjel-3568	1170	9	persistent	persistent	ADJ
cjel-3568	1170	10	rationale	rationale	NOUN
cjel-3568	1170	11	for	for	ADP
cjel-3568	1170	12	limiting	limit	VERB
cjel-3568	1170	13	the	the	DET
cjel-3568	1170	14	kinds	kind	NOUN
cjel-3568	1170	15	of	of	ADP
cjel-3568	1170	16	investors	investor	NOUN
cjel-3568	1170	17	that	that	PRON
cjel-3568	1170	18	are	be	AUX
cjel-3568	1170	19	allowed	allow	VERB
cjel-3568	1170	20	to	to	PART
cjel-3568	1170	21	invest	invest	VERB
cjel-3568	1170	22	under	under	ADP
cjel-3568	1170	23	the	the	DET
cjel-3568	1170	24	securities	security	NOUN
cjel-3568	1170	25	rules	rule	NOUN
cjel-3568	1170	26	.	.	PUNCT
cjel-3568	1171	1	for	for	ADP
cjel-3568	1171	2	example	example	NOUN
cjel-3568	1171	3	,	,	PUNCT
cjel-3568	1171	4	the	the	DET
cjel-3568	1171	5	regulation	regulation	NOUN
cjel-3568	1171	6	d	d	NOUN
cjel-3568	1171	7	rules	rule	NOUN
cjel-3568	1171	8	,	,	PUNCT
cjel-3568	1171	9	which	which	PRON
cjel-3568	1171	10	place	place	NOUN
cjel-3568	1171	11	limits	limit	VERB
cjel-3568	1171	12	on	on	ADP
cjel-3568	1171	13	the	the	DET
cjel-3568	1171	14	kinds	kind	NOUN
cjel-3568	1171	15	of	of	ADP
cjel-3568	1171	16	investors	investor	NOUN
cjel-3568	1171	17	and	and	CCONJ
cjel-3568	1171	18	the	the	DET
cjel-3568	1171	19	liquidity	liquidity	NOUN
cjel-3568	1171	20	of	of	ADP
cjel-3568	1171	21	the	the	DET
cjel-3568	1171	22	shares	share	NOUN
cjel-3568	1171	23	that	that	PRON
cjel-3568	1171	24	are	be	AUX
cjel-3568	1171	25	offered	offer	VERB
cjel-3568	1171	26	in	in	ADP
cjel-3568	1171	27	private	private	ADJ
cjel-3568	1171	28	placement	placement	NOUN
cjel-3568	1171	29	.	.	PUNCT
cjel-3568	1172	1	see	see	VERB
cjel-3568	1172	2	17	17	NUM
cjel-3568	1172	3	c.f.r	c.f.r	NOUN
cjel-3568	1172	4	.	.	PUNCT
cjel-3568	1173	1	§	§	PROPN
cjel-3568	1173	2	§	§	PROPN
cjel-3568	1173	3	230.500–08	230.500–08	NUM
cjel-3568	1173	4	(	(	PUNCT
cjel-3568	1173	5	2015	2015	NUM
cjel-3568	1173	6	)	)	PUNCT
cjel-3568	1173	7	.	.	PUNCT
cjel-3568	1174	1	investors	investor	NOUN
cjel-3568	1174	2	purchasing	purchase	VERB
cjel-3568	1174	3	unregistered	unregistered	ADJ
cjel-3568	1174	4	securities	security	NOUN
cjel-3568	1174	5	must	must	AUX
cjel-3568	1174	6	be	be	AUX
cjel-3568	1174	7	financially	financially	ADV
cjel-3568	1174	8	sophisticated	sophisticated	ADJ
cjel-3568	1174	9	,	,	PUNCT
cjel-3568	1174	10	have	have	VERB
cjel-3568	1174	11	sufficient	sufficient	ADJ
cjel-3568	1174	12	knowledge	knowledge	NOUN
cjel-3568	1174	13	and	and	CCONJ
cjel-3568	1174	14	experience	experience	NOUN
cjel-3568	1174	15	in	in	ADP
cjel-3568	1174	16	financial	financial	ADJ
cjel-3568	1174	17	and	and	CCONJ
cjel-3568	1174	18	business	business	NOUN
cjel-3568	1174	19	matters	matter	NOUN
cjel-3568	1174	20	to	to	PART
cjel-3568	1174	21	evaluate	evaluate	VERB
cjel-3568	1174	22	the	the	DET
cjel-3568	1174	23	investment	investment	NOUN
cjel-3568	1174	24	,	,	PUNCT
cjel-3568	1174	25	or	or	CCONJ
cjel-3568	1174	26	sufficient	sufficient	ADJ
cjel-3568	1174	27	levels	level	NOUN
cjel-3568	1174	28	of	of	ADP
cjel-3568	1174	29	assets	asset	NOUN
cjel-3568	1174	30	to	to	PART
cjel-3568	1174	31	bear	bear	VERB
cjel-3568	1174	32	the	the	DET
cjel-3568	1174	33	risk	risk	NOUN
cjel-3568	1174	34	.	.	PUNCT
cjel-3568	1175	1	see	see	VERB
cjel-3568	1175	2	i	i	PRON
cjel-3568	1175	3	d.	d.	PROPN
cjel-3568	1175	4	261	261	NUM
cjel-3568	1175	5	.	.	PUNCT
cjel-3568	1176	1	see	see	VERB
cjel-3568	1176	2	schwabe	schwabe	NOUN
cjel-3568	1176	3	,	,	PUNCT
cjel-3568	1176	4	cory	cory	PROPN
cjel-3568	1176	5	&	&	CCONJ
cjel-3568	1176	6	newcomb	newcomb	PROPN
cjel-3568	1176	7	,	,	PUNCT
cjel-3568	1176	8	supra	supra	PROPN
cjel-3568	1176	9	note	note	PROPN
cjel-3568	1176	10	196	196	NUM
cjel-3568	1176	11	,	,	PUNCT
cjel-3568	1176	12	at	at	ADP
cjel-3568	1176	13	v.	v.	ADP
cjel-3568	1176	14	262	262	NUM
cjel-3568	1176	15	.	.	PUNCT
cjel-3568	1177	1	see	see	VERB
cjel-3568	1177	2	i	i	PRON
cjel-3568	1177	3	d.	d.	PROPN
cjel-3568	1177	4	at	at	ADP
cjel-3568	1177	5	3	3	NUM
cjel-3568	1177	6	.	.	NOUN
cjel-3568	1177	7	263	263	NUM
cjel-3568	1177	8	.	.	PUNCT
cjel-3568	1178	1	see	see	VERB
cjel-3568	1178	2	i	i	PRON
cjel-3568	1178	3	d.	d.	PROPN
cjel-3568	1178	4	at	at	ADP
cjel-3568	1178	5	v.	v.	ADP
cjel-3568	1178	6	264	264	NUM
cjel-3568	1178	7	.	.	PUNCT
cjel-3568	1179	1	see	see	VERB
cjel-3568	1179	2	american	american	ADJ
cjel-3568	1179	3	recovery	recovery	NOUN
cjel-3568	1179	4	and	and	CCONJ
cjel-3568	1179	5	reinvestment	reinvestment	NOUN
cjel-3568	1179	6	act	act	NOUN
cjel-3568	1179	7	of	of	ADP
cjel-3568	1179	8	2009	2009	NUM
cjel-3568	1179	9	,	,	PUNCT
cjel-3568	1179	10	pub	pub	NOUN
cjel-3568	1179	11	.	.	PUNCT
cjel-3568	1180	1	l.	l.	PROPN
cjel-3568	1180	2	111	111	NUM
cjel-3568	1180	3	-	-	SYM
cjel-3568	1180	4	5	5	NUM
cjel-3568	1180	5	,	,	PUNCT
cjel-3568	1180	6	123	123	NUM
cjel-3568	1180	7	stat	stat	NOUN
cjel-3568	1180	8	.	.	PUNCT
cjel-3568	1181	1	115	115	NUM
cjel-3568	1181	2	(	(	PUNCT
cjel-3568	1181	3	codified	codify	VERB
cjel-3568	1181	4	in	in	ADP
cjel-3568	1181	5	scattered	scatter	VERB
cjel-3568	1181	6	sections	section	NOUN
cjel-3568	1181	7	of	of	ADP
cjel-3568	1181	8	u.s.c	u.s.c	NOUN
cjel-3568	1181	9	.	.	PUNCT
cjel-3568	1181	10	)	)	PUNCT
cjel-3568	1181	11	.	.	PUNCT
cjel-3568	1182	1	2016	2016	NUM
cjel-3568	1182	2	]	]	PUNCT
cjel-3568	1182	3	picking	pick	VERB
cjel-3568	1182	4	winners	winner	NOUN
cjel-3568	1182	5	and	and	CCONJ
cjel-3568	1182	6	losers	loser	NOUN
cjel-3568	1182	7	103	103	NUM
cjel-3568	1182	8	(	(	PUNCT
cjel-3568	1182	9	receiving	receive	VERB
cjel-3568	1182	10	credits	credit	NOUN
cjel-3568	1182	11	based	base	VERB
cjel-3568	1182	12	on	on	ADP
cjel-3568	1182	13	their	their	PRON
cjel-3568	1182	14	investment	investment	NOUN
cjel-3568	1182	15	and	and	CCONJ
cjel-3568	1182	16	the	the	DET
cjel-3568	1182	17	total	total	ADJ
cjel-3568	1182	18	project	project	NOUN
cjel-3568	1182	19	cost).265	cost).265	NOUN
cjel-3568	1182	20	in	in	ADP
cjel-3568	1182	21	addition	addition	NOUN
cjel-3568	1182	22	,	,	PUNCT
cjel-3568	1182	23	the	the	DET
cjel-3568	1182	24	act	act	NOUN
cjel-3568	1182	25	authorized	authorize	VERB
cjel-3568	1182	26	the	the	DET
cjel-3568	1182	27	department	department	NOUN
cjel-3568	1182	28	of	of	ADP
cjel-3568	1182	29	the	the	DET
cjel-3568	1182	30	treasury	treasury	NOUN
cjel-3568	1182	31	to	to	PART
cjel-3568	1182	32	offer	offer	VERB
cjel-3568	1182	33	a	a	DET
cjel-3568	1182	34	one	one	NUM
cjel-3568	1182	35	-	-	PUNCT
cjel-3568	1182	36	time	time	NOUN
cjel-3568	1182	37	grant	grant	NOUN
cjel-3568	1182	38	to	to	ADP
cjel-3568	1182	39	investors	investor	NOUN
cjel-3568	1182	40	in	in	ADP
cjel-3568	1182	41	lieu	lieu	NOUN
cjel-3568	1182	42	of	of	ADP
cjel-3568	1182	43	the	the	DET
cjel-3568	1182	44	itc.266	itc.266	NOUN
cjel-3568	1182	45	grant	grant	NOUN
cjel-3568	1182	46	proceeds	proceed	NOUN
cjel-3568	1182	47	were	be	AUX
cjel-3568	1182	48	exempt	exempt	ADJ
cjel-3568	1182	49	from	from	ADP
cjel-3568	1182	50	taxation.267	taxation.267	ADJ
cjel-3568	1182	51	the	the	DET
cjel-3568	1182	52	cash	cash	NOUN
cjel-3568	1182	53	grant	grant	NOUN
cjel-3568	1182	54	was	be	AUX
cjel-3568	1182	55	available	available	ADJ
cjel-3568	1182	56	through	through	ADP
cjel-3568	1182	57	2013.268	2013.268	PROPN
cjel-3568	1182	58	to	to	PART
cjel-3568	1182	59	further	far	ADV
cjel-3568	1182	60	complicate	complicate	VERB
cjel-3568	1182	61	matters	matter	NOUN
cjel-3568	1182	62	,	,	PUNCT
cjel-3568	1182	63	credit	credit	NOUN
cjel-3568	1182	64	tightened	tighten	VERB
cjel-3568	1182	65	significantly	significantly	ADV
cjel-3568	1182	66	after	after	ADP
cjel-3568	1182	67	2007	2007	NUM
cjel-3568	1182	68	,	,	PUNCT
cjel-3568	1182	69	raising	raise	VERB
cjel-3568	1182	70	borrowing	borrowing	NOUN
cjel-3568	1182	71	costs	cost	NOUN
cjel-3568	1182	72	for	for	ADP
cjel-3568	1182	73	renewable	renewable	ADJ
cjel-3568	1182	74	energy	energy	NOUN
cjel-3568	1182	75	project	project	NOUN
cjel-3568	1182	76	developers.269	developers.269	PROPN
cjel-3568	1182	77	lenders	lender	NOUN
cjel-3568	1182	78	sought	seek	VERB
cjel-3568	1182	79	to	to	PART
cjel-3568	1182	80	conserve	conserve	VERB
cjel-3568	1182	81	capital	capital	NOUN
cjel-3568	1182	82	and	and	CCONJ
cjel-3568	1182	83	began	begin	VERB
cjel-3568	1182	84	to	to	PART
cjel-3568	1182	85	limit	limit	VERB
cjel-3568	1182	86	lending	lending	NOUN
cjel-3568	1182	87	,	,	PUNCT
cjel-3568	1182	88	thereby	thereby	ADV
cjel-3568	1182	89	increasing	increase	VERB
cjel-3568	1182	90	the	the	DET
cjel-3568	1182	91	costs	cost	NOUN
cjel-3568	1182	92	of	of	ADP
cjel-3568	1182	93	borrowing	borrowing	NOUN
cjel-3568	1182	94	significantly.270	significantly.270	X
cjel-3568	1182	95	the	the	DET
cjel-3568	1182	96	tightening	tightening	NOUN
cjel-3568	1182	97	of	of	ADP
cjel-3568	1182	98	the	the	DET
cjel-3568	1182	99	debt	debt	NOUN
cjel-3568	1182	100	and	and	CCONJ
cjel-3568	1182	101	equity	equity	NOUN
cjel-3568	1182	102	markets	market	NOUN
cjel-3568	1182	103	resulted	result	VERB
cjel-3568	1182	104	in	in	ADP
cjel-3568	1182	105	shortfalls	shortfall	NOUN
cjel-3568	1182	106	that	that	PRON
cjel-3568	1182	107	slowed	slow	VERB
cjel-3568	1182	108	development	development	NOUN
cjel-3568	1182	109	of	of	ADP
cjel-3568	1182	110	renewable	renewable	ADJ
cjel-3568	1182	111	energy	energy	NOUN
cjel-3568	1182	112	projects	project	NOUN
cjel-3568	1182	113	and	and	CCONJ
cjel-3568	1182	114	led	lead	VERB
cjel-3568	1182	115	to	to	ADP
cjel-3568	1182	116	massive	massive	ADJ
cjel-3568	1182	117	layoffs	layoff	NOUN
cjel-3568	1182	118	throughout	throughout	ADP
cjel-3568	1182	119	the	the	DET
cjel-3568	1182	120	renewable	renewable	ADJ
cjel-3568	1182	121	energy	energy	NOUN
cjel-3568	1182	122	industry.271	industry.271	NOUN
cjel-3568	1182	123	congress	congress	PROPN
cjel-3568	1182	124	also	also	ADV
cjel-3568	1182	125	,	,	PUNCT
cjel-3568	1182	126	under	under	ADP
cjel-3568	1182	127	the	the	DET
cjel-3568	1182	128	american	american	ADJ
cjel-3568	1182	129	recovery	recovery	NOUN
cjel-3568	1182	130	and	and	CCONJ
cjel-3568	1182	131	reinvestment	reinvestment	NOUN
cjel-3568	1182	132	act	act	PROPN
cjel-3568	1182	133	,	,	PUNCT
cjel-3568	1182	134	provided	provide	VERB
cjel-3568	1182	135	for	for	SCONJ
cjel-3568	1182	136	the	the	DET
cjel-3568	1182	137	federal	federal	ADJ
cjel-3568	1182	138	government	government	NOUN
cjel-3568	1182	139	to	to	PART
cjel-3568	1182	140	issue	issue	VERB
cjel-3568	1182	141	loan	loan	NOUN
cjel-3568	1182	142	guarantees	guarantee	NOUN
cjel-3568	1182	143	to	to	PART
cjel-3568	1182	144	bolster	bolster	VERB
cjel-3568	1182	145	the	the	DET
cjel-3568	1182	146	credit	credit	NOUN
cjel-3568	1182	147	market.272	market.272	NOUN
cjel-3568	1182	148	while	while	SCONJ
cjel-3568	1182	149	the	the	DET
cjel-3568	1182	150	changes	change	NOUN
cjel-3568	1182	151	in	in	ADP
cjel-3568	1182	152	the	the	DET
cjel-3568	1182	153	tax	tax	NOUN
cjel-3568	1182	154	credit	credit	NOUN
cjel-3568	1182	155	programs	program	NOUN
cjel-3568	1182	156	and	and	CCONJ
cjel-3568	1182	157	the	the	DET
cjel-3568	1182	158	provision	provision	NOUN
cjel-3568	1182	159	of	of	ADP
cjel-3568	1182	160	loan	loan	NOUN
cjel-3568	1182	161	guarantees	guarantee	NOUN
cjel-3568	1182	162	allowed	allow	VERB
cjel-3568	1182	163	the	the	DET
cjel-3568	1182	164	projects	project	NOUN
cjel-3568	1182	165	to	to	PART
cjel-3568	1182	166	move	move	VERB
cjel-3568	1182	167	forward	forward	ADV
cjel-3568	1182	168	again	again	ADV
cjel-3568	1182	169	,	,	PUNCT
cjel-3568	1182	170	the	the	DET
cjel-3568	1182	171	delays	delay	NOUN
cjel-3568	1182	172	and	and	CCONJ
cjel-3568	1182	173	closures	closure	NOUN
cjel-3568	1182	174	took	take	VERB
cjel-3568	1182	175	a	a	DET
cjel-3568	1182	176	significant	significant	ADJ
cjel-3568	1182	177	toll	toll	NOUN
cjel-3568	1182	178	on	on	ADP
cjel-3568	1182	179	the	the	DET
cjel-3568	1182	180	industry.273	industry.273	NOUN
cjel-3568	1182	181	the	the	DET
cjel-3568	1182	182	divergence	divergence	NOUN
cjel-3568	1182	183	in	in	ADP
cjel-3568	1182	184	the	the	DET
cjel-3568	1182	185	markets	market	NOUN
cjel-3568	1182	186	for	for	ADP
cjel-3568	1182	187	the	the	DET
cjel-3568	1182	188	two	two	NUM
cjel-3568	1182	189	sets	set	NOUN
cjel-3568	1182	190	of	of	ADP
cjel-3568	1182	191	subsidies	subsidy	NOUN
cjel-3568	1182	192	begs	beg	VERB
cjel-3568	1182	193	the	the	DET
cjel-3568	1182	194	question	question	NOUN
cjel-3568	1182	195	,	,	PUNCT
cjel-3568	1182	196	“	"	PUNCT
cjel-3568	1182	197	why	why	SCONJ
cjel-3568	1182	198	is	be	AUX
cjel-3568	1182	199	this	this	PRON
cjel-3568	1182	200	the	the	DET
cjel-3568	1182	201	case	case	NOUN
cjel-3568	1182	202	?	?	PUNCT
cjel-3568	1182	203	”	"	PUNCT
cjel-3568	1182	204	parts	part	NOUN
cjel-3568	1182	205	iv	iv	NOUN
cjel-3568	1182	206	and	and	CCONJ
cjel-3568	1182	207	v	v	PART
cjel-3568	1182	208	explore	explore	VERB
cjel-3568	1182	209	the	the	DET
cjel-3568	1182	210	ways	way	NOUN
cjel-3568	1182	211	the	the	DET
cjel-3568	1182	212	subsidies	subsidy	NOUN
cjel-3568	1182	213	’	'	PUNCT
cjel-3568	1182	214	structures	structure	NOUN
cjel-3568	1182	215	determine	determine	VERB
cjel-3568	1182	216	their	their	PRON
cjel-3568	1182	217	success	success	NOUN
cjel-3568	1182	218	and	and	CCONJ
cjel-3568	1182	219	failure	failure	NOUN
cjel-3568	1182	220	,	,	PUNCT
cjel-3568	1182	221	examine	examine	VERB
cjel-3568	1182	222	whether	whether	SCONJ
cjel-3568	1182	223	the	the	DET
cjel-3568	1182	224	differences	difference	NOUN
cjel-3568	1182	225	in	in	ADP
cjel-3568	1182	226	structure	structure	NOUN
cjel-3568	1182	227	are	be	AUX
cjel-3568	1182	228	a	a	DET
cjel-3568	1182	229	by	by	ADP
cjel-3568	1182	230	-	-	PUNCT
cjel-3568	1182	231	product	product	NOUN
cjel-3568	1182	232	of	of	ADP
cjel-3568	1182	233	history	history	NOUN
cjel-3568	1182	234	,	,	PUNCT
cjel-3568	1182	235	and	and	CCONJ
cjel-3568	1182	236	consider	consider	VERB
cjel-3568	1182	237	the	the	DET
cjel-3568	1182	238	impacts	impact	NOUN
cjel-3568	1182	239	of	of	ADP
cjel-3568	1182	240	politics	politic	NOUN
cjel-3568	1182	241	on	on	ADP
cjel-3568	1182	242	their	their	PRON
cjel-3568	1182	243	formation	formation	NOUN
cjel-3568	1182	244	and	and	CCONJ
cjel-3568	1182	245	longevity	longevity	NOUN
cjel-3568	1182	246	.	.	PUNCT
cjel-3568	1183	1	265	265	NUM
cjel-3568	1183	2	.	.	PUNCT
cjel-3568	1184	1	mann	mann	PROPN
cjel-3568	1184	2	&	&	CCONJ
cjel-3568	1184	3	rowe	rowe	PROPN
cjel-3568	1184	4	,	,	PUNCT
cjel-3568	1184	5	supra	supra	PROPN
cjel-3568	1184	6	note	note	NOUN
cjel-3568	1184	7	210	210	NUM
cjel-3568	1184	8	,	,	PUNCT
cjel-3568	1184	9	at	at	ADP
cjel-3568	1184	10	149	149	NUM
cjel-3568	1184	11	.	.	PUNCT
cjel-3568	1184	12	266	266	NUM
cjel-3568	1184	13	.	.	PUNCT
cjel-3568	1185	1	see	see	VERB
cjel-3568	1185	2	molly	molly	PROPN
cjel-3568	1185	3	f.	f.	PROPN
cjel-3568	1185	4	sherlock	sherlock	PROPN
cjel-3568	1185	5	,	,	PUNCT
cjel-3568	1185	6	cong	cong	PROPN
cjel-3568	1185	7	.	.	PUNCT
cjel-3568	1186	1	research	research	NOUN
cjel-3568	1186	2	serv	serv	PROPN
cjel-3568	1186	3	.	.	PROPN
cjel-3568	1186	4	,	,	PUNCT
cjel-3568	1186	5	the	the	DET
cjel-3568	1186	6	renewable	renewable	ADJ
cjel-3568	1186	7	electricity	electricity	NOUN
cjel-3568	1186	8	production	production	NOUN
cjel-3568	1186	9	tax	tax	NOUN
cjel-3568	1186	10	credit	credit	NOUN
cjel-3568	1186	11	:	:	PUNCT
cjel-3568	1186	12	in	in	ADP
cjel-3568	1186	13	brief	brief	ADJ
cjel-3568	1186	14	8	8	NUM
cjel-3568	1186	15	(	(	PUNCT
cjel-3568	1186	16	2014	2014	NUM
cjel-3568	1186	17	)	)	PUNCT
cjel-3568	1186	18	,	,	PUNCT
cjel-3568	1186	19	http://guarinicenter.org/wp-content/	http://guarinicenter.org/wp-content/	PROPN
cjel-3568	1186	20	uploads/2014/07	uploads/2014/07	PROPN
cjel-3568	1186	21	/	/	SYM
cjel-3568	1186	22	crs	crs	PROPN
cjel-3568	1186	23	-	-	PUNCT
cjel-3568	1186	24	ptc	ptc	NOUN
cjel-3568	1186	25	-	-	PUNCT
cjel-3568	1186	26	report	report	NOUN
cjel-3568	1186	27	-	-	PUNCT
cjel-3568	1186	28	of	of	ADP
cjel-3568	1186	29	-	-	PUNCT
cjel-3568	1186	30	april-7	april-7	NOUN
cjel-3568	1186	31	-	-	PROPN
cjel-3568	1186	32	2014.pdf	2014.pdf	PROPN
cjel-3568	1186	33	[	[	X
cjel-3568	1186	34	https://perma.cc/5slq-fbry	https://perma.cc/5slq-fbry	PROPN
cjel-3568	1186	35	]	]	X
cjel-3568	1186	36	.	.	PUNCT
cjel-3568	1187	1	267	267	X
cjel-3568	1187	2	.	.	PUNCT
cjel-3568	1188	1	see	see	VERB
cjel-3568	1188	2	mann	mann	PROPN
cjel-3568	1188	3	&	&	CCONJ
cjel-3568	1188	4	rowe	rowe	PROPN
cjel-3568	1188	5	,	,	PUNCT
cjel-3568	1188	6	supra	supra	PROPN
cjel-3568	1188	7	note	note	NOUN
cjel-3568	1188	8	210	210	NUM
cjel-3568	1188	9	,	,	PUNCT
cjel-3568	1188	10	at	at	ADP
cjel-3568	1188	11	149	149	NUM
cjel-3568	1188	12	.	.	PUNCT
cjel-3568	1188	13	268	268	NUM
cjel-3568	1188	14	.	.	PUNCT
cjel-3568	1189	1	see	see	VERB
cjel-3568	1189	2	renewable	renewable	ADJ
cjel-3568	1189	3	electricity	electricity	NOUN
cjel-3568	1189	4	production	production	NOUN
cjel-3568	1189	5	tax	tax	NOUN
cjel-3568	1189	6	credit	credit	NOUN
cjel-3568	1189	7	(	(	PUNCT
cjel-3568	1189	8	ptc	ptc	NOUN
cjel-3568	1189	9	)	)	PUNCT
cjel-3568	1190	1	,	,	PUNCT
cjel-3568	1190	2	supra	supra	PROPN
cjel-3568	1190	3	note	note	NOUN
cjel-3568	1190	4	215	215	NUM
cjel-3568	1190	5	.	.	PUNCT
cjel-3568	1191	1	the	the	DET
cjel-3568	1191	2	american	american	ADJ
cjel-3568	1191	3	taxpayer	taxpayer	PROPN
cjel-3568	1191	4	relief	relief	PROPN
cjel-3568	1191	5	act	act	NOUN
cjel-3568	1191	6	of	of	ADP
cjel-3568	1191	7	2012	2012	NUM
cjel-3568	1191	8	,	,	PUNCT
cjel-3568	1191	9	passed	pass	VERB
cjel-3568	1191	10	in	in	ADP
cjel-3568	1191	11	january	january	PROPN
cjel-3568	1191	12	2013	2013	NUM
cjel-3568	1191	13	,	,	PUNCT
cjel-3568	1191	14	extended	extend	VERB
cjel-3568	1191	15	the	the	DET
cjel-3568	1191	16	period	period	NOUN
cjel-3568	1191	17	in	in	ADP
cjel-3568	1191	18	which	which	PRON
cjel-3568	1191	19	the	the	DET
cjel-3568	1191	20	ptc	ptc	PROPN
cjel-3568	1191	21	eligible	eligible	ADJ
cjel-3568	1191	22	projects	project	NOUN
cjel-3568	1191	23	could	could	AUX
cjel-3568	1191	24	claim	claim	VERB
cjel-3568	1191	25	the	the	DET
cjel-3568	1191	26	itc	itc	PROPN
cjel-3568	1191	27	by	by	ADP
cjel-3568	1191	28	requiring	require	VERB
cjel-3568	1191	29	projects	project	NOUN
cjel-3568	1191	30	to	to	PART
cjel-3568	1191	31	begin	begin	VERB
cjel-3568	1191	32	construction	construction	NOUN
cjel-3568	1191	33	by	by	ADP
cjel-3568	1191	34	the	the	DET
cjel-3568	1191	35	end	end	NOUN
cjel-3568	1191	36	of	of	ADP
cjel-3568	1191	37	2013	2013	NUM
cjel-3568	1191	38	.	.	PUNCT
cjel-3568	1192	1	see	see	VERB
cjel-3568	1192	2	american	american	ADJ
cjel-3568	1192	3	taxpayer	taxpayer	PROPN
cjel-3568	1192	4	relief	relief	PROPN
cjel-3568	1192	5	act	act	NOUN
cjel-3568	1192	6	of	of	ADP
cjel-3568	1192	7	2012	2012	NUM
cjel-3568	1192	8	,	,	PUNCT
cjel-3568	1192	9	pub	pub	NOUN
cjel-3568	1192	10	.	.	PUNCT
cjel-3568	1193	1	l.	l.	PROPN
cjel-3568	1193	2	112	112	NUM
cjel-3568	1193	3	-	-	SYM
cjel-3568	1193	4	240	240	NUM
cjel-3568	1193	5	,	,	PUNCT
cjel-3568	1193	6	126	126	NUM
cjel-3568	1193	7	stat	stat	NOUN
cjel-3568	1193	8	.	.	PUNCT
cjel-3568	1194	1	2313	2313	NUM
cjel-3568	1194	2	(	(	PUNCT
cjel-3568	1194	3	to	to	PART
cjel-3568	1194	4	be	be	AUX
cjel-3568	1194	5	codified	codify	VERB
cjel-3568	1194	6	in	in	ADP
cjel-3568	1194	7	scattered	scatter	VERB
cjel-3568	1194	8	sections	section	NOUN
cjel-3568	1194	9	of	of	ADP
cjel-3568	1194	10	i.r.c	i.r.c	NOUN
cjel-3568	1194	11	.	.	PUNCT
cjel-3568	1194	12	)	)	PUNCT
cjel-3568	1194	13	.	.	PUNCT
cjel-3568	1195	1	269	269	NUM
cjel-3568	1195	2	.	.	PUNCT
cjel-3568	1195	3	see	see	VERB
cjel-3568	1195	4	bolinger	bolinger	NOUN
cjel-3568	1195	5	et	et	PROPN
cjel-3568	1195	6	al	al	PROPN
cjel-3568	1195	7	.	.	PROPN
cjel-3568	1195	8	,	,	PUNCT
cjel-3568	1195	9	supra	supra	PROPN
cjel-3568	1195	10	note	note	VERB
cjel-3568	1195	11	221	221	NUM
cjel-3568	1195	12	,	,	PUNCT
cjel-3568	1195	13	at	at	ADP
cjel-3568	1195	14	1	1	NUM
cjel-3568	1195	15	.	.	NUM
cjel-3568	1195	16	270	270	NUM
cjel-3568	1195	17	.	.	PUNCT
cjel-3568	1196	1	see	see	VERB
cjel-3568	1196	2	schwabe	schwabe	NOUN
cjel-3568	1196	3	,	,	PUNCT
cjel-3568	1196	4	cory	cory	PROPN
cjel-3568	1196	5	&	&	CCONJ
cjel-3568	1196	6	newcomb	newcomb	PROPN
cjel-3568	1196	7	,	,	PUNCT
cjel-3568	1196	8	supra	supra	PROPN
cjel-3568	1196	9	note	note	PROPN
cjel-3568	1196	10	196	196	NUM
cjel-3568	1196	11	,	,	PUNCT
cjel-3568	1196	12	at	at	ADP
cjel-3568	1196	13	3	3	NUM
cjel-3568	1196	14	.	.	NOUN
cjel-3568	1196	15	271	271	NUM
cjel-3568	1196	16	.	.	X
cjel-3568	1197	1	see	see	VERB
cjel-3568	1197	2	bolinger	bolinger	NOUN
cjel-3568	1197	3	et	et	PROPN
cjel-3568	1197	4	al	al	PROPN
cjel-3568	1197	5	.	.	PROPN
cjel-3568	1197	6	,	,	PUNCT
cjel-3568	1197	7	supra	supra	PROPN
cjel-3568	1197	8	note	note	VERB
cjel-3568	1197	9	221	221	NUM
cjel-3568	1197	10	,	,	PUNCT
cjel-3568	1197	11	at	at	ADP
cjel-3568	1197	12	1	1	NUM
cjel-3568	1197	13	.	.	PUNCT
cjel-3568	1198	1	when	when	SCONJ
cjel-3568	1198	2	developers	developer	NOUN
cjel-3568	1198	3	using	use	VERB
cjel-3568	1198	4	debt	debt	NOUN
cjel-3568	1198	5	for	for	ADP
cjel-3568	1198	6	construction	construction	NOUN
cjel-3568	1198	7	loans	loan	NOUN
cjel-3568	1198	8	and	and	CCONJ
cjel-3568	1198	9	down	down	ADP
cjel-3568	1198	10	payments	payment	NOUN
cjel-3568	1198	11	to	to	PART
cjel-3568	1198	12	secure	secure	VERB
cjel-3568	1198	13	the	the	DET
cjel-3568	1198	14	purchase	purchase	NOUN
cjel-3568	1198	15	of	of	ADP
cjel-3568	1198	16	equipment	equipment	NOUN
cjel-3568	1198	17	found	find	VERB
cjel-3568	1198	18	themselves	themselves	PRON
cjel-3568	1198	19	unable	unable	ADJ
cjel-3568	1198	20	to	to	PART
cjel-3568	1198	21	obtain	obtain	VERB
cjel-3568	1198	22	a	a	DET
cjel-3568	1198	23	loan	loan	NOUN
cjel-3568	1198	24	,	,	PUNCT
cjel-3568	1198	25	projects	project	NOUN
cjel-3568	1198	26	were	be	AUX
cjel-3568	1198	27	brought	bring	VERB
cjel-3568	1198	28	to	to	ADP
cjel-3568	1198	29	a	a	DET
cjel-3568	1198	30	halt	halt	NOUN
cjel-3568	1198	31	.	.	PUNCT
cjel-3568	1199	1	see	see	VERB
cjel-3568	1199	2	i	i	PRON
cjel-3568	1199	3	d.	d.	PROPN
cjel-3568	1199	4	272	272	NUM
cjel-3568	1199	5	.	.	PUNCT
cjel-3568	1200	1	see	see	VERB
cjel-3568	1200	2	schwabe	schwabe	NOUN
cjel-3568	1200	3	,	,	PUNCT
cjel-3568	1200	4	cory	cory	PROPN
cjel-3568	1200	5	&	&	CCONJ
cjel-3568	1200	6	newcomb	newcomb	PROPN
cjel-3568	1200	7	,	,	PUNCT
cjel-3568	1200	8	supra	supra	PROPN
cjel-3568	1200	9	note	note	PROPN
cjel-3568	1200	10	196	196	NUM
cjel-3568	1200	11	,	,	PUNCT
cjel-3568	1200	12	at	at	ADP
cjel-3568	1200	13	3	3	NUM
cjel-3568	1200	14	.	.	NOUN
cjel-3568	1200	15	273	273	NUM
cjel-3568	1200	16	.	.	PUNCT
cjel-3568	1201	1	see	see	VERB
cjel-3568	1201	2	bolinger	bolinger	NOUN
cjel-3568	1201	3	et	et	PROPN
cjel-3568	1201	4	al	al	PROPN
cjel-3568	1201	5	.	.	PROPN
cjel-3568	1201	6	,	,	PUNCT
cjel-3568	1201	7	supra	supra	PROPN
cjel-3568	1201	8	note	note	VERB
cjel-3568	1201	9	221	221	NUM
cjel-3568	1201	10	,	,	PUNCT
cjel-3568	1201	11	at	at	ADP
cjel-3568	1201	12	1	1	NUM
cjel-3568	1201	13	.	.	NUM
cjel-3568	1201	14	104	104	NUM
cjel-3568	1201	15	columbia	columbia	PROPN
cjel-3568	1201	16	journal	journal	PROPN
cjel-3568	1201	17	of	of	ADP
cjel-3568	1201	18	environmental	environmental	ADJ
cjel-3568	1201	19	law	law	NOUN
cjel-3568	1202	1	[	[	X
cjel-3568	1202	2	vol	vol	NOUN
cjel-3568	1202	3	.	.	PUNCT
cjel-3568	1203	1	41:1	41:1	NUM
cjel-3568	1203	2	iv	iv	NOUN
cjel-3568	1203	3	.	.	PUNCT
cjel-3568	1203	4	structural	structural	ADJ
cjel-3568	1203	5	analysis	analysis	NOUN
cjel-3568	1203	6	this	this	DET
cjel-3568	1203	7	part	part	NOUN
cjel-3568	1203	8	examines	examine	VERB
cjel-3568	1203	9	qualitative	qualitative	ADJ
cjel-3568	1203	10	differences	difference	NOUN
cjel-3568	1203	11	in	in	ADP
cjel-3568	1203	12	the	the	DET
cjel-3568	1203	13	way	way	NOUN
cjel-3568	1203	14	the	the	DET
cjel-3568	1203	15	structures	structure	NOUN
cjel-3568	1203	16	of	of	ADP
cjel-3568	1203	17	the	the	DET
cjel-3568	1203	18	two	two	NUM
cjel-3568	1203	19	sets	set	NOUN
cjel-3568	1203	20	of	of	ADP
cjel-3568	1203	21	tax	tax	NOUN
cjel-3568	1203	22	subsidies	subsidy	NOUN
cjel-3568	1203	23	are	be	AUX
cjel-3568	1203	24	designed	design	VERB
cjel-3568	1203	25	,	,	PUNCT
cjel-3568	1203	26	along	along	ADP
cjel-3568	1203	27	three	three	NUM
cjel-3568	1203	28	interrelated	interrelated	ADJ
cjel-3568	1203	29	dimensions	dimension	NOUN
cjel-3568	1203	30	:	:	PUNCT
cjel-3568	1203	31	(	(	PUNCT
cjel-3568	1203	32	1	1	X
cjel-3568	1203	33	)	)	PUNCT
cjel-3568	1203	34	marketability	marketability	NOUN
cjel-3568	1203	35	and	and	CCONJ
cjel-3568	1203	36	liquidity	liquidity	NOUN
cjel-3568	1203	37	,	,	PUNCT
cjel-3568	1203	38	(	(	PUNCT
cjel-3568	1203	39	2	2	X
cjel-3568	1203	40	)	)	PUNCT
cjel-3568	1203	41	information	information	NOUN
cjel-3568	1203	42	and	and	CCONJ
cjel-3568	1203	43	transaction	transaction	NOUN
cjel-3568	1203	44	costs	cost	NOUN
cjel-3568	1203	45	,	,	PUNCT
cjel-3568	1203	46	and	and	CCONJ
cjel-3568	1203	47	(	(	PUNCT
cjel-3568	1203	48	3	3	X
cjel-3568	1203	49	)	)	PUNCT
cjel-3568	1203	50	risk	risk	NOUN
cjel-3568	1203	51	and	and	CCONJ
cjel-3568	1203	52	uncertainty	uncertainty	NOUN
cjel-3568	1203	53	.	.	PUNCT
cjel-3568	1204	1	a.	a.	NOUN
cjel-3568	1204	2	liquidity	liquidity	PROPN
cjel-3568	1204	3	and	and	CCONJ
cjel-3568	1204	4	marketability	marketability	NOUN
cjel-3568	1204	5	interests	interest	NOUN
cjel-3568	1204	6	in	in	ADP
cjel-3568	1204	7	publicly	publicly	ADV
cjel-3568	1204	8	traded	trade	VERB
cjel-3568	1204	9	partnerships	partnership	NOUN
cjel-3568	1204	10	under	under	ADP
cjel-3568	1204	11	section	section	NOUN
cjel-3568	1204	12	7704(c	7704(c	NOUN
cjel-3568	1204	13	)	)	PUNCT
cjel-3568	1204	14	are	be	AUX
cjel-3568	1204	15	attractive	attractive	ADJ
cjel-3568	1204	16	investments	investment	NOUN
cjel-3568	1204	17	because	because	SCONJ
cjel-3568	1204	18	they	they	PRON
cjel-3568	1204	19	offer	offer	VERB
cjel-3568	1204	20	investors	investor	NOUN
cjel-3568	1204	21	the	the	DET
cjel-3568	1204	22	unique	unique	ADJ
cjel-3568	1204	23	combination	combination	NOUN
cjel-3568	1204	24	of	of	ADP
cjel-3568	1204	25	a	a	DET
cjel-3568	1204	26	predictable	predictable	ADJ
cjel-3568	1204	27	stream	stream	NOUN
cjel-3568	1204	28	of	of	ADP
cjel-3568	1204	29	income	income	NOUN
cjel-3568	1204	30	and	and	CCONJ
cjel-3568	1204	31	a	a	DET
cjel-3568	1204	32	tax	tax	NOUN
cjel-3568	1204	33	shelter	shelter	NOUN
cjel-3568	1204	34	for	for	ADP
cjel-3568	1204	35	that	that	DET
cjel-3568	1204	36	income.274	income.274	NOUN
cjel-3568	1204	37	the	the	DET
cjel-3568	1204	38	units	unit	NOUN
cjel-3568	1204	39	are	be	AUX
cjel-3568	1204	40	easily	easily	ADV
cjel-3568	1204	41	acquired	acquire	VERB
cjel-3568	1204	42	and	and	CCONJ
cjel-3568	1204	43	sold	sell	VERB
cjel-3568	1204	44	because	because	SCONJ
cjel-3568	1204	45	they	they	PRON
cjel-3568	1204	46	are	be	AUX
cjel-3568	1204	47	fungible	fungible	ADJ
cjel-3568	1204	48	and	and	CCONJ
cjel-3568	1204	49	traded	trade	VERB
cjel-3568	1204	50	on	on	ADP
cjel-3568	1204	51	a	a	DET
cjel-3568	1204	52	public	public	ADJ
cjel-3568	1204	53	exchange.275	exchange.275	NOUN
cjel-3568	1204	54	while	while	SCONJ
cjel-3568	1204	55	tax	tax	NOUN
cjel-3568	1204	56	and	and	CCONJ
cjel-3568	1204	57	other	other	ADJ
cjel-3568	1204	58	limitations	limitation	NOUN
cjel-3568	1204	59	,	,	PUNCT
cjel-3568	1204	60	such	such	ADJ
cjel-3568	1204	61	as	as	ADP
cjel-3568	1204	62	the	the	DET
cjel-3568	1204	63	passive	passive	ADJ
cjel-3568	1204	64	activity	activity	NOUN
cjel-3568	1204	65	loss	loss	NOUN
cjel-3568	1204	66	rules	rule	NOUN
cjel-3568	1204	67	,	,	PUNCT
cjel-3568	1204	68	have	have	AUX
cjel-3568	1204	69	generally	generally	ADV
cjel-3568	1204	70	kept	keep	VERB
cjel-3568	1204	71	retail	retail	ADJ
cjel-3568	1204	72	investors	investor	NOUN
cjel-3568	1204	73	from	from	ADP
cjel-3568	1204	74	buying	buy	VERB
cjel-3568	1204	75	units	unit	NOUN
cjel-3568	1204	76	in	in	ADP
cjel-3568	1204	77	publicly	publicly	ADV
cjel-3568	1204	78	traded	trade	VERB
cjel-3568	1204	79	partnerships	partnership	NOUN
cjel-3568	1204	80	directly	directly	ADV
cjel-3568	1204	81	,	,	PUNCT
cjel-3568	1204	82	a	a	DET
cjel-3568	1204	83	2004	2004	NUM
cjel-3568	1204	84	change	change	NOUN
cjel-3568	1204	85	in	in	ADP
cjel-3568	1204	86	the	the	DET
cjel-3568	1204	87	rules	rule	NOUN
cjel-3568	1204	88	for	for	ADP
cjel-3568	1204	89	mutual	mutual	ADJ
cjel-3568	1204	90	funds	fund	NOUN
cjel-3568	1204	91	has	have	AUX
cjel-3568	1204	92	expanded	expand	VERB
cjel-3568	1204	93	access	access	NOUN
cjel-3568	1204	94	to	to	ADP
cjel-3568	1204	95	small	small	ADJ
cjel-3568	1204	96	retail	retail	ADJ
cjel-3568	1204	97	investors.276	investors.276	NOUN
cjel-3568	1204	98	in	in	ADP
cjel-3568	1204	99	addition	addition	NOUN
cjel-3568	1204	100	,	,	PUNCT
cjel-3568	1204	101	the	the	DET
cjel-3568	1204	102	pooling	pooling	NOUN
cjel-3568	1204	103	of	of	ADP
cjel-3568	1204	104	risks	risk	NOUN
cjel-3568	1204	105	from	from	ADP
cjel-3568	1204	106	the	the	DET
cjel-3568	1204	107	securitization	securitization	NOUN
cjel-3568	1204	108	of	of	ADP
cjel-3568	1204	109	many	many	ADJ
cjel-3568	1204	110	interests	interest	NOUN
cjel-3568	1204	111	in	in	ADP
cjel-3568	1204	112	natural	natural	ADJ
cjel-3568	1204	113	resources	resource	NOUN
cjel-3568	1204	114	makes	make	VERB
cjel-3568	1204	115	these	these	DET
cjel-3568	1204	116	investments	investment	NOUN
cjel-3568	1204	117	more	more	ADV
cjel-3568	1204	118	attractive	attractive	ADJ
cjel-3568	1204	119	.	.	PUNCT
cjel-3568	1205	1	in	in	ADP
cjel-3568	1205	2	contrast	contrast	NOUN
cjel-3568	1205	3	,	,	PUNCT
cjel-3568	1205	4	tax	tax	NOUN
cjel-3568	1205	5	credit	credit	NOUN
cjel-3568	1205	6	projects	project	NOUN
cjel-3568	1205	7	have	have	VERB
cjel-3568	1205	8	inherent	inherent	ADJ
cjel-3568	1205	9	limitations	limitation	NOUN
cjel-3568	1205	10	on	on	ADP
cjel-3568	1205	11	marketability	marketability	NOUN
cjel-3568	1205	12	and	and	CCONJ
cjel-3568	1205	13	liquidity	liquidity	NOUN
cjel-3568	1205	14	.	.	PUNCT
cjel-3568	1206	1	to	to	ADP
cjel-3568	1206	2	the	the	DET
cjel-3568	1206	3	extent	extent	NOUN
cjel-3568	1206	4	developers	developer	NOUN
cjel-3568	1206	5	can	can	AUX
cjel-3568	1206	6	not	not	PART
cjel-3568	1206	7	use	use	VERB
cjel-3568	1206	8	the	the	DET
cjel-3568	1206	9	tax	tax	NOUN
cjel-3568	1206	10	credits	credit	NOUN
cjel-3568	1206	11	themselves	themselves	PRON
cjel-3568	1206	12	,	,	PUNCT
cjel-3568	1206	13	they	they	PRON
cjel-3568	1206	14	create	create	VERB
cjel-3568	1206	15	business	business	NOUN
cjel-3568	1206	16	organizational	organizational	ADJ
cjel-3568	1206	17	structures	structure	NOUN
cjel-3568	1206	18	that	that	PRON
cjel-3568	1206	19	allow	allow	VERB
cjel-3568	1206	20	the	the	DET
cjel-3568	1206	21	benefit	benefit	NOUN
cjel-3568	1206	22	of	of	ADP
cjel-3568	1206	23	the	the	DET
cjel-3568	1206	24	credits	credit	NOUN
cjel-3568	1206	25	to	to	PART
cjel-3568	1206	26	flow	flow	VERB
cjel-3568	1206	27	through	through	ADP
cjel-3568	1206	28	to	to	ADP
cjel-3568	1206	29	other	other	ADJ
cjel-3568	1206	30	tax	tax	NOUN
cjel-3568	1206	31	credit	credit	NOUN
cjel-3568	1206	32	investors.277	investors.277	NOUN
cjel-3568	1206	33	in	in	ADP
cjel-3568	1206	34	order	order	NOUN
cjel-3568	1206	35	to	to	PART
cjel-3568	1206	36	use	use	VERB
cjel-3568	1206	37	tax	tax	NOUN
cjel-3568	1206	38	credits	credit	NOUN
cjel-3568	1206	39	,	,	PUNCT
cjel-3568	1206	40	an	an	DET
cjel-3568	1206	41	investor	investor	NOUN
cjel-3568	1206	42	will	will	AUX
cjel-3568	1206	43	need	need	VERB
cjel-3568	1206	44	to	to	PART
cjel-3568	1206	45	have	have	VERB
cjel-3568	1206	46	positive	positive	ADJ
cjel-3568	1206	47	tax	tax	NOUN
cjel-3568	1206	48	liability	liability	NOUN
cjel-3568	1206	49	.	.	PUNCT
cjel-3568	1207	1	tax	tax	NOUN
cjel-3568	1207	2	-	-	PUNCT
cjel-3568	1207	3	exempt	exempt	ADJ
cjel-3568	1207	4	entities	entity	NOUN
cjel-3568	1207	5	,	,	PUNCT
cjel-3568	1207	6	such	such	ADJ
cjel-3568	1207	7	as	as	ADP
cjel-3568	1207	8	pension	pension	NOUN
cjel-3568	1207	9	funds	fund	NOUN
cjel-3568	1207	10	,	,	PUNCT
cjel-3568	1207	11	sovereign	sovereign	ADJ
cjel-3568	1207	12	wealth	wealth	NOUN
cjel-3568	1207	13	funds	fund	NOUN
cjel-3568	1207	14	,	,	PUNCT
cjel-3568	1207	15	and	and	CCONJ
cjel-3568	1207	16	public	public	ADJ
cjel-3568	1207	17	utilities	utility	NOUN
cjel-3568	1207	18	have	have	VERB
cjel-3568	1207	19	no	no	DET
cjel-3568	1207	20	tax	tax	NOUN
cjel-3568	1207	21	liability	liability	NOUN
cjel-3568	1207	22	and	and	CCONJ
cjel-3568	1207	23	can	can	AUX
cjel-3568	1207	24	not	not	PART
cjel-3568	1207	25	use	use	VERB
cjel-3568	1207	26	the	the	DET
cjel-3568	1207	27	credits	credit	NOUN
cjel-3568	1207	28	.	.	PUNCT
cjel-3568	1208	1	second	second	ADJ
cjel-3568	1208	2	,	,	PUNCT
cjel-3568	1208	3	because	because	SCONJ
cjel-3568	1208	4	the	the	DET
cjel-3568	1208	5	credits	credit	NOUN
cjel-3568	1208	6	are	be	AUX
cjel-3568	1208	7	delivered	deliver	VERB
cjel-3568	1208	8	over	over	ADP
cjel-3568	1208	9	a	a	DET
cjel-3568	1208	10	fiveor	fiveor	NOUN
cjel-3568	1208	11	ten	ten	NUM
cjel-3568	1208	12	-	-	PUNCT
cjel-3568	1208	13	year	year	NOUN
cjel-3568	1208	14	period	period	NOUN
cjel-3568	1208	15	,	,	PUNCT
cjel-3568	1208	16	the	the	DET
cjel-3568	1208	17	only	only	ADJ
cjel-3568	1208	18	investors	investor	NOUN
cjel-3568	1208	19	able	able	ADJ
cjel-3568	1208	20	to	to	PART
cjel-3568	1208	21	take	take	VERB
cjel-3568	1208	22	full	full	ADJ
cjel-3568	1208	23	advantage	advantage	NOUN
cjel-3568	1208	24	of	of	ADP
cjel-3568	1208	25	the	the	DET
cjel-3568	1208	26	credits	credit	NOUN
cjel-3568	1208	27	are	be	AUX
cjel-3568	1208	28	those	those	PRON
cjel-3568	1208	29	with	with	ADP
cjel-3568	1208	30	a	a	DET
cjel-3568	1208	31	predictable	predictable	ADJ
cjel-3568	1208	32	level	level	NOUN
cjel-3568	1208	33	of	of	ADP
cjel-3568	1208	34	tax	tax	NOUN
cjel-3568	1208	35	liability.278	liability.278	NOUN
cjel-3568	1208	36	the	the	DET
cjel-3568	1208	37	primary	primary	ADJ
cjel-3568	1208	38	investors	investor	NOUN
cjel-3568	1208	39	in	in	ADP
cjel-3568	1208	40	tax	tax	NOUN
cjel-3568	1208	41	credits	credit	NOUN
cjel-3568	1208	42	include	include	VERB
cjel-3568	1208	43	investment	investment	NOUN
cjel-3568	1208	44	banks	bank	NOUN
cjel-3568	1208	45	,	,	PUNCT
cjel-3568	1208	46	commercial	commercial	ADJ
cjel-3568	1208	47	274	274	NUM
cjel-3568	1208	48	.	.	PUNCT
cjel-3568	1209	1	see	see	VERB
cjel-3568	1209	2	fields	field	NOUN
cjel-3568	1209	3	et	et	PROPN
cjel-3568	1209	4	al	al	PROPN
cjel-3568	1209	5	.	.	PROPN
cjel-3568	1209	6	,	,	PUNCT
cjel-3568	1209	7	supra	supra	PROPN
cjel-3568	1209	8	note	note	PROPN
cjel-3568	1209	9	157	157	NUM
cjel-3568	1209	10	,	,	PUNCT
cjel-3568	1209	11	at	at	ADP
cjel-3568	1209	12	30	30	NUM
cjel-3568	1209	13	.	.	PUNCT
cjel-3568	1210	1	275	275	NUM
cjel-3568	1210	2	.	.	PUNCT
cjel-3568	1211	1	see	see	VERB
cjel-3568	1211	2	i	i	PRON
cjel-3568	1211	3	d.	d.	PROPN
cjel-3568	1211	4	276	276	NUM
cjel-3568	1211	5	.	.	PUNCT
cjel-3568	1212	1	see	see	VERB
cjel-3568	1212	2	american	american	ADJ
cjel-3568	1212	3	jobs	job	NOUN
cjel-3568	1212	4	creation	creation	PROPN
cjel-3568	1212	5	act	act	NOUN
cjel-3568	1212	6	of	of	ADP
cjel-3568	1212	7	2004	2004	NUM
cjel-3568	1212	8	,	,	PUNCT
cjel-3568	1212	9	pub	pub	NOUN
cjel-3568	1212	10	.	.	PUNCT
cjel-3568	1213	1	l.	l.	PROPN
cjel-3568	1213	2	no	no	INTJ
cjel-3568	1213	3	.	.	PROPN
cjel-3568	1214	1	108	108	NUM
cjel-3568	1214	2	-	-	SYM
cjel-3568	1214	3	357	357	NUM
cjel-3568	1214	4	,	,	PUNCT
cjel-3568	1214	5	§	§	PROPN
cjel-3568	1214	6	331	331	NUM
cjel-3568	1214	7	,	,	PUNCT
cjel-3568	1214	8	118	118	NUM
cjel-3568	1214	9	stat	stat	NOUN
cjel-3568	1214	10	.	.	PUNCT
cjel-3568	1215	1	1418	1418	NUM
cjel-3568	1215	2	,	,	PUNCT
cjel-3568	1215	3	1476	1476	NUM
cjel-3568	1215	4	(	(	PUNCT
cjel-3568	1215	5	2004	2004	NUM
cjel-3568	1215	6	)	)	PUNCT
cjel-3568	1215	7	(	(	PUNCT
cjel-3568	1215	8	codified	codify	VERB
cjel-3568	1215	9	at	at	ADP
cjel-3568	1215	10	i.r.c	i.r.c	NOUN
cjel-3568	1215	11	.	.	PUNCT
cjel-3568	1216	1	§	§	PROPN
cjel-3568	1216	2	851(b	851(b	PROPN
cjel-3568	1216	3	)	)	PUNCT
cjel-3568	1216	4	(	(	PUNCT
cjel-3568	1216	5	supp	supp	PROPN
cjel-3568	1216	6	.	.	PUNCT
cjel-3568	1216	7	2014	2014	NUM
cjel-3568	1216	8	)	)	PUNCT
cjel-3568	1216	9	)	)	PUNCT
cjel-3568	1217	1	(	(	PUNCT
cjel-3568	1217	2	treating	treat	VERB
cjel-3568	1217	3	net	net	ADJ
cjel-3568	1217	4	income	income	NOUN
cjel-3568	1217	5	from	from	ADP
cjel-3568	1217	6	publicly	publicly	ADV
cjel-3568	1217	7	traded	trade	VERB
cjel-3568	1217	8	partnerships	partnership	NOUN
cjel-3568	1217	9	as	as	ADP
cjel-3568	1217	10	qualifying	qualify	VERB
cjel-3568	1217	11	income	income	NOUN
cjel-3568	1217	12	of	of	ADP
cjel-3568	1217	13	regulated	regulated	ADJ
cjel-3568	1217	14	investment	investment	NOUN
cjel-3568	1217	15	companies	company	NOUN
cjel-3568	1217	16	)	)	PUNCT
cjel-3568	1217	17	;	;	PUNCT
cjel-3568	1217	18	see	see	VERB
cjel-3568	1217	19	also	also	ADV
cjel-3568	1217	20	sherlock	sherlock	PROPN
cjel-3568	1217	21	&	&	CCONJ
cjel-3568	1217	22	keightley	keightley	PROPN
cjel-3568	1217	23	,	,	PUNCT
cjel-3568	1217	24	supra	supra	PROPN
cjel-3568	1217	25	note	note	PROPN
cjel-3568	1217	26	157	157	NUM
cjel-3568	1217	27	,	,	PUNCT
cjel-3568	1217	28	at	at	ADP
cjel-3568	1217	29	6–7	6–7	NUM
cjel-3568	1217	30	.	.	PUNCT
cjel-3568	1217	31	277	277	NUM
cjel-3568	1217	32	.	.	PUNCT
cjel-3568	1218	1	see	see	VERB
cjel-3568	1218	2	,	,	PUNCT
cjel-3568	1218	3	e.g.	e.g.	ADV
cjel-3568	1218	4	,	,	PUNCT
cjel-3568	1218	5	schwabe	schwabe	NOUN
cjel-3568	1218	6	,	,	PUNCT
cjel-3568	1218	7	cory	cory	PROPN
cjel-3568	1218	8	&	&	CCONJ
cjel-3568	1218	9	newcomb	newcomb	PROPN
cjel-3568	1218	10	,	,	PUNCT
cjel-3568	1218	11	supra	supra	PROPN
cjel-3568	1218	12	note	note	PROPN
cjel-3568	1218	13	196	196	NUM
cjel-3568	1218	14	,	,	PUNCT
cjel-3568	1218	15	at	at	ADP
cjel-3568	1218	16	2–3	2–3	NUM
cjel-3568	1218	17	.	.	PUNCT
cjel-3568	1219	1	this	this	PRON
cjel-3568	1219	2	increases	increase	VERB
cjel-3568	1219	3	transaction	transaction	NOUN
cjel-3568	1219	4	costs	cost	NOUN
cjel-3568	1219	5	.	.	PUNCT
cjel-3568	1220	1	278	278	NUM
cjel-3568	1220	2	.	.	PUNCT
cjel-3568	1220	3	see	see	VERB
cjel-3568	1220	4	i	i	PRON
cjel-3568	1220	5	d.	d.	PROPN
cjel-3568	1220	6	at	at	ADP
cjel-3568	1220	7	3	3	NUM
cjel-3568	1220	8	.	.	NOUN
cjel-3568	1220	9	2016	2016	NUM
cjel-3568	1220	10	]	]	PUNCT
cjel-3568	1220	11	picking	pick	VERB
cjel-3568	1220	12	winners	winner	NOUN
cjel-3568	1220	13	and	and	CCONJ
cjel-3568	1220	14	losers	loser	NOUN
cjel-3568	1220	15	105	105	NUM
cjel-3568	1220	16	banks	bank	NOUN
cjel-3568	1220	17	,	,	PUNCT
cjel-3568	1220	18	and	and	CCONJ
cjel-3568	1220	19	insurance	insurance	NOUN
cjel-3568	1220	20	companies.279	companies.279	VERB
cjel-3568	1220	21	the	the	DET
cjel-3568	1220	22	number	number	NOUN
cjel-3568	1220	23	of	of	ADP
cjel-3568	1220	24	tax	tax	NOUN
cjel-3568	1220	25	credit	credit	NOUN
cjel-3568	1220	26	investors	investor	NOUN
cjel-3568	1220	27	for	for	ADP
cjel-3568	1220	28	renewable	renewable	ADJ
cjel-3568	1220	29	energy	energy	NOUN
cjel-3568	1220	30	has	have	AUX
cjel-3568	1220	31	dropped	drop	VERB
cjel-3568	1220	32	significantly	significantly	ADV
cjel-3568	1220	33	as	as	ADP
cjel-3568	1220	34	a	a	DET
cjel-3568	1220	35	result	result	NOUN
cjel-3568	1220	36	of	of	ADP
cjel-3568	1220	37	the	the	DET
cjel-3568	1220	38	decline	decline	NOUN
cjel-3568	1220	39	in	in	ADP
cjel-3568	1220	40	the	the	DET
cjel-3568	1220	41	corporate	corporate	ADJ
cjel-3568	1220	42	tax	tax	NOUN
cjel-3568	1220	43	base,280	base,280	VERB
cjel-3568	1220	44	the	the	DET
cjel-3568	1220	45	impacts	impact	NOUN
cjel-3568	1220	46	of	of	ADP
cjel-3568	1220	47	economic	economic	ADJ
cjel-3568	1220	48	recession,281	recession,281	ADV
cjel-3568	1220	49	and	and	CCONJ
cjel-3568	1220	50	the	the	DET
cjel-3568	1220	51	subsequent	subsequent	ADJ
cjel-3568	1220	52	tightening	tightening	NOUN
cjel-3568	1220	53	of	of	ADP
cjel-3568	1220	54	credit	credit	NOUN
cjel-3568	1220	55	markets.282	markets.282	PROPN
cjel-3568	1220	56	279	279	NUM
cjel-3568	1220	57	.	.	PUNCT
cjel-3568	1221	1	see	see	VERB
cjel-3568	1221	2	i	i	PRON
cjel-3568	1221	3	d.	d.	PROPN
cjel-3568	1221	4	280	280	NUM
cjel-3568	1221	5	.	.	PUNCT
cjel-3568	1222	1	as	as	SCONJ
cjel-3568	1222	2	the	the	DET
cjel-3568	1222	3	corporate	corporate	ADJ
cjel-3568	1222	4	tax	tax	NOUN
cjel-3568	1222	5	base	base	NOUN
cjel-3568	1222	6	has	have	AUX
cjel-3568	1222	7	declined	decline	VERB
cjel-3568	1222	8	,	,	PUNCT
cjel-3568	1222	9	the	the	DET
cjel-3568	1222	10	demand	demand	NOUN
cjel-3568	1222	11	for	for	ADP
cjel-3568	1222	12	tax	tax	NOUN
cjel-3568	1222	13	credits	credit	NOUN
cjel-3568	1222	14	has	have	AUX
cjel-3568	1222	15	waned	wane	VERB
cjel-3568	1222	16	.	.	PUNCT
cjel-3568	1223	1	see	see	AUX
cjel-3568	1223	2	jia	jia	PROPN
cjel-3568	1223	3	lynn	lynn	PROPN
cjel-3568	1223	4	yang	yang	PROPN
cjel-3568	1223	5	,	,	PUNCT
cjel-3568	1223	6	post	post	VERB
cjel-3568	1223	7	analysis	analysis	NOUN
cjel-3568	1223	8	of	of	ADP
cjel-3568	1223	9	dow	dow	NOUN
cjel-3568	1223	10	30	30	NUM
cjel-3568	1223	11	firms	firm	NOUN
cjel-3568	1223	12	shows	show	VERB
cjel-3568	1223	13	declining	decline	VERB
cjel-3568	1223	14	tax	tax	NOUN
cjel-3568	1223	15	burden	burden	NOUN
cjel-3568	1223	16	as	as	ADP
cjel-3568	1223	17	a	a	DET
cjel-3568	1223	18	share	share	NOUN
cjel-3568	1223	19	of	of	ADP
cjel-3568	1223	20	profits	profit	NOUN
cjel-3568	1223	21	,	,	PUNCT
cjel-3568	1223	22	wash	wash	NOUN
cjel-3568	1223	23	.	.	PUNCT
cjel-3568	1224	1	post	post	NOUN
cjel-3568	1224	2	(	(	PUNCT
cjel-3568	1224	3	mar	mar	PROPN
cjel-3568	1224	4	.	.	PROPN
cjel-3568	1224	5	26	26	NUM
cjel-3568	1224	6	,	,	PUNCT
cjel-3568	1224	7	2013	2013	NUM
cjel-3568	1224	8	)	)	PUNCT
cjel-3568	1224	9	,	,	PUNCT
cjel-3568	1224	10	https://www.washingtonpost.com/business/economy/postanalysis-of-dow-30-firms-shows-declining-tax-burden-as-a-share-of-profits/2013/03/26/	https://www.washingtonpost.com/business/economy/postanalysis-of-dow-30-firms-shows-declining-tax-burden-as-a-share-of-profits/2013/03/26/	PROPN
cjel-3568	1224	11	3dfe5132	3dfe5132	NUM
cjel-3568	1224	12	-	-	PUNCT
cjel-3568	1224	13	7b9a-11e2	7b9a-11e2	NUM
cjel-3568	1224	14	-	-	PUNCT
cjel-3568	1224	15	82e8	82e8	NUM
cjel-3568	1224	16	-	-	PUNCT
cjel-3568	1224	17	61a46c2cde3d_story.html[http://perma.cc	61a46c2cde3d_story.html[http://perma.cc	NUM
cjel-3568	1224	18	/	/	SYM
cjel-3568	1224	19	fg4e	fg4e	NOUN
cjel-3568	1224	20	-	-	PUNCT
cjel-3568	1224	21	ztwb	ztwb	NOUN
cjel-3568	1224	22	]	]	PUNCT
cjel-3568	1224	23	(	(	PUNCT
cjel-3568	1224	24	describing	describe	VERB
cjel-3568	1224	25	heightened	heighten	VERB
cjel-3568	1224	26	corporate	corporate	ADJ
cjel-3568	1224	27	profits	profit	NOUN
cjel-3568	1224	28	,	,	PUNCT
cjel-3568	1224	29	declining	decline	VERB
cjel-3568	1224	30	corporate	corporate	ADJ
cjel-3568	1224	31	tax	tax	NOUN
cjel-3568	1224	32	revenues	revenue	NOUN
cjel-3568	1224	33	,	,	PUNCT
cjel-3568	1224	34	and	and	CCONJ
cjel-3568	1224	35	corporate	corporate	ADJ
cjel-3568	1224	36	tax	tax	NOUN
cjel-3568	1224	37	planning	planning	NOUN
cjel-3568	1224	38	to	to	PART
cjel-3568	1224	39	shift	shift	VERB
cjel-3568	1224	40	income	income	NOUN
cjel-3568	1224	41	across	across	ADP
cjel-3568	1224	42	national	national	ADJ
cjel-3568	1224	43	boundaries	boundary	NOUN
cjel-3568	1224	44	and	and	CCONJ
cjel-3568	1224	45	reduce	reduce	VERB
cjel-3568	1224	46	their	their	PRON
cjel-3568	1224	47	overall	overall	ADJ
cjel-3568	1224	48	tax	tax	NOUN
cjel-3568	1224	49	burden	burden	NOUN
cjel-3568	1224	50	)	)	PUNCT
cjel-3568	1224	51	.	.	PUNCT
cjel-3568	1225	1	there	there	PRON
cjel-3568	1225	2	are	be	VERB
cjel-3568	1225	3	several	several	ADJ
cjel-3568	1225	4	theories	theory	NOUN
cjel-3568	1225	5	for	for	ADP
cjel-3568	1225	6	the	the	DET
cjel-3568	1225	7	reduction	reduction	NOUN
cjel-3568	1225	8	in	in	ADP
cjel-3568	1225	9	the	the	DET
cjel-3568	1225	10	corporate	corporate	ADJ
cjel-3568	1225	11	tax	tax	NOUN
cjel-3568	1225	12	base	base	NOUN
cjel-3568	1225	13	.	.	PUNCT
cjel-3568	1226	1	alan	alan	PROPN
cjel-3568	1226	2	j.	j.	PROPN
cjel-3568	1226	3	auerbach	auerbach	PROPN
cjel-3568	1226	4	,	,	PUNCT
cjel-3568	1226	5	why	why	SCONJ
cjel-3568	1226	6	have	have	VERB
cjel-3568	1226	7	corporate	corporate	ADJ
cjel-3568	1226	8	tax	tax	NOUN
cjel-3568	1226	9	revenues	revenue	NOUN
cjel-3568	1226	10	declined	decline	VERB
cjel-3568	1226	11	?	?	PUNCT
cjel-3568	1227	1	another	another	DET
cjel-3568	1227	2	look	look	NOUN
cjel-3568	1227	3	,	,	PUNCT
cjel-3568	1227	4	53	53	NUM
cjel-3568	1227	5	cesifo	cesifo	PROPN
cjel-3568	1227	6	econ	econ	PROPN
cjel-3568	1227	7	.	.	PUNCT
cjel-3568	1227	8	stud	stud	PROPN
cjel-3568	1227	9	.	.	PUNCT
cjel-3568	1228	1	153	153	NUM
cjel-3568	1228	2	(	(	PUNCT
cjel-3568	1228	3	2007	2007	NUM
cjel-3568	1228	4	)	)	PUNCT
cjel-3568	1228	5	.	.	PUNCT
cjel-3568	1229	1	first	first	ADV
cjel-3568	1229	2	,	,	PUNCT
cjel-3568	1229	3	congress	congress	PROPN
cjel-3568	1229	4	has	have	AUX
cjel-3568	1229	5	reduced	reduce	VERB
cjel-3568	1229	6	the	the	DET
cjel-3568	1229	7	statutory	statutory	ADJ
cjel-3568	1229	8	corporate	corporate	ADJ
cjel-3568	1229	9	rate	rate	NOUN
cjel-3568	1229	10	over	over	ADP
cjel-3568	1229	11	time	time	NOUN
cjel-3568	1229	12	and	and	CCONJ
cjel-3568	1229	13	changed	change	VERB
cjel-3568	1229	14	the	the	DET
cjel-3568	1229	15	tax	tax	NOUN
cjel-3568	1229	16	treatment	treatment	NOUN
cjel-3568	1229	17	for	for	ADP
cjel-3568	1229	18	investment	investment	NOUN
cjel-3568	1229	19	and	and	CCONJ
cjel-3568	1229	20	capital	capital	NOUN
cjel-3568	1229	21	recovery	recovery	NOUN
cjel-3568	1229	22	through	through	ADP
cjel-3568	1229	23	accelerated	accelerate	VERB
cjel-3568	1229	24	depreciation	depreciation	NOUN
cjel-3568	1229	25	.	.	PUNCT
cjel-3568	1230	1	i	i	PRON
cjel-3568	1230	2	d.	d.	PROPN
cjel-3568	1230	3	at	at	ADP
cjel-3568	1230	4	159	159	NUM
cjel-3568	1230	5	.	.	PUNCT
cjel-3568	1231	1	second	second	ADJ
cjel-3568	1231	2	,	,	PUNCT
cjel-3568	1231	3	the	the	DET
cjel-3568	1231	4	corporate	corporate	ADJ
cjel-3568	1231	5	tax	tax	NOUN
cjel-3568	1231	6	base	base	NOUN
cjel-3568	1231	7	has	have	AUX
cjel-3568	1231	8	eroded	erode	VERB
cjel-3568	1231	9	as	as	SCONJ
cjel-3568	1231	10	more	more	ADJ
cjel-3568	1231	11	businesses	business	NOUN
cjel-3568	1231	12	have	have	AUX
cjel-3568	1231	13	chosen	choose	VERB
cjel-3568	1231	14	partnership	partnership	NOUN
cjel-3568	1231	15	,	,	PUNCT
cjel-3568	1231	16	limited	limited	ADJ
cjel-3568	1231	17	liability	liability	NOUN
cjel-3568	1231	18	company	company	NOUN
cjel-3568	1231	19	,	,	PUNCT
cjel-3568	1231	20	and	and	CCONJ
cjel-3568	1231	21	s	s	VERB
cjel-3568	1231	22	corporation	corporation	NOUN
cjel-3568	1231	23	forms	form	NOUN
cjel-3568	1231	24	,	,	PUNCT
cjel-3568	1231	25	which	which	PRON
cjel-3568	1231	26	are	be	AUX
cjel-3568	1231	27	subject	subject	ADJ
cjel-3568	1231	28	to	to	ADP
cjel-3568	1231	29	passthrough	passthrough	PROPN
cjel-3568	1231	30	regimes	regime	NOUN
cjel-3568	1231	31	,	,	PUNCT
cjel-3568	1231	32	rather	rather	ADV
cjel-3568	1231	33	than	than	ADP
cjel-3568	1231	34	the	the	DET
cjel-3568	1231	35	corporate	corporate	ADJ
cjel-3568	1231	36	income	income	NOUN
cjel-3568	1231	37	tax	tax	NOUN
cjel-3568	1231	38	.	.	PUNCT
cjel-3568	1232	1	i	i	PRON
cjel-3568	1232	2	d.	d.	PROPN
cjel-3568	1232	3	at	at	ADP
cjel-3568	1232	4	163–64	163–64	NUM
cjel-3568	1232	5	;	;	PUNCT
cjel-3568	1232	6	see	see	AUX
cjel-3568	1232	7	also	also	ADV
cjel-3568	1232	8	cong	cong	VERB
cjel-3568	1232	9	.	.	PUNCT
cjel-3568	1233	1	budget	budget	NOUN
cjel-3568	1233	2	office	office	PROPN
cjel-3568	1233	3	,	,	PUNCT
cjel-3568	1233	4	pub	pub	NOUN
cjel-3568	1233	5	.	.	PUNCT
cjel-3568	1234	1	no	no	INTJ
cjel-3568	1234	2	.	.	NOUN
cjel-3568	1234	3	4298	4298	NUM
cjel-3568	1234	4	,	,	PUNCT
cjel-3568	1234	5	taxing	tax	VERB
cjel-3568	1234	6	businesses	business	NOUN
cjel-3568	1234	7	through	through	ADP
cjel-3568	1234	8	the	the	DET
cjel-3568	1234	9	individual	individual	ADJ
cjel-3568	1234	10	income	income	NOUN
cjel-3568	1234	11	tax	tax	NOUN
cjel-3568	1234	12	1	1	NUM
cjel-3568	1234	13	(	(	PUNCT
cjel-3568	1234	14	2012	2012	NUM
cjel-3568	1234	15	)	)	PUNCT
cjel-3568	1234	16	(	(	PUNCT
cjel-3568	1234	17	describing	describe	VERB
cjel-3568	1234	18	the	the	DET
cjel-3568	1234	19	trend	trend	NOUN
cjel-3568	1234	20	of	of	ADP
cjel-3568	1234	21	new	new	ADJ
cjel-3568	1234	22	businesses	business	NOUN
cjel-3568	1234	23	to	to	PART
cjel-3568	1234	24	form	form	VERB
cjel-3568	1234	25	not	not	PART
cjel-3568	1234	26	as	as	ADP
cjel-3568	1234	27	c	c	PROPN
cjel-3568	1234	28	corporations	corporation	NOUN
cjel-3568	1234	29	,	,	PUNCT
cjel-3568	1234	30	subject	subject	ADJ
cjel-3568	1234	31	to	to	ADP
cjel-3568	1234	32	the	the	DET
cjel-3568	1234	33	corporate	corporate	ADJ
cjel-3568	1234	34	tax	tax	NOUN
cjel-3568	1234	35	,	,	PUNCT
cjel-3568	1234	36	but	but	CCONJ
cjel-3568	1234	37	as	as	ADP
cjel-3568	1234	38	s	s	PART
cjel-3568	1234	39	corporations	corporation	NOUN
cjel-3568	1234	40	,	,	PUNCT
cjel-3568	1234	41	partnerships	partnership	NOUN
cjel-3568	1234	42	and	and	CCONJ
cjel-3568	1234	43	limited	limited	ADJ
cjel-3568	1234	44	liabilities	liability	NOUN
cjel-3568	1234	45	which	which	PRON
cjel-3568	1234	46	enjoy	enjoy	VERB
cjel-3568	1234	47	passthrough	passthrough	PROPN
cjel-3568	1234	48	taxation	taxation	PROPN
cjel-3568	1234	49	)	)	PUNCT
cjel-3568	1234	50	.	.	PUNCT
cjel-3568	1235	1	third	third	ADJ
cjel-3568	1235	2	,	,	PUNCT
cjel-3568	1235	3	multinational	multinational	ADJ
cjel-3568	1235	4	corporations	corporation	NOUN
cjel-3568	1235	5	have	have	AUX
cjel-3568	1235	6	been	be	AUX
cjel-3568	1235	7	able	able	ADJ
cjel-3568	1235	8	to	to	PART
cjel-3568	1235	9	avoid	avoid	VERB
cjel-3568	1235	10	the	the	DET
cjel-3568	1235	11	corporate	corporate	ADJ
cjel-3568	1235	12	tax	tax	NOUN
cjel-3568	1235	13	through	through	ADP
cjel-3568	1235	14	a	a	DET
cjel-3568	1235	15	number	number	NOUN
cjel-3568	1235	16	of	of	ADP
cjel-3568	1235	17	mechanisms	mechanism	NOUN
cjel-3568	1235	18	.	.	PUNCT
cjel-3568	1236	1	in	in	ADP
cjel-3568	1236	2	general	general	ADJ
cjel-3568	1236	3	,	,	PUNCT
cjel-3568	1236	4	the	the	DET
cjel-3568	1236	5	u.s	u.s	PROPN
cjel-3568	1236	6	.	.	PROPN
cjel-3568	1236	7	corporate	corporate	ADJ
cjel-3568	1236	8	tax	tax	NOUN
cjel-3568	1236	9	is	be	AUX
cjel-3568	1236	10	paid	pay	VERB
cjel-3568	1236	11	only	only	ADV
cjel-3568	1236	12	on	on	ADP
cjel-3568	1236	13	foreign	foreign	ADJ
cjel-3568	1236	14	income	income	NOUN
cjel-3568	1236	15	that	that	PRON
cjel-3568	1236	16	is	be	AUX
cjel-3568	1236	17	repatriated	repatriate	VERB
cjel-3568	1236	18	to	to	ADP
cjel-3568	1236	19	the	the	DET
cjel-3568	1236	20	united	united	PROPN
cjel-3568	1236	21	states	states	PROPN
cjel-3568	1236	22	;	;	PUNCT
cjel-3568	1236	23	multinational	multinational	ADJ
cjel-3568	1236	24	corporations	corporation	NOUN
cjel-3568	1236	25	have	have	AUX
cjel-3568	1236	26	avoided	avoid	VERB
cjel-3568	1236	27	the	the	DET
cjel-3568	1236	28	tax	tax	NOUN
cjel-3568	1236	29	by	by	ADP
cjel-3568	1236	30	continuing	continue	VERB
cjel-3568	1236	31	to	to	PART
cjel-3568	1236	32	hold	hold	VERB
cjel-3568	1236	33	the	the	DET
cjel-3568	1236	34	cash	cash	NOUN
cjel-3568	1236	35	overseas	overseas	ADV
cjel-3568	1236	36	in	in	ADP
cjel-3568	1236	37	foreign	foreign	ADJ
cjel-3568	1236	38	subsidiaries	subsidiary	NOUN
cjel-3568	1236	39	.	.	PUNCT
cjel-3568	1237	1	multinational	multinational	ADJ
cjel-3568	1237	2	corporations	corporation	NOUN
cjel-3568	1237	3	have	have	AUX
cjel-3568	1237	4	also	also	ADV
cjel-3568	1237	5	been	be	AUX
cjel-3568	1237	6	able	able	ADJ
cjel-3568	1237	7	to	to	PART
cjel-3568	1237	8	shift	shift	VERB
cjel-3568	1237	9	much	much	ADJ
cjel-3568	1237	10	of	of	ADP
cjel-3568	1237	11	their	their	PRON
cjel-3568	1237	12	income	income	NOUN
cjel-3568	1237	13	to	to	ADP
cjel-3568	1237	14	low	low	ADJ
cjel-3568	1237	15	-	-	PUNCT
cjel-3568	1237	16	tax	tax	NOUN
cjel-3568	1237	17	jurisdictions	jurisdiction	NOUN
cjel-3568	1237	18	through	through	ADP
cjel-3568	1237	19	transfer	transfer	NOUN
cjel-3568	1237	20	pricing	pricing	NOUN
cjel-3568	1237	21	mechanisms	mechanism	NOUN
cjel-3568	1237	22	.	.	PUNCT
cjel-3568	1238	1	finally	finally	ADV
cjel-3568	1238	2	,	,	PUNCT
cjel-3568	1238	3	a	a	DET
cjel-3568	1238	4	number	number	NOUN
cjel-3568	1238	5	of	of	ADP
cjel-3568	1238	6	corporations	corporation	NOUN
cjel-3568	1238	7	have	have	AUX
cjel-3568	1238	8	used	use	VERB
cjel-3568	1238	9	inversion	inversion	NOUN
cjel-3568	1238	10	strategies	strategy	NOUN
cjel-3568	1238	11	,	,	PUNCT
cjel-3568	1238	12	claiming	claim	VERB
cjel-3568	1238	13	foreign	foreign	ADJ
cjel-3568	1238	14	domicile	domicile	NOUN
cjel-3568	1238	15	through	through	ADP
cjel-3568	1238	16	merger	merger	NOUN
cjel-3568	1238	17	and	and	CCONJ
cjel-3568	1238	18	acquisition	acquisition	NOUN
cjel-3568	1238	19	activities	activity	NOUN
cjel-3568	1238	20	,	,	PUNCT
cjel-3568	1238	21	to	to	PART
cjel-3568	1238	22	avoid	avoid	VERB
cjel-3568	1238	23	u.s	u.s	PROPN
cjel-3568	1238	24	.	.	PROPN
cjel-3568	1238	25	corporate	corporate	ADJ
cjel-3568	1238	26	tax	tax	NOUN
cjel-3568	1238	27	liability	liability	NOUN
cjel-3568	1238	28	on	on	ADP
cjel-3568	1238	29	their	their	PRON
cjel-3568	1238	30	earnings	earning	NOUN
cjel-3568	1238	31	.	.	PUNCT
cjel-3568	1239	1	note	note	NOUN
cjel-3568	1239	2	,	,	PUNCT
cjel-3568	1239	3	however	however	ADV
cjel-3568	1239	4	,	,	PUNCT
cjel-3568	1239	5	that	that	SCONJ
cjel-3568	1239	6	the	the	DET
cjel-3568	1239	7	department	department	NOUN
cjel-3568	1239	8	of	of	ADP
cjel-3568	1239	9	the	the	DET
cjel-3568	1239	10	treasury	treasury	PROPN
cjel-3568	1239	11	and	and	CCONJ
cjel-3568	1239	12	the	the	DET
cjel-3568	1239	13	irs	irs	PROPN
cjel-3568	1239	14	have	have	AUX
cjel-3568	1239	15	recently	recently	ADV
cjel-3568	1239	16	issued	issue	VERB
cjel-3568	1239	17	notices	notice	NOUN
cjel-3568	1239	18	that	that	SCONJ
cjel-3568	1239	19	the	the	DET
cjel-3568	1239	20	irs	irs	PROPN
cjel-3568	1239	21	will	will	AUX
cjel-3568	1239	22	be	be	AUX
cjel-3568	1239	23	promulgating	promulgate	VERB
cjel-3568	1239	24	new	new	ADJ
cjel-3568	1239	25	rules	rule	NOUN
cjel-3568	1239	26	to	to	PART
cjel-3568	1239	27	reverse	reverse	VERB
cjel-3568	1239	28	the	the	DET
cjel-3568	1239	29	tax	tax	NOUN
cjel-3568	1239	30	benefits	benefit	NOUN
cjel-3568	1239	31	associated	associate	VERB
cjel-3568	1239	32	with	with	ADP
cjel-3568	1239	33	inversion	inversion	NOUN
cjel-3568	1239	34	activity	activity	NOUN
cjel-3568	1239	35	motivated	motivate	VERB
cjel-3568	1239	36	substantially	substantially	ADV
cjel-3568	1239	37	by	by	ADP
cjel-3568	1239	38	tax	tax	NOUN
cjel-3568	1239	39	avoidance	avoidance	NOUN
cjel-3568	1239	40	.	.	PUNCT
cjel-3568	1240	1	see	see	VERB
cjel-3568	1240	2	i.r.s	i.r.s	PROPN
cjel-3568	1240	3	.	.	PUNCT
cjel-3568	1241	1	notice	notice	VERB
cjel-3568	1241	2	2014	2014	NUM
cjel-3568	1241	3	-	-	SYM
cjel-3568	1241	4	52	52	NUM
cjel-3568	1241	5	,	,	PUNCT
cjel-3568	1241	6	2014	2014	NUM
cjel-3568	1241	7	-	-	SYM
cjel-3568	1241	8	2	2	NUM
cjel-3568	1241	9	c.b	c.b	PROPN
cjel-3568	1241	10	.	.	PROPN
cjel-3568	1241	11	712	712	NUM
cjel-3568	1241	12	(	(	PUNCT
cjel-3568	1241	13	sept	sept	PROPN
cjel-3568	1241	14	.	.	PROPN
cjel-3568	1241	15	22	22	NUM
cjel-3568	1241	16	,	,	PUNCT
cjel-3568	1241	17	2014	2014	NUM
cjel-3568	1241	18	)	)	PUNCT
cjel-3568	1241	19	;	;	PUNCT
cjel-3568	1241	20	see	see	VERB
cjel-3568	1241	21	also	also	ADV
cjel-3568	1241	22	i.r.s	i.r.s	PROPN
cjel-3568	1241	23	.	.	PUNCT
cjel-3568	1242	1	notice	notice	VERB
cjel-3568	1242	2	2015	2015	NUM
cjel-3568	1242	3	-	-	SYM
cjel-3568	1242	4	79	79	NUM
cjel-3568	1242	5	,	,	PUNCT
cjel-3568	1242	6	2015	2015	NUM
cjel-3568	1242	7	-	-	SYM
cjel-3568	1242	8	49	49	NUM
cjel-3568	1242	9	i.r.b	i.r.b	NOUN
cjel-3568	1242	10	.	.	PUNCT
cjel-3568	1243	1	775	775	NUM
cjel-3568	1243	2	(	(	PUNCT
cjel-3568	1243	3	nov	nov	PROPN
cjel-3568	1243	4	.	.	PROPN
cjel-3568	1243	5	20	20	NUM
cjel-3568	1243	6	,	,	PUNCT
cjel-3568	1243	7	2015	2015	NUM
cjel-3568	1243	8	)	)	PUNCT
cjel-3568	1243	9	.	.	PUNCT
cjel-3568	1244	1	while	while	SCONJ
cjel-3568	1244	2	corporate	corporate	ADJ
cjel-3568	1244	3	tax	tax	NOUN
cjel-3568	1244	4	reform	reform	NOUN
cjel-3568	1244	5	has	have	AUX
cjel-3568	1244	6	been	be	AUX
cjel-3568	1244	7	discussed	discuss	VERB
cjel-3568	1244	8	in	in	ADP
cjel-3568	1244	9	recent	recent	ADJ
cjel-3568	1244	10	years	year	NOUN
cjel-3568	1244	11	,	,	PUNCT
cjel-3568	1244	12	for	for	ADP
cjel-3568	1244	13	the	the	DET
cjel-3568	1244	14	immediate	immediate	ADJ
cjel-3568	1244	15	future	future	NOUN
cjel-3568	1244	16	,	,	PUNCT
cjel-3568	1244	17	these	these	DET
cjel-3568	1244	18	trends	trend	NOUN
cjel-3568	1244	19	will	will	AUX
cjel-3568	1244	20	likely	likely	ADV
cjel-3568	1244	21	continue	continue	VERB
cjel-3568	1244	22	.	.	PUNCT
cjel-3568	1245	1	see	see	VERB
cjel-3568	1245	2	white	white	PROPN
cjel-3568	1245	3	house	house	PROPN
cjel-3568	1245	4	&	&	CCONJ
cjel-3568	1245	5	u.s	u.s	PROPN
cjel-3568	1245	6	.	.	PROPN
cjel-3568	1245	7	dep’t	dep’t	NOUN
cjel-3568	1245	8	of	of	ADP
cjel-3568	1245	9	the	the	DET
cjel-3568	1245	10	treasury	treasury	NOUN
cjel-3568	1245	11	,	,	PUNCT
cjel-3568	1245	12	the	the	DET
cjel-3568	1245	13	president	president	NOUN
cjel-3568	1245	14	’s	’s	PART
cjel-3568	1245	15	framework	framework	NOUN
cjel-3568	1245	16	for	for	ADP
cjel-3568	1245	17	business	business	NOUN
cjel-3568	1245	18	tax	tax	NOUN
cjel-3568	1245	19	reform	reform	NOUN
cjel-3568	1245	20	(	(	PUNCT
cjel-3568	1245	21	2012	2012	NUM
cjel-3568	1245	22	)	)	PUNCT
cjel-3568	1245	23	,	,	PUNCT
cjel-3568	1245	24	https://www.treasury.gov/resource-center/taxpolicy/documents/the-presidents-framework-for-business-tax-reform-02-22-2012.pdf	https://www.treasury.gov/resource-center/taxpolicy/documents/the-presidents-framework-for-business-tax-reform-02-22-2012.pdf	NOUN
cjel-3568	1246	1	[	[	X
cjel-3568	1246	2	http://perma.cc/l5qh-9frt	http://perma.cc/l5qh-9frt	NOUN
cjel-3568	1246	3	]	]	X
cjel-3568	1246	4	;	;	PUNCT
cjel-3568	1246	5	finance	finance	NOUN
cjel-3568	1246	6	committee	committee	PROPN
cjel-3568	1246	7	bipartisan	bipartisan	ADJ
cjel-3568	1246	8	tax	tax	NOUN
cjel-3568	1246	9	working	working	NOUN
cjel-3568	1246	10	group	group	NOUN
cjel-3568	1246	11	reports	report	NOUN
cjel-3568	1246	12	,	,	PUNCT
cjel-3568	1246	13	u.s	u.s	PROPN
cjel-3568	1246	14	.	.	PROPN
cjel-3568	1246	15	senate	senate	PROPN
cjel-3568	1246	16	committee	committee	PROPN
cjel-3568	1246	17	on	on	ADP
cjel-3568	1246	18	fin	fin	PROPN
cjel-3568	1246	19	.	.	PUNCT
cjel-3568	1247	1	(	(	PUNCT
cjel-3568	1247	2	july	july	PROPN
cjel-3568	1247	3	8	8	NUM
cjel-3568	1247	4	,	,	PUNCT
cjel-3568	1247	5	2015	2015	NUM
cjel-3568	1247	6	)	)	PUNCT
cjel-3568	1247	7	http://www.finance.senate.gov/chairmansnews/finance-committee-bipartisan-tax-working-group-reports	http://www.finance.senate.gov/chairmansnews/finance-committee-bipartisan-tax-working-group-report	NOUN
cjel-3568	1248	1	[	[	X
cjel-3568	1248	2	https://perma.cc/8utr3u97	https://perma.cc/8utr3u97	PROPN
cjel-3568	1248	3	]	]	PUNCT
cjel-3568	1248	4	;	;	PUNCT
cjel-3568	1248	5	howard	howard	PROPN
cjel-3568	1248	6	gleckman	gleckman	NOUN
cjel-3568	1248	7	,	,	PUNCT
cjel-3568	1248	8	tax	tax	NOUN
cjel-3568	1248	9	reform	reform	NOUN
cjel-3568	1248	10	is	be	AUX
cjel-3568	1248	11	possible	possible	ADJ
cjel-3568	1248	12	,	,	PUNCT
cjel-3568	1248	13	but	but	CCONJ
cjel-3568	1248	14	it	it	PRON
cjel-3568	1248	15	wo	will	AUX
cjel-3568	1248	16	n’t	not	PART
cjel-3568	1248	17	be	be	AUX
cjel-3568	1248	18	easy	easy	ADJ
cjel-3568	1248	19	,	,	PUNCT
cjel-3568	1248	20	forbes	forbes	PROPN
cjel-3568	1248	21	(	(	PUNCT
cjel-3568	1248	22	nov	nov	PROPN
cjel-3568	1248	23	.	.	PROPN
cjel-3568	1248	24	4	4	NUM
cjel-3568	1248	25	,	,	PUNCT
cjel-3568	1248	26	2015	2015	NUM
cjel-3568	1248	27	)	)	PUNCT
cjel-3568	1248	28	,	,	PUNCT
cjel-3568	1248	29	http://www.forbes.com/sites/beltway/2015/11/04/tax-reform-is-possible-but-it-wont-beeasy/	http://www.forbes.com/sites/beltway/2015/11/04/tax-reform-is-possible-but-it-wont-beeasy/	PROPN
cjel-3568	1248	30	(	(	PUNCT
cjel-3568	1248	31	“	"	PUNCT
cjel-3568	1248	32	at	at	ADP
cjel-3568	1248	33	the	the	DET
cjel-3568	1248	34	leadership	leadership	NOUN
cjel-3568	1248	35	council	council	NOUN
cjel-3568	1248	36	meeting	meeting	NOUN
cjel-3568	1248	37	,	,	PUNCT
cjel-3568	1248	38	my	my	PRON
cjel-3568	1248	39	colleague	colleague	NOUN
cjel-3568	1248	40	eric	eric	PROPN
cjel-3568	1248	41	toder	toder	PROPN
cjel-3568	1248	42	outlined	outline	VERB
cjel-3568	1248	43	four	four	NUM
cjel-3568	1248	44	possible	possible	ADJ
cjel-3568	1248	45	options	option	NOUN
cjel-3568	1248	46	:	:	PUNCT
cjel-3568	1248	47	1	1	X
cjel-3568	1248	48	)	)	PUNCT
cjel-3568	1248	49	eliminating	eliminate	VERB
cjel-3568	1248	50	business	business	NOUN
cjel-3568	1248	51	tax	tax	NOUN
cjel-3568	1248	52	expenditures	expenditure	NOUN
cjel-3568	1248	53	(	(	PUNCT
cjel-3568	1248	54	2	2	X
cjel-3568	1248	55	)	)	PUNCT
cjel-3568	1248	56	[	[	X
cjel-3568	1248	57	sic	sic	ADJ
cjel-3568	1248	58	]	]	PUNCT
cjel-3568	1248	59	enacting	enact	VERB
cjel-3568	1248	60	other	other	ADJ
cjel-3568	1248	61	measures	measure	NOUN
cjel-3568	1248	62	to	to	PART
cjel-3568	1248	63	raise	raise	VERB
cjel-3568	1248	64	taxes	taxis	NOUN
cjel-3568	1248	65	from	from	ADP
cjel-3568	1248	66	businesses	business	NOUN
cjel-3568	1248	67	such	such	ADJ
cjel-3568	1248	68	as	as	ADP
cjel-3568	1248	69	limiting	limit	VERB
cjel-3568	1248	70	the	the	DET
cjel-3568	1248	71	deductibility	deductibility	NOUN
cjel-3568	1248	72	of	of	ADP
cjel-3568	1248	73	interest	interest	NOUN
cjel-3568	1248	74	or	or	CCONJ
cjel-3568	1248	75	requiring	require	VERB
cjel-3568	1248	76	large	large	ADJ
cjel-3568	1248	77	passthroughs	passthrough	NOUN
cjel-3568	1248	78	to	to	PART
cjel-3568	1248	79	pay	pay	VERB
cjel-3568	1248	80	corporate	corporate	ADJ
cjel-3568	1248	81	income	income	NOUN
cjel-3568	1248	82	tax	tax	NOUN
cjel-3568	1248	83	,	,	PUNCT
cjel-3568	1248	84	3	3	X
cjel-3568	1248	85	)	)	PUNCT
cjel-3568	1248	86	raising	raise	VERB
cjel-3568	1248	87	tax	tax	NOUN
cjel-3568	1248	88	rates	rate	NOUN
cjel-3568	1248	89	on	on	ADP
cjel-3568	1248	90	capital	capital	NOUN
cjel-3568	1248	91	gains	gain	NOUN
cjel-3568	1248	92	and	and	CCONJ
cjel-3568	1248	93	dividends	dividend	NOUN
cjel-3568	1248	94	or	or	CCONJ
cjel-3568	1248	95	4	4	X
cjel-3568	1248	96	)	)	PUNCT
cjel-3568	1248	97	enacting	enact	VERB
cjel-3568	1248	98	a	a	DET
cjel-3568	1248	99	new	new	ADJ
cjel-3568	1248	100	revenue	revenue	NOUN
cjel-3568	1248	101	source	source	NOUN
cjel-3568	1248	102	,	,	PUNCT
cjel-3568	1248	103	such	such	ADJ
cjel-3568	1248	104	as	as	ADP
cjel-3568	1248	105	a	a	DET
cjel-3568	1248	106	carbon	carbon	NOUN
cjel-3568	1248	107	tax	tax	NOUN
cjel-3568	1248	108	or	or	CCONJ
cjel-3568	1248	109	a	a	DET
cjel-3568	1248	110	value	value	NOUN
cjel-3568	1248	111	-	-	PUNCT
cjel-3568	1248	112	added	add	VERB
cjel-3568	1248	113	tax	tax	NOUN
cjel-3568	1248	114	.	.	PUNCT
cjel-3568	1249	1	while	while	SCONJ
cjel-3568	1249	2	each	each	PRON
cjel-3568	1249	3	of	of	ADP
cjel-3568	1249	4	those	those	DET
cjel-3568	1249	5	approaches	approach	NOUN
cjel-3568	1249	6	may	may	AUX
cjel-3568	1249	7	have	have	VERB
cjel-3568	1249	8	policy	policy	NOUN
cjel-3568	1249	9	merit	merit	NOUN
cjel-3568	1249	10	,	,	PUNCT
cjel-3568	1249	11	none	none	NOUN
cjel-3568	1249	12	has	have	VERB
cjel-3568	1249	13	anything	anything	PRON
cjel-3568	1249	14	close	close	ADJ
cjel-3568	1249	15	to	to	ADP
cjel-3568	1249	16	enough	enough	ADJ
cjel-3568	1249	17	political	political	ADJ
cjel-3568	1249	18	support	support	NOUN
cjel-3568	1249	19	to	to	PART
cjel-3568	1249	20	make	make	VERB
cjel-3568	1249	21	business	business	NOUN
cjel-3568	1249	22	reform	reform	NOUN
cjel-3568	1249	23	happen	happen	VERB
cjel-3568	1249	24	.	.	PUNCT
cjel-3568	1249	25	”	"	PUNCT
cjel-3568	1249	26	)	)	PUNCT
cjel-3568	1249	27	;	;	PUNCT
cjel-3568	1249	28	michael	michael	PROPN
cjel-3568	1249	29	burak	burak	PROPN
cjel-3568	1249	30	,	,	PUNCT
cjel-3568	1249	31	what	what	PRON
cjel-3568	1249	32	’s	’	VERB
cjel-3568	1249	33	the	the	DET
cjel-3568	1249	34	likelihood	likelihood	NOUN
cjel-3568	1249	35	of	of	ADP
cjel-3568	1249	36	tax	tax	NOUN
cjel-3568	1249	37	reform	reform	NOUN
cjel-3568	1249	38	in	in	ADP
cjel-3568	1249	39	the	the	DET
cjel-3568	1249	40	106	106	NUM
cjel-3568	1249	41	columbia	columbia	PROPN
cjel-3568	1249	42	journal	journal	PROPN
cjel-3568	1249	43	of	of	ADP
cjel-3568	1249	44	environmental	environmental	ADJ
cjel-3568	1249	45	law	law	NOUN
cjel-3568	1250	1	[	[	X
cjel-3568	1250	2	vol	vol	NOUN
cjel-3568	1250	3	.	.	PUNCT
cjel-3568	1251	1	41:1	41:1	NUM
cjel-3568	1251	2	third	third	ADJ
cjel-3568	1251	3	,	,	PUNCT
cjel-3568	1251	4	limits	limit	NOUN
cjel-3568	1251	5	on	on	ADP
cjel-3568	1251	6	the	the	DET
cjel-3568	1251	7	use	use	NOUN
cjel-3568	1251	8	of	of	ADP
cjel-3568	1251	9	credits	credit	NOUN
cjel-3568	1251	10	,	,	PUNCT
cjel-3568	1251	11	deductions	deduction	NOUN
cjel-3568	1251	12	,	,	PUNCT
cjel-3568	1251	13	and	and	CCONJ
cjel-3568	1251	14	losses	loss	NOUN
cjel-3568	1251	15	affect	affect	VERB
cjel-3568	1251	16	the	the	DET
cjel-3568	1251	17	ability	ability	NOUN
cjel-3568	1251	18	of	of	ADP
cjel-3568	1251	19	many	many	ADJ
cjel-3568	1251	20	taxpayers	taxpayer	NOUN
cjel-3568	1251	21	to	to	PART
cjel-3568	1251	22	enter	enter	VERB
cjel-3568	1251	23	the	the	DET
cjel-3568	1251	24	market	market	NOUN
cjel-3568	1251	25	for	for	ADP
cjel-3568	1251	26	tax	tax	NOUN
cjel-3568	1251	27	credits	credit	NOUN
cjel-3568	1251	28	.	.	PUNCT
cjel-3568	1252	1	prior	prior	ADV
cjel-3568	1252	2	to	to	ADP
cjel-3568	1252	3	the	the	DET
cjel-3568	1252	4	enactment	enactment	NOUN
cjel-3568	1252	5	of	of	ADP
cjel-3568	1252	6	the	the	DET
cjel-3568	1252	7	emergency	emergency	NOUN
cjel-3568	1252	8	economic	economic	ADJ
cjel-3568	1252	9	stabilization	stabilization	NOUN
cjel-3568	1252	10	act	act	NOUN
cjel-3568	1252	11	of	of	ADP
cjel-3568	1252	12	2008	2008	NUM
cjel-3568	1252	13	,	,	PUNCT
cjel-3568	1252	14	the	the	DET
cjel-3568	1252	15	itc	itc	PROPN
cjel-3568	1252	16	could	could	AUX
cjel-3568	1252	17	not	not	PART
cjel-3568	1252	18	be	be	AUX
cjel-3568	1252	19	applied	apply	VERB
cjel-3568	1252	20	to	to	ADP
cjel-3568	1252	21	liability	liability	NOUN
cjel-3568	1252	22	under	under	ADP
cjel-3568	1252	23	the	the	DET
cjel-3568	1252	24	alternative	alternative	ADJ
cjel-3568	1252	25	minimum	minimum	ADJ
cjel-3568	1252	26	tax.283	tax.283	NOUN
cjel-3568	1252	27	in	in	ADP
cjel-3568	1252	28	addition	addition	NOUN
cjel-3568	1252	29	,	,	PUNCT
cjel-3568	1252	30	the	the	DET
cjel-3568	1252	31	passive	passive	ADJ
cjel-3568	1252	32	activity	activity	NOUN
cjel-3568	1252	33	loss	loss	NOUN
cjel-3568	1252	34	rules284	rules284	PROPN
cjel-3568	1252	35	and	and	CCONJ
cjel-3568	1252	36	the	the	DET
cjel-3568	1252	37	“	"	PUNCT
cjel-3568	1252	38	at	at	ADP
cjel-3568	1252	39	risk	risk	NOUN
cjel-3568	1252	40	”	"	PUNCT
cjel-3568	1252	41	rules285	rules285	PROPN
cjel-3568	1252	42	have	have	AUX
cjel-3568	1252	43	generally	generally	ADV
cjel-3568	1252	44	kept	keep	VERB
cjel-3568	1252	45	noninstitutional	noninstitutional	ADJ
cjel-3568	1252	46	investors	investor	NOUN
cjel-3568	1252	47	from	from	ADP
cjel-3568	1252	48	using	use	VERB
cjel-3568	1252	49	the	the	DET
cjel-3568	1252	50	ptc	ptc	NOUN
cjel-3568	1252	51	and	and	CCONJ
cjel-3568	1252	52	itc.286	itc.286	ADJ
cjel-3568	1252	53	fourth	fourth	ADJ
cjel-3568	1252	54	,	,	PUNCT
cjel-3568	1252	55	renewable	renewable	ADJ
cjel-3568	1252	56	energy	energy	NOUN
cjel-3568	1252	57	projects	project	NOUN
cjel-3568	1252	58	funded	fund	VERB
cjel-3568	1252	59	with	with	ADP
cjel-3568	1252	60	tax	tax	NOUN
cjel-3568	1252	61	credits	credit	NOUN
cjel-3568	1252	62	compete	compete	VERB
cjel-3568	1252	63	for	for	ADP
cjel-3568	1252	64	investors	investor	NOUN
cjel-3568	1252	65	with	with	ADP
cjel-3568	1252	66	other	other	ADJ
cjel-3568	1252	67	energy	energy	NOUN
cjel-3568	1252	68	and	and	CCONJ
cjel-3568	1252	69	non	non	ADJ
cjel-3568	1252	70	-	-	ADJ
cjel-3568	1252	71	energy	energy	ADJ
cjel-3568	1252	72	investments	investment	NOUN
cjel-3568	1252	73	and	and	CCONJ
cjel-3568	1252	74	other	other	ADJ
cjel-3568	1252	75	tax	tax	NOUN
cjel-3568	1252	76	credit	credit	NOUN
cjel-3568	1252	77	deals.287	deals.287	PROPN
cjel-3568	1252	78	tax	tax	NOUN
cjel-3568	1252	79	equity	equity	NOUN
cjel-3568	1252	80	investors	investor	NOUN
cjel-3568	1252	81	seek	seek	VERB
cjel-3568	1252	82	an	an	DET
cjel-3568	1252	83	internal	internal	ADJ
cjel-3568	1252	84	rate	rate	NOUN
cjel-3568	1252	85	of	of	ADP
cjel-3568	1252	86	return	return	NOUN
cjel-3568	1252	87	on	on	ADP
cjel-3568	1252	88	their	their	PRON
cjel-3568	1252	89	investment	investment	NOUN
cjel-3568	1252	90	as	as	ADV
cjel-3568	1252	91	well	well	ADV
cjel-3568	1252	92	as	as	ADP
cjel-3568	1252	93	the	the	DET
cjel-3568	1252	94	return	return	NOUN
cjel-3568	1252	95	of	of	ADP
cjel-3568	1252	96	their	their	PRON
cjel-3568	1252	97	initial	initial	ADJ
cjel-3568	1252	98	capital	capital	NOUN
cjel-3568	1252	99	contribution	contribution	NOUN
cjel-3568	1252	100	.	.	PUNCT
cjel-3568	1253	1	projects	project	NOUN
cjel-3568	1253	2	using	use	VERB
cjel-3568	1253	3	the	the	DET
cjel-3568	1253	4	ptc	ptc	NOUN
cjel-3568	1253	5	and	and	CCONJ
cjel-3568	1253	6	the	the	DET
cjel-3568	1253	7	new	new	ADJ
cjel-3568	1253	8	congress	congress	PROPN
cjel-3568	1253	9	?	?	PUNCT
cjel-3568	1253	10	,	,	PUNCT
cjel-3568	1253	11	pwc	pwc	PROPN
cjel-3568	1253	12	tax	tax	NOUN
cjel-3568	1253	13	insights	insight	NOUN
cjel-3568	1253	14	(	(	PUNCT
cjel-3568	1253	15	jan	jan	PROPN
cjel-3568	1253	16	.	.	PROPN
cjel-3568	1253	17	28	28	NUM
cjel-3568	1253	18	,	,	PUNCT
cjel-3568	1253	19	2015	2015	NUM
cjel-3568	1253	20	)	)	PUNCT
cjel-3568	1253	21	,	,	PUNCT
cjel-3568	1253	22	http://www.pwc.com/us/en/taxservices/publications/insights/assets/pwc-ip-whats-likelihood-tax-reform-new-congress.pdf	http://www.pwc.com/us/en/taxservices/publications/insights/assets/pwc-ip-whats-likelihood-tax-reform-new-congress.pdf	X
cjel-3568	1254	1	[	[	X
cjel-3568	1254	2	https://perma.cc/kk2q-s842	https://perma.cc/kk2q-s842	X
cjel-3568	1254	3	]	]	X
cjel-3568	1254	4	(	(	PUNCT
cjel-3568	1254	5	“	"	PUNCT
cjel-3568	1254	6	president	president	PROPN
cjel-3568	1254	7	barack	barack	PROPN
cjel-3568	1254	8	obama	obama	PROPN
cjel-3568	1254	9	and	and	CCONJ
cjel-3568	1254	10	republican	republican	ADJ
cjel-3568	1254	11	leaders	leader	NOUN
cjel-3568	1254	12	in	in	ADP
cjel-3568	1254	13	the	the	DET
cjel-3568	1254	14	us	us	PROPN
cjel-3568	1254	15	house	house	NOUN
cjel-3568	1254	16	of	of	ADP
cjel-3568	1254	17	representatives	representative	NOUN
cjel-3568	1254	18	and	and	CCONJ
cjel-3568	1254	19	the	the	DET
cjel-3568	1254	20	us	us	PROPN
cjel-3568	1254	21	senate	senate	PROPN
cjel-3568	1254	22	have	have	AUX
cjel-3568	1254	23	said	say	VERB
cjel-3568	1254	24	they	they	PRON
cjel-3568	1254	25	want	want	VERB
cjel-3568	1254	26	to	to	PART
cjel-3568	1254	27	work	work	VERB
cjel-3568	1254	28	together	together	ADV
cjel-3568	1254	29	and	and	CCONJ
cjel-3568	1254	30	have	have	AUX
cjel-3568	1254	31	identified	identify	VERB
cjel-3568	1254	32	tax	tax	NOUN
cjel-3568	1254	33	reform	reform	NOUN
cjel-3568	1254	34	as	as	ADP
cjel-3568	1254	35	one	one	NUM
cjel-3568	1254	36	of	of	ADP
cjel-3568	1254	37	the	the	DET
cjel-3568	1254	38	few	few	ADJ
cjel-3568	1254	39	priority	priority	NOUN
cjel-3568	1254	40	issues	issue	NOUN
cjel-3568	1254	41	on	on	ADP
cjel-3568	1254	42	which	which	DET
cjel-3568	1254	43	agreement	agreement	NOUN
cjel-3568	1254	44	could	could	AUX
cjel-3568	1254	45	be	be	AUX
cjel-3568	1254	46	possible	possible	ADJ
cjel-3568	1254	47	.	.	PUNCT
cjel-3568	1254	48	.	.	PUNCT
cjel-3568	1254	49	.	.	PUNCT
cjel-3568	1255	1	.	.	PUNCT
cjel-3568	1256	1	at	at	ADP
cjel-3568	1256	2	the	the	DET
cjel-3568	1256	3	same	same	ADJ
cjel-3568	1256	4	time	time	NOUN
cjel-3568	1256	5	,	,	PUNCT
cjel-3568	1256	6	differences	difference	NOUN
cjel-3568	1256	7	between	between	ADP
cjel-3568	1256	8	the	the	DET
cjel-3568	1256	9	two	two	NUM
cjel-3568	1256	10	political	political	ADJ
cjel-3568	1256	11	parties	party	NOUN
cjel-3568	1256	12	may	may	AUX
cjel-3568	1256	13	pose	pose	VERB
cjel-3568	1256	14	challenges	challenge	NOUN
cjel-3568	1256	15	for	for	ADP
cjel-3568	1256	16	the	the	DET
cjel-3568	1256	17	enactment	enactment	NOUN
cjel-3568	1256	18	of	of	ADP
cjel-3568	1256	19	significant	significant	ADJ
cjel-3568	1256	20	legislation	legislation	NOUN
cjel-3568	1256	21	.	.	PUNCT
cjel-3568	1256	22	”	"	PUNCT
cjel-3568	1256	23	)	)	PUNCT
cjel-3568	1256	24	;	;	PUNCT
cjel-3568	1256	25	scott	scott	PROPN
cjel-3568	1256	26	a.	a.	PROPN
cjel-3568	1256	27	hodge	hodge	PROPN
cjel-3568	1256	28	,	,	PUNCT
cjel-3568	1256	29	do	do	AUX
cjel-3568	1256	30	the	the	DET
cjel-3568	1256	31	election	election	NOUN
cjel-3568	1256	32	results	result	NOUN
cjel-3568	1256	33	improve	improve	VERB
cjel-3568	1256	34	the	the	DET
cjel-3568	1256	35	odds	odd	NOUN
cjel-3568	1256	36	of	of	ADP
cjel-3568	1256	37	tax	tax	NOUN
cjel-3568	1256	38	reform	reform	NOUN
cjel-3568	1256	39	?	?	PUNCT
cjel-3568	1256	40	,	,	PUNCT
cjel-3568	1256	41	tax	tax	NOUN
cjel-3568	1256	42	found	find	VERB
cjel-3568	1256	43	.	.	PUNCT
cjel-3568	1257	1	(	(	PUNCT
cjel-3568	1257	2	nov	nov	PROPN
cjel-3568	1257	3	.	.	PROPN
cjel-3568	1257	4	5	5	NUM
cjel-3568	1257	5	,	,	PUNCT
cjel-3568	1257	6	2014	2014	NUM
cjel-3568	1257	7	)	)	PUNCT
cjel-3568	1257	8	,	,	PUNCT
cjel-3568	1257	9	http://taxfoundation.org	http://taxfoundation.org	PROPN
cjel-3568	1257	10	/blog	/blog	ADV
cjel-3568	1257	11	/	/	SYM
cjel-3568	1257	12	do	do	NOUN
cjel-3568	1257	13	-	-	PUNCT
cjel-3568	1257	14	election	election	NOUN
cjel-3568	1257	15	-	-	PUNCT
cjel-3568	1257	16	results	result	NOUN
cjel-3568	1257	17	-	-	PUNCT
cjel-3568	1257	18	improve	improve	VERB
cjel-3568	1257	19	-	-	PUNCT
cjel-3568	1257	20	odds	odd	NOUN
cjel-3568	1257	21	-	-	PUNCT
cjel-3568	1257	22	tax	tax	NOUN
cjel-3568	1257	23	-	-	PUNCT
cjel-3568	1257	24	reform	reform	NOUN
cjel-3568	1258	1	[	[	X
cjel-3568	1258	2	https://perma.cc/g65j-l89y	https://perma.cc/g65j-l89y	NOUN
cjel-3568	1258	3	]	]	X
cjel-3568	1258	4	(	(	PUNCT
cjel-3568	1258	5	“	"	PUNCT
cjel-3568	1258	6	one	one	NUM
cjel-3568	1258	7	of	of	ADP
cjel-3568	1258	8	the	the	DET
cjel-3568	1258	9	most	most	ADV
cjel-3568	1258	10	obvious	obvious	ADJ
cjel-3568	1258	11	questions	question	NOUN
cjel-3568	1258	12	from	from	ADP
cjel-3568	1258	13	tuesday	tuesday	PROPN
cjel-3568	1258	14	’s	’s	PART
cjel-3568	1258	15	election	election	NOUN
cjel-3568	1258	16	results	result	NOUN
cjel-3568	1258	17	is	be	AUX
cjel-3568	1258	18	:	:	PUNCT
cjel-3568	1258	19	what	what	PRON
cjel-3568	1258	20	does	do	AUX
cjel-3568	1258	21	this	this	PRON
cjel-3568	1258	22	mean	mean	VERB
cjel-3568	1258	23	for	for	ADP
cjel-3568	1258	24	tax	tax	NOUN
cjel-3568	1258	25	reform	reform	NOUN
cjel-3568	1258	26	?	?	PUNCT
cjel-3568	1259	1	i	i	PRON
cjel-3568	1259	2	think	think	VERB
cjel-3568	1259	3	it	it	PRON
cjel-3568	1259	4	certainly	certainly	ADV
cjel-3568	1259	5	enhances	enhance	VERB
cjel-3568	1259	6	the	the	DET
cjel-3568	1259	7	prospects	prospect	NOUN
cjel-3568	1259	8	of	of	ADP
cjel-3568	1259	9	congress	congress	PROPN
cjel-3568	1259	10	and	and	CCONJ
cjel-3568	1259	11	the	the	DET
cjel-3568	1259	12	president	president	NOUN
cjel-3568	1259	13	reaching	reach	VERB
cjel-3568	1259	14	a	a	DET
cjel-3568	1259	15	grand	grand	ADJ
cjel-3568	1259	16	bargain	bargain	NOUN
cjel-3568	1259	17	on	on	ADP
cjel-3568	1259	18	overhauling	overhaul	VERB
cjel-3568	1259	19	the	the	DET
cjel-3568	1259	20	tax	tax	NOUN
cjel-3568	1259	21	code	code	NOUN
cjel-3568	1259	22	,	,	PUNCT
cjel-3568	1259	23	however	however	ADV
cjel-3568	1259	24	the	the	DET
cjel-3568	1259	25	likelihood	likelihood	NOUN
cjel-3568	1259	26	that	that	SCONJ
cjel-3568	1259	27	it	it	PRON
cjel-3568	1259	28	will	will	AUX
cjel-3568	1259	29	be	be	AUX
cjel-3568	1259	30	this	this	DET
cjel-3568	1259	31	congress	congress	NOUN
cjel-3568	1259	32	and	and	CCONJ
cjel-3568	1259	33	this	this	DET
cjel-3568	1259	34	president	president	NOUN
cjel-3568	1259	35	making	make	VERB
cjel-3568	1259	36	such	such	DET
cjel-3568	1259	37	a	a	DET
cjel-3568	1259	38	deal	deal	NOUN
cjel-3568	1259	39	seem	seem	VERB
cjel-3568	1259	40	pretty	pretty	ADV
cjel-3568	1259	41	remote	remote	ADJ
cjel-3568	1259	42	.	.	PUNCT
cjel-3568	1259	43	”	"	PUNCT
cjel-3568	1259	44	)	)	PUNCT
cjel-3568	1259	45	.	.	PUNCT
cjel-3568	1260	1	281	281	NUM
cjel-3568	1260	2	.	.	PUNCT
cjel-3568	1261	1	with	with	ADP
cjel-3568	1261	2	corporate	corporate	ADJ
cjel-3568	1261	3	consolidation	consolidation	NOUN
cjel-3568	1261	4	,	,	PUNCT
cjel-3568	1261	5	the	the	DET
cjel-3568	1261	6	carryover	carryover	NOUN
cjel-3568	1261	7	of	of	ADP
cjel-3568	1261	8	losses	loss	NOUN
cjel-3568	1261	9	has	have	AUX
cjel-3568	1261	10	offset	offset	VERB
cjel-3568	1261	11	income	income	NOUN
cjel-3568	1261	12	and	and	CCONJ
cjel-3568	1261	13	reduced	reduce	VERB
cjel-3568	1261	14	the	the	DET
cjel-3568	1261	15	demand	demand	NOUN
cjel-3568	1261	16	for	for	ADP
cjel-3568	1261	17	tax	tax	NOUN
cjel-3568	1261	18	credits	credit	NOUN
cjel-3568	1261	19	.	.	PUNCT
cjel-3568	1262	1	see	see	VERB
cjel-3568	1262	2	auerbach	auerbach	PROPN
cjel-3568	1262	3	,	,	PUNCT
cjel-3568	1262	4	supra	supra	PROPN
cjel-3568	1262	5	note	note	NOUN
cjel-3568	1262	6	280	280	NUM
cjel-3568	1262	7	,	,	PUNCT
cjel-3568	1262	8	at	at	ADP
cjel-3568	1262	9	160–61	160–61	NUM
cjel-3568	1262	10	.	.	PROPN
cjel-3568	1263	1	282	282	NUM
cjel-3568	1263	2	.	.	PUNCT
cjel-3568	1264	1	during	during	ADP
cjel-3568	1264	2	the	the	DET
cjel-3568	1264	3	economic	economic	ADJ
cjel-3568	1264	4	downturn	downturn	NOUN
cjel-3568	1264	5	,	,	PUNCT
cjel-3568	1264	6	financial	financial	ADJ
cjel-3568	1264	7	institutions	institution	NOUN
cjel-3568	1264	8	and	and	CCONJ
cjel-3568	1264	9	investors	investor	NOUN
cjel-3568	1264	10	suffering	suffer	VERB
cjel-3568	1264	11	net	net	ADJ
cjel-3568	1264	12	operating	operating	NOUN
cjel-3568	1264	13	losses	loss	NOUN
cjel-3568	1264	14	were	be	AUX
cjel-3568	1264	15	using	use	VERB
cjel-3568	1264	16	those	those	DET
cjel-3568	1264	17	losses	loss	NOUN
cjel-3568	1264	18	to	to	PART
cjel-3568	1264	19	offset	offset	VERB
cjel-3568	1264	20	past	past	NOUN
cjel-3568	1264	21	and	and	CCONJ
cjel-3568	1264	22	future	future	ADJ
cjel-3568	1264	23	tax	tax	NOUN
cjel-3568	1264	24	liabilities	liability	NOUN
cjel-3568	1264	25	,	,	PUNCT
cjel-3568	1264	26	eliminating	eliminate	VERB
cjel-3568	1264	27	demand	demand	NOUN
cjel-3568	1264	28	for	for	ADP
cjel-3568	1264	29	tax	tax	NOUN
cjel-3568	1264	30	credits	credit	NOUN
cjel-3568	1264	31	for	for	ADP
cjel-3568	1264	32	the	the	DET
cjel-3568	1264	33	immediate	immediate	ADJ
cjel-3568	1264	34	future	future	NOUN
cjel-3568	1264	35	.	.	PUNCT
cjel-3568	1265	1	see	see	VERB
cjel-3568	1265	2	mann	mann	PROPN
cjel-3568	1265	3	&	&	CCONJ
cjel-3568	1265	4	rowe	rowe	PROPN
cjel-3568	1265	5	,	,	PUNCT
cjel-3568	1265	6	supra	supra	PROPN
cjel-3568	1265	7	note	note	NOUN
cjel-3568	1265	8	210	210	NUM
cjel-3568	1265	9	,	,	PUNCT
cjel-3568	1265	10	at	at	ADP
cjel-3568	1265	11	147	147	NUM
cjel-3568	1265	12	.	.	PUNCT
cjel-3568	1266	1	treasury	treasury	PROPN
cjel-3568	1266	2	notice	notice	PROPN
cjel-3568	1266	3	2008	2008	NUM
cjel-3568	1266	4	-	-	SYM
cjel-3568	1266	5	83	83	NUM
cjel-3568	1266	6	suspended	suspend	VERB
cjel-3568	1266	7	restrictions	restriction	NOUN
cjel-3568	1266	8	under	under	ADP
cjel-3568	1266	9	i.r.c	i.r.c	NOUN
cjel-3568	1266	10	.	.	PUNCT
cjel-3568	1267	1	§	§	PROPN
cjel-3568	1267	2	382	382	NUM
cjel-3568	1267	3	on	on	ADP
cjel-3568	1267	4	the	the	DET
cjel-3568	1267	5	offset	offset	NOUN
cjel-3568	1267	6	of	of	ADP
cjel-3568	1267	7	net	net	ADJ
cjel-3568	1267	8	operating	operating	NOUN
cjel-3568	1267	9	losses	loss	NOUN
cjel-3568	1267	10	and	and	CCONJ
cjel-3568	1267	11	unrealized	unrealize	VERB
cjel-3568	1267	12	built	build	VERB
cjel-3568	1267	13	in	in	ADP
cjel-3568	1267	14	losses	loss	NOUN
cjel-3568	1267	15	against	against	ADP
cjel-3568	1267	16	the	the	DET
cjel-3568	1267	17	taxable	taxable	ADJ
cjel-3568	1267	18	income	income	NOUN
cjel-3568	1267	19	of	of	ADP
cjel-3568	1267	20	certain	certain	ADJ
cjel-3568	1267	21	corporate	corporate	ADJ
cjel-3568	1267	22	entities	entity	NOUN
cjel-3568	1267	23	that	that	PRON
cjel-3568	1267	24	acquired	acquire	VERB
cjel-3568	1267	25	or	or	CCONJ
cjel-3568	1267	26	merged	merge	VERB
cjel-3568	1267	27	with	with	ADP
cjel-3568	1267	28	other	other	ADJ
cjel-3568	1267	29	entities	entity	NOUN
cjel-3568	1267	30	.	.	PUNCT
cjel-3568	1268	1	i.r.s	i.r.s	PROPN
cjel-3568	1268	2	.	.	PUNCT
cjel-3568	1269	1	notice	notice	VERB
cjel-3568	1269	2	2008	2008	NUM
cjel-3568	1269	3	-	-	SYM
cjel-3568	1269	4	83	83	NUM
cjel-3568	1269	5	,	,	PUNCT
cjel-3568	1269	6	2008	2008	NUM
cjel-3568	1269	7	-	-	SYM
cjel-3568	1269	8	2	2	NUM
cjel-3568	1269	9	c.b	c.b	PROPN
cjel-3568	1269	10	.	.	PROPN
cjel-3568	1270	1	905	905	NUM
cjel-3568	1270	2	(	(	PUNCT
cjel-3568	1270	3	sept	sept	PROPN
cjel-3568	1270	4	.	.	PROPN
cjel-3568	1270	5	30	30	NUM
cjel-3568	1270	6	,	,	PUNCT
cjel-3568	1270	7	2008	2008	NUM
cjel-3568	1270	8	)	)	PUNCT
cjel-3568	1270	9	.	.	PUNCT
cjel-3568	1271	1	this	this	PRON
cjel-3568	1271	2	allowed	allow	VERB
cjel-3568	1271	3	banks	bank	NOUN
cjel-3568	1271	4	to	to	PART
cjel-3568	1271	5	realize	realize	VERB
cjel-3568	1271	6	losses	loss	NOUN
cjel-3568	1271	7	generated	generate	VERB
cjel-3568	1271	8	by	by	ADP
cjel-3568	1271	9	the	the	DET
cjel-3568	1271	10	banks	bank	NOUN
cjel-3568	1271	11	they	they	PRON
cjel-3568	1271	12	acquired	acquire	VERB
cjel-3568	1271	13	.	.	PUNCT
cjel-3568	1272	1	the	the	DET
cjel-3568	1272	2	american	american	PROPN
cjel-3568	1272	3	recovery	recovery	PROPN
cjel-3568	1272	4	and	and	CCONJ
cjel-3568	1272	5	reinvestment	reinvestment	NOUN
cjel-3568	1272	6	act	act	NOUN
cjel-3568	1272	7	of	of	ADP
cjel-3568	1272	8	2009	2009	NUM
cjel-3568	1272	9	limited	limit	VERB
cjel-3568	1272	10	the	the	DET
cjel-3568	1272	11	applicability	applicability	NOUN
cjel-3568	1272	12	of	of	ADP
cjel-3568	1272	13	treasury	treasury	PROPN
cjel-3568	1272	14	notice	notice	PROPN
cjel-3568	1272	15	2008	2008	NUM
cjel-3568	1272	16	-	-	SYM
cjel-3568	1272	17	83	83	NUM
cjel-3568	1272	18	to	to	ADP
cjel-3568	1272	19	periods	period	NOUN
cjel-3568	1272	20	prior	prior	ADV
cjel-3568	1272	21	to	to	ADP
cjel-3568	1272	22	january	january	PROPN
cjel-3568	1272	23	17	17	NUM
cjel-3568	1272	24	,	,	PUNCT
cjel-3568	1272	25	2009	2009	NUM
cjel-3568	1272	26	.	.	PUNCT
cjel-3568	1273	1	in	in	ADP
cjel-3568	1273	2	addition	addition	NOUN
cjel-3568	1273	3	,	,	PUNCT
cjel-3568	1273	4	companies	company	NOUN
cjel-3568	1273	5	that	that	PRON
cjel-3568	1273	6	undertook	undertake	VERB
cjel-3568	1273	7	mergers	merger	NOUN
cjel-3568	1273	8	and	and	CCONJ
cjel-3568	1273	9	acquisitions	acquisition	NOUN
cjel-3568	1273	10	during	during	ADP
cjel-3568	1273	11	this	this	DET
cjel-3568	1273	12	period	period	NOUN
cjel-3568	1273	13	were	be	AUX
cjel-3568	1273	14	allowed	allow	VERB
cjel-3568	1273	15	to	to	PART
cjel-3568	1273	16	use	use	VERB
cjel-3568	1273	17	the	the	DET
cjel-3568	1273	18	loss	loss	NOUN
cjel-3568	1273	19	carryovers	carryover	NOUN
cjel-3568	1273	20	to	to	PART
cjel-3568	1273	21	offset	offset	VERB
cjel-3568	1273	22	current	current	ADJ
cjel-3568	1273	23	income	income	NOUN
cjel-3568	1273	24	.	.	PUNCT
cjel-3568	1274	1	the	the	DET
cjel-3568	1274	2	worker	worker	NOUN
cjel-3568	1274	3	,	,	PUNCT
cjel-3568	1274	4	homeownership	homeownership	NOUN
cjel-3568	1274	5	,	,	PUNCT
cjel-3568	1274	6	and	and	CCONJ
cjel-3568	1274	7	business	business	NOUN
cjel-3568	1274	8	assistance	assistance	NOUN
cjel-3568	1274	9	act	act	NOUN
cjel-3568	1274	10	of	of	ADP
cjel-3568	1274	11	2009	2009	NUM
cjel-3568	1274	12	extended	extend	VERB
cjel-3568	1274	13	the	the	DET
cjel-3568	1274	14	period	period	NOUN
cjel-3568	1274	15	for	for	ADP
cjel-3568	1274	16	net	net	ADJ
cjel-3568	1274	17	operating	operating	NOUN
cjel-3568	1274	18	loss	loss	NOUN
cjel-3568	1274	19	carry	carry	NOUN
cjel-3568	1274	20	-	-	PUNCT
cjel-3568	1274	21	backs	back	NOUN
cjel-3568	1274	22	to	to	ADP
cjel-3568	1274	23	five	five	NUM
cjel-3568	1274	24	years	year	NOUN
cjel-3568	1274	25	.	.	PUNCT
cjel-3568	1275	1	see	see	VERB
cjel-3568	1275	2	worker	worker	NOUN
cjel-3568	1275	3	,	,	PUNCT
cjel-3568	1275	4	homeownership	homeownership	NOUN
cjel-3568	1275	5	,	,	PUNCT
cjel-3568	1275	6	and	and	CCONJ
cjel-3568	1275	7	business	business	NOUN
cjel-3568	1275	8	assistance	assistance	NOUN
cjel-3568	1275	9	act	act	NOUN
cjel-3568	1275	10	of	of	ADP
cjel-3568	1275	11	2009	2009	NUM
cjel-3568	1275	12	,	,	PUNCT
cjel-3568	1275	13	pub	pub	NOUN
cjel-3568	1275	14	.	.	PUNCT
cjel-3568	1276	1	l.	l.	PROPN
cjel-3568	1276	2	111	111	NUM
cjel-3568	1276	3	-	-	SYM
cjel-3568	1276	4	92	92	NUM
cjel-3568	1276	5	,	,	PUNCT
cjel-3568	1276	6	123	123	NUM
cjel-3568	1276	7	stat	stat	NOUN
cjel-3568	1276	8	.	.	PUNCT
cjel-3568	1276	9	2984	2984	NUM
cjel-3568	1276	10	;	;	PUNCT
cjel-3568	1276	11	see	see	AUX
cjel-3568	1276	12	also	also	ADV
cjel-3568	1276	13	rev	rev	VERB
cjel-3568	1276	14	.	.	PROPN
cjel-3568	1276	15	proc	proc	PROPN
cjel-3568	1276	16	.	.	PUNCT
cjel-3568	1277	1	2009	2009	NUM
cjel-3568	1277	2	-	-	SYM
cjel-3568	1277	3	52	52	NUM
cjel-3568	1277	4	,	,	PUNCT
cjel-3568	1277	5	2009	2009	NUM
cjel-3568	1277	6	-	-	SYM
cjel-3568	1277	7	49	49	NUM
cjel-3568	1277	8	i.r.b	i.r.b	NOUN
cjel-3568	1277	9	.	.	PUNCT
cjel-3568	1278	1	744	744	NUM
cjel-3568	1278	2	(	(	PUNCT
cjel-3568	1278	3	nov	nov	PROPN
cjel-3568	1278	4	.	.	PROPN
cjel-3568	1278	5	21	21	NUM
cjel-3568	1278	6	,	,	PUNCT
cjel-3568	1278	7	2009	2009	NUM
cjel-3568	1278	8	)	)	PUNCT
cjel-3568	1278	9	.	.	PUNCT
cjel-3568	1279	1	283	283	NUM
cjel-3568	1279	2	.	.	PUNCT
cjel-3568	1279	3	see	see	VERB
cjel-3568	1279	4	i.r.c	i.r.c	NOUN
cjel-3568	1279	5	.	.	PUNCT
cjel-3568	1280	1	§	§	PROPN
cjel-3568	1280	2	55	55	NUM
cjel-3568	1280	3	(	(	PUNCT
cjel-3568	1280	4	supp	supp	PROPN
cjel-3568	1280	5	.	.	PUNCT
cjel-3568	1280	6	2014	2014	NUM
cjel-3568	1280	7	)	)	PUNCT
cjel-3568	1280	8	.	.	PUNCT
cjel-3568	1281	1	284	284	NUM
cjel-3568	1281	2	.	.	PUNCT
cjel-3568	1281	3	see	see	VERB
cjel-3568	1281	4	i.r.c	i.r.c	NOUN
cjel-3568	1281	5	.	.	PUNCT
cjel-3568	1282	1	§	§	PROPN
cjel-3568	1282	2	465	465	NUM
cjel-3568	1282	3	(	(	PUNCT
cjel-3568	1282	4	supp	supp	PROPN
cjel-3568	1282	5	.	.	PUNCT
cjel-3568	1282	6	2014	2014	NUM
cjel-3568	1282	7	)	)	PUNCT
cjel-3568	1282	8	(	(	PUNCT
cjel-3568	1282	9	describing	describe	VERB
cjel-3568	1282	10	the	the	DET
cjel-3568	1282	11	at	at	ADP
cjel-3568	1282	12	-	-	PUNCT
cjel-3568	1282	13	risk	risk	NOUN
cjel-3568	1282	14	rules	rule	NOUN
cjel-3568	1282	15	)	)	PUNCT
cjel-3568	1282	16	.	.	PUNCT
cjel-3568	1283	1	285	285	NUM
cjel-3568	1283	2	.	.	PUNCT
cjel-3568	1284	1	see	see	VERB
cjel-3568	1284	2	i.r.c	i.r.c	NOUN
cjel-3568	1284	3	.	.	PUNCT
cjel-3568	1285	1	§	§	PROPN
cjel-3568	1285	2	469	469	NUM
cjel-3568	1285	3	(	(	PUNCT
cjel-3568	1285	4	supp	supp	PROPN
cjel-3568	1285	5	.	.	PUNCT
cjel-3568	1285	6	2014	2014	NUM
cjel-3568	1285	7	)	)	PUNCT
cjel-3568	1286	1	(	(	PUNCT
cjel-3568	1286	2	describing	describe	VERB
cjel-3568	1286	3	the	the	DET
cjel-3568	1286	4	passive	passive	ADJ
cjel-3568	1286	5	activity	activity	NOUN
cjel-3568	1286	6	loss	loss	NOUN
cjel-3568	1286	7	rules	rule	NOUN
cjel-3568	1286	8	)	)	PUNCT
cjel-3568	1286	9	.	.	PUNCT
cjel-3568	1287	1	286	286	NUM
cjel-3568	1287	2	.	.	PUNCT
cjel-3568	1288	1	see	see	AUX
cjel-3568	1288	2	rev	rev	PROPN
cjel-3568	1288	3	.	.	PROPN
cjel-3568	1288	4	proc	proc	PROPN
cjel-3568	1288	5	.	.	PUNCT
cjel-3568	1289	1	2007	2007	NUM
cjel-3568	1289	2	-	-	SYM
cjel-3568	1289	3	65	65	NUM
cjel-3568	1289	4	,	,	PUNCT
cjel-3568	1289	5	2007	2007	NUM
cjel-3568	1289	6	-	-	SYM
cjel-3568	1289	7	45	45	NUM
cjel-3568	1289	8	i.r.b	i.r.b	NOUN
cjel-3568	1289	9	.	.	PUNCT
cjel-3568	1290	1	967	967	NUM
cjel-3568	1290	2	(	(	PUNCT
cjel-3568	1290	3	indicating	indicate	VERB
cjel-3568	1290	4	in	in	ADP
cjel-3568	1290	5	safe	safe	ADJ
cjel-3568	1290	6	harbor	harbor	NOUN
cjel-3568	1290	7	guidelines	guideline	NOUN
cjel-3568	1290	8	that	that	SCONJ
cjel-3568	1290	9	the	the	DET
cjel-3568	1290	10	passive	passive	ADJ
cjel-3568	1290	11	activity	activity	NOUN
cjel-3568	1290	12	loss	loss	NOUN
cjel-3568	1290	13	rules	rule	NOUN
cjel-3568	1290	14	apply	apply	VERB
cjel-3568	1290	15	to	to	ADP
cjel-3568	1290	16	tax	tax	NOUN
cjel-3568	1290	17	equity	equity	NOUN
cjel-3568	1290	18	investment	investment	NOUN
cjel-3568	1290	19	transactions	transaction	NOUN
cjel-3568	1290	20	)	)	PUNCT
cjel-3568	1290	21	.	.	PUNCT
cjel-3568	1291	1	287	287	NUM
cjel-3568	1291	2	.	.	PUNCT
cjel-3568	1292	1	the	the	DET
cjel-3568	1292	2	itc	itc	PROPN
cjel-3568	1292	3	and	and	CCONJ
cjel-3568	1292	4	ptc	ptc	PROPN
cjel-3568	1292	5	compete	compete	NOUN
cjel-3568	1292	6	with	with	ADP
cjel-3568	1292	7	the	the	DET
cjel-3568	1292	8	low	low	ADJ
cjel-3568	1292	9	income	income	NOUN
cjel-3568	1292	10	housing	housing	NOUN
cjel-3568	1292	11	tax	tax	NOUN
cjel-3568	1292	12	credit	credit	NOUN
cjel-3568	1292	13	and	and	CCONJ
cjel-3568	1292	14	the	the	DET
cjel-3568	1292	15	new	new	ADJ
cjel-3568	1292	16	markets	market	NOUN
cjel-3568	1292	17	tax	tax	NOUN
cjel-3568	1292	18	credit	credit	NOUN
cjel-3568	1292	19	for	for	ADP
cjel-3568	1292	20	investors	investor	NOUN
cjel-3568	1292	21	.	.	PUNCT
cjel-3568	1293	1	i.r.c	i.r.c	NOUN
cjel-3568	1293	2	.	.	PUNCT
cjel-3568	1294	1	§	§	PROPN
cjel-3568	1294	2	§	§	PROPN
cjel-3568	1294	3	42	42	NUM
cjel-3568	1294	4	,	,	PUNCT
cjel-3568	1294	5	45	45	NUM
cjel-3568	1294	6	(	(	PUNCT
cjel-3568	1294	7	supp	supp	NOUN
cjel-3568	1294	8	.	.	PUNCT
cjel-3568	1294	9	2015	2015	NUM
cjel-3568	1294	10	)	)	PUNCT
cjel-3568	1294	11	.	.	PUNCT
cjel-3568	1295	1	2016	2016	NUM
cjel-3568	1295	2	]	]	PUNCT
cjel-3568	1295	3	picking	pick	VERB
cjel-3568	1295	4	winners	winner	NOUN
cjel-3568	1295	5	and	and	CCONJ
cjel-3568	1295	6	losers	loser	NOUN
cjel-3568	1295	7	107	107	NUM
cjel-3568	1295	8	itc	itc	PROPN
cjel-3568	1295	9	compete	compete	NOUN
cjel-3568	1295	10	with	with	ADP
cjel-3568	1295	11	affordable	affordable	ADJ
cjel-3568	1295	12	housing	housing	NOUN
cjel-3568	1295	13	projects	project	NOUN
cjel-3568	1295	14	financed	finance	VERB
cjel-3568	1295	15	with	with	ADP
cjel-3568	1295	16	the	the	DET
cjel-3568	1295	17	low	low	ADJ
cjel-3568	1295	18	income	income	NOUN
cjel-3568	1295	19	housing	housing	NOUN
cjel-3568	1295	20	tax	tax	NOUN
cjel-3568	1295	21	credit	credit	NOUN
cjel-3568	1295	22	(	(	PUNCT
cjel-3568	1295	23	“	"	PUNCT
cjel-3568	1295	24	lihtc	lihtc	NOUN
cjel-3568	1295	25	”	"	PUNCT
cjel-3568	1295	26	)	)	PUNCT
cjel-3568	1295	27	,	,	PUNCT
cjel-3568	1295	28	which	which	PRON
cjel-3568	1295	29	provides	provide	VERB
cjel-3568	1295	30	a	a	DET
cjel-3568	1295	31	minimum	minimum	ADJ
cjel-3568	1295	32	rate	rate	NOUN
cjel-3568	1295	33	of	of	ADP
cjel-3568	1295	34	return	return	NOUN
cjel-3568	1295	35	to	to	ADP
cjel-3568	1295	36	investors	investor	NOUN
cjel-3568	1295	37	.	.	PUNCT
cjel-3568	1296	1	furthermore	furthermore	ADV
cjel-3568	1296	2	,	,	PUNCT
cjel-3568	1296	3	in	in	ADP
cjel-3568	1296	4	comparison	comparison	NOUN
cjel-3568	1296	5	with	with	ADP
cjel-3568	1296	6	the	the	DET
cjel-3568	1296	7	ptc	ptc	NOUN
cjel-3568	1296	8	,	,	PUNCT
cjel-3568	1296	9	the	the	DET
cjel-3568	1296	10	lihtc	lihtc	NOUN
cjel-3568	1296	11	exposes	expose	VERB
cjel-3568	1296	12	investors	investor	NOUN
cjel-3568	1296	13	to	to	ADP
cjel-3568	1296	14	no	no	DET
cjel-3568	1296	15	operational	operational	ADJ
cjel-3568	1296	16	risks	risk	NOUN
cjel-3568	1296	17	because	because	SCONJ
cjel-3568	1296	18	the	the	DET
cjel-3568	1296	19	credits	credit	NOUN
cjel-3568	1296	20	are	be	AUX
cjel-3568	1296	21	received	receive	VERB
cjel-3568	1296	22	based	base	VERB
cjel-3568	1296	23	on	on	ADP
cjel-3568	1296	24	the	the	DET
cjel-3568	1296	25	amount	amount	NOUN
cjel-3568	1296	26	of	of	ADP
cjel-3568	1296	27	investment.288	investment.288	NOUN
cjel-3568	1296	28	finally	finally	ADV
cjel-3568	1296	29	,	,	PUNCT
cjel-3568	1296	30	the	the	DET
cjel-3568	1296	31	itc	itc	PROPN
cjel-3568	1296	32	requires	require	VERB
cjel-3568	1296	33	investors	investor	NOUN
cjel-3568	1296	34	to	to	PART
cjel-3568	1296	35	buy	buy	VERB
cjel-3568	1296	36	and	and	CCONJ
cjel-3568	1296	37	hold	hold	VERB
cjel-3568	1296	38	their	their	PRON
cjel-3568	1296	39	investments	investment	NOUN
cjel-3568	1296	40	for	for	ADP
cjel-3568	1296	41	five	five	NUM
cjel-3568	1296	42	years.289	years.289	ADJ
cjel-3568	1296	43	investment	investment	NOUN
cjel-3568	1296	44	tax	tax	NOUN
cjel-3568	1296	45	credits	credit	NOUN
cjel-3568	1296	46	may	may	AUX
cjel-3568	1296	47	be	be	AUX
cjel-3568	1296	48	used	use	VERB
cjel-3568	1296	49	in	in	ADP
cjel-3568	1296	50	the	the	DET
cjel-3568	1296	51	first	first	ADJ
cjel-3568	1296	52	year	year	NOUN
cjel-3568	1296	53	,	,	PUNCT
cjel-3568	1296	54	but	but	CCONJ
cjel-3568	1296	55	vest	vest	VERB
cjel-3568	1296	56	at	at	ADP
cjel-3568	1296	57	twenty	twenty	NUM
cjel-3568	1296	58	percent	percent	NOUN
cjel-3568	1296	59	per	per	ADP
cjel-3568	1296	60	year	year	NOUN
cjel-3568	1296	61	for	for	ADP
cjel-3568	1296	62	five	five	NUM
cjel-3568	1296	63	years.290	years.290	PROPN
cjel-3568	1296	64	a	a	DET
cjel-3568	1296	65	portion	portion	NOUN
cjel-3568	1296	66	of	of	ADP
cjel-3568	1296	67	the	the	DET
cjel-3568	1296	68	credit	credit	NOUN
cjel-3568	1296	69	may	may	AUX
cjel-3568	1296	70	be	be	AUX
cjel-3568	1296	71	recaptured	recapture	VERB
cjel-3568	1296	72	if	if	SCONJ
cjel-3568	1296	73	the	the	DET
cjel-3568	1296	74	project	project	NOUN
cjel-3568	1296	75	is	be	AUX
cjel-3568	1296	76	sold	sell	VERB
cjel-3568	1296	77	within	within	ADP
cjel-3568	1296	78	five	five	NUM
cjel-3568	1296	79	years.291	years.291	PROPN
cjel-3568	1296	80	ptc	ptc	NOUN
cjel-3568	1296	81	credits	credit	NOUN
cjel-3568	1296	82	are	be	AUX
cjel-3568	1296	83	realized	realize	VERB
cjel-3568	1296	84	over	over	ADP
cjel-3568	1296	85	the	the	DET
cjel-3568	1296	86	ten	ten	NUM
cjel-3568	1296	87	-	-	PUNCT
cjel-3568	1296	88	year	year	NOUN
cjel-3568	1296	89	credit	credit	NOUN
cjel-3568	1296	90	period	period	NOUN
cjel-3568	1296	91	as	as	SCONJ
cjel-3568	1296	92	the	the	DET
cjel-3568	1296	93	project	project	NOUN
cjel-3568	1296	94	generates	generate	VERB
cjel-3568	1296	95	power	power	NOUN
cjel-3568	1296	96	,	,	PUNCT
cjel-3568	1296	97	but	but	CCONJ
cjel-3568	1296	98	if	if	SCONJ
cjel-3568	1296	99	the	the	DET
cjel-3568	1296	100	tax	tax	NOUN
cjel-3568	1296	101	credit	credit	NOUN
cjel-3568	1296	102	investors	investor	NOUN
cjel-3568	1296	103	sell	sell	VERB
cjel-3568	1296	104	the	the	DET
cjel-3568	1296	105	project	project	NOUN
cjel-3568	1296	106	,	,	PUNCT
cjel-3568	1296	107	they	they	PRON
cjel-3568	1296	108	may	may	AUX
cjel-3568	1296	109	be	be	AUX
cjel-3568	1296	110	subject	subject	ADJ
cjel-3568	1296	111	to	to	ADP
cjel-3568	1296	112	depreciation	depreciation	NOUN
cjel-3568	1296	113	recapture.292	recapture.292	ADP
cjel-3568	1296	114	the	the	DET
cjel-3568	1296	115	tax	tax	NOUN
cjel-3568	1296	116	credit	credit	NOUN
cjel-3568	1296	117	investor	investor	NOUN
cjel-3568	1296	118	will	will	AUX
cjel-3568	1296	119	have	have	VERB
cjel-3568	1296	120	a	a	DET
cjel-3568	1296	121	higher	high	ADJ
cjel-3568	1296	122	tax	tax	NOUN
cjel-3568	1296	123	liability	liability	NOUN
cjel-3568	1296	124	from	from	ADP
cjel-3568	1296	125	disgorging	disgorge	VERB
cjel-3568	1296	126	the	the	DET
cjel-3568	1296	127	tax	tax	NOUN
cjel-3568	1296	128	benefits	benefit	NOUN
cjel-3568	1296	129	they	they	PRON
cjel-3568	1296	130	received	receive	VERB
cjel-3568	1296	131	previously.293	previously.293	NOUN
cjel-3568	1296	132	the	the	DET
cjel-3568	1296	133	recapture	recapture	NOUN
cjel-3568	1296	134	provisions	provision	NOUN
cjel-3568	1296	135	increase	increase	VERB
cjel-3568	1296	136	the	the	DET
cjel-3568	1296	137	price	price	NOUN
cjel-3568	1296	138	of	of	ADP
cjel-3568	1296	139	exit	exit	NOUN
cjel-3568	1296	140	,	,	PUNCT
cjel-3568	1296	141	create	create	VERB
cjel-3568	1296	142	lock	lock	NOUN
cjel-3568	1296	143	-	-	PUNCT
cjel-3568	1296	144	in	in	NOUN
cjel-3568	1296	145	,	,	PUNCT
cjel-3568	1296	146	and	and	CCONJ
cjel-3568	1296	147	inhibit	inhibit	VERB
cjel-3568	1296	148	the	the	DET
cjel-3568	1296	149	rational	rational	ADJ
cjel-3568	1296	150	deployment	deployment	NOUN
cjel-3568	1296	151	of	of	ADP
cjel-3568	1296	152	capital	capital	NOUN
cjel-3568	1296	153	.	.	PUNCT
cjel-3568	1297	1	these	these	DET
cjel-3568	1297	2	aspects	aspect	NOUN
cjel-3568	1297	3	make	make	VERB
cjel-3568	1297	4	the	the	DET
cjel-3568	1297	5	credit	credit	NOUN
cjel-3568	1297	6	market	market	NOUN
cjel-3568	1297	7	for	for	ADP
cjel-3568	1297	8	renewable	renewable	ADJ
cjel-3568	1297	9	energy	energy	NOUN
cjel-3568	1297	10	credits	credit	NOUN
cjel-3568	1297	11	less	less	ADV
cjel-3568	1297	12	competitive	competitive	ADJ
cjel-3568	1297	13	.	.	PUNCT
cjel-3568	1298	1	b.	b.	PROPN
cjel-3568	1298	2	transaction	transaction	PROPN
cjel-3568	1298	3	and	and	CCONJ
cjel-3568	1298	4	information	information	NOUN
cjel-3568	1298	5	costs	cost	VERB
cjel-3568	1298	6	the	the	DET
cjel-3568	1298	7	subsidy	subsidy	NOUN
cjel-3568	1298	8	structures	structure	NOUN
cjel-3568	1298	9	for	for	ADP
cjel-3568	1298	10	fossil	fossil	ADJ
cjel-3568	1298	11	fuels	fuel	NOUN
cjel-3568	1298	12	and	and	CCONJ
cjel-3568	1298	13	renewable	renewable	ADJ
cjel-3568	1298	14	energy	energy	NOUN
cjel-3568	1298	15	also	also	ADV
cjel-3568	1298	16	diverge	diverge	VERB
cjel-3568	1298	17	in	in	ADP
cjel-3568	1298	18	terms	term	NOUN
cjel-3568	1298	19	of	of	ADP
cjel-3568	1298	20	the	the	DET
cjel-3568	1298	21	information	information	NOUN
cjel-3568	1298	22	and	and	CCONJ
cjel-3568	1298	23	transaction	transaction	NOUN
cjel-3568	1298	24	costs	cost	NOUN
cjel-3568	1298	25	they	they	PRON
cjel-3568	1298	26	impose	impose	VERB
cjel-3568	1298	27	on	on	ADP
cjel-3568	1298	28	deal	deal	NOUN
cjel-3568	1298	29	participants	participant	NOUN
cjel-3568	1298	30	.	.	PUNCT
cjel-3568	1299	1	investors	investor	NOUN
cjel-3568	1299	2	in	in	ADP
cjel-3568	1299	3	publicly	publicly	ADV
cjel-3568	1299	4	traded	trade	VERB
cjel-3568	1299	5	partnerships	partnership	NOUN
cjel-3568	1299	6	enjoy	enjoy	VERB
cjel-3568	1299	7	low	low	ADJ
cjel-3568	1299	8	information	information	NOUN
cjel-3568	1299	9	and	and	CCONJ
cjel-3568	1299	10	transactions	transaction	NOUN
cjel-3568	1299	11	costs	cost	NOUN
cjel-3568	1299	12	.	.	PUNCT
cjel-3568	1300	1	the	the	DET
cjel-3568	1300	2	publicly	publicly	ADV
cjel-3568	1300	3	traded	trade	VERB
cjel-3568	1300	4	partnership	partnership	NOUN
cjel-3568	1300	5	provides	provide	VERB
cjel-3568	1300	6	for	for	ADP
cjel-3568	1300	7	the	the	DET
cjel-3568	1300	8	securitization	securitization	NOUN
cjel-3568	1300	9	of	of	ADP
cjel-3568	1300	10	interests	interest	NOUN
cjel-3568	1300	11	in	in	ADP
cjel-3568	1300	12	many	many	ADJ
cjel-3568	1300	13	projects	project	NOUN
cjel-3568	1300	14	,	,	PUNCT
cjel-3568	1300	15	the	the	DET
cjel-3568	1300	16	costs	cost	NOUN
cjel-3568	1300	17	of	of	ADP
cjel-3568	1300	18	which	which	PRON
cjel-3568	1300	19	are	be	AUX
cjel-3568	1300	20	likely	likely	ADJ
cjel-3568	1300	21	to	to	PART
cjel-3568	1300	22	be	be	AUX
cjel-3568	1300	23	passed	pass	VERB
cjel-3568	1300	24	forward	forward	ADV
cjel-3568	1300	25	to	to	ADP
cjel-3568	1300	26	and	and	CCONJ
cjel-3568	1300	27	spread	spread	VERB
cjel-3568	1300	28	among	among	ADP
cjel-3568	1300	29	the	the	DET
cjel-3568	1300	30	many	many	ADJ
cjel-3568	1300	31	investors	investor	NOUN
cjel-3568	1300	32	,	,	PUNCT
cjel-3568	1300	33	though	though	SCONJ
cjel-3568	1300	34	the	the	DET
cjel-3568	1300	35	288	288	NUM
cjel-3568	1300	36	.	.	PUNCT
cjel-3568	1301	1	see	see	VERB
cjel-3568	1301	2	schwabe	schwabe	NOUN
cjel-3568	1301	3	,	,	PUNCT
cjel-3568	1301	4	cory	cory	PROPN
cjel-3568	1301	5	&	&	CCONJ
cjel-3568	1301	6	newcomb	newcomb	PROPN
cjel-3568	1301	7	,	,	PUNCT
cjel-3568	1301	8	supra	supra	PROPN
cjel-3568	1301	9	note	note	PROPN
cjel-3568	1301	10	196	196	NUM
cjel-3568	1301	11	,	,	PUNCT
cjel-3568	1301	12	at	at	ADP
cjel-3568	1301	13	5	5	NUM
cjel-3568	1301	14	;	;	PUNCT
cjel-3568	1301	15	see	see	VERB
cjel-3568	1301	16	also	also	ADV
cjel-3568	1301	17	i.r.c	i.r.c	NOUN
cjel-3568	1301	18	.	.	PUNCT
cjel-3568	1302	1	§	§	PROPN
cjel-3568	1302	2	42	42	NUM
cjel-3568	1302	3	.	.	PUNCT
cjel-3568	1302	4	289	289	NUM
cjel-3568	1302	5	.	.	PUNCT
cjel-3568	1303	1	mann	mann	PROPN
cjel-3568	1303	2	&	&	CCONJ
cjel-3568	1303	3	rowe	rowe	PROPN
cjel-3568	1303	4	,	,	PUNCT
cjel-3568	1303	5	supra	supra	PROPN
cjel-3568	1303	6	note	note	NOUN
cjel-3568	1303	7	210	210	NUM
cjel-3568	1303	8	,	,	PUNCT
cjel-3568	1303	9	at	at	ADP
cjel-3568	1303	10	149	149	NUM
cjel-3568	1303	11	.	.	PUNCT
cjel-3568	1303	12	290	290	NUM
cjel-3568	1303	13	.	.	PUNCT
cjel-3568	1304	1	i	i	PRON
cjel-3568	1304	2	d.	d.	PROPN
cjel-3568	1304	3	291	291	NUM
cjel-3568	1304	4	.	.	PUNCT
cjel-3568	1304	5	see	see	VERB
cjel-3568	1304	6	i.r.c	i.r.c	NOUN
cjel-3568	1304	7	.	.	PUNCT
cjel-3568	1305	1	§	§	PROPN
cjel-3568	1305	2	§	§	PROPN
cjel-3568	1305	3	46	46	NUM
cjel-3568	1305	4	,	,	PUNCT
cjel-3568	1305	5	48	48	NUM
cjel-3568	1305	6	,	,	PUNCT
cjel-3568	1305	7	50(a)(1)(b	50(a)(1)(b	NUM
cjel-3568	1305	8	)	)	PUNCT
cjel-3568	1305	9	(	(	PUNCT
cjel-3568	1305	10	supp	supp	NOUN
cjel-3568	1305	11	.	.	PUNCT
cjel-3568	1305	12	2015	2015	NUM
cjel-3568	1305	13	)	)	PUNCT
cjel-3568	1305	14	.	.	PUNCT
cjel-3568	1306	1	the	the	DET
cjel-3568	1306	2	itc	itc	PROPN
cjel-3568	1306	3	is	be	AUX
cjel-3568	1306	4	comprised	comprise	VERB
cjel-3568	1306	5	of	of	ADP
cjel-3568	1306	6	several	several	ADJ
cjel-3568	1306	7	credits	credit	NOUN
cjel-3568	1306	8	,	,	PUNCT
cjel-3568	1306	9	including	include	VERB
cjel-3568	1306	10	the	the	DET
cjel-3568	1306	11	energy	energy	NOUN
cjel-3568	1306	12	credit	credit	NOUN
cjel-3568	1306	13	under	under	ADP
cjel-3568	1306	14	§	§	PROPN
cjel-3568	1306	15	48	48	NUM
cjel-3568	1306	16	.	.	PUNCT
cjel-3568	1307	1	the	the	DET
cjel-3568	1307	2	itc	itc	PROPN
cjel-3568	1307	3	is	be	AUX
cjel-3568	1307	4	subject	subject	ADJ
cjel-3568	1307	5	to	to	ADP
cjel-3568	1307	6	recapture	recapture	NOUN
cjel-3568	1307	7	if	if	SCONJ
cjel-3568	1307	8	property	property	NOUN
cjel-3568	1307	9	is	be	AUX
cjel-3568	1307	10	disposed	dispose	VERB
cjel-3568	1307	11	of	of	ADP
cjel-3568	1307	12	—	—	PUNCT
cjel-3568	1307	13	or	or	CCONJ
cjel-3568	1307	14	otherwise	otherwise	ADV
cjel-3568	1307	15	ceases	cease	VERB
cjel-3568	1307	16	to	to	PART
cjel-3568	1307	17	be	be	AUX
cjel-3568	1307	18	investment	investment	NOUN
cjel-3568	1307	19	credit	credit	NOUN
cjel-3568	1307	20	property	property	NOUN
cjel-3568	1307	21	—	—	PUNCT
cjel-3568	1307	22	within	within	ADP
cjel-3568	1307	23	five	five	NUM
cjel-3568	1307	24	years	year	NOUN
cjel-3568	1307	25	after	after	ADP
cjel-3568	1307	26	the	the	DET
cjel-3568	1307	27	date	date	NOUN
cjel-3568	1307	28	the	the	DET
cjel-3568	1307	29	property	property	NOUN
cjel-3568	1307	30	is	be	AUX
cjel-3568	1307	31	placed	place	VERB
cjel-3568	1307	32	in	in	ADP
cjel-3568	1307	33	service	service	NOUN
cjel-3568	1307	34	.	.	PUNCT
cjel-3568	1308	1	i.r.c	i.r.c	NOUN
cjel-3568	1308	2	.	.	PUNCT
cjel-3568	1309	1	§	§	PROPN
cjel-3568	1309	2	50(a)(1)(b	50(a)(1)(b	NUM
cjel-3568	1309	3	)	)	PUNCT
cjel-3568	1309	4	.	.	PUNCT
cjel-3568	1310	1	during	during	ADP
cjel-3568	1310	2	the	the	DET
cjel-3568	1310	3	year	year	NOUN
cjel-3568	1310	4	of	of	ADP
cjel-3568	1310	5	recapture	recapture	NOUN
cjel-3568	1310	6	,	,	PUNCT
cjel-3568	1310	7	the	the	DET
cjel-3568	1310	8	owner	owner	NOUN
cjel-3568	1310	9	’s	’s	PART
cjel-3568	1310	10	tax	tax	NOUN
cjel-3568	1310	11	is	be	AUX
cjel-3568	1310	12	increased	increase	VERB
cjel-3568	1310	13	by	by	ADP
cjel-3568	1310	14	the	the	DET
cjel-3568	1310	15	total	total	ADJ
cjel-3568	1310	16	credit	credit	NOUN
cjel-3568	1310	17	taken	take	VERB
cjel-3568	1310	18	and	and	CCONJ
cjel-3568	1310	19	multiplied	multiply	VERB
cjel-3568	1310	20	by	by	ADP
cjel-3568	1310	21	a	a	DET
cjel-3568	1310	22	recapture	recapture	NOUN
cjel-3568	1310	23	percentage	percentage	NOUN
cjel-3568	1310	24	based	base	VERB
cjel-3568	1310	25	on	on	ADP
cjel-3568	1310	26	how	how	SCONJ
cjel-3568	1310	27	long	long	ADV
cjel-3568	1310	28	the	the	DET
cjel-3568	1310	29	itc	itc	PROPN
cjel-3568	1310	30	property	property	NOUN
cjel-3568	1310	31	was	be	AUX
cjel-3568	1310	32	held	hold	VERB
cjel-3568	1310	33	.	.	PUNCT
cjel-3568	1311	1	if	if	SCONJ
cjel-3568	1311	2	the	the	DET
cjel-3568	1311	3	property	property	NOUN
cjel-3568	1311	4	is	be	AUX
cjel-3568	1311	5	disposed	dispose	VERB
cjel-3568	1311	6	of	of	ADP
cjel-3568	1311	7	(	(	PUNCT
cjel-3568	1311	8	or	or	CCONJ
cjel-3568	1311	9	ceases	cease	VERB
cjel-3568	1311	10	to	to	PART
cjel-3568	1311	11	be	be	AUX
cjel-3568	1311	12	investment	investment	NOUN
cjel-3568	1311	13	credit	credit	NOUN
cjel-3568	1311	14	property	property	NOUN
cjel-3568	1311	15	)	)	PUNCT
cjel-3568	1311	16	less	less	ADJ
cjel-3568	1311	17	than	than	ADP
cjel-3568	1311	18	one	one	NUM
cjel-3568	1311	19	year	year	NOUN
cjel-3568	1311	20	after	after	SCONJ
cjel-3568	1311	21	the	the	DET
cjel-3568	1311	22	property	property	NOUN
cjel-3568	1311	23	is	be	AUX
cjel-3568	1311	24	first	first	ADV
cjel-3568	1311	25	placed	place	VERB
cjel-3568	1311	26	in	in	ADP
cjel-3568	1311	27	service	service	NOUN
cjel-3568	1311	28	,	,	PUNCT
cjel-3568	1311	29	there	there	PRON
cjel-3568	1311	30	is	be	VERB
cjel-3568	1311	31	100	100	NUM
cjel-3568	1311	32	%	%	NOUN
cjel-3568	1311	33	recapture	recapture	NOUN
cjel-3568	1311	34	.	.	PUNCT
cjel-3568	1312	1	after	after	ADP
cjel-3568	1312	2	one	one	NUM
cjel-3568	1312	3	year	year	NOUN
cjel-3568	1312	4	,	,	PUNCT
cjel-3568	1312	5	there	there	PRON
cjel-3568	1312	6	is	be	VERB
cjel-3568	1312	7	eighty	eighty	NUM
cjel-3568	1312	8	percent	percent	NOUN
cjel-3568	1312	9	recapture	recapture	NOUN
cjel-3568	1312	10	,	,	PUNCT
cjel-3568	1312	11	after	after	ADP
cjel-3568	1312	12	two	two	NUM
cjel-3568	1312	13	years	year	NOUN
cjel-3568	1312	14	,	,	PUNCT
cjel-3568	1312	15	sixty	sixty	NUM
cjel-3568	1312	16	percent	percent	NOUN
cjel-3568	1312	17	,	,	PUNCT
cjel-3568	1312	18	after	after	ADP
cjel-3568	1312	19	three	three	NUM
cjel-3568	1312	20	years	year	NOUN
cjel-3568	1312	21	,	,	PUNCT
cjel-3568	1312	22	forty	forty	NUM
cjel-3568	1312	23	percent	percent	NOUN
cjel-3568	1312	24	,	,	PUNCT
cjel-3568	1312	25	after	after	ADP
cjel-3568	1312	26	four	four	NUM
cjel-3568	1312	27	years	year	NOUN
cjel-3568	1312	28	,	,	PUNCT
cjel-3568	1312	29	twenty	twenty	NUM
cjel-3568	1312	30	percent	percent	NOUN
cjel-3568	1312	31	,	,	PUNCT
cjel-3568	1312	32	and	and	CCONJ
cjel-3568	1312	33	after	after	ADP
cjel-3568	1312	34	five	five	NUM
cjel-3568	1312	35	years	year	NOUN
cjel-3568	1312	36	,	,	PUNCT
cjel-3568	1312	37	no	no	DET
cjel-3568	1312	38	portion	portion	NOUN
cjel-3568	1312	39	of	of	ADP
cjel-3568	1312	40	the	the	DET
cjel-3568	1312	41	credit	credit	NOUN
cjel-3568	1312	42	will	will	AUX
cjel-3568	1312	43	be	be	AUX
cjel-3568	1312	44	recaptured	recapture	VERB
cjel-3568	1312	45	.	.	PUNCT
cjel-3568	1313	1	i	i	PRON
cjel-3568	1313	2	d.	d.	PROPN
cjel-3568	1313	3	292	292	NUM
cjel-3568	1313	4	.	.	PUNCT
cjel-3568	1314	1	i.r.c	i.r.c	NOUN
cjel-3568	1314	2	.	.	PUNCT
cjel-3568	1315	1	§	§	PROPN
cjel-3568	1315	2	1245	1245	NUM
cjel-3568	1315	3	(	(	PUNCT
cjel-3568	1315	4	supp	supp	PROPN
cjel-3568	1315	5	.	.	PUNCT
cjel-3568	1315	6	2014	2014	NUM
cjel-3568	1315	7	)	)	PUNCT
cjel-3568	1315	8	.	.	PUNCT
cjel-3568	1316	1	293	293	NUM
cjel-3568	1316	2	.	.	PUNCT
cjel-3568	1317	1	see	see	VERB
cjel-3568	1317	2	mann	mann	PROPN
cjel-3568	1317	3	&	&	CCONJ
cjel-3568	1317	4	rowe	rowe	PROPN
cjel-3568	1317	5	,	,	PUNCT
cjel-3568	1317	6	supra	supra	PROPN
cjel-3568	1317	7	note	note	NOUN
cjel-3568	1317	8	210	210	NUM
cjel-3568	1317	9	,	,	PUNCT
cjel-3568	1317	10	at	at	ADP
cjel-3568	1317	11	149	149	NUM
cjel-3568	1317	12	.	.	SYM
cjel-3568	1317	13	108	108	NUM
cjel-3568	1317	14	columbia	columbia	PROPN
cjel-3568	1317	15	journal	journal	PROPN
cjel-3568	1317	16	of	of	ADP
cjel-3568	1317	17	environmental	environmental	ADJ
cjel-3568	1317	18	law	law	NOUN
cjel-3568	1318	1	[	[	X
cjel-3568	1318	2	vol	vol	NOUN
cjel-3568	1318	3	.	.	PUNCT
cjel-3568	1319	1	41:1	41:1	NUM
cjel-3568	1319	2	incidence	incidence	NOUN
cjel-3568	1319	3	has	have	AUX
cjel-3568	1319	4	not	not	PART
cjel-3568	1319	5	been	be	AUX
cjel-3568	1319	6	modeled	model	VERB
cjel-3568	1319	7	.	.	PUNCT
cjel-3568	1320	1	because	because	SCONJ
cjel-3568	1320	2	those	those	DET
cjel-3568	1320	3	costs	cost	NOUN
cjel-3568	1320	4	may	may	AUX
cjel-3568	1320	5	be	be	AUX
cjel-3568	1320	6	spread	spread	VERB
cjel-3568	1320	7	over	over	ADP
cjel-3568	1320	8	a	a	DET
cjel-3568	1320	9	much	much	ADV
cjel-3568	1320	10	broader	broad	ADJ
cjel-3568	1320	11	pool	pool	NOUN
cjel-3568	1320	12	of	of	ADP
cjel-3568	1320	13	investors	investor	NOUN
cjel-3568	1320	14	,	,	PUNCT
cjel-3568	1320	15	the	the	DET
cjel-3568	1320	16	cost	cost	NOUN
cjel-3568	1320	17	per	per	ADP
cjel-3568	1320	18	investor	investor	NOUN
cjel-3568	1320	19	will	will	AUX
cjel-3568	1320	20	be	be	AUX
cjel-3568	1320	21	reduced	reduce	VERB
cjel-3568	1320	22	.	.	PUNCT
cjel-3568	1321	1	in	in	ADP
cjel-3568	1321	2	addition	addition	NOUN
cjel-3568	1321	3	,	,	PUNCT
cjel-3568	1321	4	investors	investor	NOUN
cjel-3568	1321	5	’	'	PUNCT
cjel-3568	1321	6	direct	direct	ADJ
cjel-3568	1321	7	transaction	transaction	NOUN
cjel-3568	1321	8	costs	cost	NOUN
cjel-3568	1321	9	are	be	AUX
cjel-3568	1321	10	limited	limit	VERB
cjel-3568	1321	11	to	to	ADP
cjel-3568	1321	12	those	those	PRON
cjel-3568	1321	13	associated	associate	VERB
cjel-3568	1321	14	with	with	ADP
cjel-3568	1321	15	the	the	DET
cjel-3568	1321	16	purchase	purchase	NOUN
cjel-3568	1321	17	and	and	CCONJ
cjel-3568	1321	18	sale	sale	NOUN
cjel-3568	1321	19	of	of	ADP
cjel-3568	1321	20	stock	stock	NOUN
cjel-3568	1321	21	on	on	ADP
cjel-3568	1321	22	a	a	DET
cjel-3568	1321	23	public	public	ADJ
cjel-3568	1321	24	exchange	exchange	NOUN
cjel-3568	1321	25	.	.	PUNCT
cjel-3568	1322	1	because	because	SCONJ
cjel-3568	1322	2	the	the	DET
cjel-3568	1322	3	units	unit	NOUN
cjel-3568	1322	4	are	be	AUX
cjel-3568	1322	5	publicly	publicly	ADV
cjel-3568	1322	6	traded	trade	VERB
cjel-3568	1322	7	,	,	PUNCT
cjel-3568	1322	8	sponsors	sponsor	NOUN
cjel-3568	1322	9	selling	sell	VERB
cjel-3568	1322	10	interests	interest	NOUN
cjel-3568	1322	11	in	in	ADP
cjel-3568	1322	12	publicly	publicly	ADV
cjel-3568	1322	13	traded	trade	VERB
cjel-3568	1322	14	partnerships	partnership	NOUN
cjel-3568	1322	15	must	must	AUX
cjel-3568	1322	16	provide	provide	VERB
cjel-3568	1322	17	information	information	NOUN
cjel-3568	1322	18	about	about	ADP
cjel-3568	1322	19	the	the	DET
cjel-3568	1322	20	investment	investment	NOUN
cjel-3568	1322	21	through	through	ADP
cjel-3568	1322	22	a	a	DET
cjel-3568	1322	23	prospectus.294	prospectus.294	NOUN
cjel-3568	1322	24	by	by	ADP
cjel-3568	1322	25	including	include	VERB
cjel-3568	1322	26	information	information	NOUN
cjel-3568	1322	27	about	about	ADP
cjel-3568	1322	28	the	the	DET
cjel-3568	1322	29	anticipated	anticipate	VERB
cjel-3568	1322	30	revenue	revenue	NOUN
cjel-3568	1322	31	stream	stream	NOUN
cjel-3568	1322	32	,	,	PUNCT
cjel-3568	1322	33	the	the	DET
cjel-3568	1322	34	minimum	minimum	ADJ
cjel-3568	1322	35	quarterly	quarterly	ADJ
cjel-3568	1322	36	distributions	distribution	NOUN
cjel-3568	1322	37	,	,	PUNCT
cjel-3568	1322	38	and	and	CCONJ
cjel-3568	1322	39	the	the	DET
cjel-3568	1322	40	projected	project	VERB
cjel-3568	1322	41	tax	tax	NOUN
cjel-3568	1322	42	shield	shield	NOUN
cjel-3568	1322	43	to	to	PART
cjel-3568	1322	44	be	be	AUX
cjel-3568	1322	45	maintained	maintain	VERB
cjel-3568	1322	46	over	over	ADP
cjel-3568	1322	47	several	several	ADJ
cjel-3568	1322	48	years	year	NOUN
cjel-3568	1322	49	,	,	PUNCT
cjel-3568	1322	50	the	the	DET
cjel-3568	1322	51	investigation	investigation	NOUN
cjel-3568	1322	52	and	and	CCONJ
cjel-3568	1322	53	knowledge	knowledge	NOUN
cjel-3568	1322	54	costs	cost	NOUN
cjel-3568	1322	55	are	be	AUX
cjel-3568	1322	56	reduced	reduce	VERB
cjel-3568	1322	57	for	for	ADP
cjel-3568	1322	58	potential	potential	ADJ
cjel-3568	1322	59	investors	investor	NOUN
cjel-3568	1322	60	.	.	PUNCT
cjel-3568	1323	1	tax	tax	NOUN
cjel-3568	1323	2	credit	credit	NOUN
cjel-3568	1323	3	deals	deal	NOUN
cjel-3568	1323	4	,	,	PUNCT
cjel-3568	1323	5	in	in	ADP
cjel-3568	1323	6	contrast	contrast	NOUN
cjel-3568	1323	7	,	,	PUNCT
cjel-3568	1323	8	incur	incur	VERB
cjel-3568	1323	9	both	both	PRON
cjel-3568	1323	10	high	high	ADJ
cjel-3568	1323	11	transaction	transaction	NOUN
cjel-3568	1323	12	and	and	CCONJ
cjel-3568	1323	13	information	information	NOUN
cjel-3568	1323	14	costs	cost	NOUN
cjel-3568	1323	15	.	.	PUNCT
cjel-3568	1324	1	few	few	ADJ
cjel-3568	1324	2	of	of	ADP
cjel-3568	1324	3	the	the	DET
cjel-3568	1324	4	developers	developer	NOUN
cjel-3568	1324	5	seeking	seek	VERB
cjel-3568	1324	6	to	to	PART
cjel-3568	1324	7	construct	construct	VERB
cjel-3568	1324	8	and	and	CCONJ
cjel-3568	1324	9	operate	operate	VERB
cjel-3568	1324	10	renewable	renewable	ADJ
cjel-3568	1324	11	energy	energy	NOUN
cjel-3568	1324	12	facilities	facility	NOUN
cjel-3568	1324	13	can	can	AUX
cjel-3568	1324	14	afford	afford	VERB
cjel-3568	1324	15	to	to	PART
cjel-3568	1324	16	finance	finance	VERB
cjel-3568	1324	17	the	the	DET
cjel-3568	1324	18	construction	construction	NOUN
cjel-3568	1324	19	and	and	CCONJ
cjel-3568	1324	20	development	development	NOUN
cjel-3568	1324	21	of	of	ADP
cjel-3568	1324	22	a	a	DET
cjel-3568	1324	23	renewable	renewable	ADJ
cjel-3568	1324	24	energy	energy	NOUN
cjel-3568	1324	25	project	project	NOUN
cjel-3568	1324	26	alone.295	alone.295	NUM
cjel-3568	1324	27	on	on	ADP
cjel-3568	1324	28	the	the	DET
cjel-3568	1324	29	equity	equity	NOUN
cjel-3568	1324	30	side	side	NOUN
cjel-3568	1324	31	of	of	ADP
cjel-3568	1324	32	the	the	DET
cjel-3568	1324	33	financing	financing	NOUN
cjel-3568	1324	34	plan	plan	NOUN
cjel-3568	1324	35	,	,	PUNCT
cjel-3568	1324	36	tax	tax	NOUN
cjel-3568	1324	37	credits	credit	NOUN
cjel-3568	1324	38	are	be	AUX
cjel-3568	1324	39	awarded	award	VERB
cjel-3568	1324	40	on	on	ADP
cjel-3568	1324	41	a	a	DET
cjel-3568	1324	42	project	project	NOUN
cjel-3568	1324	43	-	-	PUNCT
cjel-3568	1324	44	by	by	ADP
cjel-3568	1324	45	-	-	PUNCT
cjel-3568	1324	46	project	project	NOUN
cjel-3568	1324	47	basis	basis	NOUN
cjel-3568	1324	48	.	.	PUNCT
cjel-3568	1325	1	risks	risk	NOUN
cjel-3568	1325	2	are	be	AUX
cjel-3568	1325	3	concentrated	concentrate	VERB
cjel-3568	1325	4	rather	rather	ADV
cjel-3568	1325	5	than	than	ADP
cjel-3568	1325	6	pooled	pool	VERB
cjel-3568	1325	7	as	as	ADP
cjel-3568	1325	8	with	with	ADP
cjel-3568	1325	9	publicly	publicly	ADV
cjel-3568	1325	10	traded	trade	VERB
cjel-3568	1325	11	partnership	partnership	NOUN
cjel-3568	1325	12	vehicles.296	vehicles.296	PROPN
cjel-3568	1325	13	tax	tax	NOUN
cjel-3568	1325	14	credits	credit	NOUN
cjel-3568	1325	15	also	also	ADV
cjel-3568	1325	16	require	require	VERB
cjel-3568	1325	17	investors	investor	NOUN
cjel-3568	1325	18	to	to	PART
cjel-3568	1325	19	be	be	AUX
cjel-3568	1325	20	able	able	ADJ
cjel-3568	1325	21	to	to	PART
cjel-3568	1325	22	project	project	VERB
cjel-3568	1325	23	their	their	PRON
cjel-3568	1325	24	own	own	ADJ
cjel-3568	1325	25	tax	tax	NOUN
cjel-3568	1325	26	liabilities	liability	NOUN
cjel-3568	1325	27	well	well	ADV
cjel-3568	1325	28	into	into	ADP
cjel-3568	1325	29	the	the	DET
cjel-3568	1325	30	future	future	NOUN
cjel-3568	1325	31	to	to	PART
cjel-3568	1325	32	take	take	VERB
cjel-3568	1325	33	full	full	ADJ
cjel-3568	1325	34	advantage	advantage	NOUN
cjel-3568	1325	35	of	of	ADP
cjel-3568	1325	36	the	the	DET
cjel-3568	1325	37	credits	credit	NOUN
cjel-3568	1325	38	.	.	PUNCT
cjel-3568	1326	1	tax	tax	NOUN
cjel-3568	1326	2	credit	credit	NOUN
cjel-3568	1326	3	transactions	transaction	NOUN
cjel-3568	1326	4	employ	employ	VERB
cjel-3568	1326	5	four	four	NUM
cjel-3568	1326	6	main	main	ADJ
cjel-3568	1326	7	financing	financing	NOUN
cjel-3568	1326	8	structures.297	structures.297	PROPN
cjel-3568	1326	9	investors	investor	NOUN
cjel-3568	1326	10	make	make	VERB
cjel-3568	1326	11	their	their	PRON
cjel-3568	1326	12	decisions	decision	NOUN
cjel-3568	1326	13	on	on	ADP
cjel-3568	1326	14	the	the	DET
cjel-3568	1326	15	price	price	NOUN
cjel-3568	1326	16	to	to	PART
cjel-3568	1326	17	be	be	AUX
cjel-3568	1326	18	paid	pay	VERB
cjel-3568	1326	19	for	for	ADP
cjel-3568	1326	20	credits	credit	NOUN
cjel-3568	1326	21	based	base	VERB
cjel-3568	1326	22	on	on	ADP
cjel-3568	1326	23	the	the	DET
cjel-3568	1326	24	deal	deal	NOUN
cjel-3568	1326	25	structure.298	structure.298	NOUN
cjel-3568	1326	26	these	these	DET
cjel-3568	1326	27	investors	investor	NOUN
cjel-3568	1326	28	must	must	AUX
cjel-3568	1326	29	determine	determine	VERB
cjel-3568	1326	30	whether	whether	SCONJ
cjel-3568	1326	31	the	the	DET
cjel-3568	1326	32	developer	developer	NOUN
cjel-3568	1326	33	can	can	AUX
cjel-3568	1326	34	use	use	VERB
cjel-3568	1326	35	all	all	PRON
cjel-3568	1326	36	of	of	ADP
cjel-3568	1326	37	the	the	DET
cjel-3568	1326	38	tax	tax	NOUN
cjel-3568	1326	39	benefits	benefit	NOUN
cjel-3568	1326	40	,	,	PUNCT
cjel-3568	1326	41	whether	whether	SCONJ
cjel-3568	1326	42	the	the	DET
cjel-3568	1326	43	developer	developer	NOUN
cjel-3568	1326	44	can	can	AUX
cjel-3568	1326	45	fund	fund	VERB
cjel-3568	1326	46	the	the	DET
cjel-3568	1326	47	project	project	NOUN
cjel-3568	1326	48	cost	cost	VERB
cjel-3568	1326	49	without	without	ADP
cjel-3568	1326	50	additional	additional	ADJ
cjel-3568	1326	51	debt	debt	NOUN
cjel-3568	1326	52	,	,	PUNCT
cjel-3568	1326	53	whether	whether	SCONJ
cjel-3568	1326	54	the	the	DET
cjel-3568	1326	55	developer	developer	NOUN
cjel-3568	1326	56	wants	want	VERB
cjel-3568	1326	57	to	to	PART
cjel-3568	1326	58	retain	retain	VERB
cjel-3568	1326	59	a	a	DET
cjel-3568	1326	60	stake	stake	NOUN
cjel-3568	1326	61	in	in	ADP
cjel-3568	1326	62	ownership	ownership	NOUN
cjel-3568	1326	63	and	and	CCONJ
cjel-3568	1326	64	ongoing	ongoing	ADJ
cjel-3568	1326	65	cash	cash	NOUN
cjel-3568	1326	66	flow	flow	NOUN
cjel-3568	1326	67	going	go	VERB
cjel-3568	1326	68	forward	forward	ADV
cjel-3568	1326	69	,	,	PUNCT
cjel-3568	1326	70	whether	whether	SCONJ
cjel-3568	1326	71	the	the	DET
cjel-3568	1326	72	developer	developer	NOUN
cjel-3568	1326	73	wants	want	VERB
cjel-3568	1326	74	early	early	ADJ
cjel-3568	1326	75	cash	cash	NOUN
cjel-3568	1326	76	distributions	distribution	NOUN
cjel-3568	1326	77	,	,	PUNCT
cjel-3568	1326	78	whether	whether	SCONJ
cjel-3568	1326	79	the	the	DET
cjel-3568	1326	80	project	project	NOUN
cjel-3568	1326	81	has	have	VERB
cjel-3568	1326	82	a	a	DET
cjel-3568	1326	83	low	low	ADJ
cjel-3568	1326	84	projected	project	VERB
cjel-3568	1326	85	294	294	NUM
cjel-3568	1326	86	.	.	PUNCT
cjel-3568	1327	1	see	see	VERB
cjel-3568	1327	2	securities	security	NOUN
cjel-3568	1327	3	act	act	NOUN
cjel-3568	1327	4	of	of	ADP
cjel-3568	1327	5	1933	1933	NUM
cjel-3568	1327	6	,	,	PUNCT
cjel-3568	1327	7	pub	pub	NOUN
cjel-3568	1327	8	.	.	PUNCT
cjel-3568	1328	1	l.	l.	PROPN
cjel-3568	1328	2	no	no	INTJ
cjel-3568	1328	3	.	.	PUNCT
cjel-3568	1329	1	73	73	NUM
cjel-3568	1329	2	-	-	SYM
cjel-3568	1329	3	22	22	NUM
cjel-3568	1329	4	,	,	PUNCT
cjel-3568	1329	5	48	48	NUM
cjel-3568	1329	6	stat	stat	NOUN
cjel-3568	1329	7	.	.	PUNCT
cjel-3568	1330	1	74	74	NUM
cjel-3568	1330	2	(	(	PUNCT
cjel-3568	1330	3	may	may	PROPN
cjel-3568	1330	4	27	27	NUM
cjel-3568	1330	5	,	,	PUNCT
cjel-3568	1330	6	1933	1933	NUM
cjel-3568	1330	7	)	)	PUNCT
cjel-3568	1330	8	,	,	PUNCT
cjel-3568	1330	9	(	(	PUNCT
cjel-3568	1330	10	codified	codify	VERB
cjel-3568	1330	11	as	as	SCONJ
cjel-3568	1330	12	amended	amend	VERB
cjel-3568	1330	13	at	at	ADP
cjel-3568	1330	14	15	15	NUM
cjel-3568	1330	15	u.s.c	u.s.c	ADJ
cjel-3568	1330	16	.	.	PUNCT
cjel-3568	1331	1	§	§	PROPN
cjel-3568	1331	2	77a	77a	NUM
cjel-3568	1331	3	et	et	PROPN
cjel-3568	1331	4	seq	seq	PROPN
cjel-3568	1331	5	.	.	PROPN
cjel-3568	1331	6	)	)	PUNCT
cjel-3568	1332	1	;	;	PUNCT
cjel-3568	1332	2	registration	registration	NOUN
cjel-3568	1332	3	under	under	ADP
cjel-3568	1332	4	the	the	DET
cjel-3568	1332	5	securities	security	NOUN
cjel-3568	1332	6	act	act	NOUN
cjel-3568	1332	7	of	of	ADP
cjel-3568	1332	8	1933	1933	NUM
cjel-3568	1332	9	,	,	PUNCT
cjel-3568	1332	10	u.s	u.s	PROPN
cjel-3568	1332	11	.	.	PROPN
cjel-3568	1332	12	sec	sec	PROPN
cjel-3568	1332	13	.	.	PROPN
cjel-3568	1332	14	&	&	CCONJ
cjel-3568	1332	15	exchange	exchange	PROPN
cjel-3568	1332	16	commission	commission	PROPN
cjel-3568	1332	17	,	,	PUNCT
cjel-3568	1332	18	http://www.sec.gov/answers/regis33.htm	http://www.sec.gov/answers/regis33.htm	VERB
cjel-3568	1333	1	[	[	X
cjel-3568	1333	2	https://perma.cc/	https://perma.cc/	VERB
cjel-3568	1333	3	wu8c	wu8c	ADP
cjel-3568	1333	4	-	-	PUNCT
cjel-3568	1333	5	lve2	lve2	NOUN
cjel-3568	1333	6	]	]	PUNCT
cjel-3568	1333	7	(	(	PUNCT
cjel-3568	1333	8	last	last	ADJ
cjel-3568	1333	9	updated	update	VERB
cjel-3568	1333	10	sept	sept	PROPN
cjel-3568	1333	11	.	.	PROPN
cjel-3568	1333	12	2	2	NUM
cjel-3568	1333	13	,	,	PUNCT
cjel-3568	1333	14	2011	2011	NUM
cjel-3568	1333	15	)	)	PUNCT
cjel-3568	1333	16	.	.	PUNCT
cjel-3568	1334	1	295	295	NUM
cjel-3568	1334	2	.	.	PUNCT
cjel-3568	1335	1	d.p	d.p	PROPN
cjel-3568	1335	2	.	.	PUNCT
cjel-3568	1335	3	goldman	goldman	PROPN
cjel-3568	1335	4	,	,	PUNCT
cjel-3568	1335	5	j.j	j.j	PROPN
cjel-3568	1335	6	.	.	PROPN
cjel-3568	1335	7	mckenna	mckenna	PROPN
cjel-3568	1335	8	&	&	CCONJ
cjel-3568	1335	9	l.m	l.m	PROPN
cjel-3568	1335	10	.	.	PROPN
cjel-3568	1335	11	murphy	murphy	PROPN
cjel-3568	1335	12	,	,	PUNCT
cjel-3568	1335	13	nat’l	nat’l	NOUN
cjel-3568	1335	14	renewable	renewable	ADJ
cjel-3568	1335	15	energy	energy	NOUN
cjel-3568	1335	16	lab	lab	NOUN
cjel-3568	1335	17	.	.	PUNCT
cjel-3568	1335	18	,	,	PUNCT
cjel-3568	1335	19	financing	financing	NOUN
cjel-3568	1335	20	projects	project	NOUN
cjel-3568	1335	21	that	that	PRON
cjel-3568	1335	22	use	use	VERB
cjel-3568	1335	23	clean	clean	ADJ
cjel-3568	1335	24	energy	energy	NOUN
cjel-3568	1335	25	technologies	technology	NOUN
cjel-3568	1335	26	:	:	PUNCT
cjel-3568	1335	27	an	an	DET
cjel-3568	1335	28	overview	overview	NOUN
cjel-3568	1335	29	of	of	ADP
cjel-3568	1335	30	barriers	barrier	NOUN
cjel-3568	1335	31	and	and	CCONJ
cjel-3568	1335	32	opportunities	opportunity	NOUN
cjel-3568	1335	33	2	2	NUM
cjel-3568	1335	34	(	(	PUNCT
cjel-3568	1335	35	2005	2005	NUM
cjel-3568	1335	36	)	)	PUNCT
cjel-3568	1335	37	,	,	PUNCT
cjel-3568	1335	38	http://www.nrel.gov/docs/fy06osti/38723.pdf	http://www.nrel.gov/docs/fy06osti/38723.pdf	PUNCT
cjel-3568	1336	1	[	[	X
cjel-3568	1336	2	http://	http://	PROPN
cjel-3568	1336	3	perma.cc/6mw9-5e9n	perma.cc/6mw9-5e9n	NOUN
cjel-3568	1336	4	]	]	X
cjel-3568	1336	5	.	.	PUNCT
cjel-3568	1337	1	296	296	NUM
cjel-3568	1337	2	.	.	PUNCT
cjel-3568	1338	1	paul	paul	PROPN
cjel-3568	1338	2	schwabe	schwabe	PROPN
cjel-3568	1338	3	,	,	PUNCT
cjel-3568	1338	4	et	et	PROPN
cjel-3568	1338	5	al	al	PROPN
cjel-3568	1338	6	,	,	PUNCT
cjel-3568	1338	7	nat’l	nat’l	NOUN
cjel-3568	1338	8	renewable	renewable	ADJ
cjel-3568	1338	9	energy	energy	NOUN
cjel-3568	1338	10	lab	lab	NOUN
cjel-3568	1338	11	.	.	PUNCT
cjel-3568	1338	12	,	,	PUNCT
cjel-3568	1338	13	mobilizing	mobilize	VERB
cjel-3568	1338	14	public	public	ADJ
cjel-3568	1338	15	markets	market	NOUN
cjel-3568	1338	16	to	to	PART
cjel-3568	1338	17	finance	finance	VERB
cjel-3568	1338	18	renewable	renewable	ADJ
cjel-3568	1338	19	energy	energy	NOUN
cjel-3568	1338	20	projects	project	NOUN
cjel-3568	1338	21	:	:	PUNCT
cjel-3568	1338	22	insights	insight	NOUN
cjel-3568	1338	23	from	from	ADP
cjel-3568	1338	24	expert	expert	NOUN
cjel-3568	1338	25	stakeholders	stakeholder	NOUN
cjel-3568	1338	26	3–6	3–6	NUM
cjel-3568	1338	27	(	(	PUNCT
cjel-3568	1338	28	2012	2012	NUM
cjel-3568	1338	29	)	)	PUNCT
cjel-3568	1338	30	,	,	PUNCT
cjel-3568	1338	31	http://www.nrel.gov/docs/fy12osti/55021.pdf	http://www.nrel.gov/docs/fy12osti/55021.pdf	NOUN
cjel-3568	1339	1	[	[	X
cjel-3568	1339	2	https://perma.cc/5syv-ad9w	https://perma.cc/5syv-ad9w	X
cjel-3568	1339	3	]	]	X
cjel-3568	1339	4	.	.	PUNCT
cjel-3568	1340	1	297	297	NUM
cjel-3568	1340	2	.	.	PUNCT
cjel-3568	1341	1	michael	michael	PROPN
cjel-3568	1341	2	mendelsohn	mendelsohn	PROPN
cjel-3568	1341	3	et	et	PROPN
cjel-3568	1341	4	al	al	PROPN
cjel-3568	1341	5	.	.	PROPN
cjel-3568	1341	6	,	,	PUNCT
cjel-3568	1341	7	nat’l	nat’l	NOUN
cjel-3568	1341	8	renewable	renewable	ADJ
cjel-3568	1341	9	energy	energy	NOUN
cjel-3568	1341	10	lab	lab	NOUN
cjel-3568	1341	11	.	.	PUNCT
cjel-3568	1341	12	,	,	PUNCT
cjel-3568	1341	13	the	the	DET
cjel-3568	1341	14	impact	impact	NOUN
cjel-3568	1341	15	of	of	ADP
cjel-3568	1341	16	financial	financial	ADJ
cjel-3568	1341	17	structure	structure	NOUN
cjel-3568	1341	18	on	on	ADP
cjel-3568	1341	19	the	the	DET
cjel-3568	1341	20	cost	cost	NOUN
cjel-3568	1341	21	of	of	ADP
cjel-3568	1341	22	solar	solar	ADJ
cjel-3568	1341	23	energy	energy	NOUN
cjel-3568	1341	24	4	4	NUM
cjel-3568	1341	25	(	(	PUNCT
cjel-3568	1341	26	2012	2012	NUM
cjel-3568	1341	27	)	)	PUNCT
cjel-3568	1341	28	,	,	PUNCT
cjel-3568	1341	29	http://www.nrel.gov/	http://www.nrel.gov/	ADV
cjel-3568	1341	30	docs	docs	PROPN
cjel-3568	1341	31	/	/	SYM
cjel-3568	1341	32	fy12osti/53086.pdf	fy12osti/53086.pdf	NOUN
cjel-3568	1341	33	[	[	X
cjel-3568	1341	34	https://perma.cc/a3yp-sqwq	https://perma.cc/a3yp-sqwq	NOUN
cjel-3568	1341	35	]	]	X
cjel-3568	1341	36	.	.	PUNCT
cjel-3568	1342	1	298	298	NUM
cjel-3568	1342	2	.	.	PUNCT
cjel-3568	1343	1	i	i	PRON
cjel-3568	1343	2	d.	d.	PROPN
cjel-3568	1343	3	2016	2016	NUM
cjel-3568	1343	4	]	]	PUNCT
cjel-3568	1343	5	picking	pick	VERB
cjel-3568	1343	6	winners	winner	NOUN
cjel-3568	1343	7	and	and	CCONJ
cjel-3568	1343	8	losers	loser	NOUN
cjel-3568	1343	9	109	109	NUM
cjel-3568	1343	10	internal	internal	ADJ
cjel-3568	1343	11	rate	rate	NOUN
cjel-3568	1343	12	of	of	ADP
cjel-3568	1343	13	return	return	NOUN
cjel-3568	1343	14	,	,	PUNCT
cjel-3568	1343	15	and	and	CCONJ
cjel-3568	1343	16	whether	whether	SCONJ
cjel-3568	1343	17	the	the	DET
cjel-3568	1343	18	investment	investment	NOUN
cjel-3568	1343	19	is	be	AUX
cjel-3568	1343	20	merely	merely	ADV
cjel-3568	1343	21	a	a	DET
cjel-3568	1343	22	refinancing	refinancing	NOUN
cjel-3568	1343	23	rather	rather	ADV
cjel-3568	1343	24	than	than	ADP
cjel-3568	1343	25	an	an	DET
cjel-3568	1343	26	acquisition.299	acquisition.299	NOUN
cjel-3568	1343	27	this	this	DET
cjel-3568	1343	28	variation	variation	NOUN
cjel-3568	1343	29	gives	give	VERB
cjel-3568	1343	30	rise	rise	NOUN
cjel-3568	1343	31	to	to	ADP
cjel-3568	1343	32	a	a	DET
cjel-3568	1343	33	broad	broad	ADJ
cjel-3568	1343	34	range	range	NOUN
cjel-3568	1343	35	of	of	ADP
cjel-3568	1343	36	prices	price	NOUN
cjel-3568	1343	37	for	for	ADP
cjel-3568	1343	38	investments	investment	NOUN
cjel-3568	1343	39	in	in	ADP
cjel-3568	1343	40	similar	similar	ADJ
cjel-3568	1343	41	projects	project	NOUN
cjel-3568	1343	42	.	.	PUNCT
cjel-3568	1344	1	developers	developer	NOUN
cjel-3568	1344	2	are	be	AUX
cjel-3568	1344	3	generally	generally	ADV
cjel-3568	1344	4	unable	unable	ADJ
cjel-3568	1344	5	to	to	PART
cjel-3568	1344	6	leverage	leverage	VERB
cjel-3568	1344	7	their	their	PRON
cjel-3568	1344	8	existing	exist	VERB
cjel-3568	1344	9	assets	asset	NOUN
cjel-3568	1344	10	to	to	PART
cjel-3568	1344	11	obtain	obtain	VERB
cjel-3568	1344	12	loans	loan	NOUN
cjel-3568	1344	13	to	to	PART
cjel-3568	1344	14	complete	complete	VERB
cjel-3568	1344	15	their	their	PRON
cjel-3568	1344	16	development	development	NOUN
cjel-3568	1344	17	of	of	ADP
cjel-3568	1344	18	the	the	DET
cjel-3568	1344	19	project.300	project.300	NOUN
cjel-3568	1344	20	consequently	consequently	ADV
cjel-3568	1344	21	,	,	PUNCT
cjel-3568	1344	22	the	the	DET
cjel-3568	1344	23	primary	primary	ADJ
cjel-3568	1344	24	mechanism	mechanism	NOUN
cjel-3568	1344	25	for	for	ADP
cjel-3568	1344	26	financing	finance	VERB
cjel-3568	1344	27	clean	clean	ADJ
cjel-3568	1344	28	energy	energy	NOUN
cjel-3568	1344	29	technologies	technology	NOUN
cjel-3568	1344	30	is	be	AUX
cjel-3568	1344	31	asset	asset	NOUN
cjel-3568	1344	32	-	-	PUNCT
cjel-3568	1344	33	based	base	VERB
cjel-3568	1344	34	financing.301	financing.301	NOUN
cjel-3568	1344	35	while	while	SCONJ
cjel-3568	1344	36	project	project	NOUN
cjel-3568	1344	37	finance	finance	NOUN
cjel-3568	1344	38	has	have	AUX
cjel-3568	1344	39	typically	typically	ADV
cjel-3568	1344	40	been	be	AUX
cjel-3568	1344	41	used	use	VERB
cjel-3568	1344	42	only	only	ADV
cjel-3568	1344	43	in	in	ADP
cjel-3568	1344	44	large	large	ADJ
cjel-3568	1344	45	-	-	PUNCT
cjel-3568	1344	46	scale	scale	NOUN
cjel-3568	1344	47	projects	project	NOUN
cjel-3568	1344	48	because	because	SCONJ
cjel-3568	1344	49	of	of	ADP
cjel-3568	1344	50	the	the	DET
cjel-3568	1344	51	high	high	ADJ
cjel-3568	1344	52	administrative	administrative	ADJ
cjel-3568	1344	53	and	and	CCONJ
cjel-3568	1344	54	transaction	transaction	NOUN
cjel-3568	1344	55	costs	cost	NOUN
cjel-3568	1344	56	,	,	PUNCT
cjel-3568	1344	57	it	it	PRON
cjel-3568	1344	58	is	be	AUX
cjel-3568	1344	59	currently	currently	ADV
cjel-3568	1344	60	being	be	AUX
cjel-3568	1344	61	used	use	VERB
cjel-3568	1344	62	to	to	PART
cjel-3568	1344	63	finance	finance	VERB
cjel-3568	1344	64	much	much	ADV
cjel-3568	1344	65	smaller	small	ADJ
cjel-3568	1344	66	renewable	renewable	ADJ
cjel-3568	1344	67	energy	energy	NOUN
cjel-3568	1344	68	projects.302	projects.302	NOUN
cjel-3568	1344	69	loans	loan	NOUN
cjel-3568	1344	70	are	be	AUX
cjel-3568	1344	71	generally	generally	ADV
cjel-3568	1344	72	nonrecourse	nonrecourse	ADJ
cjel-3568	1344	73	;	;	PUNCT
cjel-3568	1344	74	lenders	lender	NOUN
cjel-3568	1344	75	seek	seek	VERB
cjel-3568	1344	76	repayment	repayment	NOUN
cjel-3568	1344	77	from	from	ADP
cjel-3568	1344	78	the	the	DET
cjel-3568	1344	79	stream	stream	NOUN
cjel-3568	1344	80	of	of	ADP
cjel-3568	1344	81	income	income	NOUN
cjel-3568	1344	82	from	from	ADP
cjel-3568	1344	83	the	the	DET
cjel-3568	1344	84	project	project	NOUN
cjel-3568	1344	85	and	and	CCONJ
cjel-3568	1344	86	from	from	ADP
cjel-3568	1344	87	the	the	DET
cjel-3568	1344	88	project	project	NOUN
cjel-3568	1344	89	’s	’s	PART
cjel-3568	1344	90	underlying	underlie	VERB
cjel-3568	1344	91	assets	asset	NOUN
cjel-3568	1344	92	in	in	ADP
cjel-3568	1344	93	the	the	DET
cjel-3568	1344	94	case	case	NOUN
cjel-3568	1344	95	of	of	ADP
cjel-3568	1344	96	default.303	default.303	PROPN
cjel-3568	1344	97	the	the	DET
cjel-3568	1344	98	national	national	ADJ
cjel-3568	1344	99	renewable	renewable	ADJ
cjel-3568	1344	100	energy	energy	NOUN
cjel-3568	1344	101	lab	lab	NOUN
cjel-3568	1344	102	analyzed	analyze	VERB
cjel-3568	1344	103	several	several	ADJ
cjel-3568	1344	104	financial	financial	ADJ
cjel-3568	1344	105	structures	structure	NOUN
cjel-3568	1344	106	for	for	ADP
cjel-3568	1344	107	the	the	DET
cjel-3568	1344	108	development	development	NOUN
cjel-3568	1344	109	of	of	ADP
cjel-3568	1344	110	renewable	renewable	ADJ
cjel-3568	1344	111	energy	energy	NOUN
cjel-3568	1344	112	resources,304	resources,304	NOUN
cjel-3568	1344	113	comparing	compare	VERB
cjel-3568	1344	114	the	the	DET
cjel-3568	1344	115	levelized	levelize	VERB
cjel-3568	1344	116	energy	energy	NOUN
cjel-3568	1344	117	costs305	costs305	PROPN
cjel-3568	1344	118	for	for	ADP
cjel-3568	1344	119	wind	wind	NOUN
cjel-3568	1344	120	power	power	NOUN
cjel-3568	1344	121	to	to	PART
cjel-3568	1344	122	determine	determine	VERB
cjel-3568	1344	123	which	which	DET
cjel-3568	1344	124	structures	structure	NOUN
cjel-3568	1344	125	to	to	PART
cjel-3568	1344	126	use	use	VERB
cjel-3568	1344	127	in	in	ADP
cjel-3568	1344	128	large	large	ADJ
cjel-3568	1344	129	-	-	PUNCT
cjel-3568	1344	130	scale	scale	NOUN
cjel-3568	1344	131	solar	solar	ADJ
cjel-3568	1344	132	projects.306	projects.306	NOUN
cjel-3568	1344	133	they	they	PRON
cjel-3568	1344	134	concluded	conclude	VERB
cjel-3568	1344	135	that	that	SCONJ
cjel-3568	1344	136	the	the	DET
cjel-3568	1344	137	use	use	NOUN
cjel-3568	1344	138	of	of	ADP
cjel-3568	1344	139	debt	debt	NOUN
cjel-3568	1344	140	at	at	ADP
cjel-3568	1344	141	the	the	DET
cjel-3568	1344	142	project	project	NOUN
cjel-3568	1344	143	level	level	NOUN
cjel-3568	1344	144	would	would	AUX
cjel-3568	1344	145	reduce	reduce	VERB
cjel-3568	1344	146	the	the	DET
cjel-3568	1344	147	overall	overall	ADJ
cjel-3568	1344	148	cost	cost	NOUN
cjel-3568	1344	149	of	of	ADP
cjel-3568	1344	150	capital	capital	NOUN
cjel-3568	1344	151	and	and	CCONJ
cjel-3568	1344	152	299	299	NUM
cjel-3568	1344	153	.	.	PUNCT
cjel-3568	1345	1	see	see	VERB
cjel-3568	1345	2	i	i	PRON
cjel-3568	1345	3	d.	d.	PROPN
cjel-3568	1345	4	300	300	NUM
cjel-3568	1345	5	.	.	PUNCT
cjel-3568	1346	1	goldman	goldman	PROPN
cjel-3568	1346	2	,	,	PUNCT
cjel-3568	1346	3	mckenna	mckenna	PROPN
cjel-3568	1346	4	,	,	PUNCT
cjel-3568	1346	5	&	&	CCONJ
cjel-3568	1346	6	murphy	murphy	PROPN
cjel-3568	1346	7	,	,	PUNCT
cjel-3568	1346	8	supra	supra	PROPN
cjel-3568	1346	9	note	note	PROPN
cjel-3568	1346	10	295	295	NUM
cjel-3568	1346	11	,	,	PUNCT
cjel-3568	1346	12	at	at	ADP
cjel-3568	1346	13	2	2	NUM
cjel-3568	1346	14	.	.	PUNCT
cjel-3568	1347	1	lenders	lender	NOUN
cjel-3568	1347	2	will	will	AUX
cjel-3568	1347	3	make	make	VERB
cjel-3568	1347	4	debt	debt	NOUN
cjel-3568	1347	5	available	available	ADJ
cjel-3568	1347	6	for	for	ADP
cjel-3568	1347	7	the	the	DET
cjel-3568	1347	8	project	project	NOUN
cjel-3568	1347	9	based	base	VERB
cjel-3568	1347	10	on	on	ADP
cjel-3568	1347	11	the	the	DET
cjel-3568	1347	12	size	size	NOUN
cjel-3568	1347	13	and	and	CCONJ
cjel-3568	1347	14	stability	stability	NOUN
cjel-3568	1347	15	of	of	ADP
cjel-3568	1347	16	the	the	DET
cjel-3568	1347	17	developer	developer	NOUN
cjel-3568	1347	18	.	.	PUNCT
cjel-3568	1348	1	see	see	VERB
cjel-3568	1348	2	i	i	PRON
cjel-3568	1348	3	d.	d.	PROPN
cjel-3568	1348	4	at	at	ADP
cjel-3568	1348	5	3–5	3–5	NUM
cjel-3568	1348	6	(	(	PUNCT
cjel-3568	1348	7	discussing	discuss	VERB
cjel-3568	1348	8	key	key	ADJ
cjel-3568	1348	9	challenges	challenge	NOUN
cjel-3568	1348	10	involved	involve	VERB
cjel-3568	1348	11	in	in	ADP
cjel-3568	1348	12	financing	finance	VERB
cjel-3568	1348	13	clean	clean	ADJ
cjel-3568	1348	14	-	-	PUNCT
cjel-3568	1348	15	energy	energy	NOUN
cjel-3568	1348	16	technology	technology	NOUN
cjel-3568	1348	17	projects	project	NOUN
cjel-3568	1348	18	,	,	PUNCT
cjel-3568	1348	19	including	include	VERB
cjel-3568	1348	20	scalability	scalability	NOUN
cjel-3568	1348	21	and	and	CCONJ
cjel-3568	1348	22	various	various	ADJ
cjel-3568	1348	23	types	type	NOUN
cjel-3568	1348	24	of	of	ADP
cjel-3568	1348	25	risk	risk	NOUN
cjel-3568	1348	26	)	)	PUNCT
cjel-3568	1348	27	.	.	PUNCT
cjel-3568	1349	1	301	301	NUM
cjel-3568	1349	2	.	.	PUNCT
cjel-3568	1350	1	i	i	PRON
cjel-3568	1350	2	d.	d.	PROPN
cjel-3568	1350	3	at	at	ADP
cjel-3568	1350	4	1	1	NUM
cjel-3568	1350	5	.	.	NOUN
cjel-3568	1350	6	302	302	NUM
cjel-3568	1350	7	.	.	PUNCT
cjel-3568	1351	1	i	i	PRON
cjel-3568	1351	2	d.	d.	PROPN
cjel-3568	1351	3	at	at	ADP
cjel-3568	1351	4	2	2	NUM
cjel-3568	1351	5	.	.	PUNCT
cjel-3568	1351	6	303	303	NUM
cjel-3568	1351	7	.	.	PUNCT
cjel-3568	1352	1	see	see	VERB
cjel-3568	1352	2	i	i	PRON
cjel-3568	1352	3	d.	d.	PROPN
cjel-3568	1352	4	at	at	ADP
cjel-3568	1352	5	1	1	NUM
cjel-3568	1352	6	.	.	PUNCT
cjel-3568	1353	1	creditors	creditor	NOUN
cjel-3568	1353	2	may	may	AUX
cjel-3568	1353	3	also	also	ADV
cjel-3568	1353	4	request	request	VERB
cjel-3568	1353	5	additional	additional	ADJ
cjel-3568	1353	6	security	security	NOUN
cjel-3568	1353	7	in	in	ADP
cjel-3568	1353	8	the	the	DET
cjel-3568	1353	9	form	form	NOUN
cjel-3568	1353	10	of	of	ADP
cjel-3568	1353	11	pledges	pledge	NOUN
cjel-3568	1353	12	from	from	ADP
cjel-3568	1353	13	creditworthy	creditworthy	ADJ
cjel-3568	1353	14	third	third	ADJ
cjel-3568	1353	15	parties	party	NOUN
cjel-3568	1353	16	or	or	CCONJ
cjel-3568	1353	17	sponsors	sponsor	NOUN
cjel-3568	1353	18	in	in	ADP
cjel-3568	1353	19	the	the	DET
cjel-3568	1353	20	project	project	NOUN
cjel-3568	1353	21	.	.	PUNCT
cjel-3568	1354	1	in	in	ADP
cjel-3568	1354	2	general	general	ADJ
cjel-3568	1354	3	,	,	PUNCT
cjel-3568	1354	4	the	the	DET
cjel-3568	1354	5	debt	debt	NOUN
cjel-3568	1354	6	-	-	PUNCT
cjel-3568	1354	7	to	to	ADP
cjel-3568	1354	8	-	-	PUNCT
cjel-3568	1354	9	equity	equity	NOUN
cjel-3568	1354	10	ratio	ratio	NOUN
cjel-3568	1354	11	is	be	AUX
cjel-3568	1354	12	high	high	ADJ
cjel-3568	1354	13	,	,	PUNCT
cjel-3568	1354	14	often	often	ADV
cjel-3568	1354	15	in	in	ADP
cjel-3568	1354	16	the	the	DET
cjel-3568	1354	17	range	range	NOUN
cjel-3568	1354	18	of	of	ADP
cjel-3568	1354	19	seventy	seventy	NUM
cjel-3568	1354	20	percent	percent	NOUN
cjel-3568	1354	21	debt	debt	NOUN
cjel-3568	1354	22	to	to	ADP
cjel-3568	1354	23	thirty	thirty	NUM
cjel-3568	1354	24	percent	percent	NOUN
cjel-3568	1354	25	equity	equity	NOUN
cjel-3568	1354	26	.	.	PUNCT
cjel-3568	1355	1	i	i	PRON
cjel-3568	1355	2	d.	d.	PROPN
cjel-3568	1355	3	at	at	ADP
cjel-3568	1355	4	2	2	NUM
cjel-3568	1355	5	.	.	PUNCT
cjel-3568	1355	6	debt	debt	NOUN
cjel-3568	1355	7	is	be	AUX
cjel-3568	1355	8	preferred	prefer	VERB
cjel-3568	1355	9	,	,	PUNCT
cjel-3568	1355	10	as	as	ADP
cjel-3568	1355	11	the	the	DET
cjel-3568	1355	12	least	least	ADV
cjel-3568	1355	13	expensive	expensive	ADJ
cjel-3568	1355	14	form	form	NOUN
cjel-3568	1355	15	of	of	ADP
cjel-3568	1355	16	financing	financing	NOUN
cjel-3568	1355	17	,	,	PUNCT
cjel-3568	1355	18	but	but	CCONJ
cjel-3568	1355	19	equity	equity	NOUN
cjel-3568	1355	20	is	be	AUX
cjel-3568	1355	21	needed	need	VERB
cjel-3568	1355	22	to	to	PART
cjel-3568	1355	23	maintain	maintain	VERB
cjel-3568	1355	24	creditworthiness	creditworthiness	NOUN
cjel-3568	1355	25	.	.	PUNCT
cjel-3568	1356	1	revenues	revenue	NOUN
cjel-3568	1356	2	from	from	ADP
cjel-3568	1356	3	the	the	DET
cjel-3568	1356	4	project	project	NOUN
cjel-3568	1356	5	are	be	AUX
cjel-3568	1356	6	used	use	VERB
cjel-3568	1356	7	to	to	PART
cjel-3568	1356	8	pay	pay	VERB
cjel-3568	1356	9	interest	interest	NOUN
cjel-3568	1356	10	and	and	CCONJ
cjel-3568	1356	11	principal	principal	NOUN
cjel-3568	1356	12	on	on	ADP
cjel-3568	1356	13	the	the	DET
cjel-3568	1356	14	debt	debt	NOUN
cjel-3568	1356	15	,	,	PUNCT
cjel-3568	1356	16	cover	cover	VERB
cjel-3568	1356	17	the	the	DET
cjel-3568	1356	18	transaction	transaction	NOUN
cjel-3568	1356	19	costs	cost	NOUN
cjel-3568	1356	20	of	of	ADP
cjel-3568	1356	21	developing	develop	VERB
cjel-3568	1356	22	and	and	CCONJ
cjel-3568	1356	23	structuring	structure	VERB
cjel-3568	1356	24	the	the	DET
cjel-3568	1356	25	project	project	NOUN
cjel-3568	1356	26	,	,	PUNCT
cjel-3568	1356	27	cover	cover	VERB
cjel-3568	1356	28	operation	operation	NOUN
cjel-3568	1356	29	and	and	CCONJ
cjel-3568	1356	30	maintenance	maintenance	NOUN
cjel-3568	1356	31	costs	cost	NOUN
cjel-3568	1356	32	,	,	PUNCT
cjel-3568	1356	33	and	and	CCONJ
cjel-3568	1356	34	generate	generate	VERB
cjel-3568	1356	35	a	a	DET
cjel-3568	1356	36	return	return	NOUN
cjel-3568	1356	37	to	to	ADP
cjel-3568	1356	38	the	the	DET
cjel-3568	1356	39	equity	equity	NOUN
cjel-3568	1356	40	investors	investor	NOUN
cjel-3568	1356	41	.	.	PUNCT
cjel-3568	1357	1	i	i	PRON
cjel-3568	1357	2	d.	d.	PROPN
cjel-3568	1357	3	304	304	NUM
cjel-3568	1357	4	.	.	PUNCT
cjel-3568	1358	1	mendelsohn	mendelsohn	PROPN
cjel-3568	1358	2	et	et	PROPN
cjel-3568	1358	3	al	al	PROPN
cjel-3568	1358	4	.	.	PROPN
cjel-3568	1358	5	,	,	PUNCT
cjel-3568	1358	6	supra	supra	PROPN
cjel-3568	1358	7	note	note	PROPN
cjel-3568	1358	8	297	297	NUM
cjel-3568	1358	9	,	,	PUNCT
cjel-3568	1358	10	at	at	ADP
cjel-3568	1358	11	iv	iv	NUM
cjel-3568	1358	12	.	.	PUNCT
cjel-3568	1358	13	305	305	NUM
cjel-3568	1358	14	.	.	PUNCT
cjel-3568	1359	1	the	the	DET
cjel-3568	1359	2	“	"	PUNCT
cjel-3568	1359	3	levelized	levelize	VERB
cjel-3568	1359	4	costs	cost	NOUN
cjel-3568	1359	5	of	of	ADP
cjel-3568	1359	6	energy	energy	NOUN
cjel-3568	1359	7	”	"	PUNCT
cjel-3568	1359	8	are	be	AUX
cjel-3568	1359	9	the	the	DET
cjel-3568	1359	10	minimum	minimum	ADJ
cjel-3568	1359	11	costs	cost	NOUN
cjel-3568	1359	12	required	require	VERB
cjel-3568	1359	13	to	to	PART
cjel-3568	1359	14	produce	produce	VERB
cjel-3568	1359	15	power	power	NOUN
cjel-3568	1359	16	over	over	ADP
cjel-3568	1359	17	a	a	DET
cjel-3568	1359	18	nominal	nominal	ADJ
cjel-3568	1359	19	twenty	twenty	NUM
cjel-3568	1359	20	-	-	PUNCT
cjel-3568	1359	21	year	year	NOUN
cjel-3568	1359	22	period	period	NOUN
cjel-3568	1359	23	for	for	ADP
cjel-3568	1359	24	each	each	PRON
cjel-3568	1359	25	of	of	ADP
cjel-3568	1359	26	the	the	DET
cjel-3568	1359	27	different	different	ADJ
cjel-3568	1359	28	energy	energy	NOUN
cjel-3568	1359	29	production	production	NOUN
cjel-3568	1359	30	methods	method	NOUN
cjel-3568	1359	31	.	.	PUNCT
cjel-3568	1360	1	the	the	DET
cjel-3568	1360	2	equation	equation	NOUN
cjel-3568	1360	3	attempts	attempt	VERB
cjel-3568	1360	4	to	to	PART
cjel-3568	1360	5	factor	factor	VERB
cjel-3568	1360	6	in	in	ADP
cjel-3568	1360	7	the	the	DET
cjel-3568	1360	8	hard	hard	ADJ
cjel-3568	1360	9	capital	capital	NOUN
cjel-3568	1360	10	costs	cost	NOUN
cjel-3568	1360	11	of	of	ADP
cjel-3568	1360	12	the	the	DET
cjel-3568	1360	13	various	various	ADJ
cjel-3568	1360	14	types	type	NOUN
cjel-3568	1360	15	of	of	ADP
cjel-3568	1360	16	facilities	facility	NOUN
cjel-3568	1360	17	that	that	PRON
cjel-3568	1360	18	must	must	AUX
cjel-3568	1360	19	be	be	AUX
cjel-3568	1360	20	built	build	VERB
cjel-3568	1360	21	and	and	CCONJ
cjel-3568	1360	22	equipment	equipment	NOUN
cjel-3568	1360	23	that	that	PRON
cjel-3568	1360	24	must	must	AUX
cjel-3568	1360	25	be	be	AUX
cjel-3568	1360	26	put	put	VERB
cjel-3568	1360	27	into	into	ADP
cjel-3568	1360	28	service	service	NOUN
cjel-3568	1360	29	to	to	PART
cjel-3568	1360	30	produce	produce	VERB
cjel-3568	1360	31	that	that	DET
cjel-3568	1360	32	energy	energy	NOUN
cjel-3568	1360	33	.	.	PUNCT
cjel-3568	1361	1	the	the	DET
cjel-3568	1361	2	calculation	calculation	NOUN
cjel-3568	1361	3	assumes	assume	VERB
cjel-3568	1361	4	that	that	SCONJ
cjel-3568	1361	5	the	the	DET
cjel-3568	1361	6	operating	operating	NOUN
cjel-3568	1361	7	costs	cost	NOUN
cjel-3568	1361	8	are	be	AUX
cjel-3568	1361	9	covered	cover	VERB
cjel-3568	1361	10	and	and	CCONJ
cjel-3568	1361	11	that	that	SCONJ
cjel-3568	1361	12	the	the	DET
cjel-3568	1361	13	equity	equity	NOUN
cjel-3568	1361	14	and	and	CCONJ
cjel-3568	1361	15	debt	debt	NOUN
cjel-3568	1361	16	requirements	requirement	NOUN
cjel-3568	1361	17	are	be	AUX
cjel-3568	1361	18	satisfied	satisfied	ADJ
cjel-3568	1361	19	.	.	PUNCT
cjel-3568	1362	1	i	i	PRON
cjel-3568	1362	2	d.	d.	PROPN
cjel-3568	1362	3	at	at	ADP
cjel-3568	1362	4	14	14	NUM
cjel-3568	1362	5	.	.	PUNCT
cjel-3568	1363	1	306	306	NUM
cjel-3568	1363	2	.	.	PUNCT
cjel-3568	1364	1	see	see	VERB
cjel-3568	1364	2	i	i	PRON
cjel-3568	1364	3	d.	d.	PROPN
cjel-3568	1364	4	at	at	ADP
cjel-3568	1364	5	1	1	NUM
cjel-3568	1364	6	.	.	PUNCT
cjel-3568	1365	1	they	they	PRON
cjel-3568	1365	2	evaluated	evaluate	VERB
cjel-3568	1365	3	four	four	NUM
cjel-3568	1365	4	different	different	ADJ
cjel-3568	1365	5	structures	structure	NOUN
cjel-3568	1365	6	:	:	PUNCT
cjel-3568	1365	7	(	(	PUNCT
cjel-3568	1365	8	1	1	X
cjel-3568	1365	9	)	)	PUNCT
cjel-3568	1365	10	a	a	DET
cjel-3568	1365	11	situation	situation	NOUN
cjel-3568	1365	12	in	in	ADP
cjel-3568	1365	13	which	which	PRON
cjel-3568	1365	14	the	the	DET
cjel-3568	1365	15	owner	owner	NOUN
cjel-3568	1365	16	could	could	AUX
cjel-3568	1365	17	finance	finance	VERB
cjel-3568	1365	18	the	the	DET
cjel-3568	1365	19	development	development	NOUN
cjel-3568	1365	20	and	and	CCONJ
cjel-3568	1365	21	operations	operation	NOUN
cjel-3568	1365	22	of	of	ADP
cjel-3568	1365	23	the	the	DET
cjel-3568	1365	24	facility	facility	NOUN
cjel-3568	1365	25	,	,	PUNCT
cjel-3568	1365	26	(	(	PUNCT
cjel-3568	1365	27	2	2	X
cjel-3568	1365	28	)	)	PUNCT
cjel-3568	1365	29	an	an	DET
cjel-3568	1365	30	all	all	PRON
cjel-3568	1365	31	equity	equity	NOUN
cjel-3568	1365	32	partnership	partnership	NOUN
cjel-3568	1365	33	flip	flip	NOUN
cjel-3568	1365	34	,	,	PUNCT
cjel-3568	1365	35	in	in	ADP
cjel-3568	1365	36	which	which	PRON
cjel-3568	1365	37	equity	equity	NOUN
cjel-3568	1365	38	investors	investor	NOUN
cjel-3568	1365	39	entered	enter	VERB
cjel-3568	1365	40	to	to	PART
cjel-3568	1365	41	claim	claim	VERB
cjel-3568	1365	42	the	the	DET
cjel-3568	1365	43	tax	tax	NOUN
cjel-3568	1365	44	credits	credit	NOUN
cjel-3568	1365	45	available	available	ADJ
cjel-3568	1365	46	to	to	ADP
cjel-3568	1365	47	the	the	DET
cjel-3568	1365	48	project	project	NOUN
cjel-3568	1365	49	,	,	PUNCT
cjel-3568	1365	50	and	and	CCONJ
cjel-3568	1365	51	once	once	SCONJ
cjel-3568	1365	52	the	the	DET
cjel-3568	1365	53	tax	tax	NOUN
cjel-3568	1365	54	credit	credit	NOUN
cjel-3568	1365	55	had	have	AUX
cjel-3568	1365	56	lapsed	lapse	VERB
cjel-3568	1365	57	,	,	PUNCT
cjel-3568	1365	58	exit	exit	VERB
cjel-3568	1365	59	the	the	DET
cjel-3568	1365	60	partnership	partnership	NOUN
cjel-3568	1365	61	,	,	PUNCT
cjel-3568	1365	62	(	(	PUNCT
cjel-3568	1365	63	3	3	X
cjel-3568	1365	64	)	)	PUNCT
cjel-3568	1365	65	a	a	DET
cjel-3568	1365	66	leveraged	leverage	VERB
cjel-3568	1365	67	partnership	partnership	NOUN
cjel-3568	1365	68	flip	flip	NOUN
cjel-3568	1365	69	structure	structure	NOUN
cjel-3568	1365	70	,	,	PUNCT
cjel-3568	1365	71	in	in	ADP
cjel-3568	1365	72	which	which	PRON
cjel-3568	1365	73	a	a	DET
cjel-3568	1365	74	portion	portion	NOUN
cjel-3568	1365	75	of	of	ADP
cjel-3568	1365	76	the	the	DET
cjel-3568	1365	77	financing	financing	NOUN
cjel-3568	1365	78	costs	cost	NOUN
cjel-3568	1365	79	associated	associate	VERB
cjel-3568	1365	80	with	with	ADP
cjel-3568	1365	81	development	development	NOUN
cjel-3568	1365	82	of	of	ADP
cjel-3568	1365	83	the	the	DET
cjel-3568	1365	84	project	project	NOUN
cjel-3568	1365	85	are	be	AUX
cjel-3568	1365	86	financed	finance	VERB
cjel-3568	1365	87	by	by	ADP
cjel-3568	1365	88	debt	debt	NOUN
cjel-3568	1365	89	,	,	PUNCT
cjel-3568	1365	90	and	and	CCONJ
cjel-3568	1365	91	(	(	PUNCT
cjel-3568	1365	92	4	4	X
cjel-3568	1365	93	)	)	PUNCT
cjel-3568	1365	94	a	a	DET
cjel-3568	1365	95	sale	sale	NOUN
cjel-3568	1365	96	-	-	PUNCT
cjel-3568	1365	97	leaseback	leaseback	NOUN
cjel-3568	1365	98	structure	structure	NOUN
cjel-3568	1365	99	.	.	PUNCT
cjel-3568	1366	1	i	i	PRON
cjel-3568	1366	2	d.	d.	PROPN
cjel-3568	1366	3	at	at	ADP
cjel-3568	1366	4	2–3	2–3	PROPN
cjel-3568	1366	5	.	.	PROPN
cjel-3568	1366	6	110	110	NUM
cjel-3568	1366	7	columbia	columbia	PROPN
cjel-3568	1366	8	journal	journal	PROPN
cjel-3568	1366	9	of	of	ADP
cjel-3568	1366	10	environmental	environmental	ADJ
cjel-3568	1366	11	law	law	NOUN
cjel-3568	1367	1	[	[	X
cjel-3568	1367	2	vol	vol	NOUN
cjel-3568	1367	3	.	.	PUNCT
cjel-3568	1368	1	41:1	41:1	NOUN
cjel-3568	1368	2	ultimately	ultimately	ADV
cjel-3568	1368	3	produce	produce	VERB
cjel-3568	1368	4	a	a	DET
cjel-3568	1368	5	lower	low	ADJ
cjel-3568	1368	6	levelized	levelize	VERB
cjel-3568	1368	7	cost	cost	NOUN
cjel-3568	1368	8	of	of	ADP
cjel-3568	1368	9	energy	energy	NOUN
cjel-3568	1368	10	to	to	ADP
cjel-3568	1368	11	consumers.307	consumers.307	NUM
cjel-3568	1368	12	project	project	NOUN
cjel-3568	1368	13	debt	debt	NOUN
cjel-3568	1368	14	also	also	ADV
cjel-3568	1368	15	complicates	complicate	VERB
cjel-3568	1368	16	the	the	DET
cjel-3568	1368	17	deal	deal	NOUN
cjel-3568	1368	18	structure	structure	NOUN
cjel-3568	1368	19	,	,	PUNCT
cjel-3568	1368	20	however	however	ADV
cjel-3568	1368	21	;	;	PUNCT
cjel-3568	1368	22	tax	tax	NOUN
cjel-3568	1368	23	credit	credit	NOUN
cjel-3568	1368	24	equity	equity	NOUN
cjel-3568	1368	25	investors	investor	NOUN
cjel-3568	1368	26	see	see	VERB
cjel-3568	1368	27	debt	debt	NOUN
cjel-3568	1368	28	as	as	ADP
cjel-3568	1368	29	a	a	DET
cjel-3568	1368	30	source	source	NOUN
cjel-3568	1368	31	of	of	ADP
cjel-3568	1368	32	increased	increase	VERB
cjel-3568	1368	33	risk	risk	NOUN
cjel-3568	1368	34	,	,	PUNCT
cjel-3568	1368	35	since	since	SCONJ
cjel-3568	1368	36	the	the	DET
cjel-3568	1368	37	developer	developer	NOUN
cjel-3568	1368	38	has	have	VERB
cjel-3568	1368	39	less	less	ADJ
cjel-3568	1368	40	at	at	ADP
cjel-3568	1368	41	stake	stake	NOUN
cjel-3568	1368	42	and	and	CCONJ
cjel-3568	1368	43	the	the	DET
cjel-3568	1368	44	lender	lender	NOUN
cjel-3568	1368	45	has	have	VERB
cjel-3568	1368	46	senior	senior	ADJ
cjel-3568	1368	47	title	title	NOUN
cjel-3568	1368	48	to	to	ADP
cjel-3568	1368	49	the	the	DET
cjel-3568	1368	50	assets	asset	NOUN
cjel-3568	1368	51	in	in	ADP
cjel-3568	1368	52	bankruptcy.308	bankruptcy.308	NOUN
cjel-3568	1368	53	because	because	SCONJ
cjel-3568	1368	54	there	there	PRON
cjel-3568	1368	55	is	be	VERB
cjel-3568	1368	56	higher	high	ADJ
cjel-3568	1368	57	risk	risk	NOUN
cjel-3568	1368	58	,	,	PUNCT
cjel-3568	1368	59	the	the	DET
cjel-3568	1368	60	tax	tax	NOUN
cjel-3568	1368	61	credit	credit	NOUN
cjel-3568	1368	62	investors	investor	NOUN
cjel-3568	1368	63	require	require	VERB
cjel-3568	1368	64	higher	high	ADJ
cjel-3568	1368	65	levels	level	NOUN
cjel-3568	1368	66	of	of	ADP
cjel-3568	1368	67	returns	return	NOUN
cjel-3568	1368	68	on	on	ADP
cjel-3568	1368	69	their	their	PRON
cjel-3568	1368	70	investment.309	investment.309	NOUN
cjel-3568	1368	71	debt	debt	NOUN
cjel-3568	1368	72	complicates	complicate	VERB
cjel-3568	1368	73	due	due	ADJ
cjel-3568	1368	74	diligence	diligence	NOUN
cjel-3568	1368	75	investigations	investigation	NOUN
cjel-3568	1368	76	as	as	SCONJ
cjel-3568	1368	77	well.310	well.310	PROPN
cjel-3568	1368	78	investors	investor	NOUN
cjel-3568	1368	79	in	in	ADP
cjel-3568	1368	80	renewable	renewable	ADJ
cjel-3568	1368	81	energy	energy	NOUN
cjel-3568	1368	82	face	face	VERB
cjel-3568	1368	83	additional	additional	ADJ
cjel-3568	1368	84	risks	risk	NOUN
cjel-3568	1368	85	compared	compare	VERB
cjel-3568	1368	86	to	to	ADP
cjel-3568	1368	87	investors	investor	NOUN
cjel-3568	1368	88	in	in	ADP
cjel-3568	1368	89	traditional	traditional	ADJ
cjel-3568	1368	90	energy	energy	NOUN
cjel-3568	1368	91	resources	resource	NOUN
cjel-3568	1368	92	,	,	PUNCT
cjel-3568	1368	93	including	include	VERB
cjel-3568	1368	94	risks	risk	NOUN
cjel-3568	1368	95	associated	associate	VERB
cjel-3568	1368	96	with	with	ADP
cjel-3568	1368	97	new	new	ADJ
cjel-3568	1368	98	technology,311	technology,311	NOUN
cjel-3568	1368	99	resource	resource	NOUN
cjel-3568	1368	100	availability,312	availability,312	DET
cjel-3568	1368	101	scale,313	scale,313	NOUN
cjel-3568	1368	102	and	and	CCONJ
cjel-3568	1368	103	market	market	NOUN
cjel-3568	1368	104	competition.314	competition.314	NOUN
cjel-3568	1368	105	because	because	SCONJ
cjel-3568	1368	106	the	the	DET
cjel-3568	1368	107	facilities	facility	NOUN
cjel-3568	1368	108	have	have	VERB
cjel-3568	1368	109	no	no	DET
cjel-3568	1368	110	operating	operating	NOUN
cjel-3568	1368	111	history	history	NOUN
cjel-3568	1368	112	,	,	PUNCT
cjel-3568	1368	113	equity	equity	NOUN
cjel-3568	1368	114	investors	investor	NOUN
cjel-3568	1368	115	and	and	CCONJ
cjel-3568	1368	116	lenders	lender	NOUN
cjel-3568	1368	117	must	must	AUX
cjel-3568	1368	118	determine	determine	VERB
cjel-3568	1368	119	the	the	DET
cjel-3568	1368	120	value	value	NOUN
cjel-3568	1368	121	of	of	ADP
cjel-3568	1368	122	the	the	DET
cjel-3568	1368	123	assets	asset	NOUN
cjel-3568	1368	124	involved	involve	VERB
cjel-3568	1368	125	in	in	ADP
cjel-3568	1368	126	the	the	DET
cjel-3568	1368	127	project	project	NOUN
cjel-3568	1368	128	,	,	PUNCT
cjel-3568	1368	129	the	the	DET
cjel-3568	1368	130	projected	project	VERB
cjel-3568	1368	131	stream	stream	NOUN
cjel-3568	1368	132	of	of	ADP
cjel-3568	1368	133	income	income	NOUN
cjel-3568	1368	134	for	for	ADP
cjel-3568	1368	135	the	the	DET
cjel-3568	1368	136	project	project	NOUN
cjel-3568	1368	137	,	,	PUNCT
cjel-3568	1368	138	the	the	DET
cjel-3568	1368	139	extent	extent	NOUN
cjel-3568	1368	140	of	of	ADP
cjel-3568	1368	141	the	the	DET
cjel-3568	1368	142	equity	equity	NOUN
cjel-3568	1368	143	and	and	CCONJ
cjel-3568	1368	144	debt	debt	NOUN
cjel-3568	1368	145	involved	involve	VERB
cjel-3568	1368	146	,	,	PUNCT
cjel-3568	1368	147	the	the	DET
cjel-3568	1368	148	creditworthiness	creditworthiness	NOUN
cjel-3568	1368	149	of	of	ADP
cjel-3568	1368	150	project	project	NOUN
cjel-3568	1368	151	sponsors	sponsor	NOUN
cjel-3568	1368	152	,	,	PUNCT
cjel-3568	1368	153	and	and	CCONJ
cjel-3568	1368	154	the	the	DET
cjel-3568	1368	155	availability	availability	NOUN
cjel-3568	1368	156	of	of	ADP
cjel-3568	1368	157	other	other	ADJ
cjel-3568	1368	158	security	security	NOUN
cjel-3568	1368	159	to	to	PART
cjel-3568	1368	160	ensure	ensure	VERB
cjel-3568	1368	161	a	a	DET
cjel-3568	1368	162	return	return	NOUN
cjel-3568	1368	163	on	on	ADP
cjel-3568	1368	164	investment.315	investment.315	ADJ
cjel-3568	1368	165	project	project	NOUN
cjel-3568	1368	166	revenues	revenue	NOUN
cjel-3568	1368	167	may	may	AUX
cjel-3568	1368	168	also	also	ADV
cjel-3568	1368	169	be	be	AUX
cjel-3568	1368	170	less	less	ADV
cjel-3568	1368	171	stable	stable	ADJ
cjel-3568	1368	172	;	;	PUNCT
cjel-3568	1368	173	the	the	DET
cjel-3568	1368	174	revenues	revenue	NOUN
cjel-3568	1368	175	are	be	AUX
cjel-3568	1368	176	determined	determine	VERB
cjel-3568	1368	177	by	by	ADP
cjel-3568	1368	178	the	the	DET
cjel-3568	1368	179	price	price	NOUN
cjel-3568	1368	180	of	of	ADP
cjel-3568	1368	181	electricity.316	electricity.316	PROPN
cjel-3568	1368	182	project	project	NOUN
cjel-3568	1368	183	sponsors	sponsor	NOUN
cjel-3568	1368	184	attempt	attempt	VERB
cjel-3568	1368	185	to	to	PART
cjel-3568	1368	186	reduce	reduce	VERB
cjel-3568	1368	187	these	these	DET
cjel-3568	1368	188	risks	risk	NOUN
cjel-3568	1368	189	by	by	ADP
cjel-3568	1368	190	entering	enter	VERB
cjel-3568	1368	191	into	into	ADP
cjel-3568	1368	192	energy	energy	NOUN
cjel-3568	1368	193	purchase	purchase	NOUN
cjel-3568	1368	194	agreements	agreement	NOUN
cjel-3568	1368	195	with	with	ADP
cjel-3568	1368	196	utilities.317	utilities.317	ADJ
cjel-3568	1368	197	energy	energy	NOUN
cjel-3568	1368	198	purchase	purchase	NOUN
cjel-3568	1368	199	agreements	agreement	NOUN
cjel-3568	1368	200	ensure	ensure	VERB
cjel-3568	1368	201	that	that	SCONJ
cjel-3568	1368	202	the	the	DET
cjel-3568	1368	203	project	project	NOUN
cjel-3568	1368	204	will	will	AUX
cjel-3568	1368	205	be	be	AUX
cjel-3568	1368	206	able	able	ADJ
cjel-3568	1368	207	to	to	PART
cjel-3568	1368	208	sell	sell	VERB
cjel-3568	1368	209	its	its	PRON
cjel-3568	1368	210	electricity	electricity	NOUN
cjel-3568	1368	211	and	and	CCONJ
cjel-3568	1368	212	produce	produce	VERB
cjel-3568	1368	213	a	a	DET
cjel-3568	1368	214	consistent	consistent	ADJ
cjel-3568	1368	215	stream	stream	NOUN
cjel-3568	1368	216	of	of	ADP
cjel-3568	1368	217	revenues	revenue	NOUN
cjel-3568	1368	218	;	;	PUNCT
cjel-3568	1368	219	they	they	PRON
cjel-3568	1368	220	provide	provide	VERB
cjel-3568	1368	221	assurance	assurance	NOUN
cjel-3568	1368	222	to	to	ADP
cjel-3568	1368	223	lenders	lender	NOUN
cjel-3568	1368	224	and	and	CCONJ
cjel-3568	1368	225	investors	investor	NOUN
cjel-3568	1368	226	of	of	ADP
cjel-3568	1368	227	a	a	DET
cjel-3568	1368	228	return	return	NOUN
cjel-3568	1368	229	on	on	ADP
cjel-3568	1368	230	their	their	PRON
cjel-3568	1368	231	investments	investment	NOUN
cjel-3568	1368	232	.	.	PUNCT
cjel-3568	1369	1	this	this	DET
cjel-3568	1369	2	assurance	assurance	NOUN
cjel-3568	1369	3	is	be	AUX
cjel-3568	1369	4	undercut	undercut	ADJ
cjel-3568	1369	5	,	,	PUNCT
cjel-3568	1369	6	however	however	ADV
cjel-3568	1369	7	,	,	PUNCT
cjel-3568	1369	8	when	when	SCONJ
cjel-3568	1369	9	there	there	PRON
cjel-3568	1369	10	is	be	VERB
cjel-3568	1369	11	an	an	DET
cjel-3568	1369	12	oversupply	oversupply	NOUN
cjel-3568	1369	13	of	of	ADP
cjel-3568	1369	14	electric	electric	ADJ
cjel-3568	1369	15	capacity.318	capacity.318	NOUN
cjel-3568	1369	16	renewable	renewable	ADJ
cjel-3568	1369	17	electricity	electricity	NOUN
cjel-3568	1369	18	projects	project	NOUN
cjel-3568	1369	19	also	also	ADV
cjel-3568	1369	20	face	face	VERB
cjel-3568	1369	21	risks	risk	NOUN
cjel-3568	1369	22	associated	associate	VERB
cjel-3568	1369	23	with	with	ADP
cjel-3568	1369	24	transmission	transmission	NOUN
cjel-3568	1369	25	;	;	PUNCT
cjel-3568	1369	26	the	the	DET
cjel-3568	1369	27	de	de	NOUN
cjel-3568	1369	28	-	-	NOUN
cjel-3568	1369	29	bundling	bundling	NOUN
cjel-3568	1369	30	of	of	ADP
cjel-3568	1369	31	307	307	NUM
cjel-3568	1369	32	.	.	PUNCT
cjel-3568	1370	1	i	i	PRON
cjel-3568	1370	2	d.	d.	PROPN
cjel-3568	1370	3	at	at	ADP
cjel-3568	1370	4	27	27	NUM
cjel-3568	1370	5	.	.	PUNCT
cjel-3568	1371	1	308	308	NUM
cjel-3568	1371	2	.	.	PUNCT
cjel-3568	1372	1	i	i	PRON
cjel-3568	1372	2	d.	d.	PROPN
cjel-3568	1372	3	309	309	NUM
cjel-3568	1372	4	.	.	PUNCT
cjel-3568	1373	1	i	i	PRON
cjel-3568	1373	2	d.	d.	VERB
cjel-3568	1373	3	the	the	DET
cjel-3568	1373	4	availability	availability	NOUN
cjel-3568	1373	5	of	of	ADP
cjel-3568	1373	6	federal	federal	ADJ
cjel-3568	1373	7	loan	loan	NOUN
cjel-3568	1373	8	guarantees	guarantee	NOUN
cjel-3568	1373	9	reduces	reduce	VERB
cjel-3568	1373	10	risk	risk	NOUN
cjel-3568	1373	11	to	to	ADP
cjel-3568	1373	12	both	both	CCONJ
cjel-3568	1373	13	the	the	DET
cjel-3568	1373	14	lender	lender	NOUN
cjel-3568	1373	15	and	and	CCONJ
cjel-3568	1373	16	to	to	ADP
cjel-3568	1373	17	tax	tax	NOUN
cjel-3568	1373	18	credit	credit	NOUN
cjel-3568	1373	19	investors	investor	NOUN
cjel-3568	1373	20	.	.	PUNCT
cjel-3568	1374	1	however	however	ADV
cjel-3568	1374	2	,	,	PUNCT
cjel-3568	1374	3	the	the	DET
cjel-3568	1374	4	debt	debt	NOUN
cjel-3568	1374	5	to	to	ADP
cjel-3568	1374	6	equity	equity	NOUN
cjel-3568	1374	7	ratio	ratio	NOUN
cjel-3568	1374	8	may	may	AUX
cjel-3568	1374	9	change	change	VERB
cjel-3568	1374	10	.	.	PUNCT
cjel-3568	1375	1	310	310	X
cjel-3568	1375	2	.	.	PUNCT
cjel-3568	1376	1	see	see	VERB
cjel-3568	1376	2	i	i	PRON
cjel-3568	1376	3	d.	d.	PROPN
cjel-3568	1376	4	311	311	NUM
cjel-3568	1376	5	.	.	PUNCT
cjel-3568	1377	1	see	see	VERB
cjel-3568	1377	2	goldman	goldman	PROPN
cjel-3568	1377	3	,	,	PUNCT
cjel-3568	1377	4	mckenna	mckenna	PROPN
cjel-3568	1377	5	&	&	CCONJ
cjel-3568	1377	6	murphy	murphy	PROPN
cjel-3568	1377	7	,	,	PUNCT
cjel-3568	1377	8	supra	supra	PROPN
cjel-3568	1377	9	note	note	PROPN
cjel-3568	1377	10	295	295	NUM
cjel-3568	1377	11	,	,	PUNCT
cjel-3568	1377	12	at	at	ADP
cjel-3568	1377	13	3	3	NUM
cjel-3568	1377	14	.	.	PUNCT
cjel-3568	1378	1	investors	investor	NOUN
cjel-3568	1378	2	have	have	VERB
cjel-3568	1378	3	a	a	DET
cjel-3568	1378	4	concern	concern	NOUN
cjel-3568	1378	5	that	that	SCONJ
cjel-3568	1378	6	technology	technology	NOUN
cjel-3568	1378	7	will	will	AUX
cjel-3568	1378	8	become	become	VERB
cjel-3568	1378	9	obsolete	obsolete	ADJ
cjel-3568	1378	10	and	and	CCONJ
cjel-3568	1378	11	unable	unable	ADJ
cjel-3568	1378	12	to	to	PART
cjel-3568	1378	13	perform	perform	VERB
cjel-3568	1378	14	in	in	ADP
cjel-3568	1378	15	a	a	DET
cjel-3568	1378	16	commercial	commercial	ADJ
cjel-3568	1378	17	setting	setting	NOUN
cjel-3568	1378	18	.	.	PUNCT
cjel-3568	1379	1	they	they	PRON
cjel-3568	1379	2	also	also	ADV
cjel-3568	1379	3	face	face	VERB
cjel-3568	1379	4	high	high	ADJ
cjel-3568	1379	5	information	information	NOUN
cjel-3568	1379	6	costs	cost	NOUN
cjel-3568	1379	7	because	because	SCONJ
cjel-3568	1379	8	often	often	ADV
cjel-3568	1379	9	there	there	PRON
cjel-3568	1379	10	is	be	VERB
cjel-3568	1379	11	little	little	ADJ
cjel-3568	1379	12	information	information	NOUN
cjel-3568	1379	13	on	on	ADP
cjel-3568	1379	14	comparable	comparable	ADJ
cjel-3568	1379	15	projects	project	NOUN
cjel-3568	1379	16	.	.	PUNCT
cjel-3568	1380	1	see	see	VERB
cjel-3568	1380	2	i	i	PRON
cjel-3568	1380	3	d.	d.	PROPN
cjel-3568	1380	4	312	312	NUM
cjel-3568	1380	5	.	.	PUNCT
cjel-3568	1381	1	see	see	VERB
cjel-3568	1381	2	i	i	PRON
cjel-3568	1381	3	d.	d.	PROPN
cjel-3568	1381	4	at	at	ADP
cjel-3568	1381	5	4	4	NUM
cjel-3568	1381	6	.	.	PUNCT
cjel-3568	1382	1	cash	cash	NOUN
cjel-3568	1382	2	flows	flow	NOUN
cjel-3568	1382	3	may	may	AUX
cjel-3568	1382	4	be	be	AUX
cjel-3568	1382	5	lower	low	ADJ
cjel-3568	1382	6	than	than	ADP
cjel-3568	1382	7	those	those	PRON
cjel-3568	1382	8	for	for	ADP
cjel-3568	1382	9	fossil	fossil	NOUN
cjel-3568	1382	10	fuel	fuel	NOUN
cjel-3568	1382	11	utilities	utility	NOUN
cjel-3568	1382	12	,	,	PUNCT
cjel-3568	1382	13	particularly	particularly	ADV
cjel-3568	1382	14	if	if	SCONJ
cjel-3568	1382	15	the	the	DET
cjel-3568	1382	16	renewable	renewable	ADJ
cjel-3568	1382	17	resource	resource	NOUN
cjel-3568	1382	18	,	,	PUNCT
cjel-3568	1382	19	such	such	ADJ
cjel-3568	1382	20	as	as	ADP
cjel-3568	1382	21	solar	solar	ADJ
cjel-3568	1382	22	energy	energy	NOUN
cjel-3568	1382	23	,	,	PUNCT
cjel-3568	1382	24	is	be	AUX
cjel-3568	1382	25	produced	produce	VERB
cjel-3568	1382	26	only	only	ADV
cjel-3568	1382	27	at	at	ADP
cjel-3568	1382	28	certain	certain	ADJ
cjel-3568	1382	29	times	time	NOUN
cjel-3568	1382	30	and	and	CCONJ
cjel-3568	1382	31	is	be	AUX
cjel-3568	1382	32	not	not	PART
cjel-3568	1382	33	available	available	ADJ
cjel-3568	1382	34	on	on	ADP
cjel-3568	1382	35	demand	demand	NOUN
cjel-3568	1382	36	to	to	PART
cjel-3568	1382	37	produce	produce	VERB
cjel-3568	1382	38	additional	additional	ADJ
cjel-3568	1382	39	power	power	NOUN
cjel-3568	1382	40	during	during	ADP
cjel-3568	1382	41	periods	period	NOUN
cjel-3568	1382	42	of	of	ADP
cjel-3568	1382	43	peak	peak	NOUN
cjel-3568	1382	44	demand	demand	NOUN
cjel-3568	1382	45	.	.	PUNCT
cjel-3568	1383	1	i	i	PRON
cjel-3568	1383	2	d.	d.	PROPN
cjel-3568	1383	3	313	313	NUM
cjel-3568	1383	4	.	.	PUNCT
cjel-3568	1384	1	i	i	PRON
cjel-3568	1384	2	d.	d.	PROPN
cjel-3568	1384	3	at	at	ADP
cjel-3568	1384	4	5	5	NUM
cjel-3568	1384	5	.	.	PUNCT
cjel-3568	1384	6	314	314	NUM
cjel-3568	1384	7	.	.	PUNCT
cjel-3568	1385	1	i	i	PRON
cjel-3568	1385	2	d.	d.	PROPN
cjel-3568	1385	3	at	at	ADP
cjel-3568	1385	4	3	3	NUM
cjel-3568	1385	5	.	.	PROPN
cjel-3568	1385	6	315	315	NUM
cjel-3568	1385	7	.	.	PUNCT
cjel-3568	1386	1	i	i	PRON
cjel-3568	1386	2	d.	d.	PROPN
cjel-3568	1386	3	316	316	NUM
cjel-3568	1386	4	.	.	PUNCT
cjel-3568	1387	1	i	i	PRON
cjel-3568	1387	2	d.	d.	PROPN
cjel-3568	1387	3	at	at	ADP
cjel-3568	1387	4	4	4	NUM
cjel-3568	1387	5	.	.	NOUN
cjel-3568	1387	6	317	317	NUM
cjel-3568	1387	7	.	.	PUNCT
cjel-3568	1388	1	i	i	PRON
cjel-3568	1388	2	d.	d.	PROPN
cjel-3568	1388	3	(	(	PUNCT
cjel-3568	1388	4	noting	note	VERB
cjel-3568	1388	5	that	that	SCONJ
cjel-3568	1388	6	revenue	revenue	NOUN
cjel-3568	1388	7	security	security	NOUN
cjel-3568	1388	8	is	be	AUX
cjel-3568	1388	9	“	"	PUNCT
cjel-3568	1388	10	enhanced	enhance	VERB
cjel-3568	1388	11	where	where	SCONJ
cjel-3568	1388	12	power	power	NOUN
cjel-3568	1388	13	purchase	purchase	NOUN
cjel-3568	1388	14	,	,	PUNCT
cjel-3568	1388	15	or	or	CCONJ
cjel-3568	1388	16	other	other	ADJ
cjel-3568	1388	17	offtake	offtake	NOUN
cjel-3568	1388	18	agreements	agreement	NOUN
cjel-3568	1388	19	.	.	PUNCT
cjel-3568	1388	20	.	.	PUNCT
cjel-3568	1389	1	.	.	PUNCT
cjel-3568	1390	1	are	be	AUX
cjel-3568	1390	2	available	available	ADJ
cjel-3568	1390	3	”	"	PUNCT
cjel-3568	1390	4	)	)	PUNCT
cjel-3568	1390	5	.	.	PUNCT
cjel-3568	1391	1	318	318	NUM
cjel-3568	1391	2	.	.	PUNCT
cjel-3568	1392	1	i	i	PRON
cjel-3568	1392	2	d.	d.	PROPN
cjel-3568	1392	3	2016	2016	NUM
cjel-3568	1392	4	]	]	PUNCT
cjel-3568	1392	5	picking	pick	VERB
cjel-3568	1392	6	winners	winner	NOUN
cjel-3568	1392	7	and	and	CCONJ
cjel-3568	1392	8	losers	loser	NOUN
cjel-3568	1392	9	111	111	NUM
cjel-3568	1392	10	generation	generation	NOUN
cjel-3568	1392	11	facilities	facility	NOUN
cjel-3568	1392	12	from	from	ADP
cjel-3568	1392	13	transmission	transmission	NOUN
cjel-3568	1392	14	facilities	facility	NOUN
cjel-3568	1392	15	has	have	AUX
cjel-3568	1392	16	undermined	undermine	VERB
cjel-3568	1392	17	the	the	DET
cjel-3568	1392	18	ability	ability	NOUN
cjel-3568	1392	19	of	of	ADP
cjel-3568	1392	20	electricity	electricity	NOUN
cjel-3568	1392	21	generators	generator	NOUN
cjel-3568	1392	22	to	to	PART
cjel-3568	1392	23	assure	assure	VERB
cjel-3568	1392	24	that	that	SCONJ
cjel-3568	1392	25	they	they	PRON
cjel-3568	1392	26	will	will	AUX
cjel-3568	1392	27	be	be	AUX
cjel-3568	1392	28	able	able	ADJ
cjel-3568	1392	29	to	to	PART
cjel-3568	1392	30	transmit	transmit	VERB
cjel-3568	1392	31	the	the	DET
cjel-3568	1392	32	electricity	electricity	NOUN
cjel-3568	1392	33	they	they	PRON
cjel-3568	1392	34	generate.319	generate.319	VERB
cjel-3568	1392	35	these	these	DET
cjel-3568	1392	36	uncertainties	uncertainty	NOUN
cjel-3568	1392	37	,	,	PUNCT
cjel-3568	1392	38	and	and	CCONJ
cjel-3568	1392	39	the	the	DET
cjel-3568	1392	40	attendant	attendant	ADJ
cjel-3568	1392	41	due	due	ADJ
cjel-3568	1392	42	diligence	diligence	NOUN
cjel-3568	1392	43	costs	cost	NOUN
cjel-3568	1392	44	that	that	PRON
cjel-3568	1392	45	investors	investor	NOUN
cjel-3568	1392	46	are	be	AUX
cjel-3568	1392	47	required	require	VERB
cjel-3568	1392	48	to	to	PART
cjel-3568	1392	49	incur	incur	VERB
cjel-3568	1392	50	to	to	PART
cjel-3568	1392	51	clarify	clarify	VERB
cjel-3568	1392	52	them	they	PRON
cjel-3568	1392	53	,	,	PUNCT
cjel-3568	1392	54	result	result	VERB
cjel-3568	1392	55	in	in	ADP
cjel-3568	1392	56	higher	high	ADJ
cjel-3568	1392	57	capital	capital	NOUN
cjel-3568	1392	58	costs	cost	NOUN
cjel-3568	1392	59	for	for	ADP
cjel-3568	1392	60	renewable	renewable	ADJ
cjel-3568	1392	61	energy	energy	NOUN
cjel-3568	1392	62	technology	technology	NOUN
cjel-3568	1392	63	projects	project	NOUN
cjel-3568	1392	64	than	than	ADP
cjel-3568	1392	65	for	for	ADP
cjel-3568	1392	66	traditional	traditional	ADJ
cjel-3568	1392	67	technologies	technology	NOUN
cjel-3568	1392	68	for	for	ADP
cjel-3568	1392	69	power	power	NOUN
cjel-3568	1392	70	generation.320	generation.320	NUM
cjel-3568	1392	71	c.	c.	NOUN
cjel-3568	1392	72	risk	risk	NOUN
cjel-3568	1392	73	and	and	CCONJ
cjel-3568	1392	74	uncertainty	uncertainty	NOUN
cjel-3568	1392	75	initially	initially	ADV
cjel-3568	1392	76	,	,	PUNCT
cjel-3568	1392	77	the	the	DET
cjel-3568	1392	78	operational	operational	ADJ
cjel-3568	1392	79	risks	risk	NOUN
cjel-3568	1392	80	associated	associate	VERB
cjel-3568	1392	81	with	with	ADP
cjel-3568	1392	82	publicly	publicly	ADV
cjel-3568	1392	83	traded	trade	VERB
cjel-3568	1392	84	partnerships	partnership	NOUN
cjel-3568	1392	85	invested	invest	VERB
cjel-3568	1392	86	in	in	ADP
cjel-3568	1392	87	natural	natural	ADJ
cjel-3568	1392	88	resources	resource	NOUN
cjel-3568	1392	89	were	be	AUX
cjel-3568	1392	90	low	low	ADJ
cjel-3568	1392	91	;	;	PUNCT
cjel-3568	1392	92	the	the	DET
cjel-3568	1392	93	entities	entity	NOUN
cjel-3568	1392	94	received	receive	VERB
cjel-3568	1392	95	the	the	DET
cjel-3568	1392	96	privilege	privilege	NOUN
cjel-3568	1392	97	of	of	ADP
cjel-3568	1392	98	corporate	corporate	ADJ
cjel-3568	1392	99	tax	tax	NOUN
cjel-3568	1392	100	exemption	exemption	NOUN
cjel-3568	1392	101	because	because	SCONJ
cjel-3568	1392	102	they	they	PRON
cjel-3568	1392	103	were	be	AUX
cjel-3568	1392	104	passively	passively	ADV
cjel-3568	1392	105	delivering	deliver	VERB
cjel-3568	1392	106	revenues	revenue	NOUN
cjel-3568	1392	107	such	such	ADJ
cjel-3568	1392	108	as	as	ADP
cjel-3568	1392	109	royalties	royalty	NOUN
cjel-3568	1392	110	from	from	ADP
cjel-3568	1392	111	oil	oil	NOUN
cjel-3568	1392	112	and	and	CCONJ
cjel-3568	1392	113	gas	gas	NOUN
cjel-3568	1392	114	leases	lease	NOUN
cjel-3568	1392	115	and	and	CCONJ
cjel-3568	1392	116	income	income	NOUN
cjel-3568	1392	117	from	from	ADP
cjel-3568	1392	118	the	the	DET
cjel-3568	1392	119	transportation	transportation	NOUN
cjel-3568	1392	120	of	of	ADP
cjel-3568	1392	121	oil	oil	NOUN
cjel-3568	1392	122	and	and	CCONJ
cjel-3568	1392	123	gas	gas	NOUN
cjel-3568	1392	124	through	through	ADP
cjel-3568	1392	125	pipelines.321	pipelines.321	NOUN
cjel-3568	1392	126	the	the	DET
cjel-3568	1392	127	risks	risk	NOUN
cjel-3568	1392	128	associated	associate	VERB
cjel-3568	1392	129	with	with	ADP
cjel-3568	1392	130	natural	natural	ADJ
cjel-3568	1392	131	resource	resource	NOUN
cjel-3568	1392	132	development	development	NOUN
cjel-3568	1392	133	have	have	AUX
cjel-3568	1392	134	increased	increase	VERB
cjel-3568	1392	135	,	,	PUNCT
cjel-3568	1392	136	however	however	ADV
cjel-3568	1392	137	.	.	PUNCT
cjel-3568	1393	1	publicly	publicly	ADV
cjel-3568	1393	2	traded	trade	VERB
cjel-3568	1393	3	partnerships	partnership	NOUN
cjel-3568	1393	4	now	now	ADV
cjel-3568	1393	5	engage	engage	VERB
cjel-3568	1393	6	in	in	ADP
cjel-3568	1393	7	operations	operation	NOUN
cjel-3568	1393	8	that	that	PRON
cjel-3568	1393	9	impose	impose	VERB
cjel-3568	1393	10	not	not	PART
cjel-3568	1393	11	only	only	ADV
cjel-3568	1393	12	operational	operational	ADJ
cjel-3568	1393	13	risks	risk	NOUN
cjel-3568	1393	14	,	,	PUNCT
cjel-3568	1393	15	but	but	CCONJ
cjel-3568	1393	16	also	also	ADV
cjel-3568	1393	17	regulatory	regulatory	ADJ
cjel-3568	1393	18	risks	risk	NOUN
cjel-3568	1393	19	from	from	ADP
cjel-3568	1393	20	tort	tort	NOUN
cjel-3568	1393	21	liability	liability	NOUN
cjel-3568	1393	22	and	and	CCONJ
cjel-3568	1393	23	regulatory	regulatory	ADJ
cjel-3568	1393	24	sanction	sanction	NOUN
cjel-3568	1393	25	for	for	ADP
cjel-3568	1393	26	soil	soil	NOUN
cjel-3568	1393	27	,	,	PUNCT
cjel-3568	1393	28	water	water	NOUN
cjel-3568	1393	29	,	,	PUNCT
cjel-3568	1393	30	and	and	CCONJ
cjel-3568	1393	31	air	air	NOUN
cjel-3568	1393	32	pollution.322	pollution.322	PROPN
cjel-3568	1393	33	as	as	ADP
cjel-3568	1393	34	publicly	publicly	ADV
cjel-3568	1393	35	traded	trade	VERB
cjel-3568	1393	36	partnerships	partnership	NOUN
cjel-3568	1393	37	undertake	undertake	VERB
cjel-3568	1393	38	operations	operation	NOUN
cjel-3568	1393	39	that	that	PRON
cjel-3568	1393	40	resemble	resemble	VERB
cjel-3568	1393	41	normal	normal	ADJ
cjel-3568	1393	42	corporate	corporate	ADJ
cjel-3568	1393	43	activity	activity	NOUN
cjel-3568	1393	44	,	,	PUNCT
cjel-3568	1393	45	this	this	DET
cjel-3568	1393	46	tax	tax	NOUN
cjel-3568	1393	47	preference	preference	NOUN
cjel-3568	1393	48	begins	begin	VERB
cjel-3568	1393	49	to	to	PART
cjel-3568	1393	50	lack	lack	VERB
cjel-3568	1393	51	justification.323	justification.323	PROPN
cjel-3568	1393	52	nevertheless	nevertheless	ADV
cjel-3568	1393	53	,	,	PUNCT
cjel-3568	1393	54	the	the	DET
cjel-3568	1393	55	tax	tax	NOUN
cjel-3568	1393	56	preference	preference	NOUN
cjel-3568	1393	57	is	be	AUX
cjel-3568	1393	58	permanent	permanent	ADJ
cjel-3568	1393	59	;	;	PUNCT
cjel-3568	1393	60	there	there	PRON
cjel-3568	1393	61	has	have	AUX
cjel-3568	1393	62	been	be	AUX
cjel-3568	1393	63	little	little	ADJ
cjel-3568	1393	64	legislative	legislative	ADJ
cjel-3568	1393	65	activity	activity	NOUN
cjel-3568	1393	66	to	to	PART
cjel-3568	1393	67	eliminate	eliminate	VERB
cjel-3568	1393	68	the	the	DET
cjel-3568	1393	69	corporate	corporate	ADJ
cjel-3568	1393	70	tax	tax	NOUN
cjel-3568	1393	71	exemption	exemption	NOUN
cjel-3568	1393	72	under	under	ADP
cjel-3568	1393	73	section	section	NOUN
cjel-3568	1393	74	7704(c	7704(c	NOUN
cjel-3568	1393	75	)	)	PUNCT
cjel-3568	1393	76	.	.	PUNCT
cjel-3568	1394	1	in	in	ADP
cjel-3568	1394	2	fact	fact	NOUN
cjel-3568	1394	3	,	,	PUNCT
cjel-3568	1394	4	the	the	DET
cjel-3568	1394	5	exemption	exemption	NOUN
cjel-3568	1394	6	has	have	AUX
cjel-3568	1394	7	been	be	AUX
cjel-3568	1394	8	expanded	expand	VERB
cjel-3568	1394	9	to	to	PART
cjel-3568	1394	10	include	include	VERB
cjel-3568	1394	11	a	a	DET
cjel-3568	1394	12	much	much	ADV
cjel-3568	1394	13	broader	broad	ADJ
cjel-3568	1394	14	array	array	NOUN
cjel-3568	1394	15	of	of	ADP
cjel-3568	1394	16	activities.324	activities.324	NOUN
cjel-3568	1394	17	while	while	SCONJ
cjel-3568	1394	18	the	the	DET
cjel-3568	1394	19	fossil	fossil	NOUN
cjel-3568	1394	20	fuel	fuel	NOUN
cjel-3568	1394	21	319	319	NUM
cjel-3568	1394	22	.	.	PUNCT
cjel-3568	1395	1	goldman	goldman	PROPN
cjel-3568	1395	2	,	,	PUNCT
cjel-3568	1395	3	mckenna	mckenna	PROPN
cjel-3568	1395	4	&	&	CCONJ
cjel-3568	1395	5	murphy	murphy	PROPN
cjel-3568	1395	6	,	,	PUNCT
cjel-3568	1395	7	supra	supra	PROPN
cjel-3568	1395	8	note	note	PROPN
cjel-3568	1395	9	295	295	NUM
cjel-3568	1395	10	,	,	PUNCT
cjel-3568	1395	11	at	at	ADP
cjel-3568	1395	12	2	2	NUM
cjel-3568	1395	13	.	.	NOUN
cjel-3568	1395	14	320	320	NUM
cjel-3568	1395	15	.	.	PUNCT
cjel-3568	1396	1	see	see	VERB
cjel-3568	1396	2	i	i	PRON
cjel-3568	1396	3	d.	d.	PROPN
cjel-3568	1396	4	at	at	ADP
cjel-3568	1396	5	3	3	NUM
cjel-3568	1396	6	.	.	PROPN
cjel-3568	1396	7	321	321	NUM
cjel-3568	1396	8	.	.	PUNCT
cjel-3568	1397	1	see	see	VERB
cjel-3568	1397	2	fleischer	fleischer	PROPN
cjel-3568	1397	3	,	,	PUNCT
cjel-3568	1397	4	supra	supra	PROPN
cjel-3568	1397	5	note	note	PROPN
cjel-3568	1397	6	175	175	NUM
cjel-3568	1397	7	.	.	PUNCT
cjel-3568	1397	8	322	322	NUM
cjel-3568	1397	9	.	.	PUNCT
cjel-3568	1398	1	see	see	VERB
cjel-3568	1398	2	,	,	PUNCT
cjel-3568	1398	3	e.g.	e.g.	ADV
cjel-3568	1398	4	,	,	PUNCT
cjel-3568	1398	5	u.s	u.s	PROPN
cjel-3568	1398	6	.	.	PROPN
cjel-3568	1398	7	gov’t	gov’t	PROPN
cjel-3568	1398	8	accountability	accountability	NOUN
cjel-3568	1398	9	office	office	NOUN
cjel-3568	1398	10	,	,	PUNCT
cjel-3568	1398	11	gao-12	gao-12	NOUN
cjel-3568	1398	12	-	-	SYM
cjel-3568	1398	13	388	388	NUM
cjel-3568	1398	14	,	,	PUNCT
cjel-3568	1398	15	pipeline	pipeline	NOUN
cjel-3568	1398	16	safety	safety	NOUN
cjel-3568	1398	17	(	(	PUNCT
cjel-3568	1398	18	2012	2012	NUM
cjel-3568	1398	19	)	)	PUNCT
cjel-3568	1398	20	,	,	PUNCT
cjel-3568	1398	21	http://www.gao.gov/assets/590/589514.pdf	http://www.gao.gov/assets/590/589514.pdf	X
cjel-3568	1399	1	[	[	X
cjel-3568	1399	2	https://perma.cc/58za-r2jb	https://perma.cc/58za-r2jb	X
cjel-3568	1399	3	]	]	X
cjel-3568	1399	4	(	(	PUNCT
cjel-3568	1399	5	outlining	outline	VERB
cjel-3568	1399	6	increased	increase	VERB
cjel-3568	1399	7	risks	risk	NOUN
cjel-3568	1399	8	from	from	ADP
cjel-3568	1399	9	lack	lack	NOUN
cjel-3568	1399	10	of	of	ADP
cjel-3568	1399	11	data	datum	NOUN
cjel-3568	1399	12	on	on	ADP
cjel-3568	1399	13	federally	federally	ADV
cjel-3568	1399	14	unregulated	unregulated	ADJ
cjel-3568	1399	15	onshore	onshore	NOUN
cjel-3568	1399	16	gathering	gathering	NOUN
cjel-3568	1399	17	lines	line	NOUN
cjel-3568	1399	18	,	,	PUNCT
cjel-3568	1399	19	their	their	PRON
cjel-3568	1399	20	location	location	NOUN
cjel-3568	1399	21	,	,	PUNCT
cjel-3568	1399	22	age	age	NOUN
cjel-3568	1399	23	and	and	CCONJ
cjel-3568	1399	24	condition	condition	NOUN
cjel-3568	1399	25	,	,	PUNCT
cjel-3568	1399	26	higher	high	ADJ
cjel-3568	1399	27	levels	level	NOUN
cjel-3568	1399	28	of	of	ADP
cjel-3568	1399	29	encroachments	encroachment	NOUN
cjel-3568	1399	30	from	from	ADP
cjel-3568	1399	31	land	land	NOUN
cjel-3568	1399	32	use	use	NOUN
cjel-3568	1399	33	changes	change	NOUN
cjel-3568	1399	34	,	,	PUNCT
cjel-3568	1399	35	and	and	CCONJ
cjel-3568	1399	36	the	the	DET
cjel-3568	1399	37	expansion	expansion	NOUN
cjel-3568	1399	38	of	of	ADP
cjel-3568	1399	39	larger	large	ADJ
cjel-3568	1399	40	gathering	gathering	NOUN
cjel-3568	1399	41	lines	line	NOUN
cjel-3568	1399	42	operating	operate	VERB
cjel-3568	1399	43	at	at	ADP
cjel-3568	1399	44	higher	high	ADJ
cjel-3568	1399	45	pressures	pressure	NOUN
cjel-3568	1399	46	to	to	PART
cjel-3568	1399	47	accommodate	accommodate	VERB
cjel-3568	1399	48	increased	increase	VERB
cjel-3568	1399	49	extraction	extraction	NOUN
cjel-3568	1399	50	of	of	ADP
cjel-3568	1399	51	oil	oil	NOUN
cjel-3568	1399	52	and	and	CCONJ
cjel-3568	1399	53	natural	natural	ADJ
cjel-3568	1399	54	gas	gas	NOUN
cjel-3568	1399	55	form	form	NOUN
cjel-3568	1399	56	shale	shale	NOUN
cjel-3568	1399	57	deposits	deposit	NOUN
cjel-3568	1399	58	)	)	PUNCT
cjel-3568	1399	59	;	;	PUNCT
cjel-3568	1399	60	paul	paul	PROPN
cjel-3568	1399	61	w.	w.	PROPN
cjel-3568	1399	62	parfomak	parfomak	PROPN
cjel-3568	1399	63	,	,	PUNCT
cjel-3568	1399	64	cong	cong	PROPN
cjel-3568	1399	65	.	.	PUNCT
cjel-3568	1400	1	research	research	NOUN
cjel-3568	1400	2	serv	serv	PROPN
cjel-3568	1400	3	.	.	PUNCT
cjel-3568	1400	4	,	,	PUNCT
cjel-3568	1400	5	keeping	keep	VERB
cjel-3568	1400	6	america	america	PROPN
cjel-3568	1400	7	’s	’s	PART
cjel-3568	1400	8	pipelines	pipeline	NOUN
cjel-3568	1400	9	safe	safe	ADJ
cjel-3568	1400	10	and	and	CCONJ
cjel-3568	1400	11	secure	secure	ADJ
cjel-3568	1400	12	:	:	PUNCT
cjel-3568	1400	13	key	key	ADJ
cjel-3568	1400	14	issues	issue	NOUN
cjel-3568	1400	15	for	for	ADP
cjel-3568	1400	16	congress	congress	PROPN
cjel-3568	1400	17	(	(	PUNCT
cjel-3568	1400	18	2013	2013	NUM
cjel-3568	1400	19	)	)	PUNCT
cjel-3568	1400	20	(	(	PUNCT
cjel-3568	1400	21	reviewing	review	VERB
cjel-3568	1400	22	pipeline	pipeline	NOUN
cjel-3568	1400	23	safety	safety	NOUN
cjel-3568	1400	24	and	and	CCONJ
cjel-3568	1400	25	security	security	NOUN
cjel-3568	1400	26	risks	risk	NOUN
cjel-3568	1400	27	and	and	CCONJ
cjel-3568	1400	28	policy	policy	NOUN
cjel-3568	1400	29	)	)	PUNCT
cjel-3568	1400	30	;	;	PUNCT
cjel-3568	1400	31	lena	lena	PROPN
cjel-3568	1400	32	groeger	groeger	PROPN
cjel-3568	1400	33	,	,	PUNCT
cjel-3568	1400	34	pipelines	pipeline	NOUN
cjel-3568	1400	35	explained	explain	VERB
cjel-3568	1400	36	:	:	PUNCT
cjel-3568	1400	37	how	how	SCONJ
cjel-3568	1400	38	safe	safe	ADJ
cjel-3568	1400	39	are	be	AUX
cjel-3568	1400	40	america	america	PROPN
cjel-3568	1400	41	’s	’s	PART
cjel-3568	1400	42	2.5	2.5	NUM
cjel-3568	1400	43	million	million	NUM
cjel-3568	1400	44	miles	mile	NOUN
cjel-3568	1400	45	of	of	ADP
cjel-3568	1400	46	pipelines	pipeline	NOUN
cjel-3568	1400	47	?	?	PUNCT
cjel-3568	1400	48	,	,	PUNCT
cjel-3568	1400	49	pro	pro	X
cjel-3568	1400	50	publica	publica	PROPN
cjel-3568	1400	51	(	(	PUNCT
cjel-3568	1400	52	nov	nov	PROPN
cjel-3568	1400	53	.	.	PROPN
cjel-3568	1400	54	15	15	NUM
cjel-3568	1400	55	,	,	PUNCT
cjel-3568	1400	56	2012	2012	NUM
cjel-3568	1400	57	)	)	PUNCT
cjel-3568	1400	58	,	,	PUNCT
cjel-3568	1400	59	http://www.propublica.org/article/pipelines-explained-how-safe-are-americas-2.5-millionmiles-of-pipelines	http://www.propublica.org/article/pipelines-explained-how-safe-are-americas-2.5-millionmiles-of-pipeline	VERB
cjel-3568	1401	1	[	[	X
cjel-3568	1401	2	https://perma.cc/4dym-xguf	https://perma.cc/4dym-xguf	PROPN
cjel-3568	1401	3	]	]	SYM
cjel-3568	1401	4	.	.	PUNCT
cjel-3568	1402	1	323	323	NUM
cjel-3568	1402	2	.	.	PUNCT
cjel-3568	1403	1	see	see	VERB
cjel-3568	1403	2	fleischer	fleischer	PROPN
cjel-3568	1403	3	,	,	PUNCT
cjel-3568	1403	4	supra	supra	PROPN
cjel-3568	1403	5	note	note	PROPN
cjel-3568	1403	6	175	175	NUM
cjel-3568	1403	7	.	.	PUNCT
cjel-3568	1404	1	324	324	NUM
cjel-3568	1404	2	.	.	PUNCT
cjel-3568	1405	1	see	see	VERB
cjel-3568	1405	2	i	i	PRON
cjel-3568	1405	3	d.	d.	PROPN
cjel-3568	1405	4	the	the	DET
cjel-3568	1405	5	irs	irs	PROPN
cjel-3568	1405	6	has	have	VERB
cjel-3568	1405	7	,	,	PUNCT
cjel-3568	1405	8	through	through	ADP
cjel-3568	1405	9	a	a	DET
cjel-3568	1405	10	series	series	NOUN
cjel-3568	1405	11	of	of	ADP
cjel-3568	1405	12	private	private	ADJ
cjel-3568	1405	13	letter	letter	NOUN
cjel-3568	1405	14	rulings	ruling	NOUN
cjel-3568	1405	15	,	,	PUNCT
cjel-3568	1405	16	issued	issue	VERB
cjel-3568	1405	17	guidance	guidance	NOUN
cjel-3568	1405	18	that	that	PRON
cjel-3568	1405	19	undercuts	undercut	VERB
cjel-3568	1405	20	the	the	DET
cjel-3568	1405	21	rationale	rationale	NOUN
cjel-3568	1405	22	for	for	ADP
cjel-3568	1405	23	preferential	preferential	ADJ
cjel-3568	1405	24	treatment	treatment	NOUN
cjel-3568	1405	25	for	for	ADP
cjel-3568	1405	26	passive	passive	ADJ
cjel-3568	1405	27	investments	investment	NOUN
cjel-3568	1405	28	,	,	PUNCT
cjel-3568	1405	29	granting	grant	VERB
cjel-3568	1405	30	publicly	publicly	ADV
cjel-3568	1405	31	traded	trade	VERB
cjel-3568	1405	32	partnership	partnership	NOUN
cjel-3568	1405	33	status	status	NOUN
cjel-3568	1405	34	to	to	ADP
cjel-3568	1405	35	companies	company	NOUN
cjel-3568	1405	36	that	that	SCONJ
cjel-3568	1405	37	supply	supply	NOUN
cjel-3568	1405	38	and	and	CCONJ
cjel-3568	1405	39	transport	transport	NOUN
cjel-3568	1405	40	hydraulic	hydraulic	NOUN
cjel-3568	1405	41	fracturing	fracturing	NOUN
cjel-3568	1405	42	fluid	fluid	ADJ
cjel-3568	1405	43	112	112	NUM
cjel-3568	1405	44	columbia	columbia	PROPN
cjel-3568	1405	45	journal	journal	NOUN
cjel-3568	1405	46	of	of	ADP
cjel-3568	1405	47	environmental	environmental	ADJ
cjel-3568	1405	48	law	law	NOUN
cjel-3568	1406	1	[	[	X
cjel-3568	1406	2	vol	vol	NOUN
cjel-3568	1406	3	.	.	PUNCT
cjel-3568	1407	1	41:1	41:1	NUM
cjel-3568	1407	2	industry	industry	NOUN
cjel-3568	1407	3	faces	face	VERB
cjel-3568	1407	4	little	little	ADJ
cjel-3568	1407	5	legislative	legislative	ADJ
cjel-3568	1407	6	risk	risk	NOUN
cjel-3568	1407	7	associated	associate	VERB
cjel-3568	1407	8	with	with	ADP
cjel-3568	1407	9	the	the	DET
cjel-3568	1407	10	tax	tax	NOUN
cjel-3568	1407	11	treatment	treatment	NOUN
cjel-3568	1407	12	of	of	ADP
cjel-3568	1407	13	the	the	DET
cjel-3568	1407	14	investment	investment	NOUN
cjel-3568	1407	15	vehicle	vehicle	NOUN
cjel-3568	1407	16	,	,	PUNCT
cjel-3568	1407	17	the	the	DET
cjel-3568	1407	18	actual	actual	ADJ
cjel-3568	1407	19	risks	risk	NOUN
cjel-3568	1407	20	that	that	PRON
cjel-3568	1407	21	investors	investor	NOUN
cjel-3568	1407	22	face	face	VERB
cjel-3568	1407	23	are	be	AUX
cjel-3568	1407	24	rising	rise	VERB
cjel-3568	1407	25	.	.	PUNCT
cjel-3568	1408	1	operational	operational	ADJ
cjel-3568	1408	2	risk	risk	NOUN
cjel-3568	1408	3	for	for	ADP
cjel-3568	1408	4	wind	wind	NOUN
cjel-3568	1408	5	and	and	CCONJ
cjel-3568	1408	6	solar	solar	ADJ
cjel-3568	1408	7	have	have	AUX
cjel-3568	1408	8	declined	decline	VERB
cjel-3568	1408	9	as	as	SCONJ
cjel-3568	1408	10	the	the	DET
cjel-3568	1408	11	technology	technology	NOUN
cjel-3568	1408	12	has	have	AUX
cjel-3568	1408	13	matured	mature	VERB
cjel-3568	1408	14	.	.	PUNCT
cjel-3568	1409	1	investors	investor	NOUN
cjel-3568	1409	2	in	in	ADP
cjel-3568	1409	3	renewable	renewable	ADJ
cjel-3568	1409	4	energy	energy	NOUN
cjel-3568	1409	5	now	now	ADV
cjel-3568	1409	6	face	face	VERB
cjel-3568	1409	7	greater	great	ADJ
cjel-3568	1409	8	risk	risk	NOUN
cjel-3568	1409	9	from	from	ADP
cjel-3568	1409	10	the	the	DET
cjel-3568	1409	11	expiration	expiration	NOUN
cjel-3568	1409	12	of	of	ADP
cjel-3568	1409	13	the	the	DET
cjel-3568	1409	14	tax	tax	NOUN
cjel-3568	1409	15	credit	credit	NOUN
cjel-3568	1409	16	regime	regime	NOUN
cjel-3568	1409	17	.	.	PUNCT
cjel-3568	1410	1	the	the	DET
cjel-3568	1410	2	temporary	temporary	ADJ
cjel-3568	1410	3	duration	duration	NOUN
cjel-3568	1410	4	of	of	ADP
cjel-3568	1410	5	tax	tax	NOUN
cjel-3568	1410	6	credits	credit	NOUN
cjel-3568	1410	7	undercuts	undercut	VERB
cjel-3568	1410	8	investment	investment	NOUN
cjel-3568	1410	9	in	in	ADP
cjel-3568	1410	10	renewable	renewable	ADJ
cjel-3568	1410	11	energy	energy	NOUN
cjel-3568	1410	12	resources.325	resources.325	NOUN
cjel-3568	1410	13	both	both	CCONJ
cjel-3568	1410	14	the	the	DET
cjel-3568	1410	15	ptc	ptc	PROPN
cjel-3568	1410	16	and	and	CCONJ
cjel-3568	1410	17	the	the	DET
cjel-3568	1410	18	itc	itc	PROPN
cjel-3568	1410	19	are	be	AUX
cjel-3568	1410	20	subject	subject	ADJ
cjel-3568	1410	21	to	to	ADP
cjel-3568	1410	22	sunsets	sunset	NOUN
cjel-3568	1410	23	,	,	PUNCT
cjel-3568	1410	24	the	the	DET
cjel-3568	1410	25	expiration	expiration	NOUN
cjel-3568	1410	26	of	of	ADP
cjel-3568	1410	27	the	the	DET
cjel-3568	1410	28	tax	tax	NOUN
cjel-3568	1410	29	provisions	provision	NOUN
cjel-3568	1410	30	that	that	PRON
cjel-3568	1410	31	authorize	authorize	VERB
cjel-3568	1410	32	their	their	PRON
cjel-3568	1410	33	use.326	use.326	NOUN
cjel-3568	1410	34	the	the	DET
cjel-3568	1410	35	ptc	ptc	PROPN
cjel-3568	1410	36	has	have	AUX
cjel-3568	1410	37	been	be	AUX
cjel-3568	1410	38	renewed	renew	VERB
cjel-3568	1410	39	and	and	CCONJ
cjel-3568	1410	40	extended	extend	VERB
cjel-3568	1410	41	repeatedly	repeatedly	ADV
cjel-3568	1410	42	over	over	ADP
cjel-3568	1410	43	the	the	DET
cjel-3568	1410	44	course	course	NOUN
cjel-3568	1410	45	of	of	ADP
cjel-3568	1410	46	its	its	PRON
cjel-3568	1410	47	history	history	NOUN
cjel-3568	1410	48	;	;	PUNCT
cjel-3568	1410	49	it	it	PRON
cjel-3568	1410	50	was	be	AUX
cjel-3568	1410	51	allowed	allow	VERB
cjel-3568	1410	52	to	to	PART
cjel-3568	1410	53	lapse	lapse	VERB
cjel-3568	1410	54	six	six	NUM
cjel-3568	1410	55	times	time	NOUN
cjel-3568	1410	56	,	,	PUNCT
cjel-3568	1410	57	but	but	CCONJ
cjel-3568	1410	58	it	it	PRON
cjel-3568	1410	59	has	have	AUX
cjel-3568	1410	60	always	always	ADV
cjel-3568	1410	61	ultimately	ultimately	ADV
cjel-3568	1410	62	been	be	AUX
cjel-3568	1410	63	renewed	renew	VERB
cjel-3568	1410	64	or	or	CCONJ
cjel-3568	1410	65	reinstated.327	reinstated.327	NOUN
cjel-3568	1410	66	even	even	ADV
cjel-3568	1410	67	with	with	ADP
cjel-3568	1410	68	the	the	DET
cjel-3568	1410	69	extensions	extension	NOUN
cjel-3568	1410	70	and	and	CCONJ
cjel-3568	1410	71	renewals	renewal	NOUN
cjel-3568	1410	72	,	,	PUNCT
cjel-3568	1410	73	actual	actual	ADJ
cjel-3568	1410	74	and	and	CCONJ
cjel-3568	1410	75	threatened	threatened	ADJ
cjel-3568	1410	76	expirations	expiration	NOUN
cjel-3568	1410	77	have	have	AUX
cjel-3568	1410	78	at	at	ADP
cjel-3568	1410	79	times	time	NOUN
cjel-3568	1410	80	been	be	AUX
cjel-3568	1410	81	catastrophic	catastrophic	ADJ
cjel-3568	1410	82	for	for	ADP
cjel-3568	1410	83	development	development	NOUN
cjel-3568	1410	84	of	of	ADP
cjel-3568	1410	85	a	a	DET
cjel-3568	1410	86	manufacturing	manufacturing	NOUN
cjel-3568	1410	87	base	base	NOUN
cjel-3568	1410	88	for	for	ADP
cjel-3568	1410	89	solar	solar	ADJ
cjel-3568	1410	90	and	and	CCONJ
cjel-3568	1410	91	wind	wind	NOUN
cjel-3568	1410	92	in	in	ADP
cjel-3568	1410	93	the	the	DET
cjel-3568	1410	94	united	united	PROPN
cjel-3568	1410	95	states	states	PROPN
cjel-3568	1410	96	.	.	PUNCT
cjel-3568	1411	1	during	during	ADP
cjel-3568	1411	2	the	the	DET
cjel-3568	1411	3	periods	period	NOUN
cjel-3568	1411	4	in	in	ADP
cjel-3568	1411	5	which	which	PRON
cjel-3568	1411	6	the	the	DET
cjel-3568	1411	7	tax	tax	NOUN
cjel-3568	1411	8	credits	credit	NOUN
cjel-3568	1411	9	were	be	AUX
cjel-3568	1411	10	allowed	allow	VERB
cjel-3568	1411	11	to	to	PART
cjel-3568	1411	12	lapse	lapse	VERB
cjel-3568	1411	13	very	very	ADV
cjel-3568	1411	14	little	little	ADJ
cjel-3568	1411	15	new	new	ADJ
cjel-3568	1411	16	wind	wind	NOUN
cjel-3568	1411	17	capacity	capacity	NOUN
cjel-3568	1411	18	was	be	AUX
cjel-3568	1411	19	brought	bring	VERB
cjel-3568	1411	20	online.328	online.328	PROPN
cjel-3568	1411	21	the	the	DET
cjel-3568	1411	22	limited	limited	ADJ
cjel-3568	1411	23	oneand	oneand	CCONJ
cjel-3568	1411	24	two	two	NUM
cjel-3568	1411	25	-	-	PUNCT
cjel-3568	1411	26	year	year	NOUN
cjel-3568	1411	27	extensions	extension	NOUN
cjel-3568	1411	28	of	of	ADP
cjel-3568	1411	29	the	the	DET
cjel-3568	1411	30	ptc	ptc	PROPN
cjel-3568	1411	31	have	have	AUX
cjel-3568	1411	32	required	require	VERB
cjel-3568	1411	33	developers	developer	NOUN
cjel-3568	1411	34	to	to	PART
cjel-3568	1411	35	rush	rush	VERB
cjel-3568	1411	36	to	to	PART
cjel-3568	1411	37	complete	complete	VERB
cjel-3568	1411	38	construction	construction	NOUN
cjel-3568	1411	39	quickly	quickly	ADV
cjel-3568	1411	40	to	to	PART
cjel-3568	1411	41	be	be	AUX
cjel-3568	1411	42	assured	assure	VERB
cjel-3568	1411	43	of	of	ADP
cjel-3568	1411	44	receiving	receive	VERB
cjel-3568	1411	45	the	the	DET
cjel-3568	1411	46	credits.329	credits.329	NOUN
cjel-3568	1411	47	the	the	DET
cjel-3568	1411	48	stringent	stringent	ADJ
cjel-3568	1411	49	time	time	NOUN
cjel-3568	1411	50	pressures	pressure	NOUN
cjel-3568	1411	51	have	have	AUX
cjel-3568	1411	52	undermined	undermine	VERB
cjel-3568	1411	53	the	the	DET
cjel-3568	1411	54	function	function	NOUN
cjel-3568	1411	55	of	of	ADP
cjel-3568	1411	56	the	the	DET
cjel-3568	1411	57	credit	credit	NOUN
cjel-3568	1411	58	in	in	ADP
cjel-3568	1411	59	stimulating	stimulate	VERB
cjel-3568	1411	60	low	low	ADJ
cjel-3568	1411	61	-	-	PUNCT
cjel-3568	1411	62	cost	cost	NOUN
cjel-3568	1411	63	wind	wind	NOUN
cjel-3568	1411	64	development	development	NOUN
cjel-3568	1411	65	,	,	PUNCT
cjel-3568	1411	66	reduced	reduce	VERB
cjel-3568	1411	67	investment	investment	NOUN
cjel-3568	1411	68	,	,	PUNCT
cjel-3568	1411	69	increased	increase	VERB
cjel-3568	1411	70	costs,330	costs,330	PROPN
cjel-3568	1411	71	and	and	CCONJ
cjel-3568	1411	72	given	give	VERB
cjel-3568	1411	73	rise	rise	NOUN
cjel-3568	1411	74	to	to	ADP
cjel-3568	1411	75	cycles	cycle	NOUN
cjel-3568	1411	76	of	of	ADP
cjel-3568	1411	77	(	(	PUNCT
cjel-3568	1411	78	chemicals	chemical	NOUN
cjel-3568	1411	79	used	use	VERB
cjel-3568	1411	80	in	in	ADP
cjel-3568	1411	81	the	the	DET
cjel-3568	1411	82	extraction	extraction	NOUN
cjel-3568	1411	83	process	process	NOUN
cjel-3568	1411	84	)	)	PUNCT
cjel-3568	1411	85	,	,	PUNCT
cjel-3568	1411	86	activities	activity	NOUN
cjel-3568	1411	87	that	that	PRON
cjel-3568	1411	88	are	be	AUX
cjel-3568	1411	89	only	only	ADV
cjel-3568	1411	90	incidental	incidental	ADJ
cjel-3568	1411	91	to	to	ADP
cjel-3568	1411	92	energy	energy	NOUN
cjel-3568	1411	93	production	production	NOUN
cjel-3568	1411	94	.	.	PUNCT
cjel-3568	1412	1	see	see	VERB
cjel-3568	1412	2	i	i	PRON
cjel-3568	1412	3	d.	d.	PROPN
cjel-3568	1412	4	;	;	PUNCT
cjel-3568	1412	5	see	see	VERB
cjel-3568	1412	6	also	also	ADV
cjel-3568	1412	7	infra	infra	NOUN
cjel-3568	1412	8	note	note	VERB
cjel-3568	1412	9	354	354	NUM
cjel-3568	1412	10	.	.	NOUN
cjel-3568	1413	1	325	325	NUM
cjel-3568	1413	2	.	.	PUNCT
cjel-3568	1414	1	see	see	VERB
cjel-3568	1414	2	wiser	wise	ADJ
cjel-3568	1414	3	,	,	PUNCT
cjel-3568	1414	4	bolinger	bolinger	NOUN
cjel-3568	1414	5	&	&	CCONJ
cjel-3568	1414	6	barbose	barbose	PROPN
cjel-3568	1414	7	,	,	PUNCT
cjel-3568	1414	8	supra	supra	PROPN
cjel-3568	1414	9	note	note	NOUN
cjel-3568	1414	10	3	3	NUM
cjel-3568	1414	11	,	,	PUNCT
cjel-3568	1414	12	at	at	ADP
cjel-3568	1414	13	5	5	NUM
cjel-3568	1414	14	;	;	PUNCT
cjel-3568	1414	15	see	see	VERB
cjel-3568	1414	16	also	also	ADV
cjel-3568	1414	17	n.l	n.l	PROPN
cjel-3568	1414	18	.	.	PROPN
cjel-3568	1414	19	,	,	PUNCT
cjel-3568	1414	20	blowing	blow	VERB
cjel-3568	1414	21	hot	hot	ADJ
cjel-3568	1414	22	and	and	CCONJ
cjel-3568	1414	23	cold	cold	ADJ
cjel-3568	1414	24	,	,	PUNCT
cjel-3568	1414	25	economist	economist	NOUN
cjel-3568	1414	26	(	(	PUNCT
cjel-3568	1414	27	june	june	PROPN
cjel-3568	1414	28	7	7	NUM
cjel-3568	1414	29	,	,	PUNCT
cjel-3568	1414	30	2013	2013	NUM
cjel-3568	1414	31	,	,	PUNCT
cjel-3568	1414	32	5:41	5:41	NUM
cjel-3568	1414	33	pm	pm	NOUN
cjel-3568	1414	34	)	)	PUNCT
cjel-3568	1414	35	,	,	PUNCT
cjel-3568	1414	36	http://www.economist.com/blogs/democracyinamerica/2013/06/energy-policy	http://www.economist.com/blogs/democracyinamerica/2013/06/energy-policy	PUNCT
cjel-3568	1415	1	[	[	X
cjel-3568	1415	2	http://perma.cc/jf62-swkg	http://perma.cc/jf62-swkg	X
cjel-3568	1415	3	]	]	PUNCT
cjel-3568	1415	4	.	.	PUNCT
cjel-3568	1416	1	326	326	NUM
cjel-3568	1416	2	.	.	PUNCT
cjel-3568	1417	1	see	see	VERB
cjel-3568	1417	2	diane	diane	PROPN
cjel-3568	1417	3	cardwell	cardwell	PROPN
cjel-3568	1417	4	,	,	PUNCT
cjel-3568	1417	5	worry	worry	VERB
cjel-3568	1417	6	about	about	ADP
cjel-3568	1417	7	solar	solar	ADJ
cjel-3568	1417	8	projects	project	NOUN
cjel-3568	1417	9	after	after	ADP
cjel-3568	1417	10	end	end	NOUN
cjel-3568	1417	11	of	of	ADP
cjel-3568	1417	12	tax	tax	NOUN
cjel-3568	1417	13	credits	credit	NOUN
cjel-3568	1417	14	,	,	PUNCT
cjel-3568	1417	15	n.y	n.y	PROPN
cjel-3568	1417	16	.	.	PROPN
cjel-3568	1417	17	times	times	PROPN
cjel-3568	1417	18	(	(	PUNCT
cjel-3568	1417	19	jan	jan	PROPN
cjel-3568	1417	20	.	.	PROPN
cjel-3568	1417	21	25	25	NUM
cjel-3568	1417	22	,	,	PUNCT
cjel-3568	1417	23	2015	2015	NUM
cjel-3568	1417	24	)	)	PUNCT
cjel-3568	1417	25	,	,	PUNCT
cjel-3568	1417	26	http://www.nytimes.com/2015/01/26/business/worry-for-solar-projects-afterend-of-tax-credits.html	http://www.nytimes.com/2015/01/26/business/worry-for-solar-projects-afterend-of-tax-credits.html	X
cjel-3568	1418	1	[	[	X
cjel-3568	1418	2	https://perma.cc/ez3m-c46n	https://perma.cc/ez3m-c46n	NOUN
cjel-3568	1418	3	]	]	PUNCT
cjel-3568	1418	4	;	;	PUNCT
cjel-3568	1418	5	see	see	AUX
cjel-3568	1418	6	also	also	ADV
cjel-3568	1418	7	database	database	VERB
cjel-3568	1418	8	st	st	PROPN
cjel-3568	1418	9	.	.	PROPN
cjel-3568	1418	10	incentives	incentive	NOUN
cjel-3568	1418	11	for	for	ADP
cjel-3568	1418	12	renewables	renewable	NOUN
cjel-3568	1418	13	&	&	CCONJ
cjel-3568	1418	14	efficiency	efficiency	NOUN
cjel-3568	1418	15	,	,	PUNCT
cjel-3568	1418	16	supra	supra	PROPN
cjel-3568	1418	17	note	note	NOUN
cjel-3568	1418	18	230	230	NUM
cjel-3568	1418	19	.	.	PUNCT
cjel-3568	1418	20	327	327	NUM
cjel-3568	1418	21	.	.	PUNCT
cjel-3568	1419	1	the	the	DET
cjel-3568	1419	2	production	production	NOUN
cjel-3568	1419	3	tax	tax	NOUN
cjel-3568	1419	4	credit	credit	NOUN
cjel-3568	1419	5	was	be	AUX
cjel-3568	1419	6	allowed	allow	VERB
cjel-3568	1419	7	to	to	PART
cjel-3568	1419	8	expire	expire	VERB
cjel-3568	1419	9	in	in	ADP
cjel-3568	1419	10	july	july	PROPN
cjel-3568	1419	11	1999	1999	NUM
cjel-3568	1419	12	,	,	PUNCT
cjel-3568	1419	13	at	at	ADP
cjel-3568	1419	14	the	the	DET
cjel-3568	1419	15	end	end	NOUN
cjel-3568	1419	16	of	of	ADP
cjel-3568	1419	17	2001	2001	NUM
cjel-3568	1419	18	,	,	PUNCT
cjel-3568	1419	19	at	at	ADP
cjel-3568	1419	20	the	the	DET
cjel-3568	1419	21	end	end	NOUN
cjel-3568	1419	22	of	of	ADP
cjel-3568	1419	23	2003	2003	NUM
cjel-3568	1419	24	,	,	PUNCT
cjel-3568	1419	25	at	at	ADP
cjel-3568	1419	26	the	the	DET
cjel-3568	1419	27	end	end	NOUN
cjel-3568	1419	28	of	of	ADP
cjel-3568	1419	29	2012	2012	NUM
cjel-3568	1419	30	,	,	PUNCT
cjel-3568	1419	31	and	and	CCONJ
cjel-3568	1419	32	at	at	ADP
cjel-3568	1419	33	the	the	DET
cjel-3568	1419	34	end	end	NOUN
cjel-3568	1419	35	of	of	ADP
cjel-3568	1419	36	2014	2014	NUM
cjel-3568	1419	37	.	.	PUNCT
cjel-3568	1420	1	see	see	VERB
cjel-3568	1420	2	database	database	PROPN
cjel-3568	1420	3	st	st	PROPN
cjel-3568	1420	4	.	.	PROPN
cjel-3568	1420	5	incentives	incentive	NOUN
cjel-3568	1420	6	for	for	ADP
cjel-3568	1420	7	renewables	renewable	NOUN
cjel-3568	1420	8	&	&	CCONJ
cjel-3568	1420	9	efficiency	efficiency	NOUN
cjel-3568	1420	10	,	,	PUNCT
cjel-3568	1420	11	supra	supra	PROPN
cjel-3568	1420	12	note	note	NOUN
cjel-3568	1420	13	230	230	NUM
cjel-3568	1420	14	;	;	PUNCT
cjel-3568	1420	15	wind	wind	NOUN
cjel-3568	1420	16	energy	energy	NOUN
cjel-3568	1420	17	tax	tax	NOUN
cjel-3568	1420	18	credit	credit	NOUN
cjel-3568	1420	19	set	set	VERB
cjel-3568	1420	20	to	to	PART
cjel-3568	1420	21	expire	expire	VERB
cjel-3568	1420	22	at	at	ADP
cjel-3568	1420	23	the	the	DET
cjel-3568	1420	24	end	end	NOUN
cjel-3568	1420	25	of	of	ADP
cjel-3568	1420	26	2012	2012	NUM
cjel-3568	1420	27	,	,	PUNCT
cjel-3568	1420	28	u.s	u.s	PROPN
cjel-3568	1420	29	.	.	PROPN
cjel-3568	1420	30	energy	energy	NOUN
cjel-3568	1420	31	info	info	NOUN
cjel-3568	1420	32	.	.	PUNCT
cjel-3568	1421	1	admin	admin	PROPN
cjel-3568	1421	2	.	.	PUNCT
cjel-3568	1422	1	(	(	PUNCT
cjel-3568	1422	2	nov	nov	PROPN
cjel-3568	1422	3	.	.	PROPN
cjel-3568	1422	4	21	21	NUM
cjel-3568	1422	5	,	,	PUNCT
cjel-3568	1422	6	2012	2012	NUM
cjel-3568	1422	7	)	)	PUNCT
cjel-3568	1422	8	,	,	PUNCT
cjel-3568	1422	9	https://www.eia.gov/todayinenergy/	https://www.eia.gov/todayinenergy/	PRON
cjel-3568	1422	10	detail.cfm?id=8870	detail.cfm?id=8870	VERB
cjel-3568	1422	11	[	[	X
cjel-3568	1422	12	https://perma.cc/m67f-lmjp	https://perma.cc/m67f-lmjp	PROPN
cjel-3568	1422	13	]	]	PUNCT
cjel-3568	1422	14	.	.	PUNCT
cjel-3568	1423	1	328	328	NUM
cjel-3568	1423	2	.	.	PUNCT
cjel-3568	1424	1	production	production	NOUN
cjel-3568	1424	2	tax	tax	NOUN
cjel-3568	1424	3	credit	credit	NOUN
cjel-3568	1424	4	for	for	ADP
cjel-3568	1424	5	renewable	renewable	ADJ
cjel-3568	1424	6	energy	energy	NOUN
cjel-3568	1424	7	,	,	PUNCT
cjel-3568	1424	8	union	union	NOUN
cjel-3568	1424	9	concerned	concern	VERB
cjel-3568	1424	10	scientists	scientist	NOUN
cjel-3568	1424	11	,	,	PUNCT
cjel-3568	1424	12	http://www.ucsusa.org/clean_energy/smart-energy-solutions/increase-renewables/	http://www.ucsusa.org/clean_energy/smart-energy-solutions/increase-renewables/	PROPN
cjel-3568	1424	13	production-tax-credit-for.html#.vm1wc4swkki	production-tax-credit-for.html#.vm1wc4swkki	PROPN
cjel-3568	1425	1	[	[	X
cjel-3568	1425	2	http://perma.cc/lmv8-3dgz	http://perma.cc/lmv8-3dgz	X
cjel-3568	1425	3	]	]	X
cjel-3568	1425	4	(	(	PUNCT
cjel-3568	1425	5	last	last	ADV
cjel-3568	1425	6	visited	visit	VERB
cjel-3568	1425	7	nov	nov	PROPN
cjel-3568	1425	8	.	.	PROPN
cjel-3568	1425	9	28	28	NUM
cjel-3568	1425	10	,	,	PUNCT
cjel-3568	1425	11	2015	2015	NUM
cjel-3568	1425	12	)	)	PUNCT
cjel-3568	1425	13	.	.	PUNCT
cjel-3568	1426	1	329	329	NUM
cjel-3568	1426	2	.	.	PUNCT
cjel-3568	1427	1	see	see	VERB
cjel-3568	1427	2	wiser	wise	ADJ
cjel-3568	1427	3	,	,	PUNCT
cjel-3568	1427	4	bolinger	bolinger	NOUN
cjel-3568	1427	5	&	&	CCONJ
cjel-3568	1427	6	barbose	barbose	PROPN
cjel-3568	1427	7	,	,	PUNCT
cjel-3568	1427	8	supra	supra	PROPN
cjel-3568	1427	9	note	note	NOUN
cjel-3568	1427	10	3	3	NUM
cjel-3568	1427	11	,	,	PUNCT
cjel-3568	1427	12	at	at	ADP
cjel-3568	1427	13	5	5	NUM
cjel-3568	1427	14	.	.	ADP
cjel-3568	1427	15	330	330	NUM
cjel-3568	1427	16	.	.	PUNCT
cjel-3568	1428	1	i	i	PRON
cjel-3568	1428	2	d.	d.	PROPN
cjel-3568	1428	3	2016	2016	NUM
cjel-3568	1428	4	]	]	PUNCT
cjel-3568	1428	5	picking	pick	VERB
cjel-3568	1428	6	winners	winner	NOUN
cjel-3568	1428	7	and	and	CCONJ
cjel-3568	1428	8	losers	loser	NOUN
cjel-3568	1428	9	113	113	NUM
cjel-3568	1428	10	boom	boom	NOUN
cjel-3568	1428	11	and	and	CCONJ
cjel-3568	1428	12	bust.331	bust.331	NOUN
cjel-3568	1428	13	sunsets	sunset	NOUN
cjel-3568	1428	14	have	have	AUX
cjel-3568	1428	15	also	also	ADV
cjel-3568	1428	16	undermined	undermine	VERB
cjel-3568	1428	17	the	the	DET
cjel-3568	1428	18	industry	industry	NOUN
cjel-3568	1428	19	’s	’s	PART
cjel-3568	1428	20	ability	ability	NOUN
cjel-3568	1428	21	to	to	PART
cjel-3568	1428	22	plan	plan	VERB
cjel-3568	1428	23	rationally	rationally	ADV
cjel-3568	1428	24	,	,	PUNCT
cjel-3568	1428	25	develop	develop	VERB
cjel-3568	1428	26	projects	project	NOUN
cjel-3568	1428	27	,	,	PUNCT
cjel-3568	1428	28	coordinate	coordinate	VERB
cjel-3568	1428	29	the	the	DET
cjel-3568	1428	30	development	development	NOUN
cjel-3568	1428	31	of	of	ADP
cjel-3568	1428	32	transmission	transmission	NOUN
cjel-3568	1428	33	infrastructure	infrastructure	NOUN
cjel-3568	1428	34	,	,	PUNCT
cjel-3568	1428	35	and	and	CCONJ
cjel-3568	1428	36	innovate	innovate	VERB
cjel-3568	1428	37	in	in	ADP
cjel-3568	1428	38	manufacturing.332	manufacturing.332	NOUN
cjel-3568	1428	39	finally	finally	ADV
cjel-3568	1428	40	,	,	PUNCT
cjel-3568	1428	41	the	the	DET
cjel-3568	1428	42	two	two	NUM
cjel-3568	1428	43	-	-	PUNCT
cjel-3568	1428	44	year	year	NOUN
cjel-3568	1428	45	credit	credit	NOUN
cjel-3568	1428	46	period	period	NOUN
cjel-3568	1428	47	has	have	AUX
cjel-3568	1428	48	simply	simply	ADV
cjel-3568	1428	49	been	be	AUX
cjel-3568	1428	50	too	too	ADV
cjel-3568	1428	51	short	short	ADJ
cjel-3568	1428	52	to	to	PART
cjel-3568	1428	53	support	support	VERB
cjel-3568	1428	54	investments	investment	NOUN
cjel-3568	1428	55	in	in	ADP
cjel-3568	1428	56	geothermal	geothermal	NOUN
cjel-3568	1428	57	or	or	CCONJ
cjel-3568	1428	58	biomass	biomass	NOUN
cjel-3568	1428	59	,	,	PUNCT
cjel-3568	1428	60	which	which	PRON
cjel-3568	1428	61	have	have	VERB
cjel-3568	1428	62	lengthy	lengthy	ADJ
cjel-3568	1428	63	planning	planning	NOUN
cjel-3568	1428	64	and	and	CCONJ
cjel-3568	1428	65	development	development	NOUN
cjel-3568	1428	66	periods.333	periods.333	NOUN
cjel-3568	1428	67	along	along	ADP
cjel-3568	1428	68	all	all	DET
cjel-3568	1428	69	three	three	NUM
cjel-3568	1428	70	dimensions	dimension	NOUN
cjel-3568	1428	71	,	,	PUNCT
cjel-3568	1428	72	liquidity	liquidity	NOUN
cjel-3568	1428	73	and	and	CCONJ
cjel-3568	1428	74	marketability	marketability	NOUN
cjel-3568	1428	75	,	,	PUNCT
cjel-3568	1428	76	information	information	NOUN
cjel-3568	1428	77	and	and	CCONJ
cjel-3568	1428	78	transaction	transaction	NOUN
cjel-3568	1428	79	costs	cost	NOUN
cjel-3568	1428	80	,	,	PUNCT
cjel-3568	1428	81	and	and	CCONJ
cjel-3568	1428	82	risk	risk	NOUN
cjel-3568	1428	83	and	and	CCONJ
cjel-3568	1428	84	certainty	certainty	NOUN
cjel-3568	1428	85	,	,	PUNCT
cjel-3568	1428	86	renewables	renewable	NOUN
cjel-3568	1428	87	have	have	AUX
cjel-3568	1428	88	been	be	AUX
cjel-3568	1428	89	given	give	VERB
cjel-3568	1428	90	short	short	ADJ
cjel-3568	1428	91	shrift	shrift	NOUN
cjel-3568	1428	92	when	when	SCONJ
cjel-3568	1428	93	compared	compare	VERB
cjel-3568	1428	94	to	to	ADP
cjel-3568	1428	95	fossil	fossil	ADJ
cjel-3568	1428	96	fuels	fuel	NOUN
cjel-3568	1428	97	.	.	PUNCT
cjel-3568	1429	1	the	the	DET
cjel-3568	1429	2	next	next	ADJ
cjel-3568	1429	3	part	part	NOUN
cjel-3568	1429	4	explores	explore	VERB
cjel-3568	1429	5	the	the	DET
cjel-3568	1429	6	political	political	ADJ
cjel-3568	1429	7	factors	factor	NOUN
cjel-3568	1429	8	that	that	PRON
cjel-3568	1429	9	have	have	AUX
cjel-3568	1429	10	led	lead	VERB
cjel-3568	1429	11	to	to	ADP
cjel-3568	1429	12	different	different	ADJ
cjel-3568	1429	13	treatment	treatment	NOUN
cjel-3568	1429	14	.	.	PUNCT
cjel-3568	1430	1	it	it	PRON
cjel-3568	1430	2	examines	examine	VERB
cjel-3568	1430	3	the	the	DET
cjel-3568	1430	4	ways	way	NOUN
cjel-3568	1430	5	that	that	PRON
cjel-3568	1430	6	structure	structure	NOUN
cjel-3568	1430	7	affects	affect	VERB
cjel-3568	1430	8	tax	tax	NOUN
cjel-3568	1430	9	expenditure	expenditure	NOUN
cjel-3568	1430	10	visibility	visibility	NOUN
cjel-3568	1430	11	and	and	CCONJ
cjel-3568	1430	12	administrative	administrative	ADJ
cjel-3568	1430	13	accountability	accountability	NOUN
cjel-3568	1430	14	and	and	CCONJ
cjel-3568	1430	15	contributes	contribute	VERB
cjel-3568	1430	16	to	to	ADP
cjel-3568	1430	17	the	the	DET
cjel-3568	1430	18	continued	continued	ADJ
cjel-3568	1430	19	dominance	dominance	NOUN
cjel-3568	1430	20	of	of	ADP
cjel-3568	1430	21	the	the	DET
cjel-3568	1430	22	fossil	fossil	NOUN
cjel-3568	1430	23	fuel	fuel	NOUN
cjel-3568	1430	24	industry	industry	NOUN
cjel-3568	1430	25	.	.	PUNCT
cjel-3568	1431	1	v.	v.	ADP
cjel-3568	1431	2	political	political	ADJ
cjel-3568	1431	3	economy	economy	NOUN
cjel-3568	1431	4	a.	a.	NOUN
cjel-3568	1431	5	budgetary	budgetary	ADJ
cjel-3568	1431	6	history	history	NOUN
cjel-3568	1431	7	and	and	CCONJ
cjel-3568	1431	8	temporary	temporary	ADJ
cjel-3568	1431	9	legislation	legislation	NOUN
cjel-3568	1431	10	the	the	DET
cjel-3568	1431	11	divergence	divergence	NOUN
cjel-3568	1431	12	in	in	ADP
cjel-3568	1431	13	fossil	fossil	NOUN
cjel-3568	1431	14	fuel	fuel	NOUN
cjel-3568	1431	15	and	and	CCONJ
cjel-3568	1431	16	renewable	renewable	ADJ
cjel-3568	1431	17	energy	energy	NOUN
cjel-3568	1431	18	subsidies	subsidy	NOUN
cjel-3568	1431	19	and	and	CCONJ
cjel-3568	1431	20	their	their	PRON
cjel-3568	1431	21	markets	market	NOUN
cjel-3568	1431	22	may	may	AUX
cjel-3568	1431	23	result	result	VERB
cjel-3568	1431	24	,	,	PUNCT
cjel-3568	1431	25	in	in	ADP
cjel-3568	1431	26	part	part	NOUN
cjel-3568	1431	27	,	,	PUNCT
cjel-3568	1431	28	from	from	ADP
cjel-3568	1431	29	historical	historical	ADJ
cjel-3568	1431	30	path	path	NOUN
cjel-3568	1431	31	dependence	dependence	NOUN
cjel-3568	1431	32	.	.	PUNCT
cjel-3568	1432	1	the	the	DET
cjel-3568	1432	2	itc	itc	PROPN
cjel-3568	1432	3	originally	originally	ADV
cjel-3568	1432	4	dates	date	VERB
cjel-3568	1432	5	to	to	ADP
cjel-3568	1432	6	1964	1964	NUM
cjel-3568	1432	7	and	and	CCONJ
cjel-3568	1432	8	the	the	DET
cjel-3568	1432	9	ptc	ptc	PROPN
cjel-3568	1432	10	was	be	AUX
cjel-3568	1432	11	established	establish	VERB
cjel-3568	1432	12	under	under	ADP
cjel-3568	1432	13	the	the	DET
cjel-3568	1432	14	energy	energy	NOUN
cjel-3568	1432	15	policy	policy	NOUN
cjel-3568	1432	16	act	act	NOUN
cjel-3568	1432	17	of	of	ADP
cjel-3568	1432	18	1992	1992	NUM
cjel-3568	1432	19	,	,	PUNCT
cjel-3568	1432	20	when	when	SCONJ
cjel-3568	1432	21	funding	fund	VERB
cjel-3568	1432	22	for	for	ADP
cjel-3568	1432	23	renewable	renewable	ADJ
cjel-3568	1432	24	energy	energy	NOUN
cjel-3568	1432	25	began	begin	VERB
cjel-3568	1432	26	in	in	ADP
cjel-3568	1432	27	earnest.334	earnest.334	NOUN
cjel-3568	1432	28	during	during	ADP
cjel-3568	1432	29	this	this	DET
cjel-3568	1432	30	period	period	NOUN
cjel-3568	1432	31	,	,	PUNCT
cjel-3568	1432	32	the	the	DET
cjel-3568	1432	33	federal	federal	ADJ
cjel-3568	1432	34	331	331	NUM
cjel-3568	1432	35	.	.	PUNCT
cjel-3568	1433	1	i	i	PRON
cjel-3568	1433	2	d.	d.	PROPN
cjel-3568	1433	3	332	332	NUM
cjel-3568	1433	4	.	.	PUNCT
cjel-3568	1434	1	i	i	PRON
cjel-3568	1434	2	d.	d.	PROPN
cjel-3568	1434	3	at	at	ADP
cjel-3568	1434	4	9	9	NUM
cjel-3568	1434	5	.	.	PUNCT
cjel-3568	1435	1	u.s	u.s	PROPN
cjel-3568	1435	2	.	.	PROPN
cjel-3568	1435	3	manufacturers	manufacturer	NOUN
cjel-3568	1435	4	have	have	AUX
cjel-3568	1435	5	not	not	PART
cjel-3568	1435	6	been	be	AUX
cjel-3568	1435	7	able	able	ADJ
cjel-3568	1435	8	to	to	PART
cjel-3568	1435	9	compete	compete	VERB
cjel-3568	1435	10	in	in	ADP
cjel-3568	1435	11	development	development	NOUN
cjel-3568	1435	12	and	and	CCONJ
cjel-3568	1435	13	manufacturing	manufacturing	NOUN
cjel-3568	1435	14	;	;	PUNCT
cjel-3568	1435	15	instead	instead	ADV
cjel-3568	1435	16	,	,	PUNCT
cjel-3568	1435	17	they	they	PRON
cjel-3568	1435	18	have	have	AUX
cjel-3568	1435	19	been	be	AUX
cjel-3568	1435	20	overtaken	overtake	VERB
cjel-3568	1435	21	by	by	ADP
cjel-3568	1435	22	foreign	foreign	ADJ
cjel-3568	1435	23	markets	market	NOUN
cjel-3568	1435	24	.	.	PUNCT
cjel-3568	1436	1	a	a	DET
cjel-3568	1436	2	ten	ten	NUM
cjel-3568	1436	3	-	-	PUNCT
cjel-3568	1436	4	year	year	NOUN
cjel-3568	1436	5	extension	extension	NOUN
cjel-3568	1436	6	of	of	ADP
cjel-3568	1436	7	the	the	DET
cjel-3568	1436	8	ptc	ptc	NOUN
cjel-3568	1436	9	for	for	ADP
cjel-3568	1436	10	wind	wind	NOUN
cjel-3568	1436	11	is	be	AUX
cjel-3568	1436	12	estimated	estimate	VERB
cjel-3568	1436	13	to	to	PART
cjel-3568	1436	14	reduce	reduce	VERB
cjel-3568	1436	15	the	the	DET
cjel-3568	1436	16	installed	instal	VERB
cjel-3568	1436	17	cost	cost	NOUN
cjel-3568	1436	18	of	of	ADP
cjel-3568	1436	19	wind	wind	NOUN
cjel-3568	1436	20	projects	project	NOUN
cjel-3568	1436	21	by	by	ADP
cjel-3568	1436	22	fifteen	fifteen	NUM
cjel-3568	1436	23	percent	percent	NOUN
cjel-3568	1436	24	to	to	ADP
cjel-3568	1436	25	twenty	twenty	NUM
cjel-3568	1436	26	percent	percent	NOUN
cjel-3568	1436	27	,	,	PUNCT
cjel-3568	1436	28	the	the	DET
cjel-3568	1436	29	cost	cost	NOUN
cjel-3568	1436	30	savings	saving	NOUN
cjel-3568	1436	31	arising	arise	VERB
cjel-3568	1436	32	from	from	ADP
cjel-3568	1436	33	increased	increase	VERB
cjel-3568	1436	34	efficiency	efficiency	NOUN
cjel-3568	1436	35	,	,	PUNCT
cjel-3568	1436	36	labor	labor	NOUN
cjel-3568	1436	37	deployment	deployment	NOUN
cjel-3568	1436	38	in	in	ADP
cjel-3568	1436	39	capital	capital	NOUN
cjel-3568	1436	40	investment	investment	NOUN
cjel-3568	1436	41	,	,	PUNCT
cjel-3568	1436	42	enhanced	enhance	VERB
cjel-3568	1436	43	research	research	NOUN
cjel-3568	1436	44	and	and	CCONJ
cjel-3568	1436	45	development	development	NOUN
cjel-3568	1436	46	,	,	PUNCT
cjel-3568	1436	47	transportation	transportation	NOUN
cjel-3568	1436	48	savings	saving	NOUN
cjel-3568	1436	49	,	,	PUNCT
cjel-3568	1436	50	and	and	CCONJ
cjel-3568	1436	51	an	an	DET
cjel-3568	1436	52	increase	increase	NOUN
cjel-3568	1436	53	in	in	ADP
cjel-3568	1436	54	domestic	domestic	ADJ
cjel-3568	1436	55	manufacturing	manufacturing	NOUN
cjel-3568	1436	56	that	that	PRON
cjel-3568	1436	57	would	would	AUX
cjel-3568	1436	58	reduce	reduce	VERB
cjel-3568	1436	59	the	the	DET
cjel-3568	1436	60	risks	risk	NOUN
cjel-3568	1436	61	associated	associate	VERB
cjel-3568	1436	62	with	with	ADP
cjel-3568	1436	63	exchange	exchange	NOUN
cjel-3568	1436	64	rates	rate	NOUN
cjel-3568	1436	65	on	on	ADP
cjel-3568	1436	66	u.s	u.s	PROPN
cjel-3568	1436	67	.	.	PROPN
cjel-3568	1436	68	dollars	dollar	NOUN
cjel-3568	1436	69	for	for	ADP
cjel-3568	1436	70	foreign	foreign	ADJ
cjel-3568	1436	71	currencies	currency	NOUN
cjel-3568	1436	72	to	to	PART
cjel-3568	1436	73	acquire	acquire	VERB
cjel-3568	1436	74	foreign	foreign	ADJ
cjel-3568	1436	75	manufactured	manufacture	VERB
cjel-3568	1436	76	turbines	turbine	NOUN
cjel-3568	1436	77	and	and	CCONJ
cjel-3568	1436	78	components	component	NOUN
cjel-3568	1436	79	.	.	PUNCT
cjel-3568	1437	1	see	see	VERB
cjel-3568	1437	2	i	i	PRON
cjel-3568	1437	3	d.	d.	PROPN
cjel-3568	1437	4	at	at	ADP
cjel-3568	1437	5	9–10	9–10	NOUN
cjel-3568	1437	6	.	.	PUNCT
cjel-3568	1438	1	333	333	NUM
cjel-3568	1438	2	.	.	PUNCT
cjel-3568	1439	1	planning	planning	NOUN
cjel-3568	1439	2	and	and	CCONJ
cjel-3568	1439	3	permitting	permit	VERB
cjel-3568	1439	4	processes	process	NOUN
cjel-3568	1439	5	sometimes	sometimes	ADV
cjel-3568	1439	6	exceed	exceed	VERB
cjel-3568	1439	7	two	two	NUM
cjel-3568	1439	8	years	year	NOUN
cjel-3568	1439	9	for	for	ADP
cjel-3568	1439	10	renewable	renewable	ADJ
cjel-3568	1439	11	projects	project	NOUN
cjel-3568	1439	12	.	.	PUNCT
cjel-3568	1440	1	this	this	PRON
cjel-3568	1440	2	deters	deter	VERB
cjel-3568	1440	3	developers	developer	NOUN
cjel-3568	1440	4	from	from	ADP
cjel-3568	1440	5	pursuing	pursue	VERB
cjel-3568	1440	6	projects	project	NOUN
cjel-3568	1440	7	because	because	SCONJ
cjel-3568	1440	8	credits	credit	NOUN
cjel-3568	1440	9	may	may	AUX
cjel-3568	1440	10	no	no	ADV
cjel-3568	1440	11	longer	long	ADV
cjel-3568	1440	12	be	be	AUX
cjel-3568	1440	13	available	available	ADJ
cjel-3568	1440	14	at	at	ADP
cjel-3568	1440	15	the	the	DET
cjel-3568	1440	16	time	time	NOUN
cjel-3568	1440	17	the	the	DET
cjel-3568	1440	18	project	project	NOUN
cjel-3568	1440	19	is	be	AUX
cjel-3568	1440	20	approved	approve	VERB
cjel-3568	1440	21	.	.	PUNCT
cjel-3568	1441	1	the	the	DET
cjel-3568	1441	2	twelveto	twelveto	VERB
cjel-3568	1441	3	twenty	twenty	NUM
cjel-3568	1441	4	-	-	PUNCT
cjel-3568	1441	5	four	four	NUM
cjel-3568	1441	6	-	-	PUNCT
cjel-3568	1441	7	month	month	NOUN
cjel-3568	1441	8	development	development	NOUN
cjel-3568	1441	9	window	window	NOUN
cjel-3568	1441	10	provided	provide	VERB
cjel-3568	1441	11	for	for	ADP
cjel-3568	1441	12	by	by	ADP
cjel-3568	1441	13	the	the	DET
cjel-3568	1441	14	ptc	ptc	PROPN
cjel-3568	1441	15	extensions	extension	NOUN
cjel-3568	1441	16	is	be	AUX
cjel-3568	1441	17	not	not	PART
cjel-3568	1441	18	long	long	ADJ
cjel-3568	1441	19	enough	enough	ADV
cjel-3568	1441	20	to	to	PART
cjel-3568	1441	21	allow	allow	VERB
cjel-3568	1441	22	the	the	DET
cjel-3568	1441	23	development	development	NOUN
cjel-3568	1441	24	of	of	ADP
cjel-3568	1441	25	geothermal	geothermal	ADJ
cjel-3568	1441	26	or	or	CCONJ
cjel-3568	1441	27	biomass	biomass	NOUN
cjel-3568	1441	28	projects	project	NOUN
cjel-3568	1441	29	,	,	PUNCT
cjel-3568	1441	30	which	which	PRON
cjel-3568	1441	31	have	have	VERB
cjel-3568	1441	32	development	development	NOUN
cjel-3568	1441	33	periods	period	NOUN
cjel-3568	1441	34	approaching	approach	VERB
cjel-3568	1441	35	five	five	NUM
cjel-3568	1441	36	years	year	NOUN
cjel-3568	1441	37	.	.	PUNCT
cjel-3568	1442	1	see	see	VERB
cjel-3568	1442	2	wiser	wise	ADJ
cjel-3568	1442	3	,	,	PUNCT
cjel-3568	1442	4	bolinger	bolinger	NOUN
cjel-3568	1442	5	&	&	CCONJ
cjel-3568	1442	6	barbose	barbose	PROPN
cjel-3568	1442	7	,	,	PUNCT
cjel-3568	1442	8	supra	supra	PROPN
cjel-3568	1442	9	note	note	NOUN
cjel-3568	1442	10	3	3	NUM
cjel-3568	1442	11	,	,	PUNCT
cjel-3568	1442	12	at	at	ADP
cjel-3568	1442	13	12	12	NUM
cjel-3568	1442	14	.	.	PUNCT
cjel-3568	1442	15	334	334	NUM
cjel-3568	1442	16	.	.	PUNCT
cjel-3568	1443	1	energy	energy	NOUN
cjel-3568	1443	2	policy	policy	NOUN
cjel-3568	1443	3	act	act	NOUN
cjel-3568	1443	4	of	of	ADP
cjel-3568	1443	5	1992	1992	NUM
cjel-3568	1443	6	,	,	PUNCT
cjel-3568	1443	7	pub	pub	NOUN
cjel-3568	1443	8	.	.	PUNCT
cjel-3568	1444	1	l.	l.	PROPN
cjel-3568	1444	2	no	no	INTJ
cjel-3568	1444	3	.	.	PUNCT
cjel-3568	1445	1	102–486	102–486	NUM
cjel-3568	1445	2	,	,	PUNCT
cjel-3568	1445	3	§	§	PROPN
cjel-3568	1445	4	1212	1212	NUM
cjel-3568	1445	5	,	,	PUNCT
cjel-3568	1445	6	106	106	NUM
cjel-3568	1445	7	stat	stat	NOUN
cjel-3568	1445	8	.	.	PUNCT
cjel-3568	1446	1	2776	2776	NUM
cjel-3568	1446	2	,	,	PUNCT
cjel-3568	1446	3	2969	2969	NUM
cjel-3568	1446	4	(	(	PUNCT
cjel-3568	1446	5	codified	codify	VERB
cjel-3568	1446	6	as	as	SCONJ
cjel-3568	1446	7	amended	amend	VERB
cjel-3568	1446	8	at	at	ADP
cjel-3568	1446	9	42	42	NUM
cjel-3568	1446	10	u.s.c	u.s.c	ADJ
cjel-3568	1446	11	.	.	PUNCT
cjel-3568	1447	1	§	§	PROPN
cjel-3568	1447	2	13317	13317	NUM
cjel-3568	1447	3	(	(	PUNCT
cjel-3568	1447	4	2012	2012	NUM
cjel-3568	1447	5	)	)	PUNCT
cjel-3568	1447	6	)	)	PUNCT
cjel-3568	1447	7	.	.	PUNCT
cjel-3568	1448	1	the	the	DET
cjel-3568	1448	2	ptc	ptc	PROPN
cjel-3568	1448	3	was	be	AUX
cjel-3568	1448	4	originally	originally	ADV
cjel-3568	1448	5	enacted	enact	VERB
cjel-3568	1448	6	in	in	ADP
cjel-3568	1448	7	1992	1992	NUM
cjel-3568	1448	8	as	as	ADP
cjel-3568	1448	9	a	a	DET
cjel-3568	1448	10	temporary	temporary	ADJ
cjel-3568	1448	11	subsidy	subsidy	NOUN
cjel-3568	1448	12	for	for	ADP
cjel-3568	1448	13	investment	investment	NOUN
cjel-3568	1448	14	in	in	ADP
cjel-3568	1448	15	renewable	renewable	ADJ
cjel-3568	1448	16	energy	energy	NOUN
cjel-3568	1448	17	.	.	PUNCT
cjel-3568	1449	1	congress	congress	PROPN
cjel-3568	1449	2	has	have	AUX
cjel-3568	1449	3	repeatedly	repeatedly	ADV
cjel-3568	1449	4	extended	extend	VERB
cjel-3568	1449	5	the	the	DET
cjel-3568	1449	6	ptc	ptc	NOUN
cjel-3568	1449	7	and	and	CCONJ
cjel-3568	1449	8	re	re	VERB
cjel-3568	1449	9	-	-	VERB
cjel-3568	1449	10	enacted	enact	VERB
cjel-3568	1449	11	the	the	DET
cjel-3568	1449	12	legislation	legislation	NOUN
cjel-3568	1449	13	after	after	ADP
cjel-3568	1449	14	allowing	allow	VERB
cjel-3568	1449	15	it	it	PRON
cjel-3568	1449	16	to	to	PART
cjel-3568	1449	17	lapse	lapse	NOUN
cjel-3568	1449	18	.	.	PUNCT
cjel-3568	1450	1	see	see	VERB
cjel-3568	1450	2	renewable	renewable	ADJ
cjel-3568	1450	3	electricity	electricity	NOUN
cjel-3568	1450	4	production	production	NOUN
cjel-3568	1450	5	tax	tax	NOUN
cjel-3568	1450	6	credit	credit	NOUN
cjel-3568	1450	7	(	(	PUNCT
cjel-3568	1450	8	ptc	ptc	NOUN
cjel-3568	1450	9	)	)	PUNCT
cjel-3568	1450	10	,	,	PUNCT
cjel-3568	1450	11	supra	supra	PROPN
cjel-3568	1450	12	note	note	NOUN
cjel-3568	1450	13	215	215	NUM
cjel-3568	1450	14	;	;	PUNCT
cjel-3568	1450	15	database	database	PROPN
cjel-3568	1450	16	st	st	PROPN
cjel-3568	1450	17	.	.	PROPN
cjel-3568	1450	18	incentives	incentive	NOUN
cjel-3568	1450	19	for	for	ADP
cjel-3568	1450	20	renewables	renewable	NOUN
cjel-3568	1450	21	&	&	CCONJ
cjel-3568	1450	22	efficiency	efficiency	NOUN
cjel-3568	1450	23	,	,	PUNCT
cjel-3568	1450	24	supra	supra	PROPN
cjel-3568	1450	25	note	note	NOUN
cjel-3568	1450	26	230	230	NUM
cjel-3568	1450	27	.	.	SYM
cjel-3568	1450	28	114	114	NUM
cjel-3568	1450	29	columbia	columbia	PROPN
cjel-3568	1450	30	journal	journal	PROPN
cjel-3568	1450	31	of	of	ADP
cjel-3568	1450	32	environmental	environmental	ADJ
cjel-3568	1450	33	law	law	NOUN
cjel-3568	1451	1	[	[	X
cjel-3568	1451	2	vol	vol	NOUN
cjel-3568	1451	3	.	.	PUNCT
cjel-3568	1452	1	41:1	41:1	NUM
cjel-3568	1452	2	government	government	NOUN
cjel-3568	1452	3	was	be	AUX
cjel-3568	1452	4	struggling	struggle	VERB
cjel-3568	1452	5	with	with	ADP
cjel-3568	1452	6	significant	significant	ADJ
cjel-3568	1452	7	budget	budget	NOUN
cjel-3568	1452	8	deficits.335	deficits.335	NOUN
cjel-3568	1452	9	for	for	ADP
cjel-3568	1452	10	the	the	DET
cjel-3568	1452	11	prior	prior	ADJ
cjel-3568	1452	12	decades	decade	NOUN
cjel-3568	1452	13	,	,	PUNCT
cjel-3568	1452	14	congress	congress	PROPN
cjel-3568	1452	15	had	have	AUX
cjel-3568	1452	16	enjoyed	enjoy	VERB
cjel-3568	1452	17	the	the	DET
cjel-3568	1452	18	benefits	benefit	NOUN
cjel-3568	1452	19	of	of	ADP
cjel-3568	1452	20	hidden	hide	VERB
cjel-3568	1452	21	annual	annual	ADJ
cjel-3568	1452	22	tax	tax	NOUN
cjel-3568	1452	23	increases.336	increases.336	ADJ
cjel-3568	1452	24	tax	tax	NOUN
cjel-3568	1452	25	brackets	bracket	NOUN
cjel-3568	1452	26	were	be	AUX
cjel-3568	1452	27	set	set	VERB
cjel-3568	1452	28	forth	forth	ADV
cjel-3568	1452	29	in	in	ADP
cjel-3568	1452	30	the	the	DET
cjel-3568	1452	31	statutes	statute	NOUN
cjel-3568	1452	32	in	in	ADP
cjel-3568	1452	33	nominal	nominal	ADJ
cjel-3568	1452	34	dollars	dollar	NOUN
cjel-3568	1452	35	;	;	PUNCT
cjel-3568	1452	36	inflation	inflation	NOUN
cjel-3568	1452	37	caused	cause	VERB
cjel-3568	1452	38	higher	high	ADJ
cjel-3568	1452	39	tax	tax	NOUN
cjel-3568	1452	40	rates	rate	NOUN
cjel-3568	1452	41	to	to	PART
cjel-3568	1452	42	be	be	AUX
cjel-3568	1452	43	imposed	impose	VERB
cjel-3568	1452	44	on	on	ADP
cjel-3568	1452	45	taxpayers	taxpayer	NOUN
cjel-3568	1452	46	at	at	ADP
cjel-3568	1452	47	lower	low	ADJ
cjel-3568	1452	48	and	and	CCONJ
cjel-3568	1452	49	lower	low	ADJ
cjel-3568	1452	50	levels	level	NOUN
cjel-3568	1452	51	of	of	ADP
cjel-3568	1452	52	income	income	NOUN
cjel-3568	1452	53	,	,	PUNCT
cjel-3568	1452	54	a	a	DET
cjel-3568	1452	55	phenomenon	phenomenon	NOUN
cjel-3568	1452	56	known	know	VERB
cjel-3568	1452	57	as	as	ADP
cjel-3568	1452	58	“	"	PUNCT
cjel-3568	1452	59	bracket	bracket	NOUN
cjel-3568	1452	60	creep	creep	NOUN
cjel-3568	1452	61	.	.	PUNCT
cjel-3568	1453	1	”337	”337	PROPN
cjel-3568	1454	1	congress	congress	PROPN
cjel-3568	1454	2	lowered	lower	VERB
cjel-3568	1454	3	tax	tax	NOUN
cjel-3568	1454	4	rates	rate	NOUN
cjel-3568	1454	5	significantly	significantly	ADV
cjel-3568	1454	6	in	in	ADP
cjel-3568	1454	7	1981338	1981338	NUM
cjel-3568	1454	8	and	and	CCONJ
cjel-3568	1454	9	1986,339	1986,339	NUM
cjel-3568	1454	10	and	and	CCONJ
cjel-3568	1454	11	included	include	VERB
cjel-3568	1454	12	a	a	DET
cjel-3568	1454	13	provision	provision	NOUN
cjel-3568	1454	14	to	to	PART
cjel-3568	1454	15	modify	modify	VERB
cjel-3568	1454	16	the	the	DET
cjel-3568	1454	17	brackets	bracket	NOUN
cjel-3568	1454	18	based	base	VERB
cjel-3568	1454	19	on	on	ADP
cjel-3568	1454	20	changes	change	NOUN
cjel-3568	1454	21	in	in	ADP
cjel-3568	1454	22	the	the	DET
cjel-3568	1454	23	consumer	consumer	NOUN
cjel-3568	1454	24	price	price	NOUN
cjel-3568	1454	25	index	index	NOUN
cjel-3568	1454	26	,	,	PUNCT
cjel-3568	1454	27	eliminating	eliminate	VERB
cjel-3568	1454	28	the	the	DET
cjel-3568	1454	29	hidden	hidden	ADJ
cjel-3568	1454	30	tax	tax	NOUN
cjel-3568	1454	31	increases	increase	NOUN
cjel-3568	1454	32	wrought	work	VERB
cjel-3568	1454	33	by	by	ADP
cjel-3568	1454	34	inflation.340	inflation.340	PROPN
cjel-3568	1454	35	while	while	SCONJ
cjel-3568	1454	36	the	the	DET
cjel-3568	1454	37	tax	tax	NOUN
cjel-3568	1454	38	reform	reform	NOUN
cjel-3568	1454	39	acts	act	NOUN
cjel-3568	1454	40	of	of	ADP
cjel-3568	1454	41	1981	1981	NUM
cjel-3568	1454	42	and	and	CCONJ
cjel-3568	1454	43	1986	1986	NUM
cjel-3568	1454	44	were	be	AUX
cjel-3568	1454	45	designed	design	VERB
cjel-3568	1454	46	to	to	PART
cjel-3568	1454	47	be	be	AUX
cjel-3568	1454	48	revenue	revenue	NOUN
cjel-3568	1454	49	neutral	neutral	ADJ
cjel-3568	1454	50	,	,	PUNCT
cjel-3568	1454	51	a	a	DET
cjel-3568	1454	52	substantial	substantial	ADJ
cjel-3568	1454	53	increase	increase	NOUN
cjel-3568	1454	54	in	in	ADP
cjel-3568	1454	55	federal	federal	ADJ
cjel-3568	1454	56	spending	spending	NOUN
cjel-3568	1454	57	during	during	ADP
cjel-3568	1454	58	the	the	DET
cjel-3568	1454	59	reagan	reagan	PROPN
cjel-3568	1454	60	administration	administration	NOUN
cjel-3568	1454	61	sharply	sharply	ADV
cjel-3568	1454	62	increased	increase	VERB
cjel-3568	1454	63	budget	budget	NOUN
cjel-3568	1454	64	deficits	deficit	NOUN
cjel-3568	1454	65	and	and	CCONJ
cjel-3568	1454	66	the	the	DET
cjel-3568	1454	67	federal	federal	ADJ
cjel-3568	1454	68	debt.341	debt.341	NOUN
cjel-3568	1454	69	in	in	ADP
cjel-3568	1454	70	1990	1990	NUM
cjel-3568	1454	71	,	,	PUNCT
cjel-3568	1454	72	in	in	ADP
cjel-3568	1454	73	response	response	NOUN
cjel-3568	1454	74	to	to	ADP
cjel-3568	1454	75	the	the	DET
cjel-3568	1454	76	ballooning	ballooning	NOUN
cjel-3568	1454	77	deficits	deficit	NOUN
cjel-3568	1454	78	,	,	PUNCT
cjel-3568	1454	79	congress	congress	PROPN
cjel-3568	1454	80	passed	pass	VERB
cjel-3568	1454	81	paygo	paygo	NOUN
cjel-3568	1454	82	,	,	PUNCT
cjel-3568	1454	83	a	a	DET
cjel-3568	1454	84	budgetary	budgetary	ADJ
cjel-3568	1454	85	process	process	NOUN
cjel-3568	1454	86	that	that	PRON
cjel-3568	1454	87	enforced	enforce	VERB
cjel-3568	1454	88	budgetary	budgetary	ADJ
cjel-3568	1454	89	discipline	discipline	NOUN
cjel-3568	1454	90	by	by	ADP
cjel-3568	1454	91	requiring	require	VERB
cjel-3568	1454	92	all	all	DET
cjel-3568	1454	93	new	new	ADJ
cjel-3568	1454	94	budget	budget	NOUN
cjel-3568	1454	95	proposals	proposal	NOUN
cjel-3568	1454	96	to	to	PART
cjel-3568	1454	97	be	be	AUX
cjel-3568	1454	98	revenue	revenue	NOUN
cjel-3568	1454	99	neutral.342	neutral.342	PROPN
cjel-3568	1454	100	paygo	paygo	NOUN
cjel-3568	1454	101	required	require	VERB
cjel-3568	1454	102	congress	congress	PROPN
cjel-3568	1454	103	to	to	PART
cjel-3568	1454	104	pay	pay	VERB
cjel-3568	1454	105	for	for	ADP
cjel-3568	1454	106	new	new	ADJ
cjel-3568	1454	107	spending	spending	NOUN
cjel-3568	1454	108	programs	program	NOUN
cjel-3568	1454	109	or	or	CCONJ
cjel-3568	1454	110	tax	tax	NOUN
cjel-3568	1454	111	cuts	cut	NOUN
cjel-3568	1454	112	with	with	ADP
cjel-3568	1454	113	cuts	cut	NOUN
cjel-3568	1454	114	to	to	ADP
cjel-3568	1454	115	other	other	ADJ
cjel-3568	1454	116	spending	spending	NOUN
cjel-3568	1454	117	programs	program	NOUN
cjel-3568	1454	118	or	or	CCONJ
cjel-3568	1454	119	with	with	ADP
cjel-3568	1454	120	higher	high	ADJ
cjel-3568	1454	121	taxes.343	taxes.343	NOUN
cjel-3568	1454	122	failure	failure	NOUN
cjel-3568	1454	123	to	to	PART
cjel-3568	1454	124	comply	comply	VERB
cjel-3568	1454	125	would	would	AUX
cjel-3568	1454	126	result	result	VERB
cjel-3568	1454	127	in	in	ADP
cjel-3568	1454	128	“	"	PUNCT
cjel-3568	1454	129	sequestration	sequestration	NOUN
cjel-3568	1454	130	,	,	PUNCT
cjel-3568	1454	131	”	"	PUNCT
cjel-3568	1454	132	an	an	DET
cjel-3568	1454	133	across	across	ADP
cjel-3568	1454	134	-	-	PUNCT
cjel-3568	1454	135	the	the	DET
cjel-3568	1454	136	-	-	PUNCT
cjel-3568	1454	137	board	board	NOUN
cjel-3568	1454	138	reduction	reduction	NOUN
cjel-3568	1454	139	in	in	ADP
cjel-3568	1454	140	spending	spending	NOUN
cjel-3568	1454	141	for	for	ADP
cjel-3568	1454	142	non	non	ADJ
cjel-3568	1454	143	-	-	ADJ
cjel-3568	1454	144	exempt	exempt	ADJ
cjel-3568	1454	145	mandatory	mandatory	ADJ
cjel-3568	1454	146	335	335	NUM
cjel-3568	1454	147	.	.	PUNCT
cjel-3568	1455	1	see	see	VERB
cjel-3568	1455	2	brownlee	brownlee	PROPN
cjel-3568	1455	3	,	,	PUNCT
cjel-3568	1455	4	supra	supra	PROPN
cjel-3568	1455	5	note	note	PROPN
cjel-3568	1455	6	117	117	NUM
cjel-3568	1455	7	,	,	PUNCT
cjel-3568	1455	8	at	at	ADP
cjel-3568	1455	9	150–51	150–51	NUM
cjel-3568	1455	10	.	.	NOUN
cjel-3568	1455	11	336	336	NUM
cjel-3568	1455	12	.	.	PUNCT
cjel-3568	1456	1	see	see	VERB
cjel-3568	1456	2	tracey	tracey	PROPN
cjel-3568	1456	3	m.	m.	PROPN
cjel-3568	1456	4	roberts	roberts	PROPN
cjel-3568	1456	5	,	,	PUNCT
cjel-3568	1456	6	brackets	bracket	NOUN
cjel-3568	1456	7	:	:	PUNCT
cjel-3568	1456	8	a	a	DET
cjel-3568	1456	9	historical	historical	ADJ
cjel-3568	1456	10	perspective	perspective	NOUN
cjel-3568	1456	11	,	,	PUNCT
cjel-3568	1456	12	108	108	NUM
cjel-3568	1456	13	nw	nw	X
cjel-3568	1456	14	.	.	PUNCT
cjel-3568	1456	15	u.	u.	PROPN
cjel-3568	1456	16	l.	l.	PROPN
cjel-3568	1456	17	rev	rev	PROPN
cjel-3568	1456	18	.	.	PROPN
cjel-3568	1456	19	925	925	NUM
cjel-3568	1456	20	,	,	PUNCT
cjel-3568	1456	21	945	945	NUM
cjel-3568	1456	22	–	–	PUNCT
cjel-3568	1456	23	46	46	NUM
cjel-3568	1456	24	(	(	PUNCT
cjel-3568	1456	25	2014	2014	NUM
cjel-3568	1456	26	)	)	PUNCT
cjel-3568	1456	27	.	.	PUNCT
cjel-3568	1457	1	337	337	NUM
cjel-3568	1457	2	.	.	PUNCT
cjel-3568	1458	1	see	see	VERB
cjel-3568	1458	2	i	i	PRON
cjel-3568	1458	3	d.	d.	PROPN
cjel-3568	1458	4	at	at	ADP
cjel-3568	1458	5	946	946	NUM
cjel-3568	1458	6	.	.	PUNCT
cjel-3568	1459	1	338	338	NUM
cjel-3568	1459	2	.	.	PUNCT
cjel-3568	1460	1	see	see	VERB
cjel-3568	1460	2	i	i	PRON
cjel-3568	1460	3	d.	d.	PROPN
cjel-3568	1460	4	at	at	ADP
cjel-3568	1460	5	937	937	NUM
cjel-3568	1460	6	.	.	PUNCT
cjel-3568	1461	1	in	in	ADP
cjel-3568	1461	2	1981	1981	NUM
cjel-3568	1461	3	,	,	PUNCT
cjel-3568	1461	4	under	under	ADP
cjel-3568	1461	5	the	the	DET
cjel-3568	1461	6	economic	economic	ADJ
cjel-3568	1461	7	recovery	recovery	NOUN
cjel-3568	1461	8	tax	tax	NOUN
cjel-3568	1461	9	act	act	NOUN
cjel-3568	1461	10	of	of	ADP
cjel-3568	1461	11	1981	1981	NUM
cjel-3568	1461	12	(	(	PUNCT
cjel-3568	1461	13	“	"	PUNCT
cjel-3568	1461	14	erta	erta	NOUN
cjel-3568	1461	15	”	"	PUNCT
cjel-3568	1461	16	)	)	PUNCT
cjel-3568	1461	17	,	,	PUNCT
cjel-3568	1461	18	the	the	DET
cjel-3568	1461	19	top	top	ADJ
cjel-3568	1461	20	rate	rate	NOUN
cjel-3568	1461	21	dropped	drop	VERB
cjel-3568	1461	22	from	from	ADP
cjel-3568	1461	23	seventy	seventy	NUM
cjel-3568	1461	24	percent	percent	NOUN
cjel-3568	1461	25	to	to	ADP
cjel-3568	1461	26	fifty	fifty	NUM
cjel-3568	1461	27	percent	percent	NOUN
cjel-3568	1461	28	.	.	PUNCT
cjel-3568	1462	1	erta	erta	PROPN
cjel-3568	1462	2	also	also	ADV
cjel-3568	1462	3	authorized	authorize	VERB
cjel-3568	1462	4	the	the	DET
cjel-3568	1462	5	department	department	NOUN
cjel-3568	1462	6	of	of	ADP
cjel-3568	1462	7	the	the	DET
cjel-3568	1462	8	treasury	treasury	PROPN
cjel-3568	1462	9	to	to	PART
cjel-3568	1462	10	index	index	VERB
cjel-3568	1462	11	the	the	DET
cjel-3568	1462	12	brackets	bracket	NOUN
cjel-3568	1462	13	for	for	ADP
cjel-3568	1462	14	inflation	inflation	NOUN
cjel-3568	1462	15	.	.	PUNCT
cjel-3568	1463	1	i	i	PRON
cjel-3568	1463	2	d.	d.	PROPN
cjel-3568	1463	3	339	339	NUM
cjel-3568	1463	4	.	.	PUNCT
cjel-3568	1464	1	see	see	VERB
cjel-3568	1464	2	i	i	PRON
cjel-3568	1464	3	d.	d.	PROPN
cjel-3568	1464	4	the	the	DET
cjel-3568	1464	5	tax	tax	NOUN
cjel-3568	1464	6	reform	reform	PROPN
cjel-3568	1464	7	act	act	NOUN
cjel-3568	1464	8	of	of	ADP
cjel-3568	1464	9	1986	1986	NUM
cjel-3568	1464	10	then	then	ADV
cjel-3568	1464	11	brought	bring	VERB
cjel-3568	1464	12	top	top	ADJ
cjel-3568	1464	13	marginal	marginal	ADJ
cjel-3568	1464	14	rates	rate	NOUN
cjel-3568	1464	15	down	down	ADP
cjel-3568	1464	16	again	again	ADV
cjel-3568	1464	17	with	with	ADP
cjel-3568	1464	18	the	the	DET
cjel-3568	1464	19	top	top	ADJ
cjel-3568	1464	20	marginal	marginal	ADJ
cjel-3568	1464	21	rate	rate	NOUN
cjel-3568	1464	22	set	set	VERB
cjel-3568	1464	23	at	at	ADP
cjel-3568	1464	24	twenty	twenty	NUM
cjel-3568	1464	25	-	-	PUNCT
cjel-3568	1464	26	eight	eight	NUM
cjel-3568	1464	27	percent	percent	NOUN
cjel-3568	1464	28	.	.	PUNCT
cjel-3568	1465	1	i	i	PRON
cjel-3568	1465	2	d.	d.	PROPN
cjel-3568	1465	3	340	340	NUM
cjel-3568	1465	4	.	.	PUNCT
cjel-3568	1466	1	see	see	VERB
cjel-3568	1466	2	i	i	PRON
cjel-3568	1466	3	d.	d.	PROPN
cjel-3568	1466	4	at	at	ADP
cjel-3568	1466	5	947–48	947–48	PROPN
cjel-3568	1466	6	.	.	PUNCT
cjel-3568	1467	1	341	341	NUM
cjel-3568	1467	2	.	.	PUNCT
cjel-3568	1468	1	from	from	ADP
cjel-3568	1468	2	1981	1981	NUM
cjel-3568	1468	3	to	to	ADP
cjel-3568	1468	4	1988	1988	NUM
cjel-3568	1468	5	,	,	PUNCT
cjel-3568	1468	6	the	the	DET
cjel-3568	1468	7	federal	federal	ADJ
cjel-3568	1468	8	debt	debt	NOUN
cjel-3568	1468	9	increased	increase	VERB
cjel-3568	1468	10	from	from	ADP
cjel-3568	1468	11	approximately	approximately	ADV
cjel-3568	1468	12	$	$	SYM
cjel-3568	1468	13	1	1	NUM
cjel-3568	1468	14	trillion	trillion	NUM
cjel-3568	1468	15	to	to	PART
cjel-3568	1468	16	$	$	SYM
cjel-3568	1468	17	2.6	2.6	NUM
cjel-3568	1468	18	trillion	trillion	NUM
cjel-3568	1468	19	(	(	PUNCT
cjel-3568	1468	20	approximately	approximately	ADV
cjel-3568	1468	21	$	$	SYM
cjel-3568	1468	22	2.557	2.557	NUM
cjel-3568	1468	23	trillion	trillion	NUM
cjel-3568	1468	24	to	to	PART
cjel-3568	1468	25	$	$	SYM
cjel-3568	1468	26	5.125	5.125	NUM
cjel-3568	1468	27	trillion	trillion	NUM
cjel-3568	1468	28	in	in	ADP
cjel-3568	1468	29	2013	2013	NUM
cjel-3568	1468	30	dollars	dollar	NOUN
cjel-3568	1468	31	)	)	PUNCT
cjel-3568	1468	32	.	.	PUNCT
cjel-3568	1469	1	historical	historical	ADJ
cjel-3568	1469	2	debt	debt	NOUN
cjel-3568	1469	3	outstanding	outstanding	ADJ
cjel-3568	1469	4	—	—	PUNCT
cjel-3568	1469	5	annual	annual	ADJ
cjel-3568	1469	6	1950–1999	1950–1999	NUM
cjel-3568	1469	7	,	,	PUNCT
cjel-3568	1469	8	treasurydirect	treasurydirect	NOUN
cjel-3568	1469	9	,	,	PUNCT
cjel-3568	1469	10	http://www.treasurydirect.gov/govt/	http://www.treasurydirect.gov/govt/	NOUN
cjel-3568	1469	11	reports	report	NOUN
cjel-3568	1469	12	/	/	SYM
cjel-3568	1469	13	pd	pd	PROPN
cjel-3568	1469	14	/	/	SYM
cjel-3568	1469	15	histdebt	histdebt	PROPN
cjel-3568	1469	16	/	/	SYM
cjel-3568	1469	17	histdebt_histo4.htm	histdebt_histo4.htm	PROPN
cjel-3568	1470	1	[	[	X
cjel-3568	1470	2	https://perma.cc/7g8b-n6px	https://perma.cc/7g8b-n6px	X
cjel-3568	1470	3	]	]	X
cjel-3568	1470	4	(	(	PUNCT
cjel-3568	1470	5	last	last	ADJ
cjel-3568	1470	6	updated	update	VERB
cjel-3568	1470	7	may	may	AUX
cjel-3568	1470	8	5	5	NUM
cjel-3568	1470	9	,	,	PUNCT
cjel-3568	1470	10	2013	2013	NUM
cjel-3568	1470	11	)	)	PUNCT
cjel-3568	1470	12	;	;	PUNCT
cjel-3568	1470	13	see	see	VERB
cjel-3568	1470	14	also	also	ADV
cjel-3568	1470	15	historical	historical	ADJ
cjel-3568	1470	16	federal	federal	ADJ
cjel-3568	1470	17	receipt	receipt	NOUN
cjel-3568	1470	18	and	and	CCONJ
cjel-3568	1470	19	outlay	outlay	NOUN
cjel-3568	1470	20	summary	summary	NOUN
cjel-3568	1470	21	,	,	PUNCT
cjel-3568	1470	22	tax	tax	NOUN
cjel-3568	1470	23	pol’y	pol’y	NOUN
cjel-3568	1470	24	ctr	ctr	PROPN
cjel-3568	1470	25	.	.	PUNCT
cjel-3568	1471	1	(	(	PUNCT
cjel-3568	1471	2	feb	feb	PROPN
cjel-3568	1471	3	.	.	PROPN
cjel-3568	1471	4	2	2	NUM
cjel-3568	1471	5	,	,	PUNCT
cjel-3568	1471	6	2015	2015	NUM
cjel-3568	1471	7	)	)	PUNCT
cjel-3568	1471	8	,	,	PUNCT
cjel-3568	1471	9	http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=200	http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=200	X
cjel-3568	1472	1	[	[	X
cjel-3568	1472	2	http://perma	http://perma	NOUN
cjel-3568	1472	3	.	.	PUNCT
cjel-3568	1472	4	cc	cc	NOUN
cjel-3568	1472	5	/	/	SYM
cjel-3568	1472	6	y3e8	y3e8	NOUN
cjel-3568	1472	7	-	-	NOUN
cjel-3568	1472	8	hrtw	hrtw	NOUN
cjel-3568	1472	9	]	]	PUNCT
cjel-3568	1472	10	.	.	PUNCT
cjel-3568	1473	1	342	342	NUM
cjel-3568	1473	2	.	.	PUNCT
cjel-3568	1474	1	see	see	VERB
cjel-3568	1474	2	omnibus	omnibus	ADJ
cjel-3568	1474	3	budget	budget	NOUN
cjel-3568	1474	4	reconciliation	reconciliation	NOUN
cjel-3568	1474	5	act	act	NOUN
cjel-3568	1474	6	of	of	ADP
cjel-3568	1474	7	1990	1990	NUM
cjel-3568	1474	8	,	,	PUNCT
cjel-3568	1474	9	pub	pub	NOUN
cjel-3568	1474	10	.	.	PUNCT
cjel-3568	1475	1	l.	l.	PROPN
cjel-3568	1475	2	no	no	INTJ
cjel-3568	1475	3	.	.	PROPN
cjel-3568	1476	1	101	101	NUM
cjel-3568	1476	2	-	-	SYM
cjel-3568	1476	3	508	508	NUM
cjel-3568	1476	4	,	,	PUNCT
cjel-3568	1476	5	§	§	PROPN
cjel-3568	1476	6	252	252	NUM
cjel-3568	1476	7	,	,	PUNCT
cjel-3568	1476	8	104	104	NUM
cjel-3568	1476	9	stat	stat	NOUN
cjel-3568	1476	10	.	.	PUNCT
cjel-3568	1477	1	1388	1388	NUM
cjel-3568	1477	2	,	,	PUNCT
cjel-3568	1477	3	1388	1388	NUM
cjel-3568	1477	4	-	-	SYM
cjel-3568	1477	5	581–82	581–82	NUM
cjel-3568	1477	6	(	(	PUNCT
cjel-3568	1477	7	codified	codify	VERB
cjel-3568	1477	8	as	as	SCONJ
cjel-3568	1477	9	amended	amend	VERB
cjel-3568	1477	10	at	at	ADP
cjel-3568	1477	11	2	2	NUM
cjel-3568	1477	12	u.s.c	u.s.c	NOUN
cjel-3568	1477	13	.	.	PUNCT
cjel-3568	1478	1	§	§	PROPN
cjel-3568	1478	2	902	902	NUM
cjel-3568	1478	3	(	(	PUNCT
cjel-3568	1478	4	2012	2012	NUM
cjel-3568	1478	5	)	)	PUNCT
cjel-3568	1478	6	)	)	PUNCT
cjel-3568	1478	7	.	.	PUNCT
cjel-3568	1479	1	343	343	NUM
cjel-3568	1479	2	.	.	PUNCT
cjel-3568	1480	1	the	the	DET
cjel-3568	1480	2	budget	budget	NOUN
cjel-3568	1480	3	process	process	NOUN
cjel-3568	1480	4	:	:	PUNCT
cjel-3568	1480	5	what	what	PRON
cjel-3568	1480	6	is	be	AUX
cjel-3568	1480	7	paygo	paygo	NOUN
cjel-3568	1480	8	?	?	PUNCT
cjel-3568	1480	9	,	,	PUNCT
cjel-3568	1480	10	tax	tax	NOUN
cjel-3568	1480	11	pol’y	pol’y	NOUN
cjel-3568	1480	12	ctr	ctr	PROPN
cjel-3568	1480	13	.	.	PROPN
cjel-3568	1480	14	,	,	PUNCT
cjel-3568	1480	15	http://www.taxpolicy	http://www.taxpolicy	PROPN
cjel-3568	1480	16	center.org/briefing-book/background/budget-process/paygo.cfm	center.org/briefing-book/background/budget-process/paygo.cfm	PUNCT
cjel-3568	1481	1	[	[	X
cjel-3568	1481	2	http://perma.cc/4ybl426d	http://perma.cc/4ybl426d	X
cjel-3568	1481	3	]	]	X
cjel-3568	1481	4	(	(	PUNCT
cjel-3568	1481	5	last	last	ADJ
cjel-3568	1481	6	updated	update	VERB
cjel-3568	1481	7	july	july	PROPN
cjel-3568	1481	8	12	12	NUM
cjel-3568	1481	9	,	,	PUNCT
cjel-3568	1481	10	2007	2007	NUM
cjel-3568	1481	11	)	)	PUNCT
cjel-3568	1481	12	.	.	PUNCT
cjel-3568	1482	1	2016	2016	NUM
cjel-3568	1482	2	]	]	PUNCT
cjel-3568	1482	3	picking	pick	VERB
cjel-3568	1482	4	winners	winner	NOUN
cjel-3568	1482	5	and	and	CCONJ
cjel-3568	1482	6	losers	loser	NOUN
cjel-3568	1482	7	115	115	NUM
cjel-3568	1482	8	programs	program	NOUN
cjel-3568	1482	9	in	in	ADP
cjel-3568	1482	10	an	an	DET
cjel-3568	1482	11	amount	amount	NOUN
cjel-3568	1482	12	that	that	PRON
cjel-3568	1482	13	would	would	AUX
cjel-3568	1482	14	offset	offset	VERB
cjel-3568	1482	15	the	the	DET
cjel-3568	1482	16	loss	loss	NOUN
cjel-3568	1482	17	in	in	ADP
cjel-3568	1482	18	revenues.344	revenues.344	NOUN
cjel-3568	1482	19	when	when	SCONJ
cjel-3568	1482	20	the	the	DET
cjel-3568	1482	21	paygo	paygo	NOUN
cjel-3568	1482	22	statute	statute	NOUN
cjel-3568	1482	23	expired	expire	VERB
cjel-3568	1482	24	in	in	ADP
cjel-3568	1482	25	2002	2002	NUM
cjel-3568	1482	26	,	,	PUNCT
cjel-3568	1482	27	congress	congress	PROPN
cjel-3568	1482	28	returned	return	VERB
cjel-3568	1482	29	to	to	ADP
cjel-3568	1482	30	deficit	deficit	NOUN
cjel-3568	1482	31	spending	spending	NOUN
cjel-3568	1482	32	,	,	PUNCT
cjel-3568	1482	33	allowing	allow	VERB
cjel-3568	1482	34	the	the	DET
cjel-3568	1482	35	federal	federal	ADJ
cjel-3568	1482	36	debt	debt	NOUN
cjel-3568	1482	37	to	to	PART
cjel-3568	1482	38	nearly	nearly	ADV
cjel-3568	1482	39	double	double	ADJ
cjel-3568	1482	40	between	between	ADP
cjel-3568	1482	41	2001	2001	NUM
cjel-3568	1482	42	and	and	CCONJ
cjel-3568	1482	43	2009.345	2009.345	PROPN
cjel-3568	1482	44	in	in	ADP
cjel-3568	1482	45	2010	2010	NUM
cjel-3568	1482	46	congress	congress	PROPN
cjel-3568	1482	47	passed	pass	VERB
cjel-3568	1482	48	a	a	DET
cjel-3568	1482	49	statutory	statutory	ADJ
cjel-3568	1482	50	form	form	NOUN
cjel-3568	1482	51	of	of	ADP
cjel-3568	1482	52	paygo	paygo	NOUN
cjel-3568	1482	53	reinstating	reinstate	VERB
cjel-3568	1482	54	the	the	DET
cjel-3568	1482	55	original	original	ADJ
cjel-3568	1482	56	rules	rule	NOUN
cjel-3568	1482	57	,	,	PUNCT
cjel-3568	1482	58	with	with	ADP
cjel-3568	1482	59	significant	significant	ADJ
cjel-3568	1482	60	exemptions.346	exemptions.346	NOUN
cjel-3568	1482	61	the	the	DET
cjel-3568	1482	62	senate	senate	PROPN
cjel-3568	1482	63	’s	’s	PART
cjel-3568	1482	64	byrd	byrd	PROPN
cjel-3568	1482	65	rule	rule	PROPN
cjel-3568	1482	66	also	also	ADV
cjel-3568	1482	67	limits	limit	VERB
cjel-3568	1482	68	discretion	discretion	NOUN
cjel-3568	1482	69	in	in	ADP
cjel-3568	1482	70	spending	spending	NOUN
cjel-3568	1482	71	.	.	PUNCT
cjel-3568	1483	1	it	it	PRON
cjel-3568	1483	2	prohibits	prohibit	VERB
cjel-3568	1483	3	committees	committee	NOUN
cjel-3568	1483	4	from	from	ADP
cjel-3568	1483	5	adding	add	VERB
cjel-3568	1483	6	items	item	NOUN
cjel-3568	1483	7	to	to	ADP
cjel-3568	1483	8	a	a	DET
cjel-3568	1483	9	budget	budget	NOUN
cjel-3568	1483	10	resolution	resolution	NOUN
cjel-3568	1483	11	,	,	PUNCT
cjel-3568	1483	12	other	other	ADJ
cjel-3568	1483	13	than	than	ADP
cjel-3568	1483	14	those	those	PRON
cjel-3568	1483	15	that	that	PRON
cjel-3568	1483	16	affect	affect	VERB
cjel-3568	1483	17	revenue	revenue	NOUN
cjel-3568	1483	18	or	or	CCONJ
cjel-3568	1483	19	spending	spending	NOUN
cjel-3568	1483	20	,	,	PUNCT
cjel-3568	1483	21	and	and	CCONJ
cjel-3568	1483	22	bars	bar	VERB
cjel-3568	1483	23	initiatives	initiative	NOUN
cjel-3568	1483	24	that	that	PRON
cjel-3568	1483	25	would	would	AUX
cjel-3568	1483	26	increase	increase	VERB
cjel-3568	1483	27	the	the	DET
cjel-3568	1483	28	deficit	deficit	NOUN
cjel-3568	1483	29	for	for	ADP
cjel-3568	1483	30	a	a	DET
cjel-3568	1483	31	period	period	NOUN
cjel-3568	1483	32	beyond	beyond	ADP
cjel-3568	1483	33	the	the	DET
cjel-3568	1483	34	period	period	NOUN
cjel-3568	1483	35	identified	identify	VERB
cjel-3568	1483	36	in	in	ADP
cjel-3568	1483	37	the	the	DET
cjel-3568	1483	38	budget	budget	NOUN
cjel-3568	1483	39	resolution.347	resolution.347	ADJ
cjel-3568	1483	40	paygo	paygo	NOUN
cjel-3568	1483	41	requires	require	VERB
cjel-3568	1483	42	new	new	ADJ
cjel-3568	1483	43	spending	spending	NOUN
cjel-3568	1483	44	to	to	PART
cjel-3568	1483	45	be	be	AUX
cjel-3568	1483	46	paid	pay	VERB
cjel-3568	1483	47	for	for	ADP
cjel-3568	1483	48	over	over	ADP
cjel-3568	1483	49	the	the	DET
cjel-3568	1483	50	budget	budget	NOUN
cjel-3568	1483	51	year	year	NOUN
cjel-3568	1483	52	,	,	PUNCT
cjel-3568	1483	53	and	and	CCONJ
cjel-3568	1483	54	the	the	DET
cjel-3568	1483	55	following	follow	VERB
cjel-3568	1483	56	four	four	NUM
cjel-3568	1483	57	or	or	CCONJ
cjel-3568	1483	58	nine	nine	NUM
cjel-3568	1483	59	fiscal	fiscal	ADJ
cjel-3568	1483	60	years.348	years.348	NOUN
cjel-3568	1483	61	congress	congress	PROPN
cjel-3568	1483	62	has	have	AUX
cjel-3568	1483	63	sidestepped	sidestep	VERB
cjel-3568	1483	64	this	this	DET
cjel-3568	1483	65	limitation	limitation	NOUN
cjel-3568	1483	66	by	by	ADP
cjel-3568	1483	67	adopting	adopt	VERB
cjel-3568	1483	68	legislation	legislation	NOUN
cjel-3568	1483	69	that	that	PRON
cjel-3568	1483	70	expires	expire	VERB
cjel-3568	1483	71	within	within	ADP
cjel-3568	1483	72	the	the	DET
cjel-3568	1483	73	five	five	NUM
cjel-3568	1483	74	or	or	CCONJ
cjel-3568	1483	75	ten	ten	NUM
cjel-3568	1483	76	year	year	NOUN
cjel-3568	1483	77	time	time	NOUN
cjel-3568	1483	78	-	-	PUNCT
cjel-3568	1483	79	frame	frame	NOUN
cjel-3568	1483	80	,	,	PUNCT
cjel-3568	1483	81	reducing	reduce	VERB
cjel-3568	1483	82	the	the	DET
cjel-3568	1483	83	overall	overall	ADJ
cjel-3568	1483	84	revenue	revenue	NOUN
cjel-3568	1483	85	cost	cost	NOUN
cjel-3568	1483	86	of	of	ADP
cjel-3568	1483	87	the	the	DET
cjel-3568	1483	88	legislation.349	legislation.349	NOUN
cjel-3568	1483	89	while	while	SCONJ
cjel-3568	1483	90	most	most	ADJ
cjel-3568	1483	91	of	of	ADP
cjel-3568	1483	92	the	the	DET
cjel-3568	1483	93	fossil	fossil	NOUN
cjel-3568	1483	94	fuel	fuel	NOUN
cjel-3568	1483	95	subsidies	subsidy	NOUN
cjel-3568	1483	96	were	be	AUX
cjel-3568	1483	97	passed	pass	VERB
cjel-3568	1483	98	before	before	ADP
cjel-3568	1483	99	paygo	paygo	NOUN
cjel-3568	1483	100	,	,	PUNCT
cjel-3568	1483	101	the	the	DET
cjel-3568	1483	102	tax	tax	NOUN
cjel-3568	1483	103	subsidies	subsidy	NOUN
cjel-3568	1483	104	for	for	ADP
cjel-3568	1483	105	renewables	renewable	NOUN
cjel-3568	1483	106	have	have	AUX
cjel-3568	1483	107	been	be	AUX
cjel-3568	1483	108	developed	develop	VERB
cjel-3568	1483	109	during	during	ADP
cjel-3568	1483	110	periods	period	NOUN
cjel-3568	1483	111	of	of	ADP
cjel-3568	1483	112	increasing	increase	VERB
cjel-3568	1483	113	budget	budget	NOUN
cjel-3568	1483	114	deficits	deficit	NOUN
cjel-3568	1483	115	,	,	PUNCT
cjel-3568	1483	116	subject	subject	ADJ
cjel-3568	1483	117	to	to	ADP
cjel-3568	1483	118	the	the	DET
cjel-3568	1483	119	paygo	paygo	NOUN
cjel-3568	1483	120	rules	rule	NOUN
cjel-3568	1483	121	,	,	PUNCT
cjel-3568	1483	122	and	and	CCONJ
cjel-3568	1483	123	limited	limit	VERB
cjel-3568	1483	124	by	by	ADP
cjel-3568	1483	125	sunset	sunset	NOUN
cjel-3568	1483	126	requirements	requirement	NOUN
cjel-3568	1483	127	.	.	PUNCT
cjel-3568	1484	1	budgetary	budgetary	ADJ
cjel-3568	1484	2	history	history	NOUN
cjel-3568	1484	3	does	do	AUX
cjel-3568	1484	4	not	not	PART
cjel-3568	1484	5	provide	provide	VERB
cjel-3568	1484	6	a	a	DET
cjel-3568	1484	7	complete	complete	ADJ
cjel-3568	1484	8	explanation	explanation	NOUN
cjel-3568	1484	9	for	for	ADP
cjel-3568	1484	10	the	the	DET
cjel-3568	1484	11	sunsets	sunset	NOUN
cjel-3568	1484	12	on	on	ADP
cjel-3568	1484	13	renewable	renewable	ADJ
cjel-3568	1484	14	energy	energy	NOUN
cjel-3568	1484	15	credits	credit	NOUN
cjel-3568	1484	16	,	,	PUNCT
cjel-3568	1484	17	however	however	ADV
cjel-3568	1484	18	.	.	PUNCT
cjel-3568	1485	1	the	the	DET
cjel-3568	1485	2	itc	itc	PROPN
cjel-3568	1485	3	was	be	AUX
cjel-3568	1485	4	first	first	ADV
cjel-3568	1485	5	developed	develop	VERB
cjel-3568	1485	6	during	during	ADP
cjel-3568	1485	7	the	the	DET
cjel-3568	1485	8	“	"	PUNCT
cjel-3568	1485	9	era	era	NOUN
cjel-3568	1485	10	of	of	ADP
cjel-3568	1485	11	easy	easy	ADJ
cjel-3568	1485	12	finance	finance	NOUN
cjel-3568	1485	13	,	,	PUNCT
cjel-3568	1485	14	”	"	PUNCT
cjel-3568	1485	15	when	when	SCONJ
cjel-3568	1485	16	tax	tax	NOUN
cjel-3568	1485	17	rates	rate	NOUN
cjel-3568	1485	18	were	be	AUX
cjel-3568	1485	19	high	high	ADJ
cjel-3568	1485	20	and	and	CCONJ
cjel-3568	1485	21	inflation	inflation	NOUN
cjel-3568	1485	22	and	and	CCONJ
cjel-3568	1485	23	bracket	bracket	ADJ
cjel-3568	1485	24	creep	creep	NOUN
cjel-3568	1485	25	functioned	function	VERB
cjel-3568	1485	26	as	as	ADP
cjel-3568	1485	27	a	a	DET
cjel-3568	1485	28	hidden	hidden	ADJ
cjel-3568	1485	29	tax	tax	NOUN
cjel-3568	1485	30	increase.350	increase.350	NOUN
cjel-3568	1485	31	yet	yet	CCONJ
cjel-3568	1485	32	the	the	DET
cjel-3568	1485	33	itc	itc	PROPN
cjel-3568	1485	34	has	have	AUX
cjel-3568	1485	35	been	be	AUX
cjel-3568	1485	36	repealed	repeal	VERB
cjel-3568	1485	37	,	,	PUNCT
cjel-3568	1485	38	reinstated	reinstate	VERB
cjel-3568	1485	39	,	,	PUNCT
cjel-3568	1485	40	and	and	CCONJ
cjel-3568	1485	41	allowed	allow	VERB
cjel-3568	1485	42	to	to	PART
cjel-3568	1485	43	lapse	lapse	VERB
cjel-3568	1485	44	on	on	ADP
cjel-3568	1485	45	numerous	numerous	ADJ
cjel-3568	1485	46	occasions	occasion	NOUN
cjel-3568	1485	47	,	,	PUNCT
cjel-3568	1485	48	while	while	SCONJ
cjel-3568	1485	49	tax	tax	NOUN
cjel-3568	1485	50	subsidies	subsidy	NOUN
cjel-3568	1485	51	for	for	ADP
cjel-3568	1485	52	fossil	fossil	ADJ
cjel-3568	1485	53	fuels	fuel	NOUN
cjel-3568	1485	54	developed	develop	VERB
cjel-3568	1485	55	in	in	ADP
cjel-3568	1485	56	the	the	DET
cjel-3568	1485	57	1960s	1960	NOUN
cjel-3568	1485	58	have	have	AUX
cjel-3568	1485	59	not	not	PART
cjel-3568	1485	60	experienced	experience	VERB
cjel-3568	1485	61	the	the	DET
cjel-3568	1485	62	same	same	ADJ
cjel-3568	1485	63	volatility.351	volatility.351	NOUN
cjel-3568	1485	64	furthermore	furthermore	ADV
cjel-3568	1485	65	,	,	PUNCT
cjel-3568	1485	66	the	the	DET
cjel-3568	1485	67	corporate	corporate	ADJ
cjel-3568	1485	68	tax	tax	NOUN
cjel-3568	1485	69	exemption	exemption	NOUN
cjel-3568	1485	70	for	for	ADP
cjel-3568	1485	71	natural	natural	ADJ
cjel-3568	1485	72	resources	resource	NOUN
cjel-3568	1485	73	publicly	publicly	ADV
cjel-3568	1485	74	traded	trade	VERB
cjel-3568	1485	75	partnerships	partnership	NOUN
cjel-3568	1485	76	was	be	AUX
cjel-3568	1485	77	developed	develop	VERB
cjel-3568	1485	78	within	within	ADP
cjel-3568	1485	79	only	only	ADV
cjel-3568	1485	80	a	a	DET
cjel-3568	1485	81	few	few	ADJ
cjel-3568	1485	82	years	year	NOUN
cjel-3568	1485	83	of	of	ADP
cjel-3568	1485	84	the	the	DET
cjel-3568	1485	85	date	date	NOUN
cjel-3568	1485	86	the	the	DET
cjel-3568	1485	87	itc	itc	PROPN
cjel-3568	1485	88	was	be	AUX
cjel-3568	1485	89	expanded	expand	VERB
cjel-3568	1485	90	and	and	CCONJ
cjel-3568	1485	91	the	the	DET
cjel-3568	1485	92	ptc	ptc	NOUN
cjel-3568	1485	93	was	be	AUX
cjel-3568	1485	94	344	344	NUM
cjel-3568	1485	95	.	.	PUNCT
cjel-3568	1486	1	see	see	VERB
cjel-3568	1486	2	richard	richard	PROPN
cjel-3568	1486	3	kogan	kogan	PROPN
cjel-3568	1486	4	,	,	PUNCT
cjel-3568	1486	5	ctr	ctr	PROPN
cjel-3568	1486	6	.	.	PUNCT
cjel-3568	1487	1	on	on	ADP
cjel-3568	1487	2	budget	budget	NOUN
cjel-3568	1487	3	&	&	CCONJ
cjel-3568	1487	4	pol’y	pol’y	NOUN
cjel-3568	1487	5	priorities	priority	NOUN
cjel-3568	1487	6	,	,	PUNCT
cjel-3568	1487	7	the	the	DET
cjel-3568	1487	8	new	new	ADJ
cjel-3568	1487	9	pay	pay	VERB
cjel-3568	1487	10	-	-	PUNCT
cjel-3568	1487	11	as	as	ADP
cjel-3568	1487	12	-	-	PUNCT
cjel-3568	1487	13	you	you	PRON
cjel-3568	1487	14	-	-	PUNCT
cjel-3568	1487	15	go	go	VERB
cjel-3568	1487	16	rule	rule	NOUN
cjel-3568	1487	17	in	in	ADP
cjel-3568	1487	18	the	the	DET
cjel-3568	1487	19	house	house	NOUN
cjel-3568	1487	20	of	of	ADP
cjel-3568	1487	21	representatives	representative	NOUN
cjel-3568	1487	22	5	5	NUM
cjel-3568	1487	23	(	(	PUNCT
cjel-3568	1487	24	2007	2007	NUM
cjel-3568	1487	25	)	)	PUNCT
cjel-3568	1487	26	,	,	PUNCT
cjel-3568	1487	27	http://www.cbpp.org/sites/default/	http://www.cbpp.org/sites/default/	PROPN
cjel-3568	1487	28	files	file	NOUN
cjel-3568	1487	29	/	/	SYM
cjel-3568	1487	30	atoms	atom	NOUN
cjel-3568	1487	31	/	/	SYM
cjel-3568	1487	32	files/1	files/1	NUM
cjel-3568	1487	33	-	-	PUNCT
cjel-3568	1487	34	12	12	NUM
cjel-3568	1487	35	-	-	PUNCT
cjel-3568	1487	36	07bud.pdf	07bud.pdf	NOUN
cjel-3568	1488	1	[	[	X
cjel-3568	1488	2	https://perma.cc/ncx4-ejzd	https://perma.cc/ncx4-ejzd	X
cjel-3568	1488	3	]	]	PUNCT
cjel-3568	1488	4	.	.	PUNCT
cjel-3568	1489	1	345	345	NUM
cjel-3568	1489	2	.	.	PUNCT
cjel-3568	1490	1	the	the	DET
cjel-3568	1490	2	paygo	paygo	NOUN
cjel-3568	1490	3	system	system	NOUN
cjel-3568	1490	4	was	be	AUX
cjel-3568	1490	5	adopted	adopt	VERB
cjel-3568	1490	6	as	as	ADP
cjel-3568	1490	7	a	a	DET
cjel-3568	1490	8	standing	standing	NOUN
cjel-3568	1490	9	rule	rule	NOUN
cjel-3568	1490	10	in	in	ADP
cjel-3568	1490	11	the	the	DET
cjel-3568	1490	12	house	house	NOUN
cjel-3568	1490	13	of	of	ADP
cjel-3568	1490	14	representatives	representative	NOUN
cjel-3568	1490	15	for	for	ADP
cjel-3568	1490	16	a	a	DET
cjel-3568	1490	17	period	period	NOUN
cjel-3568	1490	18	but	but	CCONJ
cjel-3568	1490	19	waived	waive	VERB
cjel-3568	1490	20	on	on	ADP
cjel-3568	1490	21	numerous	numerous	ADJ
cjel-3568	1490	22	occasions	occasion	NOUN
cjel-3568	1490	23	.	.	PUNCT
cjel-3568	1491	1	see	see	VERB
cjel-3568	1491	2	i	i	PRON
cjel-3568	1491	3	d.	d.	PROPN
cjel-3568	1491	4	at	at	ADP
cjel-3568	1491	5	3	3	NUM
cjel-3568	1491	6	,	,	PUNCT
cjel-3568	1491	7	6	6	NUM
cjel-3568	1491	8	.	.	NOUN
cjel-3568	1491	9	346	346	NUM
cjel-3568	1491	10	.	.	PUNCT
cjel-3568	1492	1	see	see	VERB
cjel-3568	1492	2	statutory	statutory	ADJ
cjel-3568	1492	3	pay	pay	NOUN
cjel-3568	1492	4	-	-	PUNCT
cjel-3568	1492	5	as	as	ADP
cjel-3568	1492	6	-	-	PUNCT
cjel-3568	1492	7	you	you	PRON
cjel-3568	1492	8	-	-	PUNCT
cjel-3568	1492	9	go	go	VERB
cjel-3568	1492	10	act	act	NOUN
cjel-3568	1492	11	of	of	ADP
cjel-3568	1492	12	2010	2010	NUM
cjel-3568	1492	13	,	,	PUNCT
cjel-3568	1492	14	pub	pub	NOUN
cjel-3568	1492	15	.	.	PUNCT
cjel-3568	1493	1	l.	l.	PROPN
cjel-3568	1493	2	no	no	INTJ
cjel-3568	1493	3	.	.	NOUN
cjel-3568	1494	1	111	111	NUM
cjel-3568	1494	2	-	-	SYM
cjel-3568	1494	3	139	139	NUM
cjel-3568	1494	4	,	,	PUNCT
cjel-3568	1494	5	tit	tit	NOUN
cjel-3568	1494	6	.	.	PUNCT
cjel-3568	1495	1	i	i	PRON
cjel-3568	1495	2	,	,	PUNCT
cjel-3568	1495	3	124	124	NUM
cjel-3568	1495	4	stat	stat	NOUN
cjel-3568	1495	5	.	.	PUNCT
cjel-3568	1496	1	8	8	NUM
cjel-3568	1496	2	,	,	PUNCT
cjel-3568	1496	3	8–29	8–29	NOUN
cjel-3568	1496	4	(	(	PUNCT
cjel-3568	1496	5	to	to	PART
cjel-3568	1496	6	be	be	AUX
cjel-3568	1496	7	codified	codify	VERB
cjel-3568	1496	8	in	in	ADP
cjel-3568	1496	9	scattered	scatter	VERB
cjel-3568	1496	10	sections	section	NOUN
cjel-3568	1496	11	of	of	ADP
cjel-3568	1496	12	2	2	NUM
cjel-3568	1496	13	u.s.c	u.s.c	NOUN
cjel-3568	1496	14	.	.	PUNCT
cjel-3568	1496	15	)	)	PUNCT
cjel-3568	1496	16	.	.	PUNCT
cjel-3568	1497	1	347	347	X
cjel-3568	1497	2	.	.	PUNCT
cjel-3568	1497	3	see	see	VERB
cjel-3568	1497	4	the	the	DET
cjel-3568	1497	5	budget	budget	NOUN
cjel-3568	1497	6	process	process	NOUN
cjel-3568	1497	7	:	:	PUNCT
cjel-3568	1497	8	what	what	PRON
cjel-3568	1497	9	is	be	AUX
cjel-3568	1497	10	paygo	paygo	NOUN
cjel-3568	1497	11	?	?	PUNCT
cjel-3568	1497	12	,	,	PUNCT
cjel-3568	1497	13	supra	supra	PROPN
cjel-3568	1497	14	note	note	PROPN
cjel-3568	1497	15	343	343	NUM
cjel-3568	1497	16	.	.	NOUN
cjel-3568	1498	1	348	348	NUM
cjel-3568	1498	2	.	.	PUNCT
cjel-3568	1499	1	see	see	VERB
cjel-3568	1499	2	i	i	PRON
cjel-3568	1499	3	d.	d.	PROPN
cjel-3568	1499	4	349	349	NUM
cjel-3568	1499	5	.	.	PUNCT
cjel-3568	1500	1	see	see	VERB
cjel-3568	1500	2	kysar	kysar	NOUN
cjel-3568	1500	3	,	,	PUNCT
cjel-3568	1500	4	supra	supra	PROPN
cjel-3568	1500	5	note	note	NOUN
cjel-3568	1500	6	70	70	NUM
cjel-3568	1500	7	,	,	PUNCT
cjel-3568	1500	8	at	at	ADP
cjel-3568	1500	9	1011–12	1011–12	NOUN
cjel-3568	1500	10	(	(	PUNCT
cjel-3568	1500	11	asserting	assert	VERB
cjel-3568	1500	12	that	that	SCONJ
cjel-3568	1500	13	sunset	sunset	NOUN
cjel-3568	1500	14	provisions	provision	NOUN
cjel-3568	1500	15	“	"	PUNCT
cjel-3568	1500	16	reduce	reduce	VERB
cjel-3568	1500	17	the	the	DET
cjel-3568	1500	18	cost	cost	NOUN
cjel-3568	1500	19	of	of	ADP
cjel-3568	1500	20	legislation	legislation	NOUN
cjel-3568	1500	21	”	"	PUNCT
cjel-3568	1500	22	which	which	PRON
cjel-3568	1500	23	stop	stop	VERB
cjel-3568	1500	24	a	a	DET
cjel-3568	1500	25	member	member	NOUN
cjel-3568	1500	26	of	of	ADP
cjel-3568	1500	27	the	the	DET
cjel-3568	1500	28	house	house	NOUN
cjel-3568	1500	29	from	from	ADP
cjel-3568	1500	30	challenging	challenge	VERB
cjel-3568	1500	31	the	the	DET
cjel-3568	1500	32	legislation	legislation	NOUN
cjel-3568	1500	33	under	under	ADP
cjel-3568	1500	34	the	the	DET
cjel-3568	1500	35	statutory	statutory	ADJ
cjel-3568	1500	36	paygo	paygo	NOUN
cjel-3568	1500	37	requirement	requirement	NOUN
cjel-3568	1500	38	)	)	PUNCT
cjel-3568	1500	39	.	.	PUNCT
cjel-3568	1501	1	350	350	NUM
cjel-3568	1501	2	.	.	PUNCT
cjel-3568	1502	1	see	see	VERB
cjel-3568	1502	2	brownlee	brownlee	PROPN
cjel-3568	1502	3	,	,	PUNCT
cjel-3568	1502	4	supra	supra	PROPN
cjel-3568	1502	5	note	note	PROPN
cjel-3568	1502	6	117	117	NUM
cjel-3568	1502	7	,	,	PUNCT
cjel-3568	1502	8	at	at	ADP
cjel-3568	1502	9	107–28	107–28	NUM
cjel-3568	1502	10	.	.	PUNCT
cjel-3568	1503	1	351	351	NUM
cjel-3568	1503	2	.	.	PUNCT
cjel-3568	1504	1	see	see	VERB
cjel-3568	1504	2	supra	supra	PROPN
cjel-3568	1504	3	note	note	NOUN
cjel-3568	1504	4	246	246	NUM
cjel-3568	1504	5	and	and	CCONJ
cjel-3568	1504	6	accompanying	accompany	VERB
cjel-3568	1504	7	text	text	NOUN
cjel-3568	1504	8	.	.	PUNCT
cjel-3568	1505	1	116	116	NUM
cjel-3568	1505	2	columbia	columbia	PROPN
cjel-3568	1505	3	journal	journal	PROPN
cjel-3568	1505	4	of	of	ADP
cjel-3568	1505	5	environmental	environmental	ADJ
cjel-3568	1505	6	law	law	NOUN
cjel-3568	1506	1	[	[	X
cjel-3568	1506	2	vol	vol	NOUN
cjel-3568	1506	3	.	.	PUNCT
cjel-3568	1507	1	41:1	41:1	NOUN
cjel-3568	1507	2	created	create	VERB
cjel-3568	1507	3	to	to	PART
cjel-3568	1507	4	support	support	VERB
cjel-3568	1507	5	renewables	renewable	NOUN
cjel-3568	1507	6	.	.	PUNCT
cjel-3568	1508	1	tax	tax	NOUN
cjel-3568	1508	2	credits	credit	NOUN
cjel-3568	1508	3	for	for	ADP
cjel-3568	1508	4	renewables	renewable	NOUN
cjel-3568	1508	5	have	have	AUX
cjel-3568	1508	6	always	always	ADV
cjel-3568	1508	7	been	be	AUX
cjel-3568	1508	8	temporary;352	temporary;352	PUNCT
cjel-3568	1508	9	the	the	DET
cjel-3568	1508	10	rules	rule	NOUN
cjel-3568	1508	11	for	for	ADP
cjel-3568	1508	12	publicly	publicly	ADV
cjel-3568	1508	13	traded	trade	VERB
cjel-3568	1508	14	partnerships	partnership	NOUN
cjel-3568	1508	15	are	be	AUX
cjel-3568	1508	16	permanent	permanent	ADJ
cjel-3568	1508	17	fixtures	fixture	NOUN
cjel-3568	1508	18	of	of	ADP
cjel-3568	1508	19	the	the	DET
cjel-3568	1508	20	income	income	NOUN
cjel-3568	1508	21	tax.353	tax.353	NOUN
cjel-3568	1508	22	moreover	moreover	ADV
cjel-3568	1508	23	,	,	PUNCT
cjel-3568	1508	24	congress	congress	PROPN
cjel-3568	1508	25	and	and	CCONJ
cjel-3568	1508	26	the	the	DET
cjel-3568	1508	27	irs	irs	PROPN
cjel-3568	1508	28	have	have	AUX
cjel-3568	1508	29	expanded	expand	VERB
cjel-3568	1508	30	the	the	DET
cjel-3568	1508	31	kinds	kind	NOUN
cjel-3568	1508	32	of	of	ADP
cjel-3568	1508	33	income	income	NOUN
cjel-3568	1508	34	that	that	PRON
cjel-3568	1508	35	qualify	qualify	VERB
cjel-3568	1508	36	for	for	ADP
cjel-3568	1508	37	exemption	exemption	NOUN
cjel-3568	1508	38	from	from	ADP
cjel-3568	1508	39	the	the	DET
cjel-3568	1508	40	corporate	corporate	ADJ
cjel-3568	1508	41	tax	tax	NOUN
cjel-3568	1508	42	under	under	ADP
cjel-3568	1508	43	section	section	NOUN
cjel-3568	1508	44	7704(c	7704(c	NOUN
cjel-3568	1508	45	)	)	PUNCT
cjel-3568	1508	46	in	in	ADP
cjel-3568	1508	47	recent	recent	ADJ
cjel-3568	1508	48	years,354	years,354	PROPN
cjel-3568	1508	49	even	even	ADV
cjel-3568	1508	50	though	though	SCONJ
cjel-3568	1508	51	budgetary	budgetary	ADJ
cjel-3568	1508	52	constraints	constraint	NOUN
cjel-3568	1508	53	have	have	AUX
cjel-3568	1508	54	persisted	persist	VERB
cjel-3568	1508	55	since	since	SCONJ
cjel-3568	1508	56	the	the	DET
cjel-3568	1508	57	late	late	ADJ
cjel-3568	1508	58	1980s	1980	NOUN
cjel-3568	1508	59	and	and	CCONJ
cjel-3568	1508	60	deficits	deficit	NOUN
cjel-3568	1508	61	have	have	AUX
cjel-3568	1508	62	increased	increase	VERB
cjel-3568	1508	63	substantially	substantially	ADV
cjel-3568	1508	64	since	since	SCONJ
cjel-3568	1508	65	2000.355	2000.355	NUM
cjel-3568	1508	66	the	the	DET
cjel-3568	1508	67	political	political	ADJ
cjel-3568	1508	68	economy	economy	NOUN
cjel-3568	1508	69	in	in	ADP
cjel-3568	1508	70	operation	operation	NOUN
cjel-3568	1508	71	during	during	ADP
cjel-3568	1508	72	the	the	DET
cjel-3568	1508	73	periods	period	NOUN
cjel-3568	1508	74	in	in	ADP
cjel-3568	1508	75	which	which	PRON
cjel-3568	1508	76	these	these	DET
cjel-3568	1508	77	subsidies	subsidy	NOUN
cjel-3568	1508	78	were	be	AUX
cjel-3568	1508	79	developed	develop	VERB
cjel-3568	1508	80	may	may	AUX
cjel-3568	1508	81	also	also	ADV
cjel-3568	1508	82	contribute	contribute	VERB
cjel-3568	1508	83	to	to	ADP
cjel-3568	1508	84	the	the	DET
cjel-3568	1508	85	story	story	NOUN
cjel-3568	1508	86	.	.	PUNCT
cjel-3568	1509	1	b.	b.	PROPN
cjel-3568	1509	2	client	client	PROPN
cjel-3568	1509	3	politics	politic	NOUN
cjel-3568	1509	4	and	and	CCONJ
cjel-3568	1509	5	the	the	DET
cjel-3568	1509	6	first	first	ADJ
cjel-3568	1509	7	mover	mover	NOUN
cjel-3568	1509	8	advantage	advantage	NOUN
cjel-3568	1509	9	as	as	SCONJ
cjel-3568	1509	10	james	james	PROPN
cjel-3568	1509	11	q.	q.	PROPN
cjel-3568	1509	12	wilson	wilson	PROPN
cjel-3568	1509	13	wrote	write	VERB
cjel-3568	1509	14	in	in	ADP
cjel-3568	1509	15	the	the	DET
cjel-3568	1509	16	politics	politic	NOUN
cjel-3568	1509	17	of	of	ADP
cjel-3568	1509	18	regulation,356	regulation,356	NOUN
cjel-3568	1509	19	when	when	SCONJ
cjel-3568	1509	20	the	the	DET
cjel-3568	1509	21	costs	cost	NOUN
cjel-3568	1509	22	of	of	ADP
cjel-3568	1509	23	legislation	legislation	NOUN
cjel-3568	1509	24	are	be	AUX
cjel-3568	1509	25	diffuse	diffuse	ADJ
cjel-3568	1509	26	and	and	CCONJ
cjel-3568	1509	27	its	its	PRON
cjel-3568	1509	28	benefits	benefit	NOUN
cjel-3568	1509	29	are	be	AUX
cjel-3568	1509	30	concentrated	concentrate	VERB
cjel-3568	1509	31	,	,	PUNCT
cjel-3568	1509	32	352	352	NUM
cjel-3568	1509	33	.	.	PUNCT
cjel-3568	1509	34	see	see	VERB
cjel-3568	1509	35	e.g.	e.g.	ADV
cjel-3568	1509	36	,	,	PUNCT
cjel-3568	1509	37	database	database	PROPN
cjel-3568	1509	38	st	st	PROPN
cjel-3568	1509	39	.	.	PROPN
cjel-3568	1509	40	incentives	incentive	NOUN
cjel-3568	1509	41	for	for	ADP
cjel-3568	1509	42	renewables	renewable	NOUN
cjel-3568	1509	43	&	&	CCONJ
cjel-3568	1509	44	efficiency	efficiency	NOUN
cjel-3568	1509	45	,	,	PUNCT
cjel-3568	1509	46	supra	supra	PROPN
cjel-3568	1509	47	note	note	NOUN
cjel-3568	1509	48	230	230	NUM
cjel-3568	1509	49	(	(	PUNCT
cjel-3568	1509	50	noting	note	VERB
cjel-3568	1509	51	the	the	DET
cjel-3568	1509	52	“	"	PUNCT
cjel-3568	1509	53	numerous	numerous	ADJ
cjel-3568	1509	54	”	"	PUNCT
cjel-3568	1509	55	times	time	NOUN
cjel-3568	1509	56	the	the	DET
cjel-3568	1509	57	ptc	ptc	PROPN
cjel-3568	1509	58	has	have	AUX
cjel-3568	1509	59	expired	expire	VERB
cjel-3568	1509	60	and	and	CCONJ
cjel-3568	1509	61	been	be	AUX
cjel-3568	1509	62	renewed	renew	VERB
cjel-3568	1509	63	)	)	PUNCT
cjel-3568	1509	64	;	;	PUNCT
cjel-3568	1509	65	see	see	VERB
cjel-3568	1509	66	also	also	ADV
cjel-3568	1509	67	cardwell	cardwell	PROPN
cjel-3568	1509	68	,	,	PUNCT
cjel-3568	1510	1	supra	supra	PROPN
cjel-3568	1510	2	note	note	PROPN
cjel-3568	1510	3	326	326	NUM
cjel-3568	1510	4	(	(	PUNCT
cjel-3568	1510	5	expressing	express	VERB
cjel-3568	1510	6	concern	concern	NOUN
cjel-3568	1510	7	that	that	SCONJ
cjel-3568	1510	8	the	the	DET
cjel-3568	1510	9	itc	itc	PROPN
cjel-3568	1510	10	might	might	AUX
cjel-3568	1510	11	expire	expire	VERB
cjel-3568	1510	12	at	at	ADP
cjel-3568	1510	13	the	the	DET
cjel-3568	1510	14	end	end	NOUN
cjel-3568	1510	15	of	of	ADP
cjel-3568	1510	16	2016	2016	NUM
cjel-3568	1510	17	)	)	PUNCT
cjel-3568	1510	18	.	.	PUNCT
cjel-3568	1511	1	353	353	NUM
cjel-3568	1511	2	.	.	PUNCT
cjel-3568	1511	3	see	see	VERB
cjel-3568	1511	4	i.r.c	i.r.c	NOUN
cjel-3568	1511	5	.	.	PUNCT
cjel-3568	1512	1	§	§	PROPN
cjel-3568	1512	2	7704	7704	NUM
cjel-3568	1512	3	(	(	PUNCT
cjel-3568	1512	4	2012	2012	NUM
cjel-3568	1512	5	)	)	PUNCT
cjel-3568	1512	6	.	.	PUNCT
cjel-3568	1513	1	note	note	VERB
cjel-3568	1513	2	the	the	DET
cjel-3568	1513	3	provision	provision	NOUN
cjel-3568	1513	4	is	be	AUX
cjel-3568	1513	5	within	within	ADP
cjel-3568	1513	6	the	the	DET
cjel-3568	1513	7	tax	tax	NOUN
cjel-3568	1513	8	code	code	NOUN
cjel-3568	1513	9	and	and	CCONJ
cjel-3568	1513	10	it	it	PRON
cjel-3568	1513	11	contains	contain	VERB
cjel-3568	1513	12	no	no	DET
cjel-3568	1513	13	sunset	sunset	NOUN
cjel-3568	1513	14	provisions	provision	NOUN
cjel-3568	1513	15	or	or	CCONJ
cjel-3568	1513	16	expiration	expiration	NOUN
cjel-3568	1513	17	date	date	NOUN
cjel-3568	1513	18	.	.	PUNCT
cjel-3568	1514	1	see	see	VERB
cjel-3568	1514	2	i	i	PRON
cjel-3568	1514	3	d.	d.	PROPN
cjel-3568	1514	4	354	354	NUM
cjel-3568	1514	5	.	.	PUNCT
cjel-3568	1515	1	see	see	VERB
cjel-3568	1515	2	emergency	emergency	NOUN
cjel-3568	1515	3	economic	economic	ADJ
cjel-3568	1515	4	stabilization	stabilization	NOUN
cjel-3568	1515	5	act	act	NOUN
cjel-3568	1515	6	of	of	ADP
cjel-3568	1515	7	2008	2008	NUM
cjel-3568	1515	8	,	,	PUNCT
cjel-3568	1515	9	pub	pub	NOUN
cjel-3568	1515	10	.	.	PUNCT
cjel-3568	1516	1	l.	l.	PROPN
cjel-3568	1516	2	no	no	INTJ
cjel-3568	1516	3	.	.	PROPN
cjel-3568	1517	1	110	110	NUM
cjel-3568	1517	2	-	-	SYM
cjel-3568	1517	3	343	343	NUM
cjel-3568	1517	4	,	,	PUNCT
cjel-3568	1517	5	§	§	PROPN
cjel-3568	1517	6	208(a	208(a	PROPN
cjel-3568	1517	7	)	)	PUNCT
cjel-3568	1517	8	,	,	PUNCT
cjel-3568	1517	9	122	122	NUM
cjel-3568	1517	10	stat	stat	NOUN
cjel-3568	1517	11	.	.	PUNCT
cjel-3568	1518	1	3765	3765	NUM
cjel-3568	1518	2	,	,	PUNCT
cjel-3568	1518	3	3840	3840	NUM
cjel-3568	1518	4	(	(	PUNCT
cjel-3568	1518	5	expanding	expand	VERB
cjel-3568	1518	6	the	the	DET
cjel-3568	1518	7	definition	definition	NOUN
cjel-3568	1518	8	of	of	ADP
cjel-3568	1518	9	“	"	PUNCT
cjel-3568	1518	10	qualifying	qualify	VERB
cjel-3568	1518	11	income	income	NOUN
cjel-3568	1518	12	”	"	PUNCT
cjel-3568	1518	13	to	to	PART
cjel-3568	1518	14	include	include	VERB
cjel-3568	1518	15	income	income	NOUN
cjel-3568	1518	16	or	or	CCONJ
cjel-3568	1518	17	gains	gain	NOUN
cjel-3568	1518	18	from	from	ADP
cjel-3568	1518	19	the	the	DET
cjel-3568	1518	20	transportation	transportation	NOUN
cjel-3568	1518	21	or	or	CCONJ
cjel-3568	1518	22	storage	storage	NOUN
cjel-3568	1518	23	of	of	ADP
cjel-3568	1518	24	certain	certain	ADJ
cjel-3568	1518	25	fuels	fuel	NOUN
cjel-3568	1518	26	)	)	PUNCT
cjel-3568	1518	27	.	.	PUNCT
cjel-3568	1519	1	the	the	DET
cjel-3568	1519	2	irs	irs	PROPN
cjel-3568	1519	3	has	have	AUX
cjel-3568	1519	4	issued	issue	VERB
cjel-3568	1519	5	a	a	DET
cjel-3568	1519	6	series	series	NOUN
cjel-3568	1519	7	of	of	ADP
cjel-3568	1519	8	private	private	ADJ
cjel-3568	1519	9	letter	letter	NOUN
cjel-3568	1519	10	rulings	ruling	NOUN
cjel-3568	1519	11	that	that	PRON
cjel-3568	1519	12	expand	expand	VERB
cjel-3568	1519	13	the	the	DET
cjel-3568	1519	14	definition	definition	NOUN
cjel-3568	1519	15	of	of	ADP
cjel-3568	1519	16	qualifying	qualify	VERB
cjel-3568	1519	17	income	income	NOUN
cjel-3568	1519	18	to	to	PART
cjel-3568	1519	19	include	include	VERB
cjel-3568	1519	20	a	a	DET
cjel-3568	1519	21	number	number	NOUN
cjel-3568	1519	22	of	of	ADP
cjel-3568	1519	23	activities	activity	NOUN
cjel-3568	1519	24	associated	associate	VERB
cjel-3568	1519	25	with	with	ADP
cjel-3568	1519	26	hydraulic	hydraulic	ADJ
cjel-3568	1519	27	fracturing	fracturing	NOUN
cjel-3568	1519	28	and	and	CCONJ
cjel-3568	1519	29	oil	oil	NOUN
cjel-3568	1519	30	and	and	CCONJ
cjel-3568	1519	31	gas	gas	NOUN
cjel-3568	1519	32	exploration	exploration	NOUN
cjel-3568	1519	33	.	.	PUNCT
cjel-3568	1520	1	see	see	VERB
cjel-3568	1520	2	i.r.s	i.r.s	NOUN
cjel-3568	1520	3	.	.	PUNCT
cjel-3568	1521	1	priv	priv	PROPN
cjel-3568	1521	2	.	.	PUNCT
cjel-3568	1522	1	ltr	ltr	PROPN
cjel-3568	1522	2	.	.	PUNCT
cjel-3568	1522	3	rul	rul	PROPN
cjel-3568	1522	4	.	.	PUNCT
cjel-3568	1522	5	201414004	201414004	NUM
cjel-3568	1522	6	(	(	PUNCT
cjel-3568	1522	7	sept	sept	PROPN
cjel-3568	1522	8	.	.	PROPN
cjel-3568	1522	9	11	11	NUM
cjel-3568	1522	10	,	,	PUNCT
cjel-3568	1522	11	2013	2013	NUM
cjel-3568	1522	12	)	)	PUNCT
cjel-3568	1522	13	(	(	PUNCT
cjel-3568	1522	14	addressing	address	VERB
cjel-3568	1522	15	income	income	NOUN
cjel-3568	1522	16	from	from	ADP
cjel-3568	1522	17	the	the	DET
cjel-3568	1522	18	wholesale	wholesale	ADJ
cjel-3568	1522	19	marketing	marketing	NOUN
cjel-3568	1522	20	and	and	CCONJ
cjel-3568	1522	21	transportation	transportation	NOUN
cjel-3568	1522	22	of	of	ADP
cjel-3568	1522	23	silica	silica	NOUN
cjel-3568	1522	24	for	for	ADP
cjel-3568	1522	25	hydraulic	hydraulic	ADJ
cjel-3568	1522	26	fracturing	fracturing	NOUN
cjel-3568	1522	27	to	to	ADP
cjel-3568	1522	28	customers	customer	NOUN
cjel-3568	1522	29	engaged	engage	VERB
cjel-3568	1522	30	in	in	ADP
cjel-3568	1522	31	the	the	DET
cjel-3568	1522	32	exploration	exploration	NOUN
cjel-3568	1522	33	and	and	CCONJ
cjel-3568	1522	34	production	production	NOUN
cjel-3568	1522	35	of	of	ADP
cjel-3568	1522	36	oil	oil	NOUN
cjel-3568	1522	37	and	and	CCONJ
cjel-3568	1522	38	natural	natural	ADJ
cjel-3568	1522	39	gas	gas	NOUN
cjel-3568	1522	40	)	)	PUNCT
cjel-3568	1522	41	;	;	PUNCT
cjel-3568	1522	42	i.r.s	i.r.s	PROPN
cjel-3568	1522	43	.	.	PUNCT
cjel-3568	1523	1	priv	priv	PROPN
cjel-3568	1523	2	.	.	PUNCT
cjel-3568	1524	1	ltr	ltr	PROPN
cjel-3568	1524	2	.	.	PUNCT
cjel-3568	1524	3	rul	rul	PROPN
cjel-3568	1524	4	.	.	PUNCT
cjel-3568	1525	1	201250003	201250003	NUM
cjel-3568	1525	2	(	(	PUNCT
cjel-3568	1525	3	sept	sept	PROPN
cjel-3568	1525	4	.	.	PROPN
cjel-3568	1525	5	6	6	NUM
cjel-3568	1525	6	,	,	PUNCT
cjel-3568	1525	7	2012	2012	NUM
cjel-3568	1525	8	)	)	PUNCT
cjel-3568	1525	9	(	(	PUNCT
cjel-3568	1525	10	addressing	address	VERB
cjel-3568	1525	11	income	income	NOUN
cjel-3568	1525	12	from	from	ADP
cjel-3568	1525	13	the	the	DET
cjel-3568	1525	14	lease	lease	NOUN
cjel-3568	1525	15	of	of	ADP
cjel-3568	1525	16	an	an	DET
cjel-3568	1525	17	offshore	offshore	ADJ
cjel-3568	1525	18	oil	oil	NOUN
cjel-3568	1525	19	and	and	CCONJ
cjel-3568	1525	20	gas	gas	NOUN
cjel-3568	1525	21	platform	platform	NOUN
cjel-3568	1525	22	(	(	PUNCT
cjel-3568	1525	23	along	along	ADP
cjel-3568	1525	24	with	with	ADP
cjel-3568	1525	25	related	related	ADJ
cjel-3568	1525	26	machinery	machinery	NOUN
cjel-3568	1525	27	and	and	CCONJ
cjel-3568	1525	28	equipment	equipment	NOUN
cjel-3568	1525	29	)	)	PUNCT
cjel-3568	1525	30	)	)	PUNCT
cjel-3568	1525	31	;	;	PUNCT
cjel-3568	1525	32	i.r.s	i.r.s	PROPN
cjel-3568	1525	33	.	.	PUNCT
cjel-3568	1526	1	priv	priv	PROPN
cjel-3568	1526	2	.	.	PUNCT
cjel-3568	1527	1	ltr	ltr	PROPN
cjel-3568	1527	2	.	.	PUNCT
cjel-3568	1527	3	rul	rul	PROPN
cjel-3568	1527	4	.	.	PUNCT
cjel-3568	1528	1	201227002	201227002	NUM
cjel-3568	1528	2	(	(	PUNCT
cjel-3568	1528	3	mar	mar	PROPN
cjel-3568	1528	4	.	.	PROPN
cjel-3568	1528	5	1	1	NUM
cjel-3568	1528	6	,	,	PUNCT
cjel-3568	1528	7	2012	2012	NUM
cjel-3568	1528	8	)	)	PUNCT
cjel-3568	1528	9	(	(	PUNCT
cjel-3568	1528	10	addressing	address	VERB
cjel-3568	1528	11	income	income	NOUN
cjel-3568	1528	12	from	from	ADP
cjel-3568	1528	13	the	the	DET
cjel-3568	1528	14	removal	removal	NOUN
cjel-3568	1528	15	,	,	PUNCT
cjel-3568	1528	16	treatment	treatment	NOUN
cjel-3568	1528	17	,	,	PUNCT
cjel-3568	1528	18	recycling	recycling	NOUN
cjel-3568	1528	19	,	,	PUNCT
cjel-3568	1528	20	and	and	CCONJ
cjel-3568	1528	21	disposal	disposal	NOUN
cjel-3568	1528	22	of	of	ADP
cjel-3568	1528	23	fracturing	fracture	VERB
cjel-3568	1528	24	flowback	flowback	NOUN
cjel-3568	1528	25	,	,	PUNCT
cjel-3568	1528	26	produced	produce	VERB
cjel-3568	1528	27	wastewater	wastewater	NOUN
cjel-3568	1528	28	,	,	PUNCT
cjel-3568	1528	29	and	and	CCONJ
cjel-3568	1528	30	other	other	ADJ
cjel-3568	1528	31	residual	residual	ADJ
cjel-3568	1528	32	waste	waste	NOUN
cjel-3568	1528	33	products	product	NOUN
cjel-3568	1528	34	from	from	ADP
cjel-3568	1528	35	oil	oil	NOUN
cjel-3568	1528	36	and	and	CCONJ
cjel-3568	1528	37	gas	gas	NOUN
cjel-3568	1528	38	well	well	NOUN
cjel-3568	1528	39	fracturing	fracturing	NOUN
cjel-3568	1528	40	)	)	PUNCT
cjel-3568	1528	41	;	;	PUNCT
cjel-3568	1528	42	i.r.s	i.r.s	PROPN
cjel-3568	1528	43	.	.	PUNCT
cjel-3568	1529	1	priv	priv	PROPN
cjel-3568	1529	2	.	.	PUNCT
cjel-3568	1530	1	ltr	ltr	PROPN
cjel-3568	1530	2	.	.	PUNCT
cjel-3568	1530	3	rul	rul	PROPN
cjel-3568	1530	4	.	.	PUNCT
cjel-3568	1531	1	201227001	201227001	NUM
cjel-3568	1531	2	(	(	PUNCT
cjel-3568	1531	3	mar	mar	PROPN
cjel-3568	1531	4	.	.	PROPN
cjel-3568	1531	5	1	1	NUM
cjel-3568	1531	6	,	,	PUNCT
cjel-3568	1531	7	2012	2012	NUM
cjel-3568	1531	8	)	)	PUNCT
cjel-3568	1531	9	(	(	PUNCT
cjel-3568	1531	10	addressing	address	VERB
cjel-3568	1531	11	income	income	NOUN
cjel-3568	1531	12	from	from	ADP
cjel-3568	1531	13	the	the	DET
cjel-3568	1531	14	transportation	transportation	NOUN
cjel-3568	1531	15	of	of	ADP
cjel-3568	1531	16	refined	refined	ADJ
cjel-3568	1531	17	petroleum	petroleum	NOUN
cjel-3568	1531	18	products	product	NOUN
cjel-3568	1531	19	and	and	CCONJ
cjel-3568	1531	20	other	other	ADJ
cjel-3568	1531	21	products	product	NOUN
cjel-3568	1531	22	to	to	ADP
cjel-3568	1531	23	customers	customer	NOUN
cjel-3568	1531	24	engaged	engage	VERB
cjel-3568	1531	25	in	in	ADP
cjel-3568	1531	26	drilling	drilling	NOUN
cjel-3568	1531	27	,	,	PUNCT
cjel-3568	1531	28	exploration	exploration	NOUN
cjel-3568	1531	29	and	and	CCONJ
cjel-3568	1531	30	production	production	NOUN
cjel-3568	1531	31	,	,	PUNCT
cjel-3568	1531	32	and	and	CCONJ
cjel-3568	1531	33	mining	mining	NOUN
cjel-3568	1531	34	activities	activity	NOUN
cjel-3568	1531	35	at	at	ADP
cjel-3568	1531	36	the	the	DET
cjel-3568	1531	37	site	site	NOUN
cjel-3568	1531	38	of	of	ADP
cjel-3568	1531	39	such	such	ADJ
cjel-3568	1531	40	activities	activity	NOUN
cjel-3568	1531	41	)	)	PUNCT
cjel-3568	1531	42	;	;	PUNCT
cjel-3568	1531	43	i.r.s	i.r.s	PROPN
cjel-3568	1531	44	.	.	PUNCT
cjel-3568	1532	1	priv	priv	PROPN
cjel-3568	1532	2	.	.	PUNCT
cjel-3568	1533	1	ltr	ltr	PROPN
cjel-3568	1533	2	.	.	PUNCT
cjel-3568	1533	3	rul	rul	PROPN
cjel-3568	1533	4	.	.	PUNCT
cjel-3568	1534	1	200909006	200909006	NUM
cjel-3568	1534	2	(	(	PUNCT
cjel-3568	1534	3	feb	feb	PROPN
cjel-3568	1534	4	.	.	PROPN
cjel-3568	1534	5	27	27	NUM
cjel-3568	1534	6	,	,	PUNCT
cjel-3568	1534	7	2009	2009	NUM
cjel-3568	1534	8	)	)	PUNCT
cjel-3568	1534	9	(	(	PUNCT
cjel-3568	1534	10	addressing	address	VERB
cjel-3568	1534	11	income	income	NOUN
cjel-3568	1534	12	from	from	ADP
cjel-3568	1534	13	licensing	license	VERB
cjel-3568	1534	14	seismic	seismic	ADJ
cjel-3568	1534	15	data	datum	NOUN
cjel-3568	1534	16	to	to	ADP
cjel-3568	1534	17	oil	oil	NOUN
cjel-3568	1534	18	and	and	CCONJ
cjel-3568	1534	19	gas	gas	NOUN
cjel-3568	1534	20	producers	producer	NOUN
cjel-3568	1534	21	)	)	PUNCT
cjel-3568	1534	22	.	.	PUNCT
cjel-3568	1535	1	in	in	ADP
cjel-3568	1535	2	may	may	PROPN
cjel-3568	1535	3	of	of	ADP
cjel-3568	1535	4	2015	2015	NUM
cjel-3568	1535	5	,	,	PUNCT
cjel-3568	1535	6	the	the	DET
cjel-3568	1535	7	irs	irs	PROPN
cjel-3568	1535	8	proposed	propose	VERB
cjel-3568	1535	9	new	new	ADJ
cjel-3568	1535	10	regulations	regulation	NOUN
cjel-3568	1535	11	on	on	ADP
cjel-3568	1535	12	qualifying	qualify	VERB
cjel-3568	1535	13	income	income	NOUN
cjel-3568	1535	14	under	under	ADP
cjel-3568	1535	15	§	§	PROPN
cjel-3568	1535	16	7701(d)(1)(e	7701(d)(1)(e	NUM
cjel-3568	1535	17	)	)	PUNCT
cjel-3568	1535	18	to	to	PART
cjel-3568	1535	19	clarify	clarify	VERB
cjel-3568	1535	20	the	the	DET
cjel-3568	1535	21	types	type	NOUN
cjel-3568	1535	22	of	of	ADP
cjel-3568	1535	23	activities	activity	NOUN
cjel-3568	1535	24	related	relate	VERB
cjel-3568	1535	25	to	to	ADP
cjel-3568	1535	26	exploration	exploration	NOUN
cjel-3568	1535	27	and	and	CCONJ
cjel-3568	1535	28	development	development	NOUN
cjel-3568	1535	29	,	,	PUNCT
cjel-3568	1535	30	mining	mining	NOUN
cjel-3568	1535	31	,	,	PUNCT
cjel-3568	1535	32	production	production	NOUN
cjel-3568	1535	33	,	,	PUNCT
cjel-3568	1535	34	refining	refining	NOUN
cjel-3568	1535	35	,	,	PUNCT
cjel-3568	1535	36	processing	processing	NOUN
cjel-3568	1535	37	,	,	PUNCT
cjel-3568	1535	38	or	or	CCONJ
cjel-3568	1535	39	a	a	DET
cjel-3568	1535	40	transportation	transportation	NOUN
cjel-3568	1535	41	or	or	CCONJ
cjel-3568	1535	42	marketing	marketing	NOUN
cjel-3568	1535	43	of	of	ADP
cjel-3568	1535	44	a	a	DET
cjel-3568	1535	45	mineral	mineral	NOUN
cjel-3568	1535	46	or	or	CCONJ
cjel-3568	1535	47	natural	natural	ADJ
cjel-3568	1535	48	resources	resource	NOUN
cjel-3568	1535	49	that	that	PRON
cjel-3568	1535	50	give	give	VERB
cjel-3568	1535	51	rise	rise	NOUN
cjel-3568	1535	52	to	to	ADP
cjel-3568	1535	53	qualifying	qualify	VERB
cjel-3568	1535	54	income	income	NOUN
cjel-3568	1535	55	.	.	PUNCT
cjel-3568	1536	1	see	see	VERB
cjel-3568	1536	2	80	80	NUM
cjel-3568	1536	3	fed	feed	VERB
cjel-3568	1536	4	.	.	PUNCT
cjel-3568	1537	1	reg	reg	PROPN
cjel-3568	1537	2	.	.	PROPN
cjel-3568	1538	1	25,970	25,970	NUM
cjel-3568	1538	2	(	(	PUNCT
cjel-3568	1538	3	may	may	PROPN
cjel-3568	1538	4	6	6	NUM
cjel-3568	1538	5	,	,	PUNCT
cjel-3568	1538	6	2015	2015	NUM
cjel-3568	1538	7	)	)	PUNCT
cjel-3568	1538	8	(	(	PUNCT
cjel-3568	1538	9	to	to	PART
cjel-3568	1538	10	be	be	AUX
cjel-3568	1538	11	codified	codify	VERB
cjel-3568	1538	12	at	at	ADP
cjel-3568	1538	13	26	26	NUM
cjel-3568	1538	14	c.f.r	c.f.r	NOUN
cjel-3568	1538	15	.	.	PUNCT
cjel-3568	1539	1	pt	pt	PROPN
cjel-3568	1539	2	.	.	PROPN
cjel-3568	1539	3	1	1	NUM
cjel-3568	1539	4	)	)	PUNCT
cjel-3568	1539	5	.	.	PUNCT
cjel-3568	1540	1	355	355	NUM
cjel-3568	1540	2	.	.	PUNCT
cjel-3568	1541	1	see	see	AUX
cjel-3568	1541	2	generally	generally	ADV
cjel-3568	1541	3	cong	cong	VERB
cjel-3568	1541	4	.	.	PUNCT
cjel-3568	1542	1	budget	budget	NOUN
cjel-3568	1542	2	office	office	PROPN
cjel-3568	1542	3	,	,	PUNCT
cjel-3568	1542	4	the	the	DET
cjel-3568	1542	5	budget	budget	NOUN
cjel-3568	1542	6	and	and	CCONJ
cjel-3568	1542	7	economic	economic	ADJ
cjel-3568	1542	8	outlook	outlook	NOUN
cjel-3568	1542	9	:	:	PUNCT
cjel-3568	1542	10	2014	2014	NUM
cjel-3568	1542	11	to	to	ADP
cjel-3568	1542	12	2024	2024	NUM
cjel-3568	1542	13	,	,	PUNCT
cjel-3568	1542	14	historical	historical	ADJ
cjel-3568	1542	15	budget	budget	NOUN
cjel-3568	1542	16	data	datum	NOUN
cjel-3568	1542	17	tbl.h-1	tbl.h-1	PROPN
cjel-3568	1542	18	(	(	PUNCT
cjel-3568	1542	19	2014	2014	NUM
cjel-3568	1542	20	)	)	PUNCT
cjel-3568	1542	21	,	,	PUNCT
cjel-3568	1542	22	https://www.cbo.gov/sites/default/	https://www.cbo.gov/sites/default/	PROPN
cjel-3568	1542	23	files/113th	files/113th	NOUN
cjel-3568	1542	24	-	-	PUNCT
cjel-3568	1542	25	congress-2013	congress-2013	ADJ
cjel-3568	1542	26	-	-	PUNCT
cjel-3568	1542	27	2014	2014	NUM
cjel-3568	1542	28	/	/	SYM
cjel-3568	1542	29	reports/45010/45010	reports/45010/45010	NOUN
cjel-3568	1542	30	-	-	PUNCT
cjel-3568	1542	31	breakout	breakout	NOUN
cjel-3568	1542	32	-	-	PUNCT
cjel-3568	1542	33	appendixh.pdf	appendixh.pdf	NOUN
cjel-3568	1542	34	[	[	X
cjel-3568	1542	35	https://perma.cc/jcp2-8h8f	https://perma.cc/jcp2-8h8f	NOUN
cjel-3568	1542	36	]	]	X
cjel-3568	1542	37	.	.	PUNCT
cjel-3568	1543	1	356	356	NUM
cjel-3568	1543	2	.	.	PUNCT
cjel-3568	1544	1	see	see	VERB
cjel-3568	1544	2	james	james	PROPN
cjel-3568	1544	3	q.	q.	PROPN
cjel-3568	1544	4	wilson	wilson	PROPN
cjel-3568	1544	5	,	,	PUNCT
cjel-3568	1544	6	the	the	DET
cjel-3568	1544	7	politics	politic	NOUN
cjel-3568	1544	8	of	of	ADP
cjel-3568	1544	9	regulation	regulation	NOUN
cjel-3568	1544	10	369	369	NUM
cjel-3568	1544	11	(	(	PUNCT
cjel-3568	1544	12	1982	1982	NUM
cjel-3568	1544	13	)	)	PUNCT
cjel-3568	1544	14	(	(	PUNCT
cjel-3568	1544	15	“	"	PUNCT
cjel-3568	1544	16	when	when	SCONJ
cjel-3568	1544	17	the	the	DET
cjel-3568	1544	18	benefits	benefit	NOUN
cjel-3568	1544	19	of	of	ADP
cjel-3568	1544	20	the	the	DET
cjel-3568	1544	21	prospective	prospective	ADJ
cjel-3568	1544	22	policy	policy	NOUN
cjel-3568	1544	23	are	be	AUX
cjel-3568	1544	24	concentrated	concentrate	VERB
cjel-3568	1544	25	but	but	CCONJ
cjel-3568	1544	26	the	the	DET
cjel-3568	1544	27	costs	cost	NOUN
cjel-3568	1544	28	are	be	AUX
cjel-3568	1544	29	widely	widely	ADV
cjel-3568	1544	30	distributed	distribute	VERB
cjel-3568	1544	31	,	,	PUNCT
cjel-3568	1544	32	client	client	NOUN
cjel-3568	1544	33	politics	politic	NOUN
cjel-3568	1544	34	is	be	AUX
cjel-3568	1544	35	likely	likely	ADJ
cjel-3568	1544	36	to	to	PART
cjel-3568	1544	37	result	result	VERB
cjel-3568	1544	38	.	.	PUNCT
cjel-3568	1545	1	some	some	DET
cjel-3568	1545	2	small	small	ADJ
cjel-3568	1545	3	,	,	PUNCT
cjel-3568	1545	4	easily	easily	ADV
cjel-3568	1545	5	organized	organize	VERB
cjel-3568	1545	6	group	group	NOUN
cjel-3568	1545	7	will	will	AUX
cjel-3568	1545	8	benefit	benefit	VERB
cjel-3568	1545	9	and	and	CCONJ
cjel-3568	1545	10	thus	thus	ADV
cjel-3568	1545	11	has	have	VERB
cjel-3568	1545	12	a	a	DET
cjel-3568	1545	13	powerful	powerful	ADJ
cjel-3568	1545	14	incentive	incentive	NOUN
cjel-3568	1545	15	to	to	PART
cjel-3568	1545	16	organize	organize	VERB
cjel-3568	1545	17	and	and	CCONJ
cjel-3568	1545	18	lobby	lobby	VERB
cjel-3568	1545	19	;	;	PUNCT
cjel-3568	1545	20	the	the	DET
cjel-3568	1545	21	costs	cost	NOUN
cjel-3568	1545	22	of	of	ADP
cjel-3568	1545	23	the	the	DET
cjel-3568	1545	24	benefit	benefit	NOUN
cjel-3568	1545	25	are	be	AUX
cjel-3568	1545	26	distributed	distribute	VERB
cjel-3568	1545	27	at	at	ADP
cjel-3568	1545	28	a	a	DET
cjel-3568	1545	29	low	low	ADJ
cjel-3568	1545	30	per	per	ADP
cjel-3568	1545	31	capita	capita	NOUN
cjel-3568	1545	32	2016	2016	NUM
cjel-3568	1545	33	]	]	PUNCT
cjel-3568	1545	34	picking	pick	VERB
cjel-3568	1545	35	winners	winner	NOUN
cjel-3568	1545	36	and	and	CCONJ
cjel-3568	1545	37	losers	loser	NOUN
cjel-3568	1545	38	117	117	NUM
cjel-3568	1545	39	legislation	legislation	NOUN
cjel-3568	1545	40	is	be	AUX
cjel-3568	1545	41	easy	easy	ADJ
cjel-3568	1545	42	to	to	PART
cjel-3568	1545	43	enact	enact	VERB
cjel-3568	1545	44	,	,	PUNCT
cjel-3568	1545	45	maintain	maintain	VERB
cjel-3568	1545	46	,	,	PUNCT
cjel-3568	1545	47	and	and	CCONJ
cjel-3568	1545	48	extend.357	extend.357	VERB
cjel-3568	1545	49	tax	tax	NOUN
cjel-3568	1545	50	subsidies	subsidy	NOUN
cjel-3568	1545	51	for	for	ADP
cjel-3568	1545	52	fossil	fossil	ADJ
cjel-3568	1545	53	fuels	fuel	NOUN
cjel-3568	1545	54	are	be	AUX
cjel-3568	1545	55	a	a	DET
cjel-3568	1545	56	good	good	ADJ
cjel-3568	1545	57	example	example	NOUN
cjel-3568	1545	58	of	of	ADP
cjel-3568	1545	59	the	the	DET
cjel-3568	1545	60	legislative	legislative	ADJ
cjel-3568	1545	61	product	product	NOUN
cjel-3568	1545	62	of	of	ADP
cjel-3568	1545	63	“	"	PUNCT
cjel-3568	1545	64	client	client	NOUN
cjel-3568	1545	65	politics	politic	NOUN
cjel-3568	1545	66	.	.	PUNCT
cjel-3568	1546	1	”358	”358	VERB
cjel-3568	1546	2	the	the	DET
cjel-3568	1546	3	first	first	ADJ
cjel-3568	1546	4	subsidies	subsidy	NOUN
cjel-3568	1546	5	for	for	ADP
cjel-3568	1546	6	fossil	fossil	ADJ
cjel-3568	1546	7	fuels	fuel	NOUN
cjel-3568	1546	8	date	date	NOUN
cjel-3568	1546	9	to	to	ADP
cjel-3568	1546	10	the	the	DET
cjel-3568	1546	11	early	early	ADJ
cjel-3568	1546	12	years	year	NOUN
cjel-3568	1546	13	of	of	ADP
cjel-3568	1546	14	the	the	DET
cjel-3568	1546	15	income	income	NOUN
cjel-3568	1546	16	tax	tax	NOUN
cjel-3568	1546	17	,	,	PUNCT
cjel-3568	1546	18	when	when	SCONJ
cjel-3568	1546	19	the	the	DET
cjel-3568	1546	20	fossil	fossil	NOUN
cjel-3568	1546	21	fuel	fuel	NOUN
cjel-3568	1546	22	industry	industry	NOUN
cjel-3568	1546	23	could	could	AUX
cjel-3568	1546	24	enjoy	enjoy	VERB
cjel-3568	1546	25	concentrated	concentrated	ADJ
cjel-3568	1546	26	benefits	benefit	NOUN
cjel-3568	1546	27	,	,	PUNCT
cjel-3568	1546	28	the	the	DET
cjel-3568	1546	29	costs	cost	NOUN
cjel-3568	1546	30	were	be	AUX
cjel-3568	1546	31	diffuse	diffuse	ADJ
cjel-3568	1546	32	and	and	CCONJ
cjel-3568	1546	33	borne	bear	VERB
cjel-3568	1546	34	generally,359	generally,359	PROPN
cjel-3568	1547	1	and	and	CCONJ
cjel-3568	1547	2	the	the	DET
cjel-3568	1547	3	environmental	environmental	ADJ
cjel-3568	1547	4	and	and	CCONJ
cjel-3568	1547	5	health	health	NOUN
cjel-3568	1547	6	costs	cost	NOUN
cjel-3568	1547	7	would	would	AUX
cjel-3568	1547	8	not	not	PART
cjel-3568	1547	9	be	be	AUX
cjel-3568	1547	10	known	know	VERB
cjel-3568	1547	11	until	until	SCONJ
cjel-3568	1547	12	the	the	DET
cjel-3568	1547	13	1980s.360	1980s.360	NUM
cjel-3568	1547	14	tax	tax	NOUN
cjel-3568	1547	15	subsidies	subsidy	NOUN
cjel-3568	1547	16	for	for	ADP
cjel-3568	1547	17	old	old	ADJ
cjel-3568	1547	18	technologies	technology	NOUN
cjel-3568	1547	19	embedded	embed	VERB
cjel-3568	1547	20	in	in	ADP
cjel-3568	1547	21	the	the	DET
cjel-3568	1547	22	tax	tax	NOUN
cjel-3568	1547	23	code	code	NOUN
cjel-3568	1547	24	enjoy	enjoy	VERB
cjel-3568	1547	25	favorable	favorable	ADJ
cjel-3568	1547	26	treatment	treatment	NOUN
cjel-3568	1547	27	for	for	ADP
cjel-3568	1547	28	two	two	NUM
cjel-3568	1547	29	other	other	ADJ
cjel-3568	1547	30	reasons	reason	NOUN
cjel-3568	1547	31	.	.	PUNCT
cjel-3568	1548	1	they	they	PRON
cjel-3568	1548	2	benefit	benefit	VERB
cjel-3568	1548	3	from	from	ADP
cjel-3568	1548	4	being	be	AUX
cjel-3568	1548	5	prior	prior	ADV
cjel-3568	1548	6	in	in	ADP
cjel-3568	1548	7	time	time	NOUN
cjel-3568	1548	8	,	,	PUNCT
cjel-3568	1548	9	obtaining	obtain	VERB
cjel-3568	1548	10	a	a	DET
cjel-3568	1548	11	“	"	PUNCT
cjel-3568	1548	12	firstmover	firstmover	NOUN
cjel-3568	1548	13	advantage	advantage	NOUN
cjel-3568	1548	14	”	"	PUNCT
cjel-3568	1548	15	in	in	ADP
cjel-3568	1548	16	the	the	DET
cjel-3568	1548	17	context	context	NOUN
cjel-3568	1548	18	of	of	ADP
cjel-3568	1548	19	rent	rent	NOUN
cjel-3568	1548	20	-	-	PUNCT
cjel-3568	1548	21	seeking	seek	VERB
cjel-3568	1548	22	activities.361	activities.361	NOUN
cjel-3568	1548	23	congress	congress	PROPN
cjel-3568	1548	24	offers	offer	VERB
cjel-3568	1548	25	fossil	fossil	ADJ
cjel-3568	1548	26	fuels	fuel	NOUN
cjel-3568	1548	27	financial	financial	ADJ
cjel-3568	1548	28	support	support	NOUN
cjel-3568	1548	29	at	at	ADP
cjel-3568	1548	30	levels	level	NOUN
cjel-3568	1548	31	that	that	PRON
cjel-3568	1548	32	are	be	AUX
cjel-3568	1548	33	nearly	nearly	ADV
cjel-3568	1548	34	twice	twice	DET
cjel-3568	1548	35	those	those	PRON
cjel-3568	1548	36	provided	provide	VERB
cjel-3568	1548	37	to	to	PART
cjel-3568	1548	38	renewable	renewable	VERB
cjel-3568	1548	39	energy	energy	NOUN
cjel-3568	1548	40	resources.362	resources.362	PROPN
cjel-3568	1548	41	rate	rate	NOUN
cjel-3568	1548	42	over	over	ADP
cjel-3568	1548	43	a	a	DET
cjel-3568	1548	44	large	large	ADJ
cjel-3568	1548	45	number	number	NOUN
cjel-3568	1548	46	of	of	ADP
cjel-3568	1548	47	people	people	NOUN
cjel-3568	1548	48	,	,	PUNCT
cjel-3568	1548	49	and	and	CCONJ
cjel-3568	1548	50	hence	hence	ADV
cjel-3568	1548	51	they	they	PRON
cjel-3568	1548	52	have	have	VERB
cjel-3568	1548	53	little	little	ADJ
cjel-3568	1548	54	incentive	incentive	NOUN
cjel-3568	1548	55	to	to	PART
cjel-3568	1548	56	organize	organize	VERB
cjel-3568	1548	57	in	in	ADP
cjel-3568	1548	58	opposition	opposition	NOUN
cjel-3568	1548	59	—	—	PUNCT
cjel-3568	1548	60	if	if	SCONJ
cjel-3568	1548	61	,	,	PUNCT
cjel-3568	1548	62	indeed	indeed	ADV
cjel-3568	1548	63	,	,	PUNCT
cjel-3568	1548	64	they	they	PRON
cjel-3568	1548	65	even	even	ADV
cjel-3568	1548	66	hear	hear	VERB
cjel-3568	1548	67	of	of	ADP
cjel-3568	1548	68	the	the	DET
cjel-3568	1548	69	policy	policy	NOUN
cjel-3568	1548	70	.	.	PUNCT
cjel-3568	1549	1	as	as	SCONJ
cjel-3568	1549	2	we	we	PRON
cjel-3568	1549	3	shall	shall	AUX
cjel-3568	1549	4	see	see	VERB
cjel-3568	1549	5	,	,	PUNCT
cjel-3568	1549	6	however	however	ADV
cjel-3568	1549	7	,	,	PUNCT
cjel-3568	1549	8	an	an	DET
cjel-3568	1549	9	important	important	ADJ
cjel-3568	1549	10	organizational	organizational	ADJ
cjel-3568	1549	11	change	change	NOUN
cjel-3568	1549	12	has	have	AUX
cjel-3568	1549	13	occurred	occur	VERB
cjel-3568	1549	14	that	that	PRON
cjel-3568	1549	15	has	have	AUX
cjel-3568	1549	16	altered	alter	VERB
cjel-3568	1549	17	the	the	DET
cjel-3568	1549	18	normal	normal	ADJ
cjel-3568	1549	19	advantage	advantage	NOUN
cjel-3568	1549	20	enjoyed	enjoy	VERB
cjel-3568	1549	21	by	by	ADP
cjel-3568	1549	22	the	the	DET
cjel-3568	1549	23	client	client	NOUN
cjel-3568	1549	24	group	group	NOUN
cjel-3568	1549	25	in	in	ADP
cjel-3568	1549	26	these	these	DET
cjel-3568	1549	27	circumstances	circumstance	NOUN
cjel-3568	1549	28	—	—	PUNCT
cjel-3568	1549	29	the	the	DET
cjel-3568	1549	30	emergence	emergence	NOUN
cjel-3568	1549	31	of	of	ADP
cjel-3568	1549	32	‘	'	PUNCT
cjel-3568	1549	33	watchdog	watchdog	NOUN
cjel-3568	1549	34	’	'	PUNCT
cjel-3568	1549	35	or	or	CCONJ
cjel-3568	1549	36	‘	'	PUNCT
cjel-3568	1549	37	public	public	ADJ
cjel-3568	1549	38	interest	interest	NOUN
cjel-3568	1549	39	’	'	PUNCT
cjel-3568	1549	40	associations	association	NOUN
cjel-3568	1549	41	that	that	PRON
cjel-3568	1549	42	have	have	AUX
cjel-3568	1549	43	devised	devise	VERB
cjel-3568	1549	44	ways	way	NOUN
cjel-3568	1549	45	of	of	ADP
cjel-3568	1549	46	maintaining	maintain	VERB
cjel-3568	1549	47	themselves	themselves	PRON
cjel-3568	1549	48	without	without	ADP
cjel-3568	1549	49	having	have	VERB
cjel-3568	1549	50	to	to	PART
cjel-3568	1549	51	recruit	recruit	VERB
cjel-3568	1549	52	and	and	CCONJ
cjel-3568	1549	53	organize	organize	VERB
cjel-3568	1549	54	the	the	DET
cjel-3568	1549	55	people	people	NOUN
cjel-3568	1549	56	who	who	PRON
cjel-3568	1549	57	will	will	AUX
cjel-3568	1549	58	be	be	AUX
cjel-3568	1549	59	affected	affect	VERB
cjel-3568	1549	60	by	by	ADP
cjel-3568	1549	61	a	a	DET
cjel-3568	1549	62	policy	policy	NOUN
cjel-3568	1549	63	.	.	PUNCT
cjel-3568	1550	1	absent	absent	ADJ
cjel-3568	1550	2	such	such	ADJ
cjel-3568	1550	3	watchdog	watchdog	NOUN
cjel-3568	1550	4	organizations	organization	NOUN
cjel-3568	1550	5	,	,	PUNCT
cjel-3568	1550	6	however	however	ADV
cjel-3568	1550	7	,	,	PUNCT
cjel-3568	1550	8	client	client	NOUN
cjel-3568	1550	9	politics	politic	NOUN
cjel-3568	1550	10	produces	produce	VERB
cjel-3568	1550	11	regulatory	regulatory	ADJ
cjel-3568	1550	12	legislation	legislation	NOUN
cjel-3568	1550	13	that	that	PRON
cjel-3568	1550	14	most	most	ADV
cjel-3568	1550	15	nearly	nearly	ADV
cjel-3568	1550	16	approximates	approximate	VERB
cjel-3568	1550	17	the	the	DET
cjel-3568	1550	18	producer	producer	NOUN
cjel-3568	1550	19	dominance	dominance	NOUN
cjel-3568	1550	20	model	model	NOUN
cjel-3568	1550	21	.	.	PUNCT
cjel-3568	1551	1	countless	countless	ADJ
cjel-3568	1551	2	industries	industry	NOUN
cjel-3568	1551	3	and	and	CCONJ
cjel-3568	1551	4	occupations	occupation	NOUN
cjel-3568	1551	5	have	have	AUX
cjel-3568	1551	6	come	come	VERB
cjel-3568	1551	7	to	to	PART
cjel-3568	1551	8	enjoy	enjoy	VERB
cjel-3568	1551	9	subsidies	subsidy	NOUN
cjel-3568	1551	10	and	and	CCONJ
cjel-3568	1551	11	regulations	regulation	NOUN
cjel-3568	1551	12	that	that	PRON
cjel-3568	1551	13	,	,	PUNCT
cjel-3568	1551	14	in	in	ADP
cjel-3568	1551	15	effect	effect	NOUN
cjel-3568	1551	16	,	,	PUNCT
cjel-3568	1551	17	spare	spare	VERB
cjel-3568	1551	18	them	they	PRON
cjel-3568	1551	19	the	the	DET
cjel-3568	1551	20	full	full	ADJ
cjel-3568	1551	21	rigors	rigor	NOUN
cjel-3568	1551	22	of	of	ADP
cjel-3568	1551	23	economic	economic	ADJ
cjel-3568	1551	24	competition	competition	NOUN
cjel-3568	1551	25	.	.	PUNCT
cjel-3568	1551	26	”	"	PUNCT
cjel-3568	1551	27	)	)	PUNCT
cjel-3568	1551	28	.	.	PUNCT
cjel-3568	1552	1	357	357	NUM
cjel-3568	1552	2	.	.	PUNCT
cjel-3568	1552	3	see	see	VERB
cjel-3568	1552	4	i	i	PRON
cjel-3568	1552	5	d.	d.	PROPN
cjel-3568	1552	6	358	358	NUM
cjel-3568	1552	7	.	.	PUNCT
cjel-3568	1553	1	see	see	VERB
cjel-3568	1553	2	i	i	PRON
cjel-3568	1553	3	d.	d.	PROPN
cjel-3568	1553	4	359	359	NUM
cjel-3568	1553	5	.	.	PUNCT
cjel-3568	1554	1	tax	tax	NOUN
cjel-3568	1554	2	expenditures	expenditure	NOUN
cjel-3568	1554	3	reduce	reduce	VERB
cjel-3568	1554	4	the	the	DET
cjel-3568	1554	5	tax	tax	NOUN
cjel-3568	1554	6	base	base	NOUN
cjel-3568	1554	7	and	and	CCONJ
cjel-3568	1554	8	shift	shift	VERB
cjel-3568	1554	9	the	the	DET
cjel-3568	1554	10	costs	cost	NOUN
cjel-3568	1554	11	of	of	ADP
cjel-3568	1554	12	government	government	NOUN
cjel-3568	1554	13	to	to	ADP
cjel-3568	1554	14	others	other	NOUN
cjel-3568	1554	15	.	.	PUNCT
cjel-3568	1555	1	360	360	NUM
cjel-3568	1555	2	.	.	PUNCT
cjel-3568	1555	3	justin	justin	PROPN
cjel-3568	1555	4	gillis	gillis	PROPN
cjel-3568	1555	5	&	&	CCONJ
cjel-3568	1555	6	clifford	clifford	PROPN
cjel-3568	1555	7	krauss	krauss	PROPN
cjel-3568	1555	8	,	,	PUNCT
cjel-3568	1555	9	exxon	exxon	PROPN
cjel-3568	1555	10	mobil	mobil	PROPN
cjel-3568	1555	11	investigated	investigate	VERB
cjel-3568	1555	12	for	for	ADP
cjel-3568	1555	13	possible	possible	ADJ
cjel-3568	1555	14	climate	climate	NOUN
cjel-3568	1555	15	change	change	NOUN
cjel-3568	1555	16	lies	lie	VERB
cjel-3568	1555	17	by	by	ADP
cjel-3568	1555	18	new	new	PROPN
cjel-3568	1555	19	york	york	PROPN
cjel-3568	1555	20	attorney	attorney	PROPN
cjel-3568	1555	21	general	general	NOUN
cjel-3568	1555	22	,	,	PUNCT
cjel-3568	1555	23	n.y	n.y	PROPN
cjel-3568	1555	24	times	times	PROPN
cjel-3568	1555	25	(	(	PUNCT
cjel-3568	1555	26	nov	nov	PROPN
cjel-3568	1555	27	.	.	PROPN
cjel-3568	1555	28	5	5	NUM
cjel-3568	1555	29	,	,	PUNCT
cjel-3568	1555	30	2015	2015	NUM
cjel-3568	1555	31	)	)	PUNCT
cjel-3568	1555	32	,	,	PUNCT
cjel-3568	1555	33	http://www.nytimes.com/2015/	http://www.nytimes.com/2015/	PROPN
cjel-3568	1555	34	11/06	11/06	NUM
cjel-3568	1555	35	/	/	SYM
cjel-3568	1555	36	science	science	NOUN
cjel-3568	1555	37	/	/	SYM
cjel-3568	1555	38	exxon	exxon	PROPN
cjel-3568	1555	39	-	-	PUNCT
cjel-3568	1555	40	mobil	mobil	NOUN
cjel-3568	1555	41	-	-	PUNCT
cjel-3568	1555	42	under	under	ADP
cjel-3568	1555	43	-	-	PUNCT
cjel-3568	1555	44	investigation	investigation	NOUN
cjel-3568	1555	45	-	-	PUNCT
cjel-3568	1555	46	in	in	ADP
cjel-3568	1555	47	-	-	PUNCT
cjel-3568	1555	48	new	new	ADJ
cjel-3568	1555	49	-	-	PUNCT
cjel-3568	1555	50	york	york	NOUN
cjel-3568	1555	51	-	-	PUNCT
cjel-3568	1555	52	over	over	ADP
cjel-3568	1555	53	-	-	PUNCT
cjel-3568	1555	54	climate	climate	NOUN
cjel-3568	1555	55	-	-	PUNCT
cjel-3568	1555	56	statements.html	statements.html	NOUN
cjel-3568	1555	57	?	?	PUNCT
cjel-3568	1556	1	_	_	PUNCT
cjel-3568	1556	2	r=0	r=0	PROPN
cjel-3568	1557	1	[	[	X
cjel-3568	1557	2	https://perma.cc/kth4-tk4n	https://perma.cc/kth4-tk4n	X
cjel-3568	1557	3	]	]	PUNCT
cjel-3568	1557	4	;	;	PUNCT
cjel-3568	1557	5	sara	sara	PROPN
cjel-3568	1557	6	jerving	jerving	PROPN
cjel-3568	1557	7	,	,	PUNCT
cjel-3568	1557	8	et	et	PROPN
cjel-3568	1557	9	al	al	PROPN
cjel-3568	1557	10	.	.	PROPN
cjel-3568	1557	11	,	,	PUNCT
cjel-3568	1557	12	what	what	PRON
cjel-3568	1557	13	exxon	exxon	PROPN
cjel-3568	1557	14	knew	know	VERB
cjel-3568	1557	15	about	about	ADP
cjel-3568	1557	16	the	the	DET
cjel-3568	1557	17	earth	earth	NOUN
cjel-3568	1557	18	’s	’s	PART
cjel-3568	1557	19	melting	melt	VERB
cjel-3568	1557	20	arctic	arctic	PROPN
cjel-3568	1557	21	,	,	PUNCT
cjel-3568	1557	22	l.a	l.a	PROPN
cjel-3568	1557	23	.	.	PROPN
cjel-3568	1557	24	times	times	PROPN
cjel-3568	1557	25	(	(	PUNCT
cjel-3568	1557	26	oct	oct	PROPN
cjel-3568	1557	27	.	.	PROPN
cjel-3568	1557	28	9	9	NUM
cjel-3568	1557	29	,	,	PUNCT
cjel-3568	1557	30	2015	2015	NUM
cjel-3568	1557	31	)	)	PUNCT
cjel-3568	1557	32	,	,	PUNCT
cjel-3568	1557	33	http://graphics.latimes.com/exxon-arctic/	http://graphics.latimes.com/exxon-arctic/	PROPN
cjel-3568	1558	1	[	[	X
cjel-3568	1558	2	https://perma.cc/4752-6y5y	https://perma.cc/4752-6y5y	PROPN
cjel-3568	1558	3	]	]	PUNCT
cjel-3568	1558	4	(	(	PUNCT
cjel-3568	1558	5	“	"	PUNCT
cjel-3568	1558	6	today	today	NOUN
cjel-3568	1558	7	,	,	PUNCT
cjel-3568	1558	8	as	as	SCONJ
cjel-3568	1558	9	exxon	exxon	PROPN
cjel-3568	1558	10	’s	’s	PART
cjel-3568	1558	11	scientists	scientist	NOUN
cjel-3568	1558	12	predicted	predict	VERB
cjel-3568	1558	13	25	25	NUM
cjel-3568	1558	14	years	year	NOUN
cjel-3568	1558	15	ago	ago	ADV
cjel-3568	1558	16	,	,	PUNCT
cjel-3568	1558	17	canada	canada	PROPN
cjel-3568	1558	18	’s	’s	PART
cjel-3568	1558	19	northwest	northwest	PROPN
cjel-3568	1558	20	territories	territory	NOUN
cjel-3568	1558	21	has	have	AUX
cjel-3568	1558	22	experienced	experience	VERB
cjel-3568	1558	23	some	some	PRON
cjel-3568	1558	24	of	of	ADP
cjel-3568	1558	25	the	the	DET
cjel-3568	1558	26	most	most	ADV
cjel-3568	1558	27	dramatic	dramatic	ADJ
cjel-3568	1558	28	effects	effect	NOUN
cjel-3568	1558	29	of	of	ADP
cjel-3568	1558	30	global	global	ADJ
cjel-3568	1558	31	warming	warming	NOUN
cjel-3568	1558	32	.	.	PUNCT
cjel-3568	1558	33	”	"	PUNCT
cjel-3568	1558	34	)	)	PUNCT
cjel-3568	1558	35	;	;	PUNCT
cjel-3568	1558	36	avaneesh	avaneesh	PROPN
cjel-3568	1558	37	pandey	pandey	PROPN
cjel-3568	1558	38	,	,	PUNCT
cjel-3568	1558	39	exxonmobil	exxonmobil	PROPN
cjel-3568	1558	40	and	and	CCONJ
cjel-3568	1558	41	climate	climate	NOUN
cjel-3568	1558	42	change	change	NOUN
cjel-3568	1558	43	:	:	PUNCT
cjel-3568	1558	44	new	new	ADJ
cjel-3568	1558	45	documents	document	NOUN
cjel-3568	1558	46	reveal	reveal	VERB
cjel-3568	1558	47	oil	oil	NOUN
cjel-3568	1558	48	giant	giant	NOUN
cjel-3568	1558	49	knew	know	VERB
cjel-3568	1558	50	risks	risk	NOUN
cjel-3568	1558	51	but	but	CCONJ
cjel-3568	1558	52	continued	continue	VERB
cjel-3568	1558	53	to	to	PART
cjel-3568	1558	54	fund	fund	VERB
cjel-3568	1558	55	deniers	denier	NOUN
cjel-3568	1558	56	,	,	PUNCT
cjel-3568	1558	57	int’l	int’l	NUM
cjel-3568	1558	58	bus	bus	NOUN
cjel-3568	1558	59	.	.	PUNCT
cjel-3568	1559	1	times	times	PROPN
cjel-3568	1559	2	(	(	PUNCT
cjel-3568	1559	3	july	july	PROPN
cjel-3568	1559	4	9	9	NUM
cjel-3568	1559	5	,	,	PUNCT
cjel-3568	1559	6	2015	2015	NUM
cjel-3568	1559	7	)	)	PUNCT
cjel-3568	1559	8	,	,	PUNCT
cjel-3568	1559	9	http://www.ibtimes.com/exxonmobil-climate-change-new-documents-reveal-oil-giant-knewrisks-continued-fund-2000868	http://www.ibtimes.com/exxonmobil-climate-change-new-documents-reveal-oil-giant-knewrisks-continued-fund-2000868	VERB
cjel-3568	1559	10	[	[	X
cjel-3568	1559	11	https://perma.cc/cxf5-wapj	https://perma.cc/cxf5-wapj	X
cjel-3568	1559	12	]	]	X
cjel-3568	1559	13	(	(	PUNCT
cjel-3568	1559	14	“	"	PUNCT
cjel-3568	1559	15	in	in	ADP
cjel-3568	1559	16	the	the	DET
cjel-3568	1559	17	early	early	ADJ
cjel-3568	1559	18	1980s	1980s	NUM
cjel-3568	1559	19	,	,	PUNCT
cjel-3568	1559	20	when	when	SCONJ
cjel-3568	1559	21	climate	climate	NOUN
cjel-3568	1559	22	change	change	NOUN
cjel-3568	1559	23	and	and	CCONJ
cjel-3568	1559	24	the	the	DET
cjel-3568	1559	25	threats	threat	NOUN
cjel-3568	1559	26	associated	associate	VERB
cjel-3568	1559	27	with	with	ADP
cjel-3568	1559	28	it	it	PRON
cjel-3568	1559	29	were	be	AUX
cjel-3568	1559	30	largely	largely	ADV
cjel-3568	1559	31	confined	confine	VERB
cjel-3568	1559	32	to	to	ADP
cjel-3568	1559	33	the	the	DET
cjel-3568	1559	34	realm	realm	NOUN
cjel-3568	1559	35	of	of	ADP
cjel-3568	1559	36	science	science	NOUN
cjel-3568	1559	37	,	,	PUNCT
cjel-3568	1559	38	exxonmobil	exxonmobil	PROPN
cjel-3568	1559	39	—	—	PUNCT
cjel-3568	1559	40	one	one	NUM
cjel-3568	1559	41	of	of	ADP
cjel-3568	1559	42	the	the	DET
cjel-3568	1559	43	world	world	NOUN
cjel-3568	1559	44	’s	’s	PART
cjel-3568	1559	45	largest	large	ADJ
cjel-3568	1559	46	oil	oil	NOUN
cjel-3568	1559	47	companies	company	NOUN
cjel-3568	1559	48	—	—	PUNCT
cjel-3568	1559	49	was	be	AUX
cjel-3568	1559	50	not	not	PART
cjel-3568	1559	51	only	only	ADV
cjel-3568	1559	52	aware	aware	ADJ
cjel-3568	1559	53	of	of	ADP
cjel-3568	1559	54	the	the	DET
cjel-3568	1559	55	links	link	NOUN
cjel-3568	1559	56	between	between	ADP
cjel-3568	1559	57	fossil	fossil	ADJ
cjel-3568	1559	58	fuels	fuel	NOUN
cjel-3568	1559	59	and	and	CCONJ
cjel-3568	1559	60	global	global	ADJ
cjel-3568	1559	61	warming	warming	NOUN
cjel-3568	1559	62	,	,	PUNCT
cjel-3568	1559	63	it	it	PRON
cjel-3568	1559	64	was	be	AUX
cjel-3568	1559	65	also	also	ADV
cjel-3568	1559	66	actively	actively	ADV
cjel-3568	1559	67	trying	try	VERB
cjel-3568	1559	68	to	to	PART
cjel-3568	1559	69	promote	promote	VERB
cjel-3568	1559	70	climate	climate	NOUN
cjel-3568	1559	71	change	change	NOUN
cjel-3568	1559	72	denial	denial	NOUN
cjel-3568	1559	73	among	among	ADP
cjel-3568	1559	74	the	the	DET
cjel-3568	1559	75	general	general	ADJ
cjel-3568	1559	76	public	public	NOUN
cjel-3568	1559	77	,	,	PUNCT
cjel-3568	1559	78	newly	newly	ADV
cjel-3568	1559	79	-	-	PUNCT
cjel-3568	1559	80	discovered	discover	VERB
cjel-3568	1559	81	emails	email	NOUN
cjel-3568	1559	82	indicate	indicate	VERB
cjel-3568	1559	83	.	.	PUNCT
cjel-3568	1559	84	”	"	PUNCT
cjel-3568	1559	85	)	)	PUNCT
cjel-3568	1559	86	.	.	PUNCT
cjel-3568	1560	1	361	361	X
cjel-3568	1560	2	.	.	PUNCT
cjel-3568	1561	1	the	the	DET
cjel-3568	1561	2	first	first	ADJ
cjel-3568	1561	3	firm	firm	NOUN
cjel-3568	1561	4	to	to	PART
cjel-3568	1561	5	enter	enter	VERB
cjel-3568	1561	6	a	a	DET
cjel-3568	1561	7	market	market	NOUN
cjel-3568	1561	8	may	may	AUX
cjel-3568	1561	9	later	later	ADV
cjel-3568	1561	10	dominate	dominate	VERB
cjel-3568	1561	11	the	the	DET
cjel-3568	1561	12	market	market	NOUN
cjel-3568	1561	13	because	because	SCONJ
cjel-3568	1561	14	they	they	PRON
cjel-3568	1561	15	were	be	AUX
cjel-3568	1561	16	the	the	DET
cjel-3568	1561	17	first	first	ADJ
cjel-3568	1561	18	to	to	PART
cjel-3568	1561	19	access	access	VERB
cjel-3568	1561	20	and	and	CCONJ
cjel-3568	1561	21	control	control	VERB
cjel-3568	1561	22	key	key	ADJ
cjel-3568	1561	23	resources	resource	NOUN
cjel-3568	1561	24	.	.	PUNCT
cjel-3568	1562	1	see	see	VERB
cjel-3568	1562	2	fernando	fernando	PROPN
cjel-3568	1562	3	suarez	suarez	PROPN
cjel-3568	1562	4	&	&	CCONJ
cjel-3568	1562	5	gianvito	gianvito	PROPN
cjel-3568	1562	6	lanzolla	lanzolla	PROPN
cjel-3568	1562	7	,	,	PUNCT
cjel-3568	1562	8	the	the	DET
cjel-3568	1562	9	half	half	ADJ
cjel-3568	1562	10	-	-	PUNCT
cjel-3568	1562	11	truth	truth	NOUN
cjel-3568	1562	12	of	of	ADP
cjel-3568	1562	13	first	first	ADJ
cjel-3568	1562	14	-	-	PUNCT
cjel-3568	1562	15	mover	mover	NOUN
cjel-3568	1562	16	advantage	advantage	NOUN
cjel-3568	1562	17	,	,	PUNCT
cjel-3568	1562	18	harv	harv	NOUN
cjel-3568	1562	19	.	.	PUNCT
cjel-3568	1563	1	bus	bus	NOUN
cjel-3568	1563	2	.	.	PUNCT
cjel-3568	1564	1	rev	rev	PROPN
cjel-3568	1564	2	.	.	PUNCT
cjel-3568	1565	1	(	(	PUNCT
cjel-3568	1565	2	april	april	PROPN
cjel-3568	1565	3	2005	2005	NUM
cjel-3568	1565	4	)	)	PUNCT
cjel-3568	1565	5	,	,	PUNCT
cjel-3568	1565	6	https://hbr.org	https://hbr.org	NOUN
cjel-3568	1565	7	/2005/04	/2005/04	PUNCT
cjel-3568	1565	8	/	/	SYM
cjel-3568	1565	9	the	the	DET
cjel-3568	1565	10	-	-	PUNCT
cjel-3568	1565	11	half	half	NOUN
cjel-3568	1565	12	-	-	PUNCT
cjel-3568	1565	13	truth	truth	NOUN
cjel-3568	1565	14	-	-	PUNCT
cjel-3568	1565	15	of	of	ADP
cjel-3568	1565	16	-	-	PUNCT
cjel-3568	1565	17	first	first	ADJ
cjel-3568	1565	18	-	-	PUNCT
cjel-3568	1565	19	mover	mover	NOUN
cjel-3568	1565	20	-	-	PUNCT
cjel-3568	1565	21	advantage	advantage	NOUN
cjel-3568	1566	1	[	[	X
cjel-3568	1566	2	https://perma.cc/nn9v-q7gp	https://perma.cc/nn9v-q7gp	NOUN
cjel-3568	1566	3	]	]	PUNCT
cjel-3568	1566	4	.	.	PUNCT
cjel-3568	1567	1	362	362	NUM
cjel-3568	1567	2	.	.	PUNCT
cjel-3568	1568	1	see	see	VERB
cjel-3568	1568	2	staff	staff	NOUN
cjel-3568	1568	3	of	of	ADP
cjel-3568	1568	4	joint	joint	ADJ
cjel-3568	1568	5	comm	comm	NOUN
cjel-3568	1568	6	.	.	PUNCT
cjel-3568	1569	1	on	on	ADP
cjel-3568	1569	2	taxation	taxation	NOUN
cjel-3568	1569	3	,	,	PUNCT
cjel-3568	1569	4	supra	supra	PROPN
cjel-3568	1569	5	note	note	NOUN
cjel-3568	1569	6	194	194	NUM
cjel-3568	1569	7	(	(	PUNCT
cjel-3568	1569	8	indicating	indicate	VERB
cjel-3568	1569	9	that	that	SCONJ
cjel-3568	1569	10	the	the	DET
cjel-3568	1569	11	largest	large	ADJ
cjel-3568	1569	12	tax	tax	NOUN
cjel-3568	1569	13	subsidies	subsidy	NOUN
cjel-3568	1569	14	for	for	ADP
cjel-3568	1569	15	oil	oil	NOUN
cjel-3568	1569	16	and	and	CCONJ
cjel-3568	1569	17	gas	gas	NOUN
cjel-3568	1569	18	—	—	PUNCT
cjel-3568	1569	19	and	and	CCONJ
cjel-3568	1569	20	excluding	exclude	VERB
cjel-3568	1569	21	coal	coal	NOUN
cjel-3568	1569	22	subsidies	subsidy	NOUN
cjel-3568	1569	23	altogether	altogether	ADV
cjel-3568	1569	24	—	—	PUNCT
cjel-3568	1569	25	have	have	VERB
cjel-3568	1569	26	a	a	DET
cjel-3568	1569	27	revenue	revenue	NOUN
cjel-3568	1569	28	cost	cost	NOUN
cjel-3568	1569	29	that	that	PRON
cjel-3568	1569	30	is	be	AUX
cjel-3568	1569	31	twice	twice	ADV
cjel-3568	1569	32	as	as	ADV
cjel-3568	1569	33	large	large	ADJ
cjel-3568	1569	34	as	as	ADP
cjel-3568	1569	35	those	those	PRON
cjel-3568	1569	36	for	for	ADP
cjel-3568	1569	37	renewable	renewable	ADJ
cjel-3568	1569	38	energy	energy	NOUN
cjel-3568	1569	39	)	)	PUNCT
cjel-3568	1569	40	.	.	PUNCT
cjel-3568	1570	1	118	118	NUM
cjel-3568	1570	2	columbia	columbia	PROPN
cjel-3568	1570	3	journal	journal	PROPN
cjel-3568	1570	4	of	of	ADP
cjel-3568	1570	5	environmental	environmental	ADJ
cjel-3568	1570	6	law	law	NOUN
cjel-3568	1571	1	[	[	X
cjel-3568	1571	2	vol	vol	NOUN
cjel-3568	1571	3	.	.	PUNCT
cjel-3568	1572	1	41:1	41:1	NUM
cjel-3568	1572	2	tax	tax	NOUN
cjel-3568	1572	3	subsidies	subsidy	NOUN
cjel-3568	1572	4	for	for	ADP
cjel-3568	1572	5	renewable	renewable	ADJ
cjel-3568	1572	6	energy	energy	NOUN
cjel-3568	1572	7	,	,	PUNCT
cjel-3568	1572	8	on	on	ADP
cjel-3568	1572	9	the	the	DET
cjel-3568	1572	10	other	other	ADJ
cjel-3568	1572	11	hand	hand	NOUN
cjel-3568	1572	12	,	,	PUNCT
cjel-3568	1572	13	arose	arise	VERB
cjel-3568	1572	14	during	during	ADP
cjel-3568	1572	15	periods	period	NOUN
cjel-3568	1572	16	in	in	ADP
cjel-3568	1572	17	which	which	PRON
cjel-3568	1572	18	the	the	DET
cjel-3568	1572	19	dynamics	dynamic	NOUN
cjel-3568	1572	20	were	be	AUX
cjel-3568	1572	21	entirely	entirely	ADV
cjel-3568	1572	22	different	different	ADJ
cjel-3568	1572	23	.	.	PUNCT
cjel-3568	1573	1	proposals	proposal	NOUN
cjel-3568	1573	2	for	for	ADP
cjel-3568	1573	3	tax	tax	NOUN
cjel-3568	1573	4	subsidies	subsidy	NOUN
cjel-3568	1573	5	for	for	ADP
cjel-3568	1573	6	renewable	renewable	ADJ
cjel-3568	1573	7	energy	energy	NOUN
cjel-3568	1573	8	have	have	AUX
cjel-3568	1573	9	resulted	result	VERB
cjel-3568	1573	10	from	from	ADP
cjel-3568	1573	11	“	"	PUNCT
cjel-3568	1573	12	entrepreneurial	entrepreneurial	ADJ
cjel-3568	1573	13	politics,”363	politics,”363	NOUN
cjel-3568	1573	14	situations	situation	NOUN
cjel-3568	1573	15	in	in	ADP
cjel-3568	1573	16	which	which	PRON
cjel-3568	1573	17	the	the	DET
cjel-3568	1573	18	costs	cost	NOUN
cjel-3568	1573	19	of	of	ADP
cjel-3568	1573	20	change	change	NOUN
cjel-3568	1573	21	are	be	AUX
cjel-3568	1573	22	borne	bear	VERB
cjel-3568	1573	23	by	by	ADP
cjel-3568	1573	24	a	a	DET
cjel-3568	1573	25	smaller	small	ADJ
cjel-3568	1573	26	segment	segment	NOUN
cjel-3568	1573	27	of	of	ADP
cjel-3568	1573	28	society	society	NOUN
cjel-3568	1573	29	,	,	PUNCT
cjel-3568	1573	30	but	but	CCONJ
cjel-3568	1573	31	the	the	DET
cjel-3568	1573	32	costs	cost	NOUN
cjel-3568	1573	33	of	of	ADP
cjel-3568	1573	34	the	the	DET
cjel-3568	1573	35	status	status	NOUN
cjel-3568	1573	36	quo	quo	NOUN
cjel-3568	1573	37	are	be	AUX
cjel-3568	1573	38	borne	bear	VERB
cjel-3568	1573	39	in	in	ADP
cjel-3568	1573	40	small	small	ADJ
cjel-3568	1573	41	increments	increment	NOUN
cjel-3568	1573	42	by	by	ADP
cjel-3568	1573	43	a	a	DET
cjel-3568	1573	44	larger	large	ADJ
cjel-3568	1573	45	swath	swath	NOUN
cjel-3568	1573	46	of	of	ADP
cjel-3568	1573	47	society	society	NOUN
cjel-3568	1573	48	.	.	PUNCT
cjel-3568	1574	1	countries	country	NOUN
cjel-3568	1574	2	with	with	ADP
cjel-3568	1574	3	less	less	ADJ
cjel-3568	1574	4	wealth	wealth	NOUN
cjel-3568	1574	5	and	and	CCONJ
cjel-3568	1574	6	fewer	few	ADJ
cjel-3568	1574	7	resources	resource	NOUN
cjel-3568	1574	8	to	to	PART
cjel-3568	1574	9	adapt	adapt	VERB
cjel-3568	1574	10	or	or	CCONJ
cjel-3568	1574	11	mitigate	mitigate	VERB
cjel-3568	1574	12	the	the	DET
cjel-3568	1574	13	damage	damage	NOUN
cjel-3568	1574	14	will	will	AUX
cjel-3568	1574	15	likely	likely	ADV
cjel-3568	1574	16	suffer	suffer	VERB
cjel-3568	1574	17	the	the	DET
cjel-3568	1574	18	effects	effect	NOUN
cjel-3568	1574	19	of	of	ADP
cjel-3568	1574	20	climate	climate	NOUN
cjel-3568	1574	21	change	change	NOUN
cjel-3568	1574	22	disproportionately.364	disproportionately.364	NOUN
cjel-3568	1574	23	because	because	SCONJ
cjel-3568	1574	24	global	global	ADJ
cjel-3568	1574	25	warming	warming	NOUN
cjel-3568	1574	26	is	be	AUX
cjel-3568	1574	27	a	a	DET
cjel-3568	1574	28	stock	stock	NOUN
cjel-3568	1574	29	-	-	PUNCT
cjel-3568	1574	30	flow	flow	NOUN
cjel-3568	1574	31	problem,365	problem,365	PRON
cjel-3568	1574	32	the	the	DET
cjel-3568	1574	33	most	most	ADV
cjel-3568	1574	34	significant	significant	ADJ
cjel-3568	1574	35	impacts	impact	NOUN
cjel-3568	1574	36	from	from	ADP
cjel-3568	1574	37	global	global	ADJ
cjel-3568	1574	38	warming	warming	NOUN
cjel-3568	1574	39	are	be	AUX
cjel-3568	1574	40	363	363	NUM
cjel-3568	1574	41	.	.	PUNCT
cjel-3568	1575	1	see	see	PROPN
cjel-3568	1575	2	wilson	wilson	PROPN
cjel-3568	1575	3	,	,	PUNCT
cjel-3568	1575	4	supra	supra	PROPN
cjel-3568	1575	5	note	note	VERB
cjel-3568	1575	6	356	356	NUM
cjel-3568	1575	7	,	,	PUNCT
cjel-3568	1575	8	at	at	ADP
cjel-3568	1575	9	370	370	NUM
cjel-3568	1575	10	(	(	PUNCT
cjel-3568	1575	11	“	"	PUNCT
cjel-3568	1575	12	[	[	X
cjel-3568	1575	13	a	a	X
cjel-3568	1575	14	]	]	X
cjel-3568	1575	15	policy	policy	NOUN
cjel-3568	1575	16	may	may	AUX
cjel-3568	1575	17	be	be	AUX
cjel-3568	1575	18	proposed	propose	VERB
cjel-3568	1575	19	that	that	SCONJ
cjel-3568	1575	20	will	will	AUX
cjel-3568	1575	21	confer	confer	VERB
cjel-3568	1575	22	general	general	ADJ
cjel-3568	1575	23	(	(	PUNCT
cjel-3568	1575	24	though	though	SCONJ
cjel-3568	1575	25	perhaps	perhaps	ADV
cjel-3568	1575	26	small	small	ADJ
cjel-3568	1575	27	)	)	PUNCT
cjel-3568	1575	28	benefits	benefit	NOUN
cjel-3568	1575	29	at	at	ADP
cjel-3568	1575	30	a	a	DET
cjel-3568	1575	31	cost	cost	NOUN
cjel-3568	1575	32	to	to	PART
cjel-3568	1575	33	be	be	AUX
cjel-3568	1575	34	borne	bear	VERB
cjel-3568	1575	35	chiefly	chiefly	ADV
cjel-3568	1575	36	by	by	ADP
cjel-3568	1575	37	a	a	DET
cjel-3568	1575	38	small	small	ADJ
cjel-3568	1575	39	segment	segment	NOUN
cjel-3568	1575	40	of	of	ADP
cjel-3568	1575	41	society	society	NOUN
cjel-3568	1575	42	.	.	PUNCT
cjel-3568	1576	1	when	when	SCONJ
cjel-3568	1576	2	this	this	PRON
cjel-3568	1576	3	is	be	AUX
cjel-3568	1576	4	attempted	attempt	VERB
cjel-3568	1576	5	,	,	PUNCT
cjel-3568	1576	6	we	we	PRON
cjel-3568	1576	7	are	be	AUX
cjel-3568	1576	8	witnessing	witness	VERB
cjel-3568	1576	9	entrepreneurial	entrepreneurial	ADJ
cjel-3568	1576	10	politics	politic	NOUN
cjel-3568	1576	11	.	.	PUNCT
cjel-3568	1577	1	antipollution	antipollution	NOUN
cjel-3568	1577	2	and	and	CCONJ
cjel-3568	1577	3	auto	auto	NOUN
cjel-3568	1577	4	-	-	PUNCT
cjel-3568	1577	5	safety	safety	NOUN
cjel-3568	1577	6	bills	bill	NOUN
cjel-3568	1577	7	were	be	AUX
cjel-3568	1577	8	proposed	propose	VERB
cjel-3568	1577	9	to	to	PART
cjel-3568	1577	10	make	make	VERB
cjel-3568	1577	11	air	air	NOUN
cjel-3568	1577	12	cleaner	cleaner	NOUN
cjel-3568	1577	13	or	or	CCONJ
cjel-3568	1577	14	cars	car	NOUN
cjel-3568	1577	15	safer	safe	ADJ
cjel-3568	1577	16	for	for	ADP
cjel-3568	1577	17	everyone	everyone	PRON
cjel-3568	1577	18	at	at	ADP
cjel-3568	1577	19	an	an	DET
cjel-3568	1577	20	expense	expense	NOUN
cjel-3568	1577	21	that	that	PRON
cjel-3568	1577	22	was	be	AUX
cjel-3568	1577	23	imposed	impose	VERB
cjel-3568	1577	24	,	,	PUNCT
cjel-3568	1577	25	at	at	ADP
cjel-3568	1577	26	least	least	ADJ
cjel-3568	1577	27	initially	initially	ADV
cjel-3568	1577	28	,	,	PUNCT
cjel-3568	1577	29	on	on	ADP
cjel-3568	1577	30	particular	particular	ADJ
cjel-3568	1577	31	segments	segment	NOUN
cjel-3568	1577	32	of	of	ADP
cjel-3568	1577	33	industry	industry	NOUN
cjel-3568	1577	34	.	.	PUNCT
cjel-3568	1578	1	since	since	SCONJ
cjel-3568	1578	2	the	the	DET
cjel-3568	1578	3	incentive	incentive	NOUN
cjel-3568	1578	4	to	to	PART
cjel-3568	1578	5	organize	organize	VERB
cjel-3568	1578	6	is	be	AUX
cjel-3568	1578	7	strong	strong	ADJ
cjel-3568	1578	8	for	for	ADP
cjel-3568	1578	9	opponents	opponent	NOUN
cjel-3568	1578	10	of	of	ADP
cjel-3568	1578	11	the	the	DET
cjel-3568	1578	12	policy	policy	NOUN
cjel-3568	1578	13	,	,	PUNCT
cjel-3568	1578	14	but	but	CCONJ
cjel-3568	1578	15	weak	weak	ADJ
cjel-3568	1578	16	for	for	ADP
cjel-3568	1578	17	the	the	DET
cjel-3568	1578	18	beneficiaries	beneficiary	NOUN
cjel-3568	1578	19	,	,	PUNCT
cjel-3568	1578	20	and	and	CCONJ
cjel-3568	1578	21	since	since	SCONJ
cjel-3568	1578	22	the	the	DET
cjel-3568	1578	23	political	political	ADJ
cjel-3568	1578	24	system	system	NOUN
cjel-3568	1578	25	provides	provide	VERB
cjel-3568	1578	26	many	many	ADJ
cjel-3568	1578	27	points	point	NOUN
cjel-3568	1578	28	at	at	ADP
cjel-3568	1578	29	which	which	PRON
cjel-3568	1578	30	opposition	opposition	NOUN
cjel-3568	1578	31	can	can	AUX
cjel-3568	1578	32	be	be	AUX
cjel-3568	1578	33	registered	register	VERB
cjel-3568	1578	34	,	,	PUNCT
cjel-3568	1578	35	it	it	PRON
cjel-3568	1578	36	may	may	AUX
cjel-3568	1578	37	seem	seem	VERB
cjel-3568	1578	38	astonishing	astonishing	ADJ
cjel-3568	1578	39	that	that	SCONJ
cjel-3568	1578	40	regulatory	regulatory	ADJ
cjel-3568	1578	41	legislation	legislation	NOUN
cjel-3568	1578	42	of	of	ADP
cjel-3568	1578	43	this	this	DET
cjel-3568	1578	44	sort	sort	NOUN
cjel-3568	1578	45	is	be	AUX
cjel-3568	1578	46	ever	ever	ADV
cjel-3568	1578	47	passed	pass	VERB
cjel-3568	1578	48	.	.	PUNCT
cjel-3568	1579	1	it	it	PRON
cjel-3568	1579	2	is	be	AUX
cjel-3568	1579	3	,	,	PUNCT
cjel-3568	1579	4	and	and	CCONJ
cjel-3568	1579	5	with	with	ADP
cjel-3568	1579	6	growing	grow	VERB
cjel-3568	1579	7	frequency	frequency	NOUN
cjel-3568	1579	8	in	in	ADP
cjel-3568	1579	9	recent	recent	ADJ
cjel-3568	1579	10	years	year	NOUN
cjel-3568	1579	11	—	—	PUNCT
cjel-3568	1579	12	but	but	CCONJ
cjel-3568	1579	13	it	it	PRON
cjel-3568	1579	14	requires	require	VERB
cjel-3568	1579	15	the	the	DET
cjel-3568	1579	16	efforts	effort	NOUN
cjel-3568	1579	17	of	of	ADP
cjel-3568	1579	18	a	a	DET
cjel-3568	1579	19	skilled	skilled	ADJ
cjel-3568	1579	20	entrepreneur	entrepreneur	NOUN
cjel-3568	1579	21	who	who	PRON
cjel-3568	1579	22	can	can	AUX
cjel-3568	1579	23	mobilize	mobilize	VERB
cjel-3568	1579	24	latent	latent	ADJ
cjel-3568	1579	25	public	public	ADJ
cjel-3568	1579	26	sentiment	sentiment	NOUN
cjel-3568	1579	27	(	(	PUNCT
cjel-3568	1579	28	by	by	ADP
cjel-3568	1579	29	revealing	reveal	VERB
cjel-3568	1579	30	a	a	DET
cjel-3568	1579	31	scandal	scandal	NOUN
cjel-3568	1579	32	or	or	CCONJ
cjel-3568	1579	33	capitalizing	capitalize	VERB
cjel-3568	1579	34	on	on	ADP
cjel-3568	1579	35	a	a	DET
cjel-3568	1579	36	crisis	crisis	NOUN
cjel-3568	1579	37	)	)	PUNCT
cjel-3568	1579	38	,	,	PUNCT
cjel-3568	1579	39	put	put	VERB
cjel-3568	1579	40	the	the	DET
cjel-3568	1579	41	opponents	opponent	NOUN
cjel-3568	1579	42	of	of	ADP
cjel-3568	1579	43	the	the	DET
cjel-3568	1579	44	plan	plan	NOUN
cjel-3568	1579	45	publicly	publicly	ADV
cjel-3568	1579	46	on	on	ADP
cjel-3568	1579	47	the	the	DET
cjel-3568	1579	48	defensive	defensive	NOUN
cjel-3568	1579	49	(	(	PUNCT
cjel-3568	1579	50	by	by	ADP
cjel-3568	1579	51	accusing	accuse	VERB
cjel-3568	1579	52	them	they	PRON
cjel-3568	1579	53	of	of	ADP
cjel-3568	1579	54	deforming	deform	VERB
cjel-3568	1579	55	babies	baby	NOUN
cjel-3568	1579	56	or	or	CCONJ
cjel-3568	1579	57	killing	kill	VERB
cjel-3568	1579	58	motorists	motorist	NOUN
cjel-3568	1579	59	)	)	PUNCT
cjel-3568	1579	60	,	,	PUNCT
cjel-3568	1579	61	and	and	CCONJ
cjel-3568	1579	62	associate	associate	VERB
cjel-3568	1579	63	the	the	DET
cjel-3568	1579	64	legislation	legislation	NOUN
cjel-3568	1579	65	with	with	ADP
cjel-3568	1579	66	widely	widely	ADV
cjel-3568	1579	67	shared	share	VERB
cjel-3568	1579	68	values	value	NOUN
cjel-3568	1579	69	(	(	PUNCT
cjel-3568	1579	70	clean	clean	ADJ
cjel-3568	1579	71	air	air	NOUN
cjel-3568	1579	72	,	,	PUNCT
cjel-3568	1579	73	pure	pure	ADJ
cjel-3568	1579	74	water	water	NOUN
cjel-3568	1579	75	,	,	PUNCT
cjel-3568	1579	76	health	health	NOUN
cjel-3568	1579	77	,	,	PUNCT
cjel-3568	1579	78	and	and	CCONJ
cjel-3568	1579	79	safety	safety	NOUN
cjel-3568	1579	80	)	)	PUNCT
cjel-3568	1579	81	.	.	PUNCT
cjel-3568	1580	1	the	the	DET
cjel-3568	1580	2	entrepreneur	entrepreneur	NOUN
cjel-3568	1580	3	serves	serve	VERB
cjel-3568	1580	4	as	as	ADP
cjel-3568	1580	5	the	the	DET
cjel-3568	1580	6	vicarious	vicarious	ADJ
cjel-3568	1580	7	representative	representative	NOUN
cjel-3568	1580	8	of	of	ADP
cjel-3568	1580	9	groups	group	NOUN
cjel-3568	1580	10	not	not	PART
cjel-3568	1580	11	directly	directly	ADV
cjel-3568	1580	12	part	part	NOUN
cjel-3568	1580	13	of	of	ADP
cjel-3568	1580	14	the	the	DET
cjel-3568	1580	15	legislative	legislative	ADJ
cjel-3568	1580	16	process	process	NOUN
cjel-3568	1580	17	.	.	PUNCT
cjel-3568	1580	18	.	.	PUNCT
cjel-3568	1580	19	.	.	PUNCT
cjel-3568	1580	20	.	.	PUNCT
cjel-3568	1581	1	policy	policy	NOUN
cjel-3568	1581	2	entrepreneurs	entrepreneur	NOUN
cjel-3568	1581	3	and	and	CCONJ
cjel-3568	1581	4	their	their	PRON
cjel-3568	1581	5	allies	ally	NOUN
cjel-3568	1581	6	inside	inside	ADP
cjel-3568	1581	7	the	the	DET
cjel-3568	1581	8	government	government	NOUN
cjel-3568	1581	9	were	be	AUX
cjel-3568	1581	10	in	in	ADP
cjel-3568	1581	11	large	large	ADJ
cjel-3568	1581	12	measure	measure	NOUN
cjel-3568	1581	13	responsible	responsible	ADJ
cjel-3568	1581	14	for	for	ADP
cjel-3568	1581	15	the	the	DET
cjel-3568	1581	16	laws	law	NOUN
cjel-3568	1581	17	enforced	enforce	VERB
cjel-3568	1581	18	by	by	ADP
cjel-3568	1581	19	the	the	DET
cjel-3568	1581	20	environmental	environmental	PROPN
cjel-3568	1581	21	protection	protection	PROPN
cjel-3568	1581	22	agency	agency	NOUN
cjel-3568	1581	23	.	.	PUNCT
cjel-3568	1581	24	”	"	PUNCT
cjel-3568	1581	25	)	)	PUNCT
cjel-3568	1581	26	.	.	PUNCT
cjel-3568	1582	1	364	364	NUM
cjel-3568	1582	2	.	.	PUNCT
cjel-3568	1583	1	see	see	VERB
cjel-3568	1583	2	robert	robert	PROPN
cjel-3568	1583	3	mendelsohn	mendelsohn	PROPN
cjel-3568	1583	4	,	,	PUNCT
cjel-3568	1583	5	ariel	ariel	PROPN
cjel-3568	1583	6	dinar	dinar	PROPN
cjel-3568	1583	7	&	&	CCONJ
cjel-3568	1583	8	larry	larry	PROPN
cjel-3568	1583	9	williams	williams	PROPN
cjel-3568	1583	10	,	,	PUNCT
cjel-3568	1583	11	the	the	DET
cjel-3568	1583	12	distributional	distributional	ADJ
cjel-3568	1583	13	impact	impact	NOUN
cjel-3568	1583	14	of	of	ADP
cjel-3568	1583	15	climate	climate	NOUN
cjel-3568	1583	16	change	change	NOUN
cjel-3568	1583	17	on	on	ADP
cjel-3568	1583	18	rich	rich	ADJ
cjel-3568	1583	19	and	and	CCONJ
cjel-3568	1583	20	poor	poor	ADJ
cjel-3568	1583	21	countries	country	NOUN
cjel-3568	1583	22	,	,	PUNCT
cjel-3568	1583	23	11	11	NUM
cjel-3568	1583	24	envtl	envtl	NOUN
cjel-3568	1583	25	.	.	PUNCT
cjel-3568	1584	1	&	&	CCONJ
cjel-3568	1585	1	dev	dev	PROPN
cjel-3568	1585	2	.	.	PROPN
cjel-3568	1585	3	econ	econ	PROPN
cjel-3568	1585	4	.	.	PUNCT
cjel-3568	1586	1	159	159	NUM
cjel-3568	1586	2	,	,	PUNCT
cjel-3568	1586	3	161	161	NUM
cjel-3568	1586	4	(	(	PUNCT
cjel-3568	1586	5	2006	2006	NUM
cjel-3568	1586	6	)	)	PUNCT
cjel-3568	1586	7	(	(	PUNCT
cjel-3568	1586	8	“	"	PUNCT
cjel-3568	1586	9	the	the	DET
cjel-3568	1586	10	results	result	NOUN
cjel-3568	1586	11	[	[	X
cjel-3568	1586	12	of	of	ADP
cjel-3568	1586	13	our	our	PRON
cjel-3568	1586	14	study	study	NOUN
cjel-3568	1586	15	]	]	PUNCT
cjel-3568	1586	16	indicate	indicate	VERB
cjel-3568	1586	17	that	that	SCONJ
cjel-3568	1586	18	the	the	DET
cjel-3568	1586	19	poorest	poor	ADJ
cjel-3568	1586	20	half	half	NOUN
cjel-3568	1586	21	of	of	ADP
cjel-3568	1586	22	the	the	DET
cjel-3568	1586	23	world	world	NOUN
cjel-3568	1586	24	’s	’s	PART
cjel-3568	1586	25	nations	nation	NOUN
cjel-3568	1586	26	suffer	suffer	VERB
cjel-3568	1586	27	the	the	DET
cjel-3568	1586	28	bulk	bulk	NOUN
cjel-3568	1586	29	of	of	ADP
cjel-3568	1586	30	the	the	DET
cjel-3568	1586	31	damages	damage	NOUN
cjel-3568	1586	32	from	from	ADP
cjel-3568	1586	33	climate	climate	NOUN
cjel-3568	1586	34	change	change	NOUN
cjel-3568	1586	35	,	,	PUNCT
cjel-3568	1586	36	whereas	whereas	SCONJ
cjel-3568	1586	37	the	the	DET
cjel-3568	1586	38	wealthiest	wealthy	ADJ
cjel-3568	1586	39	quarter	quarter	NOUN
cjel-3568	1586	40	has	have	VERB
cjel-3568	1586	41	almost	almost	ADV
cjel-3568	1586	42	no	no	DET
cjel-3568	1586	43	net	net	ADJ
cjel-3568	1586	44	impacts	impact	NOUN
cjel-3568	1586	45	.	.	PUNCT
cjel-3568	1586	46	”	"	PUNCT
cjel-3568	1586	47	)	)	PUNCT
cjel-3568	1586	48	.	.	PUNCT
cjel-3568	1587	1	365	365	NUM
cjel-3568	1587	2	.	.	PUNCT
cjel-3568	1587	3	see	see	VERB
cjel-3568	1587	4	richard	richard	PROPN
cjel-3568	1587	5	j.	j.	PROPN
cjel-3568	1587	6	lazarus	lazarus	PROPN
cjel-3568	1587	7	,	,	PUNCT
cjel-3568	1587	8	super	super	ADJ
cjel-3568	1587	9	wicked	wicked	ADJ
cjel-3568	1587	10	problems	problem	NOUN
cjel-3568	1587	11	and	and	CCONJ
cjel-3568	1587	12	climate	climate	NOUN
cjel-3568	1587	13	change	change	NOUN
cjel-3568	1587	14	:	:	PUNCT
cjel-3568	1587	15	restraining	restrain	VERB
cjel-3568	1587	16	the	the	DET
cjel-3568	1587	17	present	present	NOUN
cjel-3568	1587	18	to	to	PART
cjel-3568	1587	19	liberate	liberate	VERB
cjel-3568	1587	20	the	the	DET
cjel-3568	1587	21	future	future	NOUN
cjel-3568	1587	22	,	,	PUNCT
cjel-3568	1587	23	94	94	NUM
cjel-3568	1587	24	cornell	cornell	PROPN
cjel-3568	1587	25	l.	l.	PROPN
cjel-3568	1587	26	rev	rev	PROPN
cjel-3568	1587	27	.	.	PROPN
cjel-3568	1587	28	1153	1153	NUM
cjel-3568	1587	29	,	,	PUNCT
cjel-3568	1587	30	1165–66	1165–66	NUM
cjel-3568	1587	31	(	(	PUNCT
cjel-3568	1587	32	2009	2009	NUM
cjel-3568	1587	33	)	)	PUNCT
cjel-3568	1587	34	.	.	PUNCT
cjel-3568	1588	1	global	global	ADJ
cjel-3568	1588	2	temperatures	temperature	NOUN
cjel-3568	1588	3	depend	depend	VERB
cjel-3568	1588	4	on	on	ADP
cjel-3568	1588	5	the	the	DET
cjel-3568	1588	6	concentration	concentration	NOUN
cjel-3568	1588	7	(	(	PUNCT
cjel-3568	1588	8	or	or	CCONJ
cjel-3568	1588	9	the	the	DET
cjel-3568	1588	10	“	"	PUNCT
cjel-3568	1588	11	stock	stock	NOUN
cjel-3568	1588	12	”	"	PUNCT
cjel-3568	1588	13	)	)	PUNCT
cjel-3568	1588	14	of	of	ADP
cjel-3568	1588	15	greenhouse	greenhouse	NOUN
cjel-3568	1588	16	gases	gas	NOUN
cjel-3568	1588	17	in	in	ADP
cjel-3568	1588	18	the	the	DET
cjel-3568	1588	19	atmosphere	atmosphere	NOUN
cjel-3568	1588	20	.	.	PUNCT
cjel-3568	1589	1	the	the	DET
cjel-3568	1589	2	stock	stock	NOUN
cjel-3568	1589	3	is	be	AUX
cjel-3568	1589	4	increased	increase	VERB
cjel-3568	1589	5	as	as	ADP
cjel-3568	1589	6	carbon	carbon	NOUN
cjel-3568	1589	7	dioxide	dioxide	NOUN
cjel-3568	1589	8	and	and	CCONJ
cjel-3568	1589	9	other	other	ADJ
cjel-3568	1589	10	greenhouse	greenhouse	NOUN
cjel-3568	1589	11	gases	gas	NOUN
cjel-3568	1589	12	“	"	PUNCT
cjel-3568	1589	13	flow	flow	NOUN
cjel-3568	1589	14	”	"	PUNCT
cjel-3568	1589	15	into	into	ADP
cjel-3568	1589	16	the	the	DET
cjel-3568	1589	17	atmosphere	atmosphere	NOUN
cjel-3568	1589	18	.	.	PUNCT
cjel-3568	1590	1	human	human	ADJ
cjel-3568	1590	2	activities	activity	NOUN
cjel-3568	1590	3	have	have	AUX
cjel-3568	1590	4	increased	increase	VERB
cjel-3568	1590	5	the	the	DET
cjel-3568	1590	6	rate	rate	NOUN
cjel-3568	1590	7	at	at	ADP
cjel-3568	1590	8	which	which	PRON
cjel-3568	1590	9	this	this	PRON
cjel-3568	1590	10	has	have	AUX
cjel-3568	1590	11	occurred	occur	VERB
cjel-3568	1590	12	,	,	PUNCT
cjel-3568	1590	13	primarily	primarily	ADV
cjel-3568	1590	14	by	by	ADP
cjel-3568	1590	15	burning	burn	VERB
cjel-3568	1590	16	fossil	fossil	NOUN
cjel-3568	1590	17	fuels	fuel	NOUN
cjel-3568	1590	18	.	.	PUNCT
cjel-3568	1591	1	the	the	DET
cjel-3568	1591	2	stock	stock	NOUN
cjel-3568	1591	3	decreases	decrease	VERB
cjel-3568	1591	4	as	as	ADP
cjel-3568	1591	5	carbon	carbon	NOUN
cjel-3568	1591	6	is	be	AUX
cjel-3568	1591	7	taken	take	VERB
cjel-3568	1591	8	out	out	ADP
cjel-3568	1591	9	of	of	ADP
cjel-3568	1591	10	the	the	DET
cjel-3568	1591	11	atmosphere	atmosphere	NOUN
cjel-3568	1591	12	.	.	PUNCT
cjel-3568	1592	1	this	this	PRON
cjel-3568	1592	2	occurs	occur	VERB
cjel-3568	1592	3	primarily	primarily	ADV
cjel-3568	1592	4	when	when	SCONJ
cjel-3568	1592	5	trees	tree	NOUN
cjel-3568	1592	6	,	,	PUNCT
cjel-3568	1592	7	grasses	grass	NOUN
cjel-3568	1592	8	,	,	PUNCT
cjel-3568	1592	9	and	and	CCONJ
cjel-3568	1592	10	marine	marine	NOUN
cjel-3568	1592	11	-	-	PUNCT
cjel-3568	1592	12	based	base	VERB
cjel-3568	1592	13	plants	plant	NOUN
cjel-3568	1592	14	absorb	absorb	VERB
cjel-3568	1592	15	carbon	carbon	NOUN
cjel-3568	1592	16	dioxide	dioxide	NOUN
cjel-3568	1592	17	and	and	CCONJ
cjel-3568	1592	18	store	store	VERB
cjel-3568	1592	19	it	it	PRON
cjel-3568	1592	20	.	.	PUNCT
cjel-3568	1593	1	the	the	DET
cjel-3568	1593	2	metaphor	metaphor	NOUN
cjel-3568	1593	3	that	that	PRON
cjel-3568	1593	4	is	be	AUX
cjel-3568	1593	5	most	most	ADV
cjel-3568	1593	6	commonly	commonly	ADV
cjel-3568	1593	7	used	use	VERB
cjel-3568	1593	8	to	to	PART
cjel-3568	1593	9	illustrate	illustrate	VERB
cjel-3568	1593	10	the	the	DET
cjel-3568	1593	11	problem	problem	NOUN
cjel-3568	1593	12	is	be	AUX
cjel-3568	1593	13	a	a	DET
cjel-3568	1593	14	bathtub	bathtub	NOUN
cjel-3568	1593	15	.	.	PUNCT
cjel-3568	1594	1	the	the	DET
cjel-3568	1594	2	tap	tap	NOUN
cjel-3568	1594	3	represents	represent	VERB
cjel-3568	1594	4	the	the	DET
cjel-3568	1594	5	flow	flow	NOUN
cjel-3568	1594	6	of	of	ADP
cjel-3568	1594	7	greenhouse	greenhouse	NOUN
cjel-3568	1594	8	gases	gas	NOUN
cjel-3568	1594	9	into	into	ADP
cjel-3568	1594	10	the	the	DET
cjel-3568	1594	11	atmospheric	atmospheric	ADJ
cjel-3568	1594	12	tub	tub	NOUN
cjel-3568	1594	13	.	.	PUNCT
cjel-3568	1595	1	the	the	DET
cjel-3568	1595	2	drain	drain	NOUN
cjel-3568	1595	3	represents	represent	VERB
cjel-3568	1595	4	the	the	DET
cjel-3568	1595	5	capacity	capacity	NOUN
cjel-3568	1595	6	of	of	ADP
cjel-3568	1595	7	existing	exist	VERB
cjel-3568	1595	8	plant	plant	NOUN
cjel-3568	1595	9	life	life	NOUN
cjel-3568	1595	10	to	to	PART
cjel-3568	1595	11	remove	remove	VERB
cjel-3568	1595	12	the	the	DET
cjel-3568	1595	13	greenhouse	greenhouse	NOUN
cjel-3568	1595	14	gases	gas	NOUN
cjel-3568	1595	15	from	from	ADP
cjel-3568	1595	16	the	the	DET
cjel-3568	1595	17	atmosphere	atmosphere	NOUN
cjel-3568	1595	18	.	.	PUNCT
cjel-3568	1596	1	because	because	SCONJ
cjel-3568	1596	2	the	the	DET
cjel-3568	1596	3	flow	flow	NOUN
cjel-3568	1596	4	of	of	ADP
cjel-3568	1596	5	greenhouse	greenhouse	NOUN
cjel-3568	1596	6	gases	gas	NOUN
cjel-3568	1596	7	into	into	ADP
cjel-3568	1596	8	the	the	DET
cjel-3568	1596	9	tub	tub	NOUN
cjel-3568	1596	10	is	be	AUX
cjel-3568	1596	11	proceeding	proceed	VERB
cjel-3568	1596	12	at	at	ADP
cjel-3568	1596	13	a	a	DET
cjel-3568	1596	14	much	much	ADV
cjel-3568	1596	15	faster	fast	ADJ
cjel-3568	1596	16	rate	rate	NOUN
cjel-3568	1596	17	than	than	ADP
cjel-3568	1596	18	natural	natural	ADJ
cjel-3568	1596	19	processes	process	NOUN
cjel-3568	1596	20	can	can	AUX
cjel-3568	1596	21	drain	drain	VERB
cjel-3568	1596	22	them	they	PRON
cjel-3568	1596	23	,	,	PUNCT
cjel-3568	1596	24	the	the	DET
cjel-3568	1596	25	stock	stock	NOUN
cjel-3568	1596	26	of	of	ADP
cjel-3568	1596	27	greenhouse	greenhouse	NOUN
cjel-3568	1596	28	gases	gas	NOUN
cjel-3568	1596	29	is	be	AUX
cjel-3568	1596	30	increasing	increase	VERB
cjel-3568	1596	31	and	and	CCONJ
cjel-3568	1596	32	global	global	ADJ
cjel-3568	1596	33	temperatures	temperature	NOUN
cjel-3568	1596	34	are	be	AUX
cjel-3568	1596	35	rising	rise	VERB
cjel-3568	1596	36	.	.	PUNCT
cjel-3568	1597	1	an	an	DET
cjel-3568	1597	2	additional	additional	ADJ
cjel-3568	1597	3	concern	concern	NOUN
cjel-3568	1597	4	is	be	AUX
cjel-3568	1597	5	that	that	SCONJ
cjel-3568	1597	6	the	the	DET
cjel-3568	1597	7	increase	increase	NOUN
cjel-3568	1597	8	in	in	ADP
cjel-3568	1597	9	greenhouse	greenhouse	NOUN
cjel-3568	1597	10	gases	gas	NOUN
cjel-3568	1597	11	is	be	AUX
cjel-3568	1597	12	changing	change	VERB
cjel-3568	1597	13	the	the	DET
cjel-3568	1597	14	ocean	ocean	NOUN
cjel-3568	1597	15	chemistry	chemistry	NOUN
cjel-3568	1597	16	and	and	CCONJ
cjel-3568	1597	17	reducing	reduce	VERB
cjel-3568	1597	18	the	the	DET
cjel-3568	1597	19	ability	ability	NOUN
cjel-3568	1597	20	of	of	ADP
cjel-3568	1597	21	marine	marine	ADJ
cjel-3568	1597	22	plant	plant	NOUN
cjel-3568	1597	23	life	life	NOUN
cjel-3568	1597	24	to	to	PART
cjel-3568	1597	25	remove	remove	VERB
cjel-3568	1597	26	carbon	carbon	NOUN
cjel-3568	1597	27	dioxide	dioxide	NOUN
cjel-3568	1597	28	from	from	ADP
cjel-3568	1597	29	the	the	DET
cjel-3568	1597	30	atmosphere	atmosphere	NOUN
cjel-3568	1597	31	.	.	PUNCT
cjel-3568	1598	1	in	in	ADP
cjel-3568	1598	2	other	other	ADJ
cjel-3568	1598	3	words	word	NOUN
cjel-3568	1598	4	,	,	PUNCT
cjel-3568	1598	5	the	the	DET
cjel-3568	1598	6	drains	drain	NOUN
cjel-3568	1598	7	are	be	AUX
cjel-3568	1598	8	closing	close	VERB
cjel-3568	1598	9	.	.	PUNCT
cjel-3568	1599	1	to	to	PART
cjel-3568	1599	2	stop	stop	VERB
cjel-3568	1599	3	human	human	NOUN
cjel-3568	1599	4	-	-	PUNCT
cjel-3568	1599	5	caused	cause	VERB
cjel-3568	1599	6	global	global	ADJ
cjel-3568	1599	7	warming	warming	NOUN
cjel-3568	1599	8	,	,	PUNCT
cjel-3568	1599	9	the	the	DET
cjel-3568	1599	10	stock	stock	NOUN
cjel-3568	1599	11	of	of	ADP
cjel-3568	1599	12	greenhouse	greenhouse	NOUN
cjel-3568	1599	13	gases	gas	NOUN
cjel-3568	1599	14	has	have	VERB
cjel-3568	1599	15	to	to	PART
cjel-3568	1599	16	drop	drop	VERB
cjel-3568	1599	17	.	.	PUNCT
cjel-3568	1600	1	this	this	PRON
cjel-3568	1600	2	means	mean	VERB
cjel-3568	1600	3	that	that	SCONJ
cjel-3568	1600	4	the	the	DET
cjel-3568	1600	5	rate	rate	NOUN
cjel-3568	1600	6	at	at	ADP
cjel-3568	1600	7	which	which	PRON
cjel-3568	1600	8	greenhouse	greenhouse	NOUN
cjel-3568	1600	9	gases	gas	NOUN
cjel-3568	1600	10	are	be	AUX
cjel-3568	1600	11	released	release	VERB
cjel-3568	1600	12	into	into	ADP
cjel-3568	1600	13	the	the	DET
cjel-3568	1600	14	atmosphere	atmosphere	NOUN
cjel-3568	1600	15	needs	need	VERB
cjel-3568	1600	16	to	to	PART
cjel-3568	1600	17	drop	drop	VERB
cjel-3568	1600	18	well	well	ADV
cjel-3568	1600	19	below	below	ADP
cjel-3568	1600	20	the	the	DET
cjel-3568	1600	21	rate	rate	NOUN
cjel-3568	1600	22	2016	2016	NUM
cjel-3568	1600	23	]	]	PUNCT
cjel-3568	1600	24	picking	pick	VERB
cjel-3568	1600	25	winners	winner	NOUN
cjel-3568	1600	26	and	and	CCONJ
cjel-3568	1600	27	losers	loser	NOUN
cjel-3568	1600	28	119	119	NUM
cjel-3568	1600	29	expected	expect	VERB
cjel-3568	1600	30	to	to	PART
cjel-3568	1600	31	occur	occur	VERB
cjel-3568	1600	32	in	in	ADP
cjel-3568	1600	33	the	the	DET
cjel-3568	1600	34	future.366	future.366	NOUN
cjel-3568	1600	35	the	the	DET
cjel-3568	1600	36	long	long	ADJ
cjel-3568	1600	37	-	-	PUNCT
cjel-3568	1600	38	term	term	NOUN
cjel-3568	1600	39	costs	cost	NOUN
cjel-3568	1600	40	are	be	AUX
cjel-3568	1600	41	concentrated	concentrate	VERB
cjel-3568	1600	42	among	among	ADP
cjel-3568	1600	43	individuals	individual	NOUN
cjel-3568	1600	44	and	and	CCONJ
cjel-3568	1600	45	groups	group	NOUN
cjel-3568	1600	46	that	that	PRON
cjel-3568	1600	47	can	can	AUX
cjel-3568	1600	48	not	not	PART
cjel-3568	1600	49	lobby	lobby	VERB
cjel-3568	1600	50	on	on	ADP
cjel-3568	1600	51	their	their	PRON
cjel-3568	1600	52	own	own	ADJ
cjel-3568	1600	53	behalf	behalf	NOUN
cjel-3568	1600	54	—	—	PUNCT
cjel-3568	1600	55	individuals	individual	NOUN
cjel-3568	1600	56	in	in	ADP
cjel-3568	1600	57	the	the	DET
cjel-3568	1600	58	future	future	NOUN
cjel-3568	1600	59	,	,	PUNCT
cjel-3568	1600	60	many	many	ADJ
cjel-3568	1600	61	of	of	ADP
cjel-3568	1600	62	whom	whom	PRON
cjel-3568	1600	63	will	will	AUX
cjel-3568	1600	64	have	have	VERB
cjel-3568	1600	65	no	no	DET
cjel-3568	1600	66	say	say	NOUN
cjel-3568	1600	67	in	in	ADP
cjel-3568	1600	68	american	american	ADJ
cjel-3568	1600	69	politics	politic	NOUN
cjel-3568	1600	70	.	.	PUNCT
cjel-3568	1601	1	the	the	DET
cjel-3568	1601	2	renewable	renewable	ADJ
cjel-3568	1601	3	energy	energy	NOUN
cjel-3568	1601	4	sector	sector	NOUN
cjel-3568	1601	5	may	may	AUX
cjel-3568	1601	6	also	also	ADV
cjel-3568	1601	7	be	be	AUX
cjel-3568	1601	8	the	the	DET
cjel-3568	1601	9	victim	victim	NOUN
cjel-3568	1601	10	of	of	ADP
cjel-3568	1601	11	situations	situation	NOUN
cjel-3568	1601	12	where	where	SCONJ
cjel-3568	1601	13	tax	tax	NOUN
cjel-3568	1601	14	benefits	benefit	NOUN
cjel-3568	1601	15	are	be	AUX
cjel-3568	1601	16	concentrated	concentrate	VERB
cjel-3568	1601	17	,	,	PUNCT
cjel-3568	1601	18	costs	cost	NOUN
cjel-3568	1601	19	are	be	AUX
cjel-3568	1601	20	concentrated	concentrate	VERB
cjel-3568	1601	21	and	and	CCONJ
cjel-3568	1601	22	the	the	DET
cjel-3568	1601	23	public	public	NOUN
cjel-3568	1601	24	generally	generally	ADV
cjel-3568	1601	25	has	have	VERB
cjel-3568	1601	26	little	little	ADJ
cjel-3568	1601	27	voice	voice	NOUN
cjel-3568	1601	28	,	,	PUNCT
cjel-3568	1601	29	known	know	VERB
cjel-3568	1601	30	as	as	ADP
cjel-3568	1601	31	“	"	PUNCT
cjel-3568	1601	32	interest	interest	NOUN
cjel-3568	1601	33	group	group	NOUN
cjel-3568	1601	34	politics	politic	NOUN
cjel-3568	1601	35	.	.	PUNCT
cjel-3568	1602	1	”367	”367	PUNCT
cjel-3568	1603	1	the	the	DET
cjel-3568	1603	2	lower	low	ADJ
cjel-3568	1603	3	social	social	ADJ
cjel-3568	1603	4	costs	cost	NOUN
cjel-3568	1603	5	associated	associate	VERB
cjel-3568	1603	6	with	with	ADP
cjel-3568	1603	7	a	a	DET
cjel-3568	1603	8	shift	shift	NOUN
cjel-3568	1603	9	toward	toward	ADP
cjel-3568	1603	10	renewable	renewable	ADJ
cjel-3568	1603	11	energy	energy	NOUN
cjel-3568	1603	12	are	be	AUX
cjel-3568	1603	13	diffuse	diffuse	ADJ
cjel-3568	1603	14	and	and	CCONJ
cjel-3568	1603	15	not	not	PART
cjel-3568	1603	16	well	well	ADV
cjel-3568	1603	17	understood	understand	VERB
cjel-3568	1603	18	by	by	ADP
cjel-3568	1603	19	the	the	DET
cjel-3568	1603	20	public	public	NOUN
cjel-3568	1603	21	:	:	PUNCT
cjel-3568	1603	22	decreased	decrease	VERB
cjel-3568	1603	23	pollution	pollution	NOUN
cjel-3568	1603	24	,	,	PUNCT
cjel-3568	1603	25	reduced	reduce	VERB
cjel-3568	1603	26	military	military	ADJ
cjel-3568	1603	27	activity	activity	NOUN
cjel-3568	1603	28	to	to	PART
cjel-3568	1603	29	protect	protect	VERB
cjel-3568	1603	30	the	the	DET
cjel-3568	1603	31	u.s	u.s	PROPN
cjel-3568	1603	32	.	.	PROPN
cjel-3568	1603	33	energy	energy	NOUN
cjel-3568	1603	34	supply	supply	NOUN
cjel-3568	1603	35	,	,	PUNCT
cjel-3568	1603	36	and	and	CCONJ
cjel-3568	1603	37	potentially	potentially	ADV
cjel-3568	1603	38	,	,	PUNCT
cjel-3568	1603	39	mitigated	mitigate	VERB
cjel-3568	1603	40	impacts	impact	NOUN
cjel-3568	1603	41	from	from	ADP
cjel-3568	1603	42	climate	climate	NOUN
cjel-3568	1603	43	change	change	NOUN
cjel-3568	1603	44	.	.	PUNCT
cjel-3568	1604	1	in	in	ADP
cjel-3568	1604	2	the	the	DET
cjel-3568	1604	3	short	short	ADJ
cjel-3568	1604	4	term	term	NOUN
cjel-3568	1604	5	,	,	PUNCT
cjel-3568	1604	6	parties	party	NOUN
cjel-3568	1604	7	developing	develop	VERB
cjel-3568	1604	8	,	,	PUNCT
cjel-3568	1604	9	manufacturing	manufacturing	NOUN
cjel-3568	1604	10	and	and	CCONJ
cjel-3568	1604	11	distributing	distribute	VERB
cjel-3568	1604	12	renewable	renewable	ADJ
cjel-3568	1604	13	energy	energy	NOUN
cjel-3568	1604	14	benefit	benefit	NOUN
cjel-3568	1604	15	from	from	ADP
cjel-3568	1604	16	the	the	DET
cjel-3568	1604	17	subsidies	subsidy	NOUN
cjel-3568	1604	18	,	,	PUNCT
cjel-3568	1604	19	but	but	CCONJ
cjel-3568	1604	20	the	the	DET
cjel-3568	1604	21	broader	broad	ADJ
cjel-3568	1604	22	public	public	ADJ
cjel-3568	1604	23	benefits	benefit	NOUN
cjel-3568	1604	24	from	from	ADP
cjel-3568	1604	25	cleaner	clean	ADJ
cjel-3568	1604	26	air	air	NOUN
cjel-3568	1604	27	and	and	CCONJ
cjel-3568	1604	28	a	a	DET
cjel-3568	1604	29	more	more	ADV
cjel-3568	1604	30	stable	stable	ADJ
cjel-3568	1604	31	supply	supply	NOUN
cjel-3568	1604	32	of	of	ADP
cjel-3568	1604	33	energy	energy	NOUN
cjel-3568	1604	34	.	.	PUNCT
cjel-3568	1605	1	the	the	DET
cjel-3568	1605	2	expansion	expansion	NOUN
cjel-3568	1605	3	of	of	ADP
cjel-3568	1605	4	the	the	DET
cjel-3568	1605	5	market	market	NOUN
cjel-3568	1605	6	for	for	ADP
cjel-3568	1605	7	renewable	renewable	ADJ
cjel-3568	1605	8	energy	energy	NOUN
cjel-3568	1605	9	reduces	reduce	VERB
cjel-3568	1605	10	the	the	DET
cjel-3568	1605	11	market	market	NOUN
cjel-3568	1605	12	share	share	NOUN
cjel-3568	1605	13	enjoyed	enjoy	VERB
cjel-3568	1605	14	by	by	ADP
cjel-3568	1605	15	the	the	DET
cjel-3568	1605	16	fossil	fossil	NOUN
cjel-3568	1605	17	fuel	fuel	NOUN
cjel-3568	1605	18	industry	industry	NOUN
cjel-3568	1605	19	.	.	PUNCT
cjel-3568	1606	1	as	as	SCONJ
cjel-3568	1606	2	consumers	consumer	NOUN
cjel-3568	1606	3	substitute	substitute	VERB
cjel-3568	1606	4	renewable	renewable	ADJ
cjel-3568	1606	5	energy	energy	NOUN
cjel-3568	1606	6	for	for	ADP
cjel-3568	1606	7	fossil	fossil	ADJ
cjel-3568	1606	8	fuels	fuel	NOUN
cjel-3568	1606	9	,	,	PUNCT
cjel-3568	1606	10	coal	coal	NOUN
cjel-3568	1606	11	,	,	PUNCT
cjel-3568	1606	12	oil	oil	NOUN
cjel-3568	1606	13	,	,	PUNCT
cjel-3568	1606	14	and	and	CCONJ
cjel-3568	1606	15	gas	gas	NOUN
cjel-3568	1606	16	resources	resource	NOUN
cjel-3568	1606	17	lose	lose	VERB
cjel-3568	1606	18	value	value	NOUN
cjel-3568	1606	19	;	;	PUNCT
cjel-3568	1606	20	the	the	DET
cjel-3568	1606	21	fossil	fossil	NOUN
cjel-3568	1606	22	fuel	fuel	NOUN
cjel-3568	1606	23	industries	industry	NOUN
cjel-3568	1606	24	lose	lose	VERB
cjel-3568	1606	25	rents	rent	NOUN
cjel-3568	1606	26	as	as	SCONJ
cjel-3568	1606	27	the	the	DET
cjel-3568	1606	28	united	united	PROPN
cjel-3568	1606	29	states	states	PROPN
cjel-3568	1606	30	diversifies	diversify	VERB
cjel-3568	1606	31	its	its	PRON
cjel-3568	1606	32	energy	energy	NOUN
cjel-3568	1606	33	portfolio	portfolio	NOUN
cjel-3568	1606	34	.	.	PUNCT
cjel-3568	1607	1	the	the	DET
cjel-3568	1607	2	fossil	fossil	NOUN
cjel-3568	1607	3	fuel	fuel	NOUN
cjel-3568	1607	4	industry	industry	NOUN
cjel-3568	1607	5	,	,	PUNCT
cjel-3568	1607	6	therefore	therefore	ADV
cjel-3568	1607	7	,	,	PUNCT
cjel-3568	1607	8	has	have	VERB
cjel-3568	1607	9	every	every	DET
cjel-3568	1607	10	reason	reason	NOUN
cjel-3568	1607	11	to	to	PART
cjel-3568	1607	12	oppose	oppose	VERB
cjel-3568	1607	13	efficient	efficient	ADJ
cjel-3568	1607	14	,	,	PUNCT
cjel-3568	1607	15	effective	effective	ADJ
cjel-3568	1607	16	subsidies	subsidy	NOUN
cjel-3568	1607	17	for	for	ADP
cjel-3568	1607	18	renewable	renewable	ADJ
cjel-3568	1607	19	energy	energy	NOUN
cjel-3568	1607	20	development	development	NOUN
cjel-3568	1607	21	.	.	PUNCT
cjel-3568	1608	1	c.	c.	NOUN
cjel-3568	1608	2	sunsets	sunset	NOUN
cjel-3568	1608	3	as	as	ADP
cjel-3568	1608	4	a	a	DET
cjel-3568	1608	5	political	political	ADJ
cjel-3568	1608	6	tool	tool	NOUN
cjel-3568	1608	7	sunsets	sunset	NOUN
cjel-3568	1608	8	also	also	ADV
cjel-3568	1608	9	have	have	VERB
cjel-3568	1608	10	a	a	DET
cjel-3568	1608	11	significant	significant	ADJ
cjel-3568	1608	12	impact	impact	NOUN
cjel-3568	1608	13	on	on	ADP
cjel-3568	1608	14	the	the	DET
cjel-3568	1608	15	political	political	ADJ
cjel-3568	1608	16	economy	economy	NOUN
cjel-3568	1608	17	.	.	PUNCT
cjel-3568	1609	1	while	while	SCONJ
cjel-3568	1609	2	sunsets	sunset	NOUN
cjel-3568	1609	3	may	may	AUX
cjel-3568	1609	4	avoid	avoid	VERB
cjel-3568	1609	5	allowing	allow	VERB
cjel-3568	1609	6	legislation	legislation	NOUN
cjel-3568	1609	7	to	to	PART
cjel-3568	1609	8	become	become	AUX
cjel-3568	1609	9	entrenched	entrench	VERB
cjel-3568	1609	10	,	,	PUNCT
cjel-3568	1609	11	some	some	PRON
cjel-3568	1609	12	suggest	suggest	VERB
cjel-3568	1609	13	that	that	SCONJ
cjel-3568	1609	14	it	it	PRON
cjel-3568	1609	15	merely	merely	ADV
cjel-3568	1609	16	gives	give	VERB
cjel-3568	1609	17	a	a	DET
cjel-3568	1609	18	preference	preference	NOUN
cjel-3568	1609	19	to	to	ADP
cjel-3568	1609	20	legislation	legislation	NOUN
cjel-3568	1609	21	passed	pass	VERB
cjel-3568	1609	22	in	in	ADP
cjel-3568	1609	23	earlier	early	ADJ
cjel-3568	1609	24	eras	era	NOUN
cjel-3568	1609	25	;	;	PUNCT
cjel-3568	1609	26	it	it	PRON
cjel-3568	1609	27	reifies	reify	VERB
cjel-3568	1609	28	the	the	DET
cjel-3568	1609	29	status	status	NOUN
cjel-3568	1609	30	quo	quo	NOUN
cjel-3568	1609	31	and	and	CCONJ
cjel-3568	1609	32	prevents	prevent	VERB
cjel-3568	1609	33	policymakers	policymaker	NOUN
cjel-3568	1609	34	from	from	ADP
cjel-3568	1609	35	shifting	shift	VERB
cjel-3568	1609	36	away	away	ADV
cjel-3568	1609	37	from	from	ADP
cjel-3568	1609	38	the	the	DET
cjel-3568	1609	39	existing	exist	VERB
cjel-3568	1609	40	at	at	ADP
cjel-3568	1609	41	which	which	PRON
cjel-3568	1609	42	the	the	DET
cjel-3568	1609	43	gases	gas	NOUN
cjel-3568	1609	44	are	be	AUX
cjel-3568	1609	45	removed	remove	VERB
cjel-3568	1609	46	.	.	PUNCT
cjel-3568	1610	1	this	this	PRON
cjel-3568	1610	2	will	will	AUX
cjel-3568	1610	3	take	take	VERB
cjel-3568	1610	4	time	time	NOUN
cjel-3568	1610	5	,	,	PUNCT
cjel-3568	1610	6	so	so	CCONJ
cjel-3568	1610	7	global	global	ADJ
cjel-3568	1610	8	temperatures	temperature	NOUN
cjel-3568	1610	9	will	will	AUX
cjel-3568	1610	10	continue	continue	VERB
cjel-3568	1610	11	to	to	PART
cjel-3568	1610	12	rise	rise	VERB
cjel-3568	1610	13	for	for	ADP
cjel-3568	1610	14	some	some	DET
cjel-3568	1610	15	time	time	NOUN
cjel-3568	1610	16	after	after	SCONJ
cjel-3568	1610	17	greenhouse	greenhouse	NOUN
cjel-3568	1610	18	gas	gas	NOUN
cjel-3568	1610	19	production	production	NOUN
cjel-3568	1610	20	declines	decline	VERB
cjel-3568	1610	21	.	.	PUNCT
cjel-3568	1611	1	see	see	VERB
cjel-3568	1611	2	i	i	PRON
cjel-3568	1611	3	d.	d.	PROPN
cjel-3568	1611	4	366	366	NUM
cjel-3568	1611	5	.	.	PUNCT
cjel-3568	1612	1	see	see	VERB
cjel-3568	1612	2	daniel	daniel	PROPN
cjel-3568	1612	3	a.	a.	PROPN
cjel-3568	1612	4	farber	farber	PROPN
cjel-3568	1612	5	,	,	PUNCT
cjel-3568	1612	6	from	from	ADP
cjel-3568	1612	7	here	here	ADV
cjel-3568	1612	8	to	to	ADP
cjel-3568	1612	9	eternity	eternity	NOUN
cjel-3568	1612	10	:	:	PUNCT
cjel-3568	1612	11	environmental	environmental	ADJ
cjel-3568	1612	12	law	law	NOUN
cjel-3568	1612	13	and	and	CCONJ
cjel-3568	1612	14	future	future	ADJ
cjel-3568	1612	15	generations	generation	NOUN
cjel-3568	1612	16	,	,	PUNCT
cjel-3568	1612	17	2003	2003	NUM
cjel-3568	1612	18	u.	u.	PROPN
cjel-3568	1612	19	ill	ill	PROPN
cjel-3568	1612	20	.	.	PUNCT
cjel-3568	1613	1	l.	l.	PROPN
cjel-3568	1613	2	rev	rev	PROPN
cjel-3568	1613	3	.	.	PROPN
cjel-3568	1614	1	289	289	NUM
cjel-3568	1614	2	(	(	PUNCT
cjel-3568	1614	3	2003	2003	NUM
cjel-3568	1614	4	)	)	PUNCT
cjel-3568	1614	5	(	(	PUNCT
cjel-3568	1614	6	describing	describe	VERB
cjel-3568	1614	7	the	the	DET
cjel-3568	1614	8	tradeoff	tradeoff	NOUN
cjel-3568	1614	9	to	to	PART
cjel-3568	1614	10	be	be	AUX
cjel-3568	1614	11	made	make	VERB
cjel-3568	1614	12	between	between	ADP
cjel-3568	1614	13	current	current	ADJ
cjel-3568	1614	14	costs	cost	NOUN
cjel-3568	1614	15	and	and	CCONJ
cjel-3568	1614	16	benefits	benefit	NOUN
cjel-3568	1614	17	that	that	PRON
cjel-3568	1614	18	will	will	AUX
cjel-3568	1614	19	accrue	accrue	VERB
cjel-3568	1614	20	in	in	ADP
cjel-3568	1614	21	the	the	DET
cjel-3568	1614	22	future	future	NOUN
cjel-3568	1614	23	,	,	PUNCT
cjel-3568	1614	24	the	the	DET
cjel-3568	1614	25	appropriate	appropriate	ADJ
cjel-3568	1614	26	model	model	NOUN
cjel-3568	1614	27	for	for	ADP
cjel-3568	1614	28	determining	determine	VERB
cjel-3568	1614	29	the	the	DET
cjel-3568	1614	30	rate	rate	NOUN
cjel-3568	1614	31	at	at	ADP
cjel-3568	1614	32	which	which	PRON
cjel-3568	1614	33	future	future	ADJ
cjel-3568	1614	34	benefits	benefit	NOUN
cjel-3568	1614	35	should	should	AUX
cjel-3568	1614	36	be	be	AUX
cjel-3568	1614	37	discounted	discount	VERB
cjel-3568	1614	38	,	,	PUNCT
cjel-3568	1614	39	and	and	CCONJ
cjel-3568	1614	40	other	other	ADJ
cjel-3568	1614	41	factors	factor	NOUN
cjel-3568	1614	42	that	that	PRON
cjel-3568	1614	43	may	may	AUX
cjel-3568	1614	44	affect	affect	VERB
cjel-3568	1614	45	the	the	DET
cjel-3568	1614	46	model	model	NOUN
cjel-3568	1614	47	)	)	PUNCT
cjel-3568	1614	48	.	.	PUNCT
cjel-3568	1615	1	367	367	NUM
cjel-3568	1615	2	.	.	PUNCT
cjel-3568	1616	1	see	see	PROPN
cjel-3568	1616	2	wilson	wilson	PROPN
cjel-3568	1616	3	,	,	PUNCT
cjel-3568	1616	4	supra	supra	PROPN
cjel-3568	1616	5	note	note	VERB
cjel-3568	1616	6	356	356	NUM
cjel-3568	1616	7	,	,	PUNCT
cjel-3568	1616	8	at	at	ADP
cjel-3568	1616	9	368	368	NUM
cjel-3568	1616	10	(	(	PUNCT
cjel-3568	1616	11	“	"	PUNCT
cjel-3568	1616	12	when	when	SCONJ
cjel-3568	1616	13	both	both	DET
cjel-3568	1616	14	costs	cost	NOUN
cjel-3568	1616	15	and	and	CCONJ
cjel-3568	1616	16	benefits	benefit	NOUN
cjel-3568	1616	17	are	be	AUX
cjel-3568	1616	18	narrowly	narrowly	ADV
cjel-3568	1616	19	concentrated	concentrate	VERB
cjel-3568	1616	20	,	,	PUNCT
cjel-3568	1616	21	conditions	condition	NOUN
cjel-3568	1616	22	are	be	AUX
cjel-3568	1616	23	ripe	ripe	ADJ
cjel-3568	1616	24	for	for	ADP
cjel-3568	1616	25	interest	interest	NOUN
cjel-3568	1616	26	group	group	NOUN
cjel-3568	1616	27	politics	politic	NOUN
cjel-3568	1616	28	.	.	PUNCT
cjel-3568	1617	1	a	a	DET
cjel-3568	1617	2	subsidy	subsidy	NOUN
cjel-3568	1617	3	or	or	CCONJ
cjel-3568	1617	4	regulation	regulation	NOUN
cjel-3568	1617	5	will	will	AUX
cjel-3568	1617	6	often	often	ADV
cjel-3568	1617	7	benefit	benefit	VERB
cjel-3568	1617	8	a	a	DET
cjel-3568	1617	9	relatively	relatively	ADV
cjel-3568	1617	10	small	small	ADJ
cjel-3568	1617	11	group	group	NOUN
cjel-3568	1617	12	at	at	ADP
cjel-3568	1617	13	the	the	DET
cjel-3568	1617	14	expense	expense	NOUN
cjel-3568	1617	15	of	of	ADP
cjel-3568	1617	16	another	another	DET
cjel-3568	1617	17	comparable	comparable	ADJ
cjel-3568	1617	18	small	small	ADJ
cjel-3568	1617	19	group	group	NOUN
cjel-3568	1617	20	.	.	PUNCT
cjel-3568	1618	1	each	each	DET
cjel-3568	1618	2	side	side	NOUN
cjel-3568	1618	3	has	have	VERB
cjel-3568	1618	4	a	a	DET
cjel-3568	1618	5	strong	strong	ADJ
cjel-3568	1618	6	incentive	incentive	NOUN
cjel-3568	1618	7	to	to	PART
cjel-3568	1618	8	organize	organize	VERB
cjel-3568	1618	9	and	and	CCONJ
cjel-3568	1618	10	exercise	exercise	VERB
cjel-3568	1618	11	political	political	ADJ
cjel-3568	1618	12	influence	influence	NOUN
cjel-3568	1618	13	.	.	PUNCT
cjel-3568	1619	1	the	the	DET
cjel-3568	1619	2	public	public	NOUN
cjel-3568	1619	3	does	do	AUX
cjel-3568	1619	4	not	not	PART
cjel-3568	1619	5	believe	believe	VERB
cjel-3568	1619	6	it	it	PRON
cjel-3568	1619	7	will	will	AUX
cjel-3568	1619	8	be	be	AUX
cjel-3568	1619	9	much	much	ADV
cjel-3568	1619	10	affected	affect	VERB
cjel-3568	1619	11	one	one	NUM
cjel-3568	1619	12	way	way	NOUN
cjel-3568	1619	13	or	or	CCONJ
cjel-3568	1619	14	another	another	PRON
cjel-3568	1619	15	;	;	PUNCT
cjel-3568	1619	16	though	though	SCONJ
cjel-3568	1619	17	it	it	PRON
cjel-3568	1619	18	may	may	AUX
cjel-3568	1619	19	sympathize	sympathize	VERB
cjel-3568	1619	20	more	more	ADV
cjel-3568	1619	21	with	with	ADP
cjel-3568	1619	22	one	one	NUM
cjel-3568	1619	23	side	side	NOUN
cjel-3568	1619	24	than	than	ADP
cjel-3568	1619	25	the	the	DET
cjel-3568	1619	26	other	other	ADJ
cjel-3568	1619	27	,	,	PUNCT
cjel-3568	1619	28	its	its	PRON
cjel-3568	1619	29	voice	voice	NOUN
cjel-3568	1619	30	is	be	AUX
cjel-3568	1619	31	likely	likely	ADJ
cjel-3568	1619	32	to	to	PART
cjel-3568	1619	33	be	be	AUX
cjel-3568	1619	34	heard	hear	VERB
cjel-3568	1619	35	in	in	ADP
cjel-3568	1619	36	only	only	ADV
cjel-3568	1619	37	weak	weak	ADJ
cjel-3568	1619	38	or	or	CCONJ
cjel-3568	1619	39	general	general	ADJ
cjel-3568	1619	40	terms	term	NOUN
cjel-3568	1619	41	.	.	PUNCT
cjel-3568	1619	42	”	"	PUNCT
cjel-3568	1619	43	)	)	PUNCT
cjel-3568	1619	44	.	.	PUNCT
cjel-3568	1620	1	120	120	NUM
cjel-3568	1620	2	columbia	columbia	PROPN
cjel-3568	1620	3	journal	journal	PROPN
cjel-3568	1620	4	of	of	ADP
cjel-3568	1620	5	environmental	environmental	ADJ
cjel-3568	1620	6	law	law	NOUN
cjel-3568	1621	1	[	[	X
cjel-3568	1621	2	vol	vol	NOUN
cjel-3568	1621	3	.	.	PUNCT
cjel-3568	1622	1	41:1	41:1	NUM
cjel-3568	1622	2	allocations	allocation	NOUN
cjel-3568	1622	3	of	of	ADP
cjel-3568	1622	4	entitlements.368	entitlements.368	PROPN
cjel-3568	1622	5	sunset	sunset	NOUN
cjel-3568	1622	6	provisions	provision	NOUN
cjel-3568	1622	7	require	require	VERB
cjel-3568	1622	8	the	the	DET
cjel-3568	1622	9	parties	party	NOUN
cjel-3568	1622	10	benefitting	benefit	VERB
cjel-3568	1622	11	from	from	ADP
cjel-3568	1622	12	the	the	DET
cjel-3568	1622	13	change	change	NOUN
cjel-3568	1622	14	in	in	ADP
cjel-3568	1622	15	the	the	DET
cjel-3568	1622	16	law	law	NOUN
cjel-3568	1622	17	to	to	PART
cjel-3568	1622	18	overcome	overcome	VERB
cjel-3568	1622	19	their	their	PRON
cjel-3568	1622	20	collective	collective	ADJ
cjel-3568	1622	21	action	action	NOUN
cjel-3568	1622	22	problems	problem	NOUN
cjel-3568	1622	23	every	every	DET
cjel-3568	1622	24	few	few	ADJ
cjel-3568	1622	25	years	year	NOUN
cjel-3568	1622	26	to	to	PART
cjel-3568	1622	27	compel	compel	VERB
cjel-3568	1622	28	congress	congress	PROPN
cjel-3568	1622	29	to	to	PART
cjel-3568	1622	30	renew	renew	VERB
cjel-3568	1622	31	the	the	DET
cjel-3568	1622	32	legislation.369	legislation.369	PROPN
cjel-3568	1622	33	limitations	limitation	NOUN
cjel-3568	1622	34	on	on	ADP
cjel-3568	1622	35	the	the	DET
cjel-3568	1622	36	duration	duration	NOUN
cjel-3568	1622	37	of	of	ADP
cjel-3568	1622	38	legislation	legislation	NOUN
cjel-3568	1622	39	provide	provide	VERB
cjel-3568	1622	40	for	for	ADP
cjel-3568	1622	41	a	a	DET
cjel-3568	1622	42	reversion	reversion	NOUN
cjel-3568	1622	43	to	to	ADP
cjel-3568	1622	44	the	the	DET
cjel-3568	1622	45	status	status	NOUN
cjel-3568	1622	46	quo	quo	NOUN
cjel-3568	1622	47	as	as	ADP
cjel-3568	1622	48	a	a	DET
cjel-3568	1622	49	default	default	NOUN
cjel-3568	1622	50	unless	unless	SCONJ
cjel-3568	1622	51	congress	congress	PROPN
cjel-3568	1622	52	takes	take	VERB
cjel-3568	1622	53	action.370	action.370	NOUN
cjel-3568	1622	54	this	this	PRON
cjel-3568	1622	55	,	,	PUNCT
cjel-3568	1622	56	again	again	ADV
cjel-3568	1622	57	,	,	PUNCT
cjel-3568	1622	58	serves	serve	VERB
cjel-3568	1622	59	the	the	DET
cjel-3568	1622	60	older	old	ADJ
cjel-3568	1622	61	industry	industry	NOUN
cjel-3568	1622	62	.	.	PUNCT
cjel-3568	1623	1	the	the	DET
cjel-3568	1623	2	touted	tout	VERB
cjel-3568	1623	3	benefits	benefit	NOUN
cjel-3568	1623	4	of	of	ADP
cjel-3568	1623	5	temporary	temporary	ADJ
cjel-3568	1623	6	legislation	legislation	NOUN
cjel-3568	1623	7	include	include	VERB
cjel-3568	1623	8	fiscal	fiscal	ADJ
cjel-3568	1623	9	restraint	restraint	NOUN
cjel-3568	1623	10	,	,	PUNCT
cjel-3568	1623	11	increased	increase	VERB
cjel-3568	1623	12	periods	period	NOUN
cjel-3568	1623	13	for	for	ADP
cjel-3568	1623	14	deliberation	deliberation	NOUN
cjel-3568	1623	15	,	,	PUNCT
cjel-3568	1623	16	and	and	CCONJ
cjel-3568	1623	17	avoidance	avoidance	NOUN
cjel-3568	1623	18	of	of	ADP
cjel-3568	1623	19	entrenchment.371	entrenchment.371	PROPN
cjel-3568	1623	20	scholars	scholar	NOUN
cjel-3568	1623	21	have	have	AUX
cjel-3568	1623	22	drawn	draw	VERB
cjel-3568	1623	23	each	each	PRON
cjel-3568	1623	24	of	of	ADP
cjel-3568	1623	25	these	these	DET
cjel-3568	1623	26	benefits	benefit	NOUN
cjel-3568	1623	27	into	into	ADP
cjel-3568	1623	28	question.372	question.372	NOUN
cjel-3568	1623	29	congress	congress	PROPN
cjel-3568	1623	30	is	be	AUX
cjel-3568	1623	31	required	require	VERB
cjel-3568	1623	32	to	to	PART
cjel-3568	1623	33	estimate	estimate	VERB
cjel-3568	1623	34	the	the	DET
cjel-3568	1623	35	budgetary	budgetary	ADJ
cjel-3568	1623	36	impacts	impact	NOUN
cjel-3568	1623	37	of	of	ADP
cjel-3568	1623	38	legislation.373	legislation.373	NOUN
cjel-3568	1623	39	tax	tax	NOUN
cjel-3568	1623	40	expenditures	expenditure	NOUN
cjel-3568	1623	41	that	that	PRON
cjel-3568	1623	42	are	be	AUX
cjel-3568	1623	43	in	in	ADP
cjel-3568	1623	44	place	place	NOUN
cjel-3568	1623	45	for	for	ADP
cjel-3568	1623	46	only	only	ADV
cjel-3568	1623	47	a	a	DET
cjel-3568	1623	48	temporary	temporary	ADJ
cjel-3568	1623	49	period	period	NOUN
cjel-3568	1623	50	are	be	AUX
cjel-3568	1623	51	estimated	estimate	VERB
cjel-3568	1623	52	to	to	PART
cjel-3568	1623	53	have	have	VERB
cjel-3568	1623	54	a	a	DET
cjel-3568	1623	55	lower	low	ADJ
cjel-3568	1623	56	revenue	revenue	NOUN
cjel-3568	1623	57	cost	cost	NOUN
cjel-3568	1623	58	than	than	ADP
cjel-3568	1623	59	permanent	permanent	ADJ
cjel-3568	1623	60	legislation.374	legislation.374	NOUN
cjel-3568	1623	61	while	while	SCONJ
cjel-3568	1623	62	a	a	DET
cjel-3568	1623	63	lower	low	ADJ
cjel-3568	1623	64	budgetary	budgetary	ADJ
cjel-3568	1623	65	cost	cost	NOUN
cjel-3568	1623	66	signals	signal	NOUN
cjel-3568	1623	67	restraint	restraint	NOUN
cjel-3568	1623	68	,	,	PUNCT
cjel-3568	1623	69	that	that	SCONJ
cjel-3568	1623	70	lower	low	ADJ
cjel-3568	1623	71	cost	cost	NOUN
cjel-3568	1623	72	is	be	AUX
cjel-3568	1623	73	never	never	ADV
cjel-3568	1623	74	realized.375	realized.375	PROPN
cjel-3568	1623	75	congress	congress	PROPN
cjel-3568	1623	76	has	have	AUX
cjel-3568	1623	77	repeatedly	repeatedly	ADV
cjel-3568	1623	78	altered	alter	VERB
cjel-3568	1623	79	the	the	DET
cjel-3568	1623	80	rules	rule	NOUN
cjel-3568	1623	81	,	,	PUNCT
cjel-3568	1623	82	changed	change	VERB
cjel-3568	1623	83	baseline	baseline	NOUN
cjel-3568	1623	84	estimates	estimate	NOUN
cjel-3568	1623	85	,	,	PUNCT
cjel-3568	1623	86	fudged	fudge	VERB
cjel-3568	1623	87	extension	extension	NOUN
cjel-3568	1623	88	and	and	CCONJ
cjel-3568	1623	89	renewal	renewal	NOUN
cjel-3568	1623	90	costs	cost	NOUN
cjel-3568	1623	91	,	,	PUNCT
cjel-3568	1623	92	and	and	CCONJ
cjel-3568	1623	93	ignored	ignore	VERB
cjel-3568	1623	94	economic	economic	ADJ
cjel-3568	1623	95	effects	effect	NOUN
cjel-3568	1623	96	that	that	PRON
cjel-3568	1623	97	occur	occur	VERB
cjel-3568	1623	98	beyond	beyond	ADP
cjel-3568	1623	99	the	the	DET
cjel-3568	1623	100	budget	budget	NOUN
cjel-3568	1623	101	window	window	NOUN
cjel-3568	1623	102	in	in	ADP
cjel-3568	1623	103	the	the	DET
cjel-3568	1623	104	process	process	NOUN
cjel-3568	1623	105	of	of	ADP
cjel-3568	1623	106	passing	pass	VERB
cjel-3568	1623	107	and	and	CCONJ
cjel-3568	1623	108	extending	extend	VERB
cjel-3568	1623	109	temporary	temporary	ADJ
cjel-3568	1623	110	legislation.376	legislation.376	PROPN
cjel-3568	1623	111	368	368	NUM
cjel-3568	1623	112	.	.	PUNCT
cjel-3568	1624	1	to	to	PART
cjel-3568	1624	2	maintain	maintain	VERB
cjel-3568	1624	3	the	the	DET
cjel-3568	1624	4	status	status	NOUN
cjel-3568	1624	5	quo	quo	NOUN
cjel-3568	1624	6	for	for	ADP
cjel-3568	1624	7	new	new	ADJ
cjel-3568	1624	8	policies	policy	NOUN
cjel-3568	1624	9	that	that	PRON
cjel-3568	1624	10	are	be	AUX
cjel-3568	1624	11	correct	correct	ADJ
cjel-3568	1624	12	,	,	PUNCT
cjel-3568	1624	13	the	the	DET
cjel-3568	1624	14	proponents	proponent	NOUN
cjel-3568	1624	15	must	must	AUX
cjel-3568	1624	16	incur	incur	VERB
cjel-3568	1624	17	additional	additional	ADJ
cjel-3568	1624	18	transaction	transaction	NOUN
cjel-3568	1624	19	costs	cost	NOUN
cjel-3568	1624	20	.	.	PUNCT
cjel-3568	1625	1	see	see	VERB
cjel-3568	1625	2	kysar	kysar	NOUN
cjel-3568	1625	3	,	,	PUNCT
cjel-3568	1625	4	supra	supra	PROPN
cjel-3568	1625	5	note	note	NOUN
cjel-3568	1625	6	70	70	NUM
cjel-3568	1625	7	,	,	PUNCT
cjel-3568	1625	8	at	at	ADP
cjel-3568	1625	9	1042	1042	NUM
cjel-3568	1625	10	.	.	PUNCT
cjel-3568	1626	1	sunsets	sunset	NOUN
cjel-3568	1626	2	shift	shift	VERB
cjel-3568	1626	3	the	the	DET
cjel-3568	1626	4	burden	burden	NOUN
cjel-3568	1626	5	of	of	ADP
cjel-3568	1626	6	collective	collective	ADJ
cjel-3568	1626	7	action	action	NOUN
cjel-3568	1626	8	and	and	CCONJ
cjel-3568	1626	9	their	their	PRON
cjel-3568	1626	10	related	relate	VERB
cjel-3568	1626	11	transaction	transaction	NOUN
cjel-3568	1626	12	costs	cost	NOUN
cjel-3568	1626	13	onto	onto	ADP
cjel-3568	1626	14	the	the	DET
cjel-3568	1626	15	parties	party	NOUN
cjel-3568	1626	16	that	that	PRON
cjel-3568	1626	17	have	have	AUX
cjel-3568	1626	18	succeeded	succeed	VERB
cjel-3568	1626	19	in	in	ADP
cjel-3568	1626	20	changing	change	VERB
cjel-3568	1626	21	the	the	DET
cjel-3568	1626	22	prior	prior	ADJ
cjel-3568	1626	23	policy	policy	NOUN
cjel-3568	1626	24	.	.	PUNCT
cjel-3568	1627	1	sunsets	sunset	NOUN
cjel-3568	1627	2	are	be	AUX
cjel-3568	1627	3	therefore	therefore	ADV
cjel-3568	1627	4	not	not	PART
cjel-3568	1627	5	neutral	neutral	ADJ
cjel-3568	1627	6	;	;	PUNCT
cjel-3568	1627	7	they	they	PRON
cjel-3568	1627	8	threaten	threaten	VERB
cjel-3568	1627	9	to	to	PART
cjel-3568	1627	10	terminate	terminate	VERB
cjel-3568	1627	11	new	new	ADJ
cjel-3568	1627	12	,	,	PUNCT
cjel-3568	1627	13	beneficial	beneficial	ADJ
cjel-3568	1627	14	laws	law	NOUN
cjel-3568	1627	15	in	in	ADP
cjel-3568	1627	16	favor	favor	NOUN
cjel-3568	1627	17	of	of	ADP
cjel-3568	1627	18	a	a	DET
cjel-3568	1627	19	return	return	NOUN
cjel-3568	1627	20	to	to	ADP
cjel-3568	1627	21	the	the	DET
cjel-3568	1627	22	earlier	early	ADJ
cjel-3568	1627	23	status	status	NOUN
cjel-3568	1627	24	quo	quo	NOUN
cjel-3568	1627	25	.	.	PUNCT
cjel-3568	1628	1	see	see	VERB
cjel-3568	1628	2	i	i	PRON
cjel-3568	1628	3	d.	d.	PROPN
cjel-3568	1628	4	at	at	ADP
cjel-3568	1628	5	1046	1046	NUM
cjel-3568	1628	6	(	(	PUNCT
cjel-3568	1628	7	citing	cite	VERB
cjel-3568	1628	8	guido	guido	NOUN
cjel-3568	1628	9	calabrese	calabrese	NOUN
cjel-3568	1628	10	,	,	PUNCT
cjel-3568	1628	11	common	common	ADJ
cjel-3568	1628	12	law	law	NOUN
cjel-3568	1628	13	for	for	ADP
cjel-3568	1628	14	the	the	DET
cjel-3568	1628	15	age	age	NOUN
cjel-3568	1628	16	of	of	ADP
cjel-3568	1628	17	statutes	statute	NOUN
cjel-3568	1628	18	61–62	61–62	NUM
cjel-3568	1628	19	(	(	PUNCT
cjel-3568	1628	20	1982	1982	NUM
cjel-3568	1628	21	)	)	PUNCT
cjel-3568	1628	22	)	)	PUNCT
cjel-3568	1628	23	.	.	PUNCT
cjel-3568	1629	1	kysar	kysar	PROPN
cjel-3568	1629	2	suggests	suggest	VERB
cjel-3568	1629	3	that	that	SCONJ
cjel-3568	1629	4	we	we	PRON
cjel-3568	1629	5	need	need	VERB
cjel-3568	1629	6	to	to	PART
cjel-3568	1629	7	determine	determine	VERB
cjel-3568	1629	8	first	first	ADV
cjel-3568	1629	9	whether	whether	SCONJ
cjel-3568	1629	10	we	we	PRON
cjel-3568	1629	11	need	need	VERB
cjel-3568	1629	12	to	to	PART
cjel-3568	1629	13	revise	revise	VERB
cjel-3568	1629	14	the	the	DET
cjel-3568	1629	15	policy	policy	NOUN
cjel-3568	1629	16	in	in	ADP
cjel-3568	1629	17	the	the	DET
cjel-3568	1629	18	future	future	NOUN
cjel-3568	1629	19	,	,	PUNCT
cjel-3568	1629	20	whether	whether	SCONJ
cjel-3568	1629	21	the	the	DET
cjel-3568	1629	22	faulty	faulty	NOUN
cjel-3568	1629	23	or	or	CCONJ
cjel-3568	1629	24	limited	limited	ADJ
cjel-3568	1629	25	information	information	NOUN
cjel-3568	1629	26	available	available	ADJ
cjel-3568	1629	27	at	at	ADP
cjel-3568	1629	28	the	the	DET
cjel-3568	1629	29	time	time	NOUN
cjel-3568	1629	30	the	the	DET
cjel-3568	1629	31	legislation	legislation	NOUN
cjel-3568	1629	32	is	be	AUX
cjel-3568	1629	33	enacted	enact	VERB
cjel-3568	1629	34	will	will	AUX
cjel-3568	1629	35	be	be	AUX
cjel-3568	1629	36	improved	improve	VERB
cjel-3568	1629	37	upon	upon	SCONJ
cjel-3568	1629	38	in	in	ADP
cjel-3568	1629	39	the	the	DET
cjel-3568	1629	40	future	future	NOUN
cjel-3568	1629	41	,	,	PUNCT
cjel-3568	1629	42	and	and	CCONJ
cjel-3568	1629	43	whether	whether	SCONJ
cjel-3568	1629	44	other	other	ADJ
cjel-3568	1629	45	events	event	NOUN
cjel-3568	1629	46	are	be	AUX
cjel-3568	1629	47	likely	likely	ADJ
cjel-3568	1629	48	to	to	PART
cjel-3568	1629	49	intervene	intervene	VERB
cjel-3568	1629	50	to	to	PART
cjel-3568	1629	51	impact	impact	VERB
cjel-3568	1629	52	the	the	DET
cjel-3568	1629	53	policy	policy	NOUN
cjel-3568	1629	54	.	.	PUNCT
cjel-3568	1630	1	see	see	VERB
cjel-3568	1630	2	i	i	PRON
cjel-3568	1630	3	d.	d.	PROPN
cjel-3568	1630	4	at	at	ADP
cjel-3568	1630	5	1043	1043	NUM
cjel-3568	1630	6	.	.	PUNCT
cjel-3568	1631	1	369	369	NUM
cjel-3568	1631	2	.	.	PUNCT
cjel-3568	1632	1	see	see	VERB
cjel-3568	1632	2	kysar	kysar	NOUN
cjel-3568	1632	3	,	,	PUNCT
cjel-3568	1632	4	supra	supra	PROPN
cjel-3568	1632	5	note	note	NOUN
cjel-3568	1632	6	70	70	NUM
cjel-3568	1632	7	,	,	PUNCT
cjel-3568	1632	8	at	at	ADP
cjel-3568	1632	9	1046	1046	NUM
cjel-3568	1632	10	.	.	PUNCT
cjel-3568	1633	1	370	370	NUM
cjel-3568	1633	2	.	.	PUNCT
cjel-3568	1634	1	see	see	VERB
cjel-3568	1634	2	i	i	PRON
cjel-3568	1634	3	d.	d.	PROPN
cjel-3568	1634	4	(	(	PUNCT
cjel-3568	1634	5	citing	cite	VERB
cjel-3568	1634	6	guido	guido	NOUN
cjel-3568	1634	7	calabrese	calabrese	NOUN
cjel-3568	1634	8	,	,	PUNCT
cjel-3568	1634	9	common	common	ADJ
cjel-3568	1634	10	law	law	NOUN
cjel-3568	1634	11	for	for	ADP
cjel-3568	1634	12	the	the	DET
cjel-3568	1634	13	age	age	NOUN
cjel-3568	1634	14	of	of	ADP
cjel-3568	1634	15	statutes	statute	NOUN
cjel-3568	1634	16	61–62	61–62	NUM
cjel-3568	1634	17	(	(	PUNCT
cjel-3568	1634	18	1982	1982	NUM
cjel-3568	1634	19	)	)	PUNCT
cjel-3568	1634	20	)	)	PUNCT
cjel-3568	1634	21	.	.	PUNCT
cjel-3568	1635	1	371	371	NUM
cjel-3568	1635	2	.	.	PUNCT
cjel-3568	1635	3	see	see	VERB
cjel-3568	1635	4	i	i	PRON
cjel-3568	1635	5	d.	d.	PROPN
cjel-3568	1635	6	at	at	ADP
cjel-3568	1635	7	1009	1009	NUM
cjel-3568	1635	8	.	.	PUNCT
cjel-3568	1636	1	372	372	NUM
cjel-3568	1636	2	.	.	PUNCT
cjel-3568	1636	3	see	see	VERB
cjel-3568	1636	4	i	i	PRON
cjel-3568	1636	5	d.	d.	PROPN
cjel-3568	1636	6	at	at	ADP
cjel-3568	1636	7	1068	1068	NUM
cjel-3568	1636	8	.	.	PUNCT
cjel-3568	1637	1	373	373	NUM
cjel-3568	1637	2	.	.	PUNCT
cjel-3568	1637	3	see	see	VERB
cjel-3568	1637	4	generally	generally	ADV
cjel-3568	1637	5	alan	alan	PROPN
cjel-3568	1637	6	j.	j.	PROPN
cjel-3568	1637	7	auerbach	auerbach	PROPN
cjel-3568	1637	8	,	,	PUNCT
cjel-3568	1637	9	federal	federal	ADJ
cjel-3568	1637	10	budget	budget	NOUN
cjel-3568	1637	11	rules	rule	NOUN
cjel-3568	1637	12	:	:	PUNCT
cjel-3568	1637	13	the	the	DET
cjel-3568	1637	14	us	us	PROPN
cjel-3568	1637	15	experience	experience	NOUN
cjel-3568	1637	16	,	,	PUNCT
cjel-3568	1637	17	15	15	NUM
cjel-3568	1637	18	swedish	swedish	PROPN
cjel-3568	1637	19	econ	econ	X
cjel-3568	1637	20	.	.	PUNCT
cjel-3568	1638	1	pol’y	pol’y	NOUN
cjel-3568	1638	2	rev	rev	VERB
cjel-3568	1638	3	.	.	PROPN
cjel-3568	1638	4	57	57	NUM
cjel-3568	1638	5	(	(	PUNCT
cjel-3568	1638	6	2008	2008	NUM
cjel-3568	1638	7	)	)	PUNCT
cjel-3568	1638	8	.	.	PUNCT
cjel-3568	1639	1	374	374	NUM
cjel-3568	1639	2	.	.	PUNCT
cjel-3568	1640	1	see	see	VERB
cjel-3568	1640	2	kysar	kysar	NOUN
cjel-3568	1640	3	,	,	PUNCT
cjel-3568	1640	4	supra	supra	PROPN
cjel-3568	1640	5	note	note	NOUN
cjel-3568	1640	6	70	70	NUM
cjel-3568	1640	7	,	,	PUNCT
cjel-3568	1640	8	at	at	ADP
cjel-3568	1640	9	1026	1026	NUM
cjel-3568	1640	10	.	.	PUNCT
cjel-3568	1641	1	375	375	NUM
cjel-3568	1641	2	.	.	PUNCT
cjel-3568	1641	3	see	see	VERB
cjel-3568	1641	4	i	i	PRON
cjel-3568	1641	5	d.	d.	PROPN
cjel-3568	1641	6	at	at	ADP
cjel-3568	1641	7	1024–25	1024–25	NUM
cjel-3568	1641	8	,	,	PUNCT
cjel-3568	1641	9	1035	1035	NUM
cjel-3568	1641	10	,	,	PUNCT
cjel-3568	1641	11	1037	1037	NUM
cjel-3568	1641	12	(	(	PUNCT
cjel-3568	1641	13	describing	describe	VERB
cjel-3568	1641	14	the	the	DET
cjel-3568	1641	15	shifting	shift	VERB
cjel-3568	1641	16	baselines	baseline	NOUN
cjel-3568	1641	17	and	and	CCONJ
cjel-3568	1641	18	exceptions	exception	NOUN
cjel-3568	1641	19	to	to	ADP
cjel-3568	1641	20	requirements	requirement	NOUN
cjel-3568	1641	21	for	for	ADP
cjel-3568	1641	22	revenue	revenue	NOUN
cjel-3568	1641	23	offsets	offset	NOUN
cjel-3568	1641	24	to	to	PART
cjel-3568	1641	25	pay	pay	VERB
cjel-3568	1641	26	for	for	ADP
cjel-3568	1641	27	tax	tax	NOUN
cjel-3568	1641	28	reductions	reduction	NOUN
cjel-3568	1641	29	,	,	PUNCT
cjel-3568	1641	30	the	the	DET
cjel-3568	1641	31	congressional	congressional	ADJ
cjel-3568	1641	32	changes	change	NOUN
cjel-3568	1641	33	to	to	ADP
cjel-3568	1641	34	paygo	paygo	NOUN
cjel-3568	1641	35	rules	rule	NOUN
cjel-3568	1641	36	,	,	PUNCT
cjel-3568	1641	37	and	and	CCONJ
cjel-3568	1641	38	the	the	DET
cjel-3568	1641	39	costs	cost	NOUN
cjel-3568	1641	40	that	that	PRON
cjel-3568	1641	41	are	be	AUX
cjel-3568	1641	42	incurred	incur	VERB
cjel-3568	1641	43	beyond	beyond	ADP
cjel-3568	1641	44	the	the	DET
cjel-3568	1641	45	budget	budget	NOUN
cjel-3568	1641	46	window	window	NOUN
cjel-3568	1641	47	)	)	PUNCT
cjel-3568	1641	48	.	.	PUNCT
cjel-3568	1642	1	376	376	NUM
cjel-3568	1642	2	.	.	PUNCT
cjel-3568	1642	3	see	see	VERB
cjel-3568	1642	4	i	i	PRON
cjel-3568	1642	5	d.	d.	PROPN
cjel-3568	1642	6	at	at	ADP
cjel-3568	1642	7	1036	1036	NUM
cjel-3568	1642	8	.	.	PUNCT
cjel-3568	1643	1	for	for	ADP
cjel-3568	1643	2	example	example	NOUN
cjel-3568	1643	3	,	,	PUNCT
cjel-3568	1643	4	two	two	NUM
cjel-3568	1643	5	recent	recent	ADJ
cjel-3568	1643	6	revenue	revenue	NOUN
cjel-3568	1643	7	acts	act	NOUN
cjel-3568	1643	8	,	,	PUNCT
cjel-3568	1643	9	egterra	egterra	NOUN
cjel-3568	1643	10	and	and	CCONJ
cjel-3568	1643	11	jgtrra	jgtrra	PROPN
cjel-3568	1643	12	,	,	PUNCT
cjel-3568	1643	13	contained	contain	VERB
cjel-3568	1643	14	sunset	sunset	NOUN
cjel-3568	1643	15	provisions	provision	NOUN
cjel-3568	1643	16	that	that	PRON
cjel-3568	1643	17	set	set	VERB
cjel-3568	1643	18	an	an	DET
cjel-3568	1643	19	expiration	expiration	NOUN
cjel-3568	1643	20	date	date	NOUN
cjel-3568	1643	21	of	of	ADP
cjel-3568	1643	22	2010	2010	NUM
cjel-3568	1643	23	for	for	ADP
cjel-3568	1643	24	the	the	DET
cjel-3568	1643	25	bush	bush	PROPN
cjel-3568	1643	26	tax	tax	NOUN
cjel-3568	1643	27	cuts	cut	NOUN
cjel-3568	1643	28	.	.	PUNCT
cjel-3568	1644	1	even	even	ADV
cjel-3568	1644	2	if	if	SCONJ
cjel-3568	1644	3	the	the	DET
cjel-3568	1644	4	bush	bush	PROPN
cjel-3568	1644	5	tax	tax	NOUN
cjel-3568	1644	6	cuts	cut	NOUN
cjel-3568	1644	7	had	have	AUX
cjel-3568	1644	8	expired	expire	VERB
cjel-3568	1644	9	on	on	ADP
cjel-3568	1644	10	time	time	NOUN
cjel-3568	1644	11	,	,	PUNCT
cjel-3568	1644	12	rather	rather	ADV
cjel-3568	1644	13	than	than	ADP
cjel-3568	1644	14	having	having	AUX
cjel-3568	1644	15	been	be	AUX
cjel-3568	1644	16	extended	extend	VERB
cjel-3568	1644	17	for	for	ADP
cjel-3568	1644	18	an	an	DET
cjel-3568	1644	19	additional	additional	ADJ
cjel-3568	1644	20	two	two	NUM
cjel-3568	1644	21	years	year	NOUN
cjel-3568	1644	22	,	,	PUNCT
cjel-3568	1644	23	the	the	DET
cjel-3568	1644	24	two	two	NUM
cjel-3568	1644	25	revenue	revenue	NOUN
cjel-3568	1644	26	acts	act	NOUN
cjel-3568	1644	27	actually	actually	ADV
cjel-3568	1644	28	constituted	constitute	VERB
cjel-3568	1644	29	the	the	DET
cjel-3568	1644	30	third	third	ADV
cjel-3568	1644	31	-	-	PUNCT
cjel-3568	1644	32	largest	large	ADJ
cjel-3568	1644	33	tax	tax	NOUN
cjel-3568	1644	34	cut	cut	NOUN
cjel-3568	1644	35	in	in	ADP
cjel-3568	1644	36	history	history	NOUN
cjel-3568	1644	37	.	.	PUNCT
cjel-3568	1645	1	they	they	PRON
cjel-3568	1645	2	are	be	AUX
cjel-3568	1645	3	displaced	displace	VERB
cjel-3568	1645	4	only	only	ADV
cjel-3568	1645	5	by	by	ADP
cjel-3568	1645	6	tax	tax	NOUN
cjel-3568	1645	7	cuts	cut	NOUN
cjel-3568	1645	8	that	that	PRON
cjel-3568	1645	9	occurred	occur	VERB
cjel-3568	1645	10	in	in	ADP
cjel-3568	1645	11	1926	1926	NUM
cjel-3568	1645	12	,	,	PUNCT
cjel-3568	1645	13	during	during	ADP
cjel-3568	1645	14	an	an	DET
cjel-3568	1645	15	economic	economic	ADJ
cjel-3568	1645	16	boom	boom	NOUN
cjel-3568	1645	17	following	follow	VERB
cjel-3568	1645	18	world	world	NOUN
cjel-3568	1645	19	war	war	PROPN
cjel-3568	1645	20	i	i	PROPN
cjel-3568	1645	21	,	,	PUNCT
cjel-3568	1645	22	and	and	CCONJ
cjel-3568	1645	23	the	the	DET
cjel-3568	1645	24	reduction	reduction	NOUN
cjel-3568	1645	25	of	of	ADP
cjel-3568	1645	26	the	the	DET
cjel-3568	1645	27	rate	rate	NOUN
cjel-3568	1645	28	on	on	ADP
cjel-3568	1645	29	top	top	ADJ
cjel-3568	1645	30	incomes	income	NOUN
cjel-3568	1645	31	to	to	ADP
cjel-3568	1645	32	twenty	twenty	NUM
cjel-3568	1645	33	-	-	PUNCT
cjel-3568	1645	34	eight	eight	NUM
cjel-3568	1645	35	percent	percent	NOUN
cjel-3568	1645	36	under	under	ADP
cjel-3568	1645	37	the	the	DET
cjel-3568	1645	38	tax	tax	NOUN
cjel-3568	1645	39	reform	reform	NOUN
cjel-3568	1645	40	act	act	NOUN
cjel-3568	1645	41	of	of	ADP
cjel-3568	1645	42	1986	1986	NUM
cjel-3568	1645	43	.	.	PUNCT
cjel-3568	1646	1	the	the	DET
cjel-3568	1646	2	sunsets	sunset	NOUN
cjel-3568	1646	3	allowed	allow	VERB
cjel-3568	1646	4	the	the	DET
cjel-3568	1646	5	legislation	legislation	NOUN
cjel-3568	1646	6	to	to	PART
cjel-3568	1646	7	escape	escape	VERB
cjel-3568	1646	8	the	the	DET
cjel-3568	1646	9	constraints	constraint	NOUN
cjel-3568	1646	10	of	of	ADP
cjel-3568	1646	11	2016	2016	NUM
cjel-3568	1646	12	]	]	PUNCT
cjel-3568	1646	13	picking	pick	VERB
cjel-3568	1646	14	winners	winner	NOUN
cjel-3568	1646	15	and	and	CCONJ
cjel-3568	1646	16	losers	loser	NOUN
cjel-3568	1646	17	121	121	NUM
cjel-3568	1646	18	policymakers	policymaker	NOUN
cjel-3568	1646	19	also	also	ADV
cjel-3568	1646	20	justify	justify	VERB
cjel-3568	1646	21	sunset	sunset	NOUN
cjel-3568	1646	22	provisions	provision	NOUN
cjel-3568	1646	23	as	as	ADP
cjel-3568	1646	24	providing	provide	VERB
cjel-3568	1646	25	congress	congress	PROPN
cjel-3568	1646	26	with	with	ADP
cjel-3568	1646	27	additional	additional	ADJ
cjel-3568	1646	28	opportunities	opportunity	NOUN
cjel-3568	1646	29	for	for	ADP
cjel-3568	1646	30	deliberation	deliberation	NOUN
cjel-3568	1646	31	and	and	CCONJ
cjel-3568	1646	32	protection	protection	NOUN
cjel-3568	1646	33	against	against	ADP
cjel-3568	1646	34	short	short	ADJ
cjel-3568	1646	35	-	-	PUNCT
cjel-3568	1646	36	lived	live	VERB
cjel-3568	1646	37	plans.377	plans.377	NOUN
cjel-3568	1646	38	while	while	SCONJ
cjel-3568	1646	39	in	in	ADP
cjel-3568	1646	40	theory	theory	NOUN
cjel-3568	1646	41	sunsets	sunset	NOUN
cjel-3568	1646	42	may	may	AUX
cjel-3568	1646	43	give	give	VERB
cjel-3568	1646	44	congress	congress	PROPN
cjel-3568	1646	45	more	more	ADJ
cjel-3568	1646	46	time	time	NOUN
cjel-3568	1646	47	to	to	PART
cjel-3568	1646	48	gather	gather	VERB
cjel-3568	1646	49	information	information	NOUN
cjel-3568	1646	50	and	and	CCONJ
cjel-3568	1646	51	to	to	PART
cjel-3568	1646	52	deliberate	deliberate	VERB
cjel-3568	1646	53	when	when	SCONJ
cjel-3568	1646	54	policy	policy	NOUN
cjel-3568	1646	55	decisions	decision	NOUN
cjel-3568	1646	56	are	be	AUX
cjel-3568	1646	57	difficult	difficult	ADJ
cjel-3568	1646	58	and	and	CCONJ
cjel-3568	1646	59	outcomes	outcome	NOUN
cjel-3568	1646	60	are	be	AUX
cjel-3568	1646	61	uncertain,378	uncertain,378	NOUN
cjel-3568	1646	62	sunsets	sunset	NOUN
cjel-3568	1646	63	create	create	VERB
cjel-3568	1646	64	increased	increase	VERB
cjel-3568	1646	65	opportunity	opportunity	NOUN
cjel-3568	1646	66	for	for	ADP
cjel-3568	1646	67	lobbying	lobbying	NOUN
cjel-3568	1646	68	and	and	CCONJ
cjel-3568	1646	69	rent	rent	VERB
cjel-3568	1646	70	seeking	seek	VERB
cjel-3568	1646	71	by	by	ADP
cjel-3568	1646	72	parties	party	NOUN
cjel-3568	1646	73	on	on	ADP
cjel-3568	1646	74	both	both	DET
cjel-3568	1646	75	sides	side	NOUN
cjel-3568	1646	76	of	of	ADP
cjel-3568	1646	77	the	the	DET
cjel-3568	1646	78	legislation	legislation	NOUN
cjel-3568	1646	79	and	and	CCONJ
cjel-3568	1646	80	may	may	AUX
cjel-3568	1646	81	,	,	PUNCT
cjel-3568	1646	82	therefore	therefore	ADV
cjel-3568	1646	83	,	,	PUNCT
cjel-3568	1646	84	yield	yield	VERB
cjel-3568	1646	85	only	only	ADV
cjel-3568	1646	86	social	social	ADJ
cjel-3568	1646	87	waste.379	waste.379	NOUN
cjel-3568	1646	88	periodic	periodic	ADJ
cjel-3568	1646	89	review	review	NOUN
cjel-3568	1646	90	of	of	ADP
cjel-3568	1646	91	sunset	sunset	NOUN
cjel-3568	1646	92	provisions	provision	NOUN
cjel-3568	1646	93	can	can	AUX
cjel-3568	1646	94	be	be	AUX
cjel-3568	1646	95	costly	costly	ADJ
cjel-3568	1646	96	and	and	CCONJ
cjel-3568	1646	97	may	may	AUX
cjel-3568	1646	98	outweigh	outweigh	VERB
cjel-3568	1646	99	the	the	DET
cjel-3568	1646	100	benefits	benefit	NOUN
cjel-3568	1646	101	associated	associate	VERB
cjel-3568	1646	102	with	with	ADP
cjel-3568	1646	103	reviewed	review	VERB
cjel-3568	1646	104	legislation.380	legislation.380	NOUN
cjel-3568	1646	105	moreover	moreover	ADV
cjel-3568	1646	106	,	,	PUNCT
cjel-3568	1646	107	sunsets	sunset	NOUN
cjel-3568	1646	108	increase	increase	VERB
cjel-3568	1646	109	compliance	compliance	NOUN
cjel-3568	1646	110	burdens	burden	NOUN
cjel-3568	1646	111	and	and	CCONJ
cjel-3568	1646	112	impose	impose	VERB
cjel-3568	1646	113	heavy	heavy	ADJ
cjel-3568	1646	114	administrative	administrative	ADJ
cjel-3568	1646	115	costs.381	costs.381	NOUN
cjel-3568	1646	116	sunsets	sunset	NOUN
cjel-3568	1646	117	make	make	VERB
cjel-3568	1646	118	legislation	legislation	NOUN
cjel-3568	1646	119	more	more	ADV
cjel-3568	1646	120	susceptible	susceptible	ADJ
cjel-3568	1646	121	to	to	ADP
cjel-3568	1646	122	problems	problem	NOUN
cjel-3568	1646	123	identified	identify	VERB
cjel-3568	1646	124	in	in	ADP
cjel-3568	1646	125	behavioral	behavioral	ADJ
cjel-3568	1646	126	economics	economic	NOUN
cjel-3568	1646	127	.	.	PUNCT
cjel-3568	1647	1	cognitive	cognitive	ADJ
cjel-3568	1647	2	bias	bias	NOUN
cjel-3568	1647	3	in	in	ADP
cjel-3568	1647	4	risk	risk	NOUN
cjel-3568	1647	5	analysis	analysis	NOUN
cjel-3568	1647	6	will	will	AUX
cjel-3568	1647	7	cause	cause	VERB
cjel-3568	1647	8	citizens	citizen	NOUN
cjel-3568	1647	9	to	to	ADP
cjel-3568	1647	10	under	under	NOUN
cjel-3568	1647	11	-	-	PUNCT
cjel-3568	1647	12	regulate	regulate	VERB
cjel-3568	1647	13	for	for	ADP
cjel-3568	1647	14	risks	risk	NOUN
cjel-3568	1647	15	that	that	PRON
cjel-3568	1647	16	are	be	AUX
cjel-3568	1647	17	likely	likely	ADJ
cjel-3568	1647	18	to	to	PART
cjel-3568	1647	19	occur	occur	VERB
cjel-3568	1647	20	in	in	ADP
cjel-3568	1647	21	the	the	DET
cjel-3568	1647	22	future	future	NOUN
cjel-3568	1647	23	rather	rather	ADV
cjel-3568	1647	24	than	than	ADP
cjel-3568	1647	25	the	the	DET
cjel-3568	1647	26	present.382	present.382	VERB
cjel-3568	1647	27	loss	loss	NOUN
cjel-3568	1647	28	aversion	aversion	NOUN
cjel-3568	1647	29	may	may	AUX
cjel-3568	1647	30	cause	cause	VERB
cjel-3568	1647	31	parties	party	NOUN
cjel-3568	1647	32	to	to	ADP
cjel-3568	1647	33	over	over	ADP
cjel-3568	1647	34	-	-	PUNCT
cjel-3568	1647	35	value	value	NOUN
cjel-3568	1647	36	existing	exist	VERB
cjel-3568	1647	37	economic	economic	ADJ
cjel-3568	1647	38	benefits	benefit	NOUN
cjel-3568	1647	39	,	,	PUNCT
cjel-3568	1647	40	compared	compare	VERB
cjel-3568	1647	41	to	to	ADP
cjel-3568	1647	42	the	the	DET
cjel-3568	1647	43	hazards	hazard	NOUN
cjel-3568	1647	44	produced	produce	VERB
cjel-3568	1647	45	by	by	ADP
cjel-3568	1647	46	a	a	DET
cjel-3568	1647	47	set	set	NOUN
cjel-3568	1647	48	of	of	ADP
cjel-3568	1647	49	entitlements	entitlement	NOUN
cjel-3568	1647	50	that	that	PRON
cjel-3568	1647	51	will	will	AUX
cjel-3568	1647	52	be	be	AUX
cjel-3568	1647	53	gained	gain	VERB
cjel-3568	1647	54	at	at	ADP
cjel-3568	1647	55	another	another	DET
cjel-3568	1647	56	time.383	time.383	PROPN
cjel-3568	1647	57	sunsets	sunset	NOUN
cjel-3568	1647	58	also	also	ADV
cjel-3568	1647	59	increase	increase	VERB
cjel-3568	1647	60	opportunities	opportunity	NOUN
cjel-3568	1647	61	for	for	ADP
cjel-3568	1647	62	myopia	myopia	NOUN
cjel-3568	1647	63	bias	bias	NOUN
cjel-3568	1647	64	,	,	PUNCT
cjel-3568	1647	65	the	the	DET
cjel-3568	1647	66	tendency	tendency	NOUN
cjel-3568	1647	67	to	to	PART
cjel-3568	1647	68	avoid	avoid	VERB
cjel-3568	1647	69	immediate	immediate	ADJ
cjel-3568	1647	70	loss	loss	NOUN
cjel-3568	1647	71	rather	rather	ADV
cjel-3568	1647	72	than	than	ADP
cjel-3568	1647	73	losses	loss	NOUN
cjel-3568	1647	74	that	that	PRON
cjel-3568	1647	75	might	might	AUX
cjel-3568	1647	76	occur	occur	VERB
cjel-3568	1647	77	in	in	ADP
cjel-3568	1647	78	the	the	DET
cjel-3568	1647	79	future	future	NOUN
cjel-3568	1647	80	even	even	ADV
cjel-3568	1647	81	if	if	SCONJ
cjel-3568	1647	82	those	those	DET
cjel-3568	1647	83	future	future	ADJ
cjel-3568	1647	84	losses	loss	NOUN
cjel-3568	1647	85	are	be	AUX
cjel-3568	1647	86	more	more	ADJ
cjel-3568	1647	87	significant.384	significant.384	VERB
cjel-3568	1647	88	regulation	regulation	NOUN
cjel-3568	1647	89	of	of	ADP
cjel-3568	1647	90	carbon	carbon	NOUN
cjel-3568	1647	91	dioxide	dioxide	NOUN
cjel-3568	1647	92	emissions	emission	NOUN
cjel-3568	1647	93	may	may	AUX
cjel-3568	1647	94	be	be	AUX
cjel-3568	1647	95	perceived	perceive	VERB
cjel-3568	1647	96	as	as	ADP
cjel-3568	1647	97	taking	take	VERB
cjel-3568	1647	98	away	away	ADV
cjel-3568	1647	99	something	something	PRON
cjel-3568	1647	100	the	the	DET
cjel-3568	1647	101	public	public	NOUN
cjel-3568	1647	102	currently	currently	ADV
cjel-3568	1647	103	enjoys	enjoy	VERB
cjel-3568	1647	104	,	,	PUNCT
cjel-3568	1647	105	inciting	incite	VERB
cjel-3568	1647	106	opposition	opposition	NOUN
cjel-3568	1647	107	to	to	PART
cjel-3568	1647	108	legislation.385	legislation.385	VERB
cjel-3568	1647	109	climate	climate	NOUN
cjel-3568	1647	110	change	change	NOUN
cjel-3568	1647	111	is	be	AUX
cjel-3568	1647	112	a	a	DET
cjel-3568	1647	113	significant	significant	ADJ
cjel-3568	1647	114	factor	factor	NOUN
cjel-3568	1647	115	in	in	ADP
cjel-3568	1647	116	the	the	DET
cjel-3568	1647	117	support	support	NOUN
cjel-3568	1647	118	of	of	ADP
cjel-3568	1647	119	renewable	renewable	ADJ
cjel-3568	1647	120	energy	energy	NOUN
cjel-3568	1647	121	subsidies	subsidy	NOUN
cjel-3568	1647	122	.	.	PUNCT
cjel-3568	1648	1	cognitive	cognitive	ADJ
cjel-3568	1648	2	bias	bias	NOUN
cjel-3568	1648	3	,	,	PUNCT
cjel-3568	1648	4	myopia	myopia	NOUN
cjel-3568	1648	5	bias	bias	NOUN
cjel-3568	1648	6	,	,	PUNCT
cjel-3568	1648	7	and	and	CCONJ
cjel-3568	1648	8	loss	loss	NOUN
cjel-3568	1648	9	aversion	aversion	NOUN
cjel-3568	1648	10	are	be	AUX
cjel-3568	1648	11	all	all	ADV
cjel-3568	1648	12	at	at	ADP
cjel-3568	1648	13	play	play	NOUN
cjel-3568	1648	14	in	in	ADP
cjel-3568	1648	15	climate	climate	NOUN
cjel-3568	1648	16	change	change	NOUN
cjel-3568	1648	17	politics	politic	NOUN
cjel-3568	1648	18	even	even	ADV
cjel-3568	1648	19	without	without	ADP
cjel-3568	1648	20	the	the	DET
cjel-3568	1648	21	added	add	VERB
cjel-3568	1648	22	burden	burden	NOUN
cjel-3568	1648	23	of	of	ADP
cjel-3568	1648	24	legislative	legislative	ADJ
cjel-3568	1648	25	sunsets	sunset	NOUN
cjel-3568	1648	26	;	;	PUNCT
cjel-3568	1648	27	the	the	DET
cjel-3568	1648	28	effects	effect	NOUN
cjel-3568	1648	29	of	of	ADP
cjel-3568	1648	30	carbon	carbon	NOUN
cjel-3568	1648	31	dioxide	dioxide	NOUN
cjel-3568	1648	32	emissions	emission	NOUN
cjel-3568	1648	33	are	be	AUX
cjel-3568	1648	34	non	non	ADJ
cjel-3568	1648	35	-	-	ADJ
cjel-3568	1648	36	linear	linear	ADJ
cjel-3568	1648	37	and	and	CCONJ
cjel-3568	1648	38	the	the	DET
cjel-3568	1648	39	most	most	ADJ
cjel-3568	1648	40	paygo	paygo	NOUN
cjel-3568	1648	41	,	,	PUNCT
cjel-3568	1648	42	designed	design	VERB
cjel-3568	1648	43	to	to	PART
cjel-3568	1648	44	impose	impose	VERB
cjel-3568	1648	45	fiscal	fiscal	ADJ
cjel-3568	1648	46	restraint	restraint	NOUN
cjel-3568	1648	47	on	on	ADP
cjel-3568	1648	48	congress	congress	PROPN
cjel-3568	1648	49	,	,	PUNCT
cjel-3568	1648	50	by	by	ADP
cjel-3568	1648	51	requiring	require	VERB
cjel-3568	1648	52	that	that	SCONJ
cjel-3568	1648	53	tax	tax	NOUN
cjel-3568	1648	54	cuts	cut	NOUN
cjel-3568	1648	55	be	be	AUX
cjel-3568	1648	56	offset	offset	VERB
cjel-3568	1648	57	with	with	ADP
cjel-3568	1648	58	budget	budget	NOUN
cjel-3568	1648	59	cuts	cut	NOUN
cjel-3568	1648	60	or	or	CCONJ
cjel-3568	1648	61	face	face	VERB
cjel-3568	1648	62	sequestration	sequestration	NOUN
cjel-3568	1648	63	,	,	PUNCT
cjel-3568	1648	64	and	and	CCONJ
cjel-3568	1648	65	the	the	DET
cjel-3568	1648	66	limitations	limitation	NOUN
cjel-3568	1648	67	of	of	ADP
cjel-3568	1648	68	the	the	DET
cjel-3568	1648	69	byrd	byrd	PROPN
cjel-3568	1648	70	rule	rule	NOUN
cjel-3568	1648	71	,	,	PUNCT
cjel-3568	1648	72	designed	design	VERB
cjel-3568	1648	73	to	to	PART
cjel-3568	1648	74	prevent	prevent	VERB
cjel-3568	1648	75	parties	party	NOUN
cjel-3568	1648	76	from	from	ADP
cjel-3568	1648	77	attaching	attach	VERB
cjel-3568	1648	78	riders	rider	NOUN
cjel-3568	1648	79	to	to	ADP
cjel-3568	1648	80	the	the	DET
cjel-3568	1648	81	budget	budget	NOUN
cjel-3568	1648	82	reconciliation	reconciliation	NOUN
cjel-3568	1648	83	bill	bill	NOUN
cjel-3568	1648	84	.	.	PUNCT
cjel-3568	1649	1	see	see	VERB
cjel-3568	1649	2	i	i	PRON
cjel-3568	1649	3	d.	d.	PROPN
cjel-3568	1649	4	at	at	ADP
cjel-3568	1649	5	1025	1025	NUM
cjel-3568	1649	6	.	.	PUNCT
cjel-3568	1650	1	377	377	NUM
cjel-3568	1650	2	.	.	PUNCT
cjel-3568	1651	1	i	i	PRON
cjel-3568	1651	2	d.	d.	PROPN
cjel-3568	1651	3	at	at	ADP
cjel-3568	1651	4	1041–42	1041–42	NUM
cjel-3568	1651	5	.	.	PUNCT
cjel-3568	1652	1	378	378	NUM
cjel-3568	1652	2	.	.	PUNCT
cjel-3568	1653	1	see	see	VERB
cjel-3568	1653	2	i	i	PRON
cjel-3568	1653	3	d.	d.	PROPN
cjel-3568	1653	4	at	at	ADP
cjel-3568	1653	5	1014–15	1014–15	NUM
cjel-3568	1653	6	.	.	PUNCT
cjel-3568	1654	1	379	379	NUM
cjel-3568	1654	2	.	.	PUNCT
cjel-3568	1655	1	i	i	PRON
cjel-3568	1655	2	d.	d.	PROPN
cjel-3568	1655	3	at	at	ADP
cjel-3568	1655	4	1051	1051	NUM
cjel-3568	1655	5	.	.	PUNCT
cjel-3568	1656	1	in	in	ADP
cjel-3568	1656	2	addition	addition	NOUN
cjel-3568	1656	3	,	,	PUNCT
cjel-3568	1656	4	temporary	temporary	ADJ
cjel-3568	1656	5	legislation	legislation	NOUN
cjel-3568	1656	6	opens	open	VERB
cjel-3568	1656	7	the	the	DET
cjel-3568	1656	8	door	door	NOUN
cjel-3568	1656	9	for	for	SCONJ
cjel-3568	1656	10	congress	congress	PROPN
cjel-3568	1656	11	to	to	PART
cjel-3568	1656	12	extract	extract	VERB
cjel-3568	1656	13	more	more	ADJ
cjel-3568	1656	14	and	and	CCONJ
cjel-3568	1656	15	higher	high	ADJ
cjel-3568	1656	16	rents	rent	NOUN
cjel-3568	1656	17	from	from	ADP
cjel-3568	1656	18	those	those	PRON
cjel-3568	1656	19	who	who	PRON
cjel-3568	1656	20	seek	seek	VERB
cjel-3568	1656	21	to	to	PART
cjel-3568	1656	22	maintain	maintain	VERB
cjel-3568	1656	23	legislation	legislation	NOUN
cjel-3568	1656	24	beyond	beyond	ADP
cjel-3568	1656	25	sunsets	sunset	NOUN
cjel-3568	1656	26	because	because	SCONJ
cjel-3568	1656	27	congress	congress	PROPN
cjel-3568	1656	28	finds	find	VERB
cjel-3568	1656	29	it	it	PRON
cjel-3568	1656	30	easier	easy	ADJ
cjel-3568	1656	31	to	to	PART
cjel-3568	1656	32	allow	allow	VERB
cjel-3568	1656	33	a	a	DET
cjel-3568	1656	34	provision	provision	NOUN
cjel-3568	1656	35	to	to	PART
cjel-3568	1656	36	sunset	sunset	VERB
cjel-3568	1656	37	than	than	SCONJ
cjel-3568	1656	38	to	to	PART
cjel-3568	1656	39	take	take	VERB
cjel-3568	1656	40	action	action	NOUN
cjel-3568	1656	41	to	to	PART
cjel-3568	1656	42	extend	extend	VERB
cjel-3568	1656	43	the	the	DET
cjel-3568	1656	44	provision	provision	NOUN
cjel-3568	1656	45	.	.	PUNCT
cjel-3568	1657	1	see	see	VERB
cjel-3568	1657	2	i	i	PRON
cjel-3568	1657	3	d.	d.	PROPN
cjel-3568	1657	4	at	at	ADP
cjel-3568	1657	5	1056	1056	NUM
cjel-3568	1657	6	.	.	PUNCT
cjel-3568	1658	1	sunsets	sunset	NOUN
cjel-3568	1658	2	also	also	ADV
cjel-3568	1658	3	tend	tend	VERB
cjel-3568	1658	4	to	to	PART
cjel-3568	1658	5	crowd	crowd	VERB
cjel-3568	1658	6	out	out	ADP
cjel-3568	1658	7	new	new	ADJ
cjel-3568	1658	8	laws	law	NOUN
cjel-3568	1658	9	and	and	CCONJ
cjel-3568	1658	10	reform	reform	NOUN
cjel-3568	1658	11	plans	plan	NOUN
cjel-3568	1658	12	of	of	ADP
cjel-3568	1658	13	newly	newly	ADV
cjel-3568	1658	14	-	-	PUNCT
cjel-3568	1658	15	elected	elect	VERB
cjel-3568	1658	16	legislators	legislator	NOUN
cjel-3568	1658	17	.	.	PUNCT
cjel-3568	1659	1	see	see	VERB
cjel-3568	1659	2	i	i	PRON
cjel-3568	1659	3	d.	d.	PROPN
cjel-3568	1659	4	at	at	ADP
cjel-3568	1659	5	1059	1059	NUM
cjel-3568	1659	6	.	.	PUNCT
cjel-3568	1660	1	380	380	NUM
cjel-3568	1660	2	.	.	PUNCT
cjel-3568	1661	1	i	i	PRON
cjel-3568	1661	2	d.	d.	PROPN
cjel-3568	1661	3	at	at	ADP
cjel-3568	1661	4	1016	1016	NUM
cjel-3568	1661	5	.	.	PUNCT
cjel-3568	1662	1	periodic	periodic	ADJ
cjel-3568	1662	2	reviews	review	NOUN
cjel-3568	1662	3	have	have	AUX
cjel-3568	1662	4	not	not	PART
cjel-3568	1662	5	proved	prove	VERB
cjel-3568	1662	6	to	to	PART
cjel-3568	1662	7	be	be	AUX
cjel-3568	1662	8	cost	cost	NOUN
cjel-3568	1662	9	-	-	PUNCT
cjel-3568	1662	10	saving	save	VERB
cjel-3568	1662	11	features	feature	NOUN
cjel-3568	1662	12	.	.	PUNCT
cjel-3568	1663	1	i	i	PRON
cjel-3568	1663	2	d.	d.	PROPN
cjel-3568	1663	3	381	381	NUM
cjel-3568	1663	4	.	.	PUNCT
cjel-3568	1664	1	i	i	PRON
cjel-3568	1664	2	d.	d.	PROPN
cjel-3568	1664	3	at	at	ADP
cjel-3568	1664	4	1064–65	1064–65	NUM
cjel-3568	1664	5	.	.	PUNCT
cjel-3568	1665	1	382	382	NUM
cjel-3568	1665	2	.	.	PUNCT
cjel-3568	1666	1	i	i	PRON
cjel-3568	1666	2	d.	d.	PROPN
cjel-3568	1666	3	at	at	ADP
cjel-3568	1666	4	1047–48	1047–48	NUM
cjel-3568	1666	5	.	.	PUNCT
cjel-3568	1667	1	383	383	NUM
cjel-3568	1667	2	.	.	PUNCT
cjel-3568	1668	1	i	i	PRON
cjel-3568	1668	2	d.	d.	PROPN
cjel-3568	1668	3	384	384	NUM
cjel-3568	1668	4	.	.	PUNCT
cjel-3568	1669	1	i	i	PRON
cjel-3568	1669	2	d.	d.	PROPN
cjel-3568	1669	3	at	at	ADP
cjel-3568	1669	4	1047–48	1047–48	NUM
cjel-3568	1669	5	.	.	PUNCT
cjel-3568	1670	1	385	385	NUM
cjel-3568	1670	2	.	.	PUNCT
cjel-3568	1671	1	i	i	PRON
cjel-3568	1671	2	d.	d.	PROPN
cjel-3568	1671	3	122	122	NUM
cjel-3568	1671	4	columbia	columbia	PROPN
cjel-3568	1671	5	journal	journal	PROPN
cjel-3568	1671	6	of	of	ADP
cjel-3568	1671	7	environmental	environmental	ADJ
cjel-3568	1671	8	law	law	NOUN
cjel-3568	1672	1	[	[	X
cjel-3568	1672	2	vol	vol	NOUN
cjel-3568	1672	3	.	.	PUNCT
cjel-3568	1673	1	41:1	41:1	NUM
cjel-3568	1673	2	significant	significant	ADJ
cjel-3568	1673	3	impacts	impact	NOUN
cjel-3568	1673	4	,	,	PUNCT
cjel-3568	1673	5	which	which	PRON
cjel-3568	1673	6	may	may	AUX
cjel-3568	1673	7	be	be	AUX
cjel-3568	1673	8	catastrophic	catastrophic	ADJ
cjel-3568	1673	9	,	,	PUNCT
cjel-3568	1673	10	are	be	AUX
cjel-3568	1673	11	projected	project	VERB
cjel-3568	1673	12	to	to	PART
cjel-3568	1673	13	occur	occur	VERB
cjel-3568	1673	14	in	in	ADP
cjel-3568	1673	15	the	the	DET
cjel-3568	1673	16	future.386	future.386	NOUN
cjel-3568	1673	17	finally	finally	ADV
cjel-3568	1673	18	,	,	PUNCT
cjel-3568	1673	19	sunsets	sunset	NOUN
cjel-3568	1673	20	upset	upset	VERB
cjel-3568	1673	21	planning.387	planning.387	NOUN
cjel-3568	1673	22	in	in	ADP
cjel-3568	1673	23	an	an	DET
cjel-3568	1673	24	increasingly	increasingly	ADV
cjel-3568	1673	25	complex	complex	ADJ
cjel-3568	1673	26	world	world	NOUN
cjel-3568	1673	27	,	,	PUNCT
cjel-3568	1673	28	social	social	ADJ
cjel-3568	1673	29	policy	policy	NOUN
cjel-3568	1673	30	should	should	AUX
cjel-3568	1673	31	be	be	AUX
cjel-3568	1673	32	coordinated.388	coordinated.388	ADJ
cjel-3568	1673	33	however	however	ADV
cjel-3568	1673	34	,	,	PUNCT
cjel-3568	1673	35	this	this	PRON
cjel-3568	1673	36	requires	require	VERB
cjel-3568	1673	37	stability	stability	NOUN
cjel-3568	1673	38	.	.	PUNCT
cjel-3568	1674	1	while	while	SCONJ
cjel-3568	1674	2	lasting	lasting	ADJ
cjel-3568	1674	3	legislation	legislation	NOUN
cjel-3568	1674	4	signals	signal	VERB
cjel-3568	1674	5	a	a	DET
cjel-3568	1674	6	credible	credible	ADJ
cjel-3568	1674	7	commitment	commitment	NOUN
cjel-3568	1674	8	to	to	ADP
cjel-3568	1674	9	a	a	DET
cjel-3568	1674	10	policy	policy	NOUN
cjel-3568	1674	11	and	and	CCONJ
cjel-3568	1674	12	provides	provide	VERB
cjel-3568	1674	13	the	the	DET
cjel-3568	1674	14	stability	stability	NOUN
cjel-3568	1674	15	that	that	PRON
cjel-3568	1674	16	would	would	AUX
cjel-3568	1674	17	allow	allow	VERB
cjel-3568	1674	18	businesses	business	NOUN
cjel-3568	1674	19	to	to	PART
cjel-3568	1674	20	make	make	VERB
cjel-3568	1674	21	long	long	ADJ
cjel-3568	1674	22	-	-	PUNCT
cjel-3568	1674	23	term	term	NOUN
cjel-3568	1674	24	plans	plan	NOUN
cjel-3568	1674	25	,	,	PUNCT
cjel-3568	1674	26	sunsetting	sunsette	VERB
cjel-3568	1674	27	subsidies	subsidy	NOUN
cjel-3568	1674	28	signal	signal	VERB
cjel-3568	1674	29	a	a	DET
cjel-3568	1674	30	lack	lack	NOUN
cjel-3568	1674	31	of	of	ADP
cjel-3568	1674	32	commitment.389	commitment.389	NOUN
cjel-3568	1674	33	d.	d.	PROPN
cjel-3568	1674	34	the	the	DET
cjel-3568	1674	35	value	value	NOUN
cjel-3568	1674	36	of	of	ADP
cjel-3568	1674	37	cohorts	cohort	NOUN
cjel-3568	1674	38	the	the	DET
cjel-3568	1674	39	older	old	ADJ
cjel-3568	1674	40	industry	industry	NOUN
cjel-3568	1674	41	’s	’s	PART
cjel-3568	1674	42	legislative	legislative	ADJ
cjel-3568	1674	43	advantage	advantage	NOUN
cjel-3568	1674	44	has	have	AUX
cjel-3568	1674	45	also	also	ADV
cjel-3568	1674	46	increased	increase	VERB
cjel-3568	1674	47	as	as	ADP
cjel-3568	1674	48	other	other	ADJ
cjel-3568	1674	49	unrelated	unrelated	ADJ
cjel-3568	1674	50	industries	industry	NOUN
cjel-3568	1674	51	have	have	AUX
cjel-3568	1674	52	begun	begin	VERB
cjel-3568	1674	53	to	to	PART
cjel-3568	1674	54	benefit	benefit	VERB
cjel-3568	1674	55	from	from	ADP
cjel-3568	1674	56	public	public	ADJ
cjel-3568	1674	57	trading	trading	NOUN
cjel-3568	1674	58	and	and	CCONJ
cjel-3568	1674	59	the	the	DET
cjel-3568	1674	60	corporate	corporate	ADJ
cjel-3568	1674	61	tax	tax	NOUN
cjel-3568	1674	62	exemption	exemption	NOUN
cjel-3568	1674	63	under	under	ADP
cjel-3568	1674	64	section	section	NOUN
cjel-3568	1674	65	7704(c	7704(c	NOUN
cjel-3568	1674	66	)	)	PUNCT
cjel-3568	1674	67	.	.	PUNCT
cjel-3568	1675	1	as	as	SCONJ
cjel-3568	1675	2	interest	interest	NOUN
cjel-3568	1675	3	groups	group	NOUN
cjel-3568	1675	4	for	for	ADP
cjel-3568	1675	5	other	other	ADJ
cjel-3568	1675	6	sectors	sector	NOUN
cjel-3568	1675	7	of	of	ADP
cjel-3568	1675	8	the	the	DET
cjel-3568	1675	9	economy	economy	NOUN
cjel-3568	1675	10	,	,	PUNCT
cjel-3568	1675	11	such	such	ADJ
cjel-3568	1675	12	as	as	ADP
cjel-3568	1675	13	timber	timber	NOUN
cjel-3568	1675	14	interests	interest	NOUN
cjel-3568	1675	15	or	or	CCONJ
cjel-3568	1675	16	the	the	DET
cjel-3568	1675	17	financial	financial	ADJ
cjel-3568	1675	18	services	service	NOUN
cjel-3568	1675	19	industry,390	industry,390	PRON
cjel-3568	1675	20	have	have	AUX
cjel-3568	1675	21	begun	begin	VERB
cjel-3568	1675	22	claiming	claim	VERB
cjel-3568	1675	23	benefits	benefit	NOUN
cjel-3568	1675	24	,	,	PUNCT
cjel-3568	1675	25	support	support	NOUN
cjel-3568	1675	26	for	for	ADP
cjel-3568	1675	27	that	that	DET
cjel-3568	1675	28	tax	tax	NOUN
cjel-3568	1675	29	subsidy	subsidy	NOUN
cjel-3568	1675	30	has	have	AUX
cjel-3568	1675	31	expanded	expand	VERB
cjel-3568	1675	32	.	.	PUNCT
cjel-3568	1676	1	consequently	consequently	ADV
cjel-3568	1676	2	,	,	PUNCT
cjel-3568	1676	3	any	any	DET
cjel-3568	1676	4	efforts	effort	NOUN
cjel-3568	1676	5	to	to	PART
cjel-3568	1676	6	remove	remove	VERB
cjel-3568	1676	7	this	this	DET
cjel-3568	1676	8	provision	provision	NOUN
cjel-3568	1676	9	will	will	AUX
cjel-3568	1676	10	be	be	AUX
cjel-3568	1676	11	met	meet	VERB
cjel-3568	1676	12	with	with	ADP
cjel-3568	1676	13	more	more	ADV
cjel-3568	1676	14	widespread	widespread	ADJ
cjel-3568	1676	15	opposition	opposition	NOUN
cjel-3568	1676	16	because	because	SCONJ
cjel-3568	1676	17	there	there	PRON
cjel-3568	1676	18	are	be	VERB
cjel-3568	1676	19	a	a	DET
cjel-3568	1676	20	larger	large	ADJ
cjel-3568	1676	21	,	,	PUNCT
cjel-3568	1676	22	more	more	ADV
cjel-3568	1676	23	diverse	diverse	ADJ
cjel-3568	1676	24	set	set	NOUN
cjel-3568	1676	25	of	of	ADP
cjel-3568	1676	26	cohorts	cohort	NOUN
cjel-3568	1676	27	to	to	PART
cjel-3568	1676	28	defend	defend	VERB
cjel-3568	1676	29	it	it	PRON
cjel-3568	1676	30	from	from	ADP
cjel-3568	1676	31	repeal	repeal	NOUN
cjel-3568	1676	32	.	.	PUNCT
cjel-3568	1677	1	having	have	VERB
cjel-3568	1677	2	additional	additional	ADJ
cjel-3568	1677	3	cohorts	cohort	NOUN
cjel-3568	1677	4	that	that	PRON
cjel-3568	1677	5	receive	receive	VERB
cjel-3568	1677	6	a	a	DET
cjel-3568	1677	7	tax	tax	NOUN
cjel-3568	1677	8	benefit	benefit	NOUN
cjel-3568	1677	9	also	also	ADV
cjel-3568	1677	10	shields	shield	VERB
cjel-3568	1677	11	that	that	PRON
cjel-3568	1677	12	benefit	benefit	VERB
cjel-3568	1677	13	from	from	ADP
cjel-3568	1677	14	scrutiny	scrutiny	NOUN
cjel-3568	1677	15	.	.	PUNCT
cjel-3568	1678	1	when	when	SCONJ
cjel-3568	1678	2	evaluating	evaluate	VERB
cjel-3568	1678	3	subsidies	subsidy	NOUN
cjel-3568	1678	4	to	to	ADP
cjel-3568	1678	5	the	the	DET
cjel-3568	1678	6	energy	energy	NOUN
cjel-3568	1678	7	industry	industry	NOUN
cjel-3568	1678	8	,	,	PUNCT
cjel-3568	1678	9	the	the	DET
cjel-3568	1678	10	energy	energy	NOUN
cjel-3568	1678	11	information	information	PROPN
cjel-3568	1678	12	administration	administration	NOUN
cjel-3568	1678	13	has	have	AUX
cjel-3568	1678	14	been	be	AUX
cjel-3568	1678	15	biased	bias	VERB
cjel-3568	1678	16	386	386	NUM
cjel-3568	1678	17	.	.	PUNCT
cjel-3568	1679	1	see	see	VERB
cjel-3568	1679	2	generally	generally	ADV
cjel-3568	1679	3	lazarus	lazarus	PROPN
cjel-3568	1679	4	,	,	PUNCT
cjel-3568	1679	5	supra	supra	PROPN
cjel-3568	1679	6	note	note	NOUN
cjel-3568	1679	7	365	365	NUM
cjel-3568	1679	8	.	.	PUNCT
cjel-3568	1679	9	387	387	NUM
cjel-3568	1679	10	.	.	PUNCT
cjel-3568	1680	1	congress	congress	PROPN
cjel-3568	1680	2	has	have	AUX
cjel-3568	1680	3	extended	extend	VERB
cjel-3568	1680	4	the	the	DET
cjel-3568	1680	5	production	production	NOUN
cjel-3568	1680	6	tax	tax	NOUN
cjel-3568	1680	7	credit	credit	NOUN
cjel-3568	1680	8	six	six	NUM
cjel-3568	1680	9	times	time	NOUN
cjel-3568	1680	10	and	and	CCONJ
cjel-3568	1680	11	allowed	allow	VERB
cjel-3568	1680	12	it	it	PRON
cjel-3568	1680	13	to	to	PART
cjel-3568	1680	14	sunset	sunset	VERB
cjel-3568	1680	15	four	four	NUM
cjel-3568	1680	16	times	time	NOUN
cjel-3568	1680	17	,	,	PUNCT
cjel-3568	1680	18	leading	lead	VERB
cjel-3568	1680	19	to	to	ADP
cjel-3568	1680	20	a	a	DET
cjel-3568	1680	21	boom	boom	NOUN
cjel-3568	1680	22	and	and	CCONJ
cjel-3568	1680	23	bust	bust	ADJ
cjel-3568	1680	24	cycle	cycle	NOUN
cjel-3568	1680	25	for	for	ADP
cjel-3568	1680	26	renewable	renewable	ADJ
cjel-3568	1680	27	energy	energy	NOUN
cjel-3568	1680	28	investors	investor	NOUN
cjel-3568	1680	29	.	.	PUNCT
cjel-3568	1681	1	see	see	VERB
cjel-3568	1681	2	wiser	wise	ADJ
cjel-3568	1681	3	,	,	PUNCT
cjel-3568	1681	4	bolinger	bolinger	NOUN
cjel-3568	1681	5	&	&	CCONJ
cjel-3568	1681	6	barbose	barbose	PROPN
cjel-3568	1681	7	,	,	PUNCT
cjel-3568	1681	8	supra	supra	PROPN
cjel-3568	1681	9	note	note	NOUN
cjel-3568	1681	10	3	3	NUM
cjel-3568	1681	11	,	,	PUNCT
cjel-3568	1681	12	at	at	ADP
cjel-3568	1681	13	5	5	NUM
cjel-3568	1681	14	.	.	PUNCT
cjel-3568	1682	1	when	when	SCONJ
cjel-3568	1682	2	expirations	expiration	NOUN
cjel-3568	1682	3	were	be	AUX
cjel-3568	1682	4	allowed	allow	VERB
cjel-3568	1682	5	to	to	PART
cjel-3568	1682	6	occur	occur	VERB
cjel-3568	1682	7	,	,	PUNCT
cjel-3568	1682	8	installation	installation	NOUN
cjel-3568	1682	9	of	of	ADP
cjel-3568	1682	10	wind	wind	NOUN
cjel-3568	1682	11	power	power	NOUN
cjel-3568	1682	12	facilities	facility	NOUN
cjel-3568	1682	13	dropped	drop	VERB
cjel-3568	1682	14	between	between	ADP
cjel-3568	1682	15	seventy	seventy	NUM
cjel-3568	1682	16	-	-	PUNCT
cjel-3568	1682	17	three	three	NUM
cjel-3568	1682	18	percent	percent	NOUN
cjel-3568	1682	19	and	and	CCONJ
cjel-3568	1682	20	ninety	ninety	NUM
cjel-3568	1682	21	-	-	PUNCT
cjel-3568	1682	22	three	three	NUM
cjel-3568	1682	23	percent	percent	NOUN
cjel-3568	1682	24	.	.	PUNCT
cjel-3568	1683	1	see	see	VERB
cjel-3568	1683	2	i	i	PRON
cjel-3568	1683	3	d.	d.	PROPN
cjel-3568	1683	4	this	this	PRON
cjel-3568	1683	5	dramatically	dramatically	ADV
cjel-3568	1683	6	reduced	reduce	VERB
cjel-3568	1683	7	wind	wind	NOUN
cjel-3568	1683	8	capacity	capacity	NOUN
cjel-3568	1683	9	and	and	CCONJ
cjel-3568	1683	10	caused	cause	VERB
cjel-3568	1683	11	job	job	NOUN
cjel-3568	1683	12	loss	loss	NOUN
cjel-3568	1683	13	for	for	ADP
cjel-3568	1683	14	employees	employee	NOUN
cjel-3568	1683	15	of	of	ADP
cjel-3568	1683	16	wind	wind	NOUN
cjel-3568	1683	17	companies	company	NOUN
cjel-3568	1683	18	and	and	CCONJ
cjel-3568	1683	19	supporting	support	VERB
cjel-3568	1683	20	manufacturing	manufacturing	NOUN
cjel-3568	1683	21	facilities	facility	NOUN
cjel-3568	1683	22	.	.	PUNCT
cjel-3568	1684	1	see	see	VERB
cjel-3568	1684	2	i	i	PRON
cjel-3568	1684	3	d.	d.	PROPN
cjel-3568	1684	4	388	388	NUM
cjel-3568	1684	5	.	.	PUNCT
cjel-3568	1685	1	see	see	VERB
cjel-3568	1685	2	supra	supra	PROPN
cjel-3568	1685	3	note	note	PROPN
cjel-3568	1685	4	19	19	NUM
cjel-3568	1685	5	and	and	CCONJ
cjel-3568	1685	6	accompanying	accompany	VERB
cjel-3568	1685	7	text	text	NOUN
cjel-3568	1685	8	.	.	PUNCT
cjel-3568	1686	1	389	389	NUM
cjel-3568	1686	2	.	.	PUNCT
cjel-3568	1687	1	see	see	VERB
cjel-3568	1687	2	kysar	kysar	NOUN
cjel-3568	1687	3	,	,	PUNCT
cjel-3568	1687	4	supra	supra	PROPN
cjel-3568	1687	5	note	note	NOUN
cjel-3568	1687	6	70	70	NUM
cjel-3568	1687	7	,	,	PUNCT
cjel-3568	1687	8	at	at	ADP
cjel-3568	1687	9	1063	1063	NUM
cjel-3568	1687	10	.	.	PUNCT
cjel-3568	1688	1	long	long	ADJ
cjel-3568	1688	2	-	-	PUNCT
cjel-3568	1688	3	term	term	NOUN
cjel-3568	1688	4	legislation	legislation	NOUN
cjel-3568	1688	5	also	also	ADV
cjel-3568	1688	6	provides	provide	VERB
cjel-3568	1688	7	time	time	NOUN
cjel-3568	1688	8	for	for	ADP
cjel-3568	1688	9	the	the	DET
cjel-3568	1688	10	benefits	benefit	NOUN
cjel-3568	1688	11	of	of	ADP
cjel-3568	1688	12	the	the	DET
cjel-3568	1688	13	legislation	legislation	NOUN
cjel-3568	1688	14	to	to	PART
cjel-3568	1688	15	diffuse	diffuse	VERB
cjel-3568	1688	16	through	through	ADP
cjel-3568	1688	17	society	society	NOUN
cjel-3568	1688	18	more	more	ADV
cjel-3568	1688	19	evenly	evenly	ADV
cjel-3568	1688	20	,	,	PUNCT
cjel-3568	1688	21	creating	create	VERB
cjel-3568	1688	22	a	a	DET
cjel-3568	1688	23	greater	great	ADJ
cjel-3568	1688	24	number	number	NOUN
cjel-3568	1688	25	of	of	ADP
cjel-3568	1688	26	advocates	advocate	NOUN
cjel-3568	1688	27	and	and	CCONJ
cjel-3568	1688	28	permitting	permit	VERB
cjel-3568	1688	29	long	long	ADJ
cjel-3568	1688	30	-	-	PUNCT
cjel-3568	1688	31	term	term	NOUN
cjel-3568	1688	32	commitments	commitment	NOUN
cjel-3568	1688	33	to	to	ADP
cjel-3568	1688	34	a	a	DET
cjel-3568	1688	35	changed	change	VERB
cjel-3568	1688	36	paradigm	paradigm	NOUN
cjel-3568	1688	37	,	,	PUNCT
cjel-3568	1688	38	whereas	whereas	SCONJ
cjel-3568	1688	39	temporary	temporary	ADJ
cjel-3568	1688	40	legislation	legislation	NOUN
cjel-3568	1688	41	produces	produce	VERB
cjel-3568	1688	42	a	a	DET
cjel-3568	1688	43	limited	limited	ADJ
cjel-3568	1688	44	set	set	NOUN
cjel-3568	1688	45	of	of	ADP
cjel-3568	1688	46	winners	winner	NOUN
cjel-3568	1688	47	and	and	CCONJ
cjel-3568	1688	48	losers	loser	NOUN
cjel-3568	1688	49	.	.	PUNCT
cjel-3568	1689	1	i	i	PRON
cjel-3568	1689	2	d.	d.	PROPN
cjel-3568	1689	3	at	at	ADP
cjel-3568	1689	4	1062–63	1062–63	NUM
cjel-3568	1689	5	.	.	PUNCT
cjel-3568	1690	1	390	390	NUM
cjel-3568	1690	2	.	.	PUNCT
cjel-3568	1691	1	the	the	DET
cjel-3568	1691	2	publicly	publicly	ADV
cjel-3568	1691	3	traded	trade	VERB
cjel-3568	1691	4	partnership	partnership	NOUN
cjel-3568	1691	5	structure	structure	NOUN
cjel-3568	1691	6	has	have	AUX
cjel-3568	1691	7	been	be	AUX
cjel-3568	1691	8	used	use	VERB
cjel-3568	1691	9	by	by	ADP
cjel-3568	1691	10	subsidiaries	subsidiary	NOUN
cjel-3568	1691	11	of	of	ADP
cjel-3568	1691	12	capital	capital	NOUN
cjel-3568	1691	13	equity	equity	NOUN
cjel-3568	1691	14	firms	firm	NOUN
cjel-3568	1691	15	,	,	PUNCT
cjel-3568	1691	16	such	such	ADJ
cjel-3568	1691	17	as	as	ADP
cjel-3568	1691	18	apollo	apollo	PROPN
cjel-3568	1691	19	,	,	PUNCT
cjel-3568	1691	20	blackstone	blackstone	PROPN
cjel-3568	1691	21	,	,	PUNCT
cjel-3568	1691	22	carlisle	carlisle	PROPN
cjel-3568	1691	23	,	,	PUNCT
cjel-3568	1691	24	and	and	CCONJ
cjel-3568	1691	25	kkr	kkr	PROPN
cjel-3568	1691	26	to	to	PART
cjel-3568	1691	27	attain	attain	VERB
cjel-3568	1691	28	obtain	obtain	VERB
cjel-3568	1691	29	pass	pass	VERB
cjel-3568	1691	30	-	-	PUNCT
cjel-3568	1691	31	through	through	ADP
cjel-3568	1691	32	treatment	treatment	NOUN
cjel-3568	1691	33	.	.	PUNCT
cjel-3568	1692	1	see	see	VERB
cjel-3568	1692	2	john	john	PROPN
cjel-3568	1692	3	mckinnon	mckinnon	PROPN
cjel-3568	1692	4	,	,	PUNCT
cjel-3568	1692	5	more	more	ADJ
cjel-3568	1692	6	firms	firm	NOUN
cjel-3568	1692	7	enjoy	enjoy	VERB
cjel-3568	1692	8	tax	tax	NOUN
cjel-3568	1692	9	-	-	PUNCT
cjel-3568	1692	10	free	free	ADJ
cjel-3568	1692	11	status	status	NOUN
cjel-3568	1692	12	,	,	PUNCT
cjel-3568	1693	1	wall	wall	PROPN
cjel-3568	1693	2	st	st	PROPN
cjel-3568	1693	3	.	.	PROPN
cjel-3568	1693	4	j.	j.	PROPN
cjel-3568	1693	5	(	(	PUNCT
cjel-3568	1693	6	jan	jan	PROPN
cjel-3568	1693	7	.	.	PROPN
cjel-3568	1693	8	10	10	NUM
cjel-3568	1693	9	,	,	PUNCT
cjel-3568	1693	10	2012	2012	NUM
cjel-3568	1693	11	)	)	PUNCT
cjel-3568	1693	12	,	,	PUNCT
cjel-3568	1693	13	http://www.wsj.com/articles/sb10001424052970203733504577026361246836488	http://www.wsj.com/articles/sb10001424052970203733504577026361246836488	PROPN
cjel-3568	1694	1	[	[	X
cjel-3568	1694	2	https://perma.cc/2xu3-aghu	https://perma.cc/2xu3-aghu	X
cjel-3568	1694	3	]	]	X
cjel-3568	1694	4	(	(	PUNCT
cjel-3568	1694	5	describing	describe	VERB
cjel-3568	1694	6	kkr	kkr	PROPN
cjel-3568	1694	7	’s	’s	PART
cjel-3568	1694	8	decision	decision	NOUN
cjel-3568	1694	9	to	to	PART
cjel-3568	1694	10	organize	organize	VERB
cjel-3568	1694	11	as	as	ADP
cjel-3568	1694	12	a	a	DET
cjel-3568	1694	13	pass	pass	NOUN
cjel-3568	1694	14	through	through	ADP
cjel-3568	1694	15	entity	entity	NOUN
cjel-3568	1694	16	,	,	PUNCT
cjel-3568	1694	17	i.e.	i.e.	X
cjel-3568	1694	18	publicly	publicly	ADV
cjel-3568	1694	19	traded	trade	VERB
cjel-3568	1694	20	partnership	partnership	NOUN
cjel-3568	1694	21	)	)	PUNCT
cjel-3568	1694	22	;	;	PUNCT
cjel-3568	1694	23	see	see	VERB
cjel-3568	1694	24	also	also	ADV
cjel-3568	1694	25	victor	victor	PROPN
cjel-3568	1694	26	fleischer	fleischer	PROPN
cjel-3568	1694	27	,	,	PUNCT
cjel-3568	1694	28	the	the	DET
cjel-3568	1694	29	so	so	ADV
cjel-3568	1694	30	-	-	PUNCT
cjel-3568	1694	31	called	call	VERB
cjel-3568	1694	32	blackstone	blackstone	NOUN
cjel-3568	1694	33	bill	bill	NOUN
cjel-3568	1694	34	,	,	PUNCT
cjel-3568	1694	35	resurrected	resurrect	VERB
cjel-3568	1694	36	,	,	PUNCT
cjel-3568	1694	37	n.y	n.y	PROPN
cjel-3568	1694	38	.	.	PROPN
cjel-3568	1694	39	times	times	PROPN
cjel-3568	1694	40	:	:	PUNCT
cjel-3568	1695	1	dealbook	dealbook	VERB
cjel-3568	1695	2	(	(	PUNCT
cjel-3568	1695	3	feb	feb	PROPN
cjel-3568	1695	4	.	.	PROPN
cjel-3568	1695	5	27	27	NUM
cjel-3568	1695	6	,	,	PUNCT
cjel-3568	1695	7	2014	2014	NUM
cjel-3568	1695	8	,	,	PUNCT
cjel-3568	1695	9	6:30	6:30	NUM
cjel-3568	1695	10	am	am	NOUN
cjel-3568	1695	11	)	)	PUNCT
cjel-3568	1695	12	,	,	PUNCT
cjel-3568	1695	13	http://dealbook	http://dealbook	PROPN
cjel-3568	1695	14	.	.	PUNCT
cjel-3568	1696	1	nytimes.com/2014/02/27/the-so-called-blackstone-bill-resurrected/	nytimes.com/2014/02/27/the-so-called-blackstone-bill-resurrected/	NOUN
cjel-3568	1697	1	[	[	X
cjel-3568	1697	2	https://perma.cc/f77b-7j5v	https://perma.cc/f77b-7j5v	X
cjel-3568	1697	3	]	]	X
cjel-3568	1697	4	(	(	PUNCT
cjel-3568	1697	5	listing	list	VERB
cjel-3568	1697	6	large	large	ADJ
cjel-3568	1697	7	private	private	ADJ
cjel-3568	1697	8	equity	equity	NOUN
cjel-3568	1697	9	firms	firm	NOUN
cjel-3568	1697	10	that	that	PRON
cjel-3568	1697	11	have	have	AUX
cjel-3568	1697	12	gone	go	VERB
cjel-3568	1697	13	public	public	ADJ
cjel-3568	1697	14	as	as	ADP
cjel-3568	1697	15	passive	passive	ADJ
cjel-3568	1697	16	income	income	NOUN
cjel-3568	1697	17	publicly	publicly	ADV
cjel-3568	1697	18	traded	trade	VERB
cjel-3568	1697	19	partnerships	partnership	NOUN
cjel-3568	1697	20	)	)	PUNCT
cjel-3568	1697	21	.	.	PUNCT
cjel-3568	1698	1	2016	2016	NUM
cjel-3568	1698	2	]	]	PUNCT
cjel-3568	1698	3	picking	pick	VERB
cjel-3568	1698	4	winners	winner	NOUN
cjel-3568	1698	5	and	and	CCONJ
cjel-3568	1698	6	losers	loser	NOUN
cjel-3568	1698	7	123	123	NUM
cjel-3568	1698	8	in	in	ADP
cjel-3568	1698	9	its	its	PRON
cjel-3568	1698	10	analysis	analysis	NOUN
cjel-3568	1698	11	of	of	ADP
cjel-3568	1698	12	tax	tax	NOUN
cjel-3568	1698	13	expenditures	expenditure	NOUN
cjel-3568	1698	14	.	.	PUNCT
cjel-3568	1699	1	while	while	SCONJ
cjel-3568	1699	2	the	the	DET
cjel-3568	1699	3	energy	energy	NOUN
cjel-3568	1699	4	information	information	PROPN
cjel-3568	1699	5	administration	administration	NOUN
cjel-3568	1699	6	uses	use	VERB
cjel-3568	1699	7	figures	figure	NOUN
cjel-3568	1699	8	from	from	ADP
cjel-3568	1699	9	the	the	DET
cjel-3568	1699	10	department	department	NOUN
cjel-3568	1699	11	of	of	ADP
cjel-3568	1699	12	the	the	DET
cjel-3568	1699	13	treasury,391	treasury,391	PROPN
cjel-3568	1699	14	and	and	CCONJ
cjel-3568	1699	15	then	then	ADV
cjel-3568	1699	16	supplements	supplement	VERB
cjel-3568	1699	17	them	they	PRON
cjel-3568	1699	18	with	with	ADP
cjel-3568	1699	19	information	information	NOUN
cjel-3568	1699	20	from	from	ADP
cjel-3568	1699	21	the	the	DET
cjel-3568	1699	22	joint	joint	ADJ
cjel-3568	1699	23	committee	committee	NOUN
cjel-3568	1699	24	on	on	ADP
cjel-3568	1699	25	taxation,392	taxation,392	PRON
cjel-3568	1699	26	it	it	PRON
cjel-3568	1699	27	generally	generally	ADV
cjel-3568	1699	28	excludes	exclude	VERB
cjel-3568	1699	29	from	from	ADP
cjel-3568	1699	30	its	its	PRON
cjel-3568	1699	31	analysis	analysis	NOUN
cjel-3568	1699	32	tax	tax	NOUN
cjel-3568	1699	33	benefits	benefit	NOUN
cjel-3568	1699	34	that	that	PRON
cjel-3568	1699	35	are	be	AUX
cjel-3568	1699	36	shared	share	VERB
cjel-3568	1699	37	with	with	ADP
cjel-3568	1699	38	other	other	ADJ
cjel-3568	1699	39	sectors.393	sectors.393	PROPN
cjel-3568	1699	40	because	because	SCONJ
cjel-3568	1699	41	the	the	DET
cjel-3568	1699	42	real	real	ADJ
cjel-3568	1699	43	estate	estate	NOUN
cjel-3568	1699	44	industry	industry	NOUN
cjel-3568	1699	45	,	,	PUNCT
cjel-3568	1699	46	the	the	DET
cjel-3568	1699	47	mining	mining	NOUN
cjel-3568	1699	48	industry	industry	NOUN
cjel-3568	1699	49	,	,	PUNCT
cjel-3568	1699	50	and	and	CCONJ
cjel-3568	1699	51	the	the	DET
cjel-3568	1699	52	financial	financial	ADJ
cjel-3568	1699	53	services	service	NOUN
cjel-3568	1699	54	industry	industry	NOUN
cjel-3568	1699	55	also	also	ADV
cjel-3568	1699	56	enjoy	enjoy	VERB
cjel-3568	1699	57	the	the	DET
cjel-3568	1699	58	benefits	benefit	NOUN
cjel-3568	1699	59	of	of	ADP
cjel-3568	1699	60	exemption	exemption	NOUN
cjel-3568	1699	61	from	from	ADP
cjel-3568	1699	62	the	the	DET
cjel-3568	1699	63	corporate	corporate	ADJ
cjel-3568	1699	64	tax	tax	NOUN
cjel-3568	1699	65	under	under	ADP
cjel-3568	1699	66	section	section	NOUN
cjel-3568	1699	67	7704(c	7704(c	NOUN
cjel-3568	1699	68	)	)	PUNCT
cjel-3568	1699	69	,	,	PUNCT
cjel-3568	1699	70	the	the	DET
cjel-3568	1699	71	revenue	revenue	NOUN
cjel-3568	1699	72	costs	cost	NOUN
cjel-3568	1699	73	of	of	ADP
cjel-3568	1699	74	that	that	DET
cjel-3568	1699	75	exemption	exemption	NOUN
cjel-3568	1699	76	are	be	AUX
cjel-3568	1699	77	not	not	PART
cjel-3568	1699	78	included	include	VERB
cjel-3568	1699	79	in	in	ADP
cjel-3568	1699	80	the	the	DET
cjel-3568	1699	81	energy	energy	NOUN
cjel-3568	1699	82	information	information	PROPN
cjel-3568	1699	83	administration	administration	NOUN
cjel-3568	1699	84	’s	’s	PART
cjel-3568	1699	85	analyses.394	analyses.394	NOUN
cjel-3568	1700	1	the	the	DET
cjel-3568	1700	2	agency	agency	NOUN
cjel-3568	1700	3	’s	’s	PART
cjel-3568	1700	4	2010	2010	NUM
cjel-3568	1700	5	and	and	CCONJ
cjel-3568	1700	6	2015	2015	NUM
cjel-3568	1700	7	reports	report	NOUN
cjel-3568	1700	8	omitted	omit	VERB
cjel-3568	1700	9	from	from	ADP
cjel-3568	1700	10	their	their	PRON
cjel-3568	1700	11	review	review	NOUN
cjel-3568	1700	12	the	the	DET
cjel-3568	1700	13	publicly	publicly	ADV
cjel-3568	1700	14	traded	trade	VERB
cjel-3568	1700	15	partnership	partnership	NOUN
cjel-3568	1700	16	exemption	exemption	NOUN
cjel-3568	1700	17	from	from	ADP
cjel-3568	1700	18	the	the	DET
cjel-3568	1700	19	corporate	corporate	ADJ
cjel-3568	1700	20	tax	tax	NOUN
cjel-3568	1700	21	and	and	CCONJ
cjel-3568	1700	22	a	a	DET
cjel-3568	1700	23	number	number	NOUN
cjel-3568	1700	24	of	of	ADP
cjel-3568	1700	25	other	other	ADJ
cjel-3568	1700	26	fossil	fossil	NOUN
cjel-3568	1700	27	fuel	fuel	NOUN
cjel-3568	1700	28	tax	tax	NOUN
cjel-3568	1700	29	subsidies	subsidy	NOUN
cjel-3568	1700	30	,	,	PUNCT
cjel-3568	1700	31	such	such	ADJ
cjel-3568	1700	32	as	as	ADP
cjel-3568	1700	33	the	the	DET
cjel-3568	1700	34	domestic	domestic	ADJ
cjel-3568	1700	35	production	production	NOUN
cjel-3568	1700	36	deduction	deduction	NOUN
cjel-3568	1700	37	,	,	PUNCT
cjel-3568	1700	38	several	several	ADJ
cjel-3568	1700	39	accelerated	accelerate	VERB
cjel-3568	1700	40	depreciation	depreciation	NOUN
cjel-3568	1700	41	provisions	provision	NOUN
cjel-3568	1700	42	,	,	PUNCT
cjel-3568	1700	43	and	and	CCONJ
cjel-3568	1700	44	classification	classification	NOUN
cjel-3568	1700	45	of	of	ADP
cjel-3568	1700	46	oil	oil	NOUN
cjel-3568	1700	47	and	and	CCONJ
cjel-3568	1700	48	gas	gas	NOUN
cjel-3568	1700	49	royalties	royalty	NOUN
cjel-3568	1700	50	paid	pay	VERB
cjel-3568	1700	51	to	to	ADP
cjel-3568	1700	52	foreign	foreign	ADJ
cjel-3568	1700	53	governments	government	NOUN
cjel-3568	1700	54	as	as	ADP
cjel-3568	1700	55	taxes	taxis	NOUN
cjel-3568	1700	56	eligible	eligible	ADJ
cjel-3568	1700	57	for	for	ADP
cjel-3568	1700	58	the	the	DET
cjel-3568	1700	59	foreign	foreign	ADJ
cjel-3568	1700	60	tax	tax	NOUN
cjel-3568	1700	61	credit.395	credit.395	PROPN
cjel-3568	1700	62	e.	e.	PROPN
cjel-3568	1700	63	type	type	PROPN
cjel-3568	1700	64	,	,	PUNCT
cjel-3568	1700	65	scrutiny	scrutiny	NOUN
cjel-3568	1700	66	,	,	PUNCT
cjel-3568	1700	67	and	and	CCONJ
cjel-3568	1700	68	reporting	report	VERB
cjel-3568	1700	69	a	a	DET
cjel-3568	1700	70	number	number	NOUN
cjel-3568	1700	71	of	of	ADP
cjel-3568	1700	72	fossil	fossil	ADJ
cjel-3568	1700	73	fuels	fuel	NOUN
cjel-3568	1700	74	subsidies	subsidy	NOUN
cjel-3568	1700	75	are	be	AUX
cjel-3568	1700	76	hidden	hide	VERB
cjel-3568	1700	77	from	from	ADP
cjel-3568	1700	78	public	public	ADJ
cjel-3568	1700	79	view	view	NOUN
cjel-3568	1700	80	and	and	CCONJ
cjel-3568	1700	81	administrative	administrative	ADJ
cjel-3568	1700	82	scrutiny	scrutiny	NOUN
cjel-3568	1700	83	for	for	ADP
cjel-3568	1700	84	other	other	ADJ
cjel-3568	1700	85	reasons	reason	NOUN
cjel-3568	1700	86	.	.	PUNCT
cjel-3568	1701	1	the	the	DET
cjel-3568	1701	2	budget	budget	NOUN
cjel-3568	1701	3	act	act	NOUN
cjel-3568	1701	4	requires	require	VERB
cjel-3568	1701	5	the	the	DET
cjel-3568	1701	6	congressional	congressional	ADJ
cjel-3568	1701	7	budget	budget	NOUN
cjel-3568	1701	8	office	office	NOUN
cjel-3568	1701	9	and	and	CCONJ
cjel-3568	1701	10	the	the	DET
cjel-3568	1701	11	department	department	NOUN
cjel-3568	1701	12	of	of	ADP
cjel-3568	1701	13	the	the	DET
cjel-3568	1701	14	treasury	treasury	NOUN
cjel-3568	1701	15	to	to	PART
cjel-3568	1701	16	publish	publish	VERB
cjel-3568	1701	17	detailed	detailed	ADJ
cjel-3568	1701	18	lists	list	NOUN
cjel-3568	1701	19	of	of	ADP
cjel-3568	1701	20	tax	tax	NOUN
cjel-3568	1701	21	expenditures	expenditure	NOUN
cjel-3568	1701	22	annually.396	annually.396	VERB
cjel-3568	1701	23	the	the	DET
cjel-3568	1701	24	office	office	NOUN
cjel-3568	1701	25	of	of	ADP
cjel-3568	1701	26	management	management	NOUN
cjel-3568	1701	27	and	and	CCONJ
cjel-3568	1701	28	budget	budget	NOUN
cjel-3568	1701	29	publishes	publish	VERB
cjel-3568	1701	30	these	these	DET
cjel-3568	1701	31	estimates	estimate	NOUN
cjel-3568	1701	32	as	as	ADP
cjel-3568	1701	33	part	part	NOUN
cjel-3568	1701	34	of	of	ADP
cjel-3568	1701	35	the	the	DET
cjel-3568	1701	36	president	president	NOUN
cjel-3568	1701	37	’s	’s	PART
cjel-3568	1701	38	budget	budget	NOUN
cjel-3568	1701	39	in	in	ADP
cjel-3568	1701	40	the	the	DET
cjel-3568	1701	41	analytical	analytical	ADJ
cjel-3568	1701	42	perspectives	perspective	NOUN
cjel-3568	1701	43	section.397	section.397	VERB
cjel-3568	1701	44	the	the	DET
cjel-3568	1701	45	act	act	NOUN
cjel-3568	1701	46	defines	define	VERB
cjel-3568	1701	47	tax	tax	NOUN
cjel-3568	1701	48	expenditures	expenditure	NOUN
cjel-3568	1701	49	as	as	ADP
cjel-3568	1701	50	391	391	NUM
cjel-3568	1701	51	.	.	PUNCT
cjel-3568	1702	1	these	these	DET
cjel-3568	1702	2	figures	figure	NOUN
cjel-3568	1702	3	are	be	AUX
cjel-3568	1702	4	in	in	ADP
cjel-3568	1702	5	turn	turn	NOUN
cjel-3568	1702	6	drawn	draw	VERB
cjel-3568	1702	7	from	from	ADP
cjel-3568	1702	8	economic	economic	ADJ
cjel-3568	1702	9	forecasts	forecast	NOUN
cjel-3568	1702	10	from	from	ADP
cjel-3568	1702	11	the	the	DET
cjel-3568	1702	12	office	office	NOUN
cjel-3568	1702	13	of	of	ADP
cjel-3568	1702	14	management	management	NOUN
cjel-3568	1702	15	and	and	CCONJ
cjel-3568	1702	16	budget	budget	NOUN
cjel-3568	1702	17	.	.	PUNCT
cjel-3568	1703	1	see	see	VERB
cjel-3568	1703	2	koplow	koplow	PROPN
cjel-3568	1703	3	,	,	PUNCT
cjel-3568	1703	4	supra	supra	PROPN
cjel-3568	1703	5	note	note	PROPN
cjel-3568	1703	6	172	172	NUM
cjel-3568	1703	7	,	,	PUNCT
cjel-3568	1703	8	at	at	ADP
cjel-3568	1703	9	27	27	NUM
cjel-3568	1703	10	.	.	PUNCT
cjel-3568	1704	1	392	392	NUM
cjel-3568	1704	2	.	.	PUNCT
cjel-3568	1705	1	see	see	VERB
cjel-3568	1705	2	i	i	PRON
cjel-3568	1705	3	d.	d.	PROPN
cjel-3568	1705	4	at	at	ADP
cjel-3568	1705	5	13	13	NUM
cjel-3568	1705	6	,	,	PUNCT
cjel-3568	1705	7	27	27	NUM
cjel-3568	1705	8	.	.	PUNCT
cjel-3568	1705	9	393	393	NUM
cjel-3568	1705	10	.	.	PUNCT
cjel-3568	1706	1	see	see	VERB
cjel-3568	1706	2	i	i	PRON
cjel-3568	1706	3	d.	d.	PROPN
cjel-3568	1706	4	394	394	NUM
cjel-3568	1706	5	.	.	PUNCT
cjel-3568	1707	1	in	in	ADP
cjel-3568	1707	2	2010	2010	NUM
cjel-3568	1707	3	and	and	CCONJ
cjel-3568	1707	4	2015	2015	NUM
cjel-3568	1707	5	,	,	PUNCT
cjel-3568	1707	6	the	the	DET
cjel-3568	1707	7	energy	energy	NOUN
cjel-3568	1707	8	information	information	PROPN
cjel-3568	1707	9	administration	administration	NOUN
cjel-3568	1707	10	released	release	VERB
cjel-3568	1707	11	two	two	NUM
cjel-3568	1707	12	reports	report	NOUN
cjel-3568	1707	13	estimating	estimate	VERB
cjel-3568	1707	14	subsidies	subsidy	NOUN
cjel-3568	1707	15	to	to	ADP
cjel-3568	1707	16	the	the	DET
cjel-3568	1707	17	energy	energy	NOUN
cjel-3568	1707	18	industry	industry	NOUN
cjel-3568	1707	19	,	,	PUNCT
cjel-3568	1707	20	neither	neither	PRON
cjel-3568	1707	21	of	of	ADP
cjel-3568	1707	22	which	which	PRON
cjel-3568	1707	23	included	include	VERB
cjel-3568	1707	24	the	the	DET
cjel-3568	1707	25	tax	tax	NOUN
cjel-3568	1707	26	benefits	benefit	NOUN
cjel-3568	1707	27	associated	associate	VERB
cjel-3568	1707	28	with	with	ADP
cjel-3568	1707	29	the	the	DET
cjel-3568	1707	30	ptp	ptp	PROPN
cjel-3568	1707	31	structure	structure	NOUN
cjel-3568	1707	32	.	.	PUNCT
cjel-3568	1708	1	see	see	VERB
cjel-3568	1708	2	eia	eia	PROPN
cjel-3568	1708	3	2010	2010	NUM
cjel-3568	1708	4	report	report	NOUN
cjel-3568	1708	5	,	,	PUNCT
cjel-3568	1708	6	supra	supra	PROPN
cjel-3568	1708	7	note	note	NOUN
cjel-3568	1708	8	5	5	NUM
cjel-3568	1708	9	,	,	PUNCT
cjel-3568	1708	10	at	at	ADP
cjel-3568	1708	11	xi	xi	PROPN
cjel-3568	1708	12	–	–	PUNCT
cjel-3568	1708	13	xii	xii	NOUN
cjel-3568	1708	14	;	;	PUNCT
cjel-3568	1708	15	u.s	u.s	PROPN
cjel-3568	1708	16	.	.	PROPN
cjel-3568	1708	17	energy	energy	NOUN
cjel-3568	1708	18	info	info	NOUN
cjel-3568	1708	19	.	.	PUNCT
cjel-3568	1709	1	admin	admin	PROPN
cjel-3568	1709	2	.	.	PROPN
cjel-3568	1709	3	,	,	PUNCT
cjel-3568	1709	4	direct	direct	ADJ
cjel-3568	1709	5	federal	federal	ADJ
cjel-3568	1709	6	financial	financial	ADJ
cjel-3568	1709	7	interventions	intervention	NOUN
cjel-3568	1709	8	and	and	CCONJ
cjel-3568	1709	9	subsidies	subsidy	NOUN
cjel-3568	1709	10	in	in	ADP
cjel-3568	1709	11	energy	energy	NOUN
cjel-3568	1709	12	in	in	ADP
cjel-3568	1709	13	fiscal	fiscal	ADJ
cjel-3568	1709	14	year	year	NOUN
cjel-3568	1709	15	2013	2013	NUM
cjel-3568	1709	16	,	,	PUNCT
cjel-3568	1709	17	at	at	ADP
cjel-3568	1709	18	xi	xi	PROPN
cjel-3568	1709	19	-	-	PUNCT
cjel-3568	1709	20	xiii	xiii	PROPN
cjel-3568	1709	21	(	(	PUNCT
cjel-3568	1709	22	2015	2015	NUM
cjel-3568	1709	23	)	)	PUNCT
cjel-3568	1709	24	,	,	PUNCT
cjel-3568	1709	25	https://www.eia.gov/analysis/requests/subsidy/pdf/subsidy.pdf	https://www.eia.gov/analysis/requests/subsidy/pdf/subsidy.pdf	NOUN
cjel-3568	1710	1	[	[	X
cjel-3568	1710	2	https://perma.cc/8kdv-nxqz	https://perma.cc/8kdv-nxqz	X
cjel-3568	1710	3	]	]	X
cjel-3568	1710	4	[	[	X
cjel-3568	1710	5	hereinafter	hereinafter	NOUN
cjel-3568	1710	6	eia	eia	PROPN
cjel-3568	1710	7	2015	2015	NUM
cjel-3568	1710	8	report	report	NOUN
cjel-3568	1710	9	]	]	PUNCT
cjel-3568	1710	10	.	.	PUNCT
cjel-3568	1711	1	395	395	NUM
cjel-3568	1711	2	.	.	PUNCT
cjel-3568	1712	1	see	see	VERB
cjel-3568	1712	2	eia	eia	PROPN
cjel-3568	1712	3	2010	2010	NUM
cjel-3568	1712	4	report	report	NOUN
cjel-3568	1712	5	,	,	PUNCT
cjel-3568	1712	6	supra	supra	PROPN
cjel-3568	1712	7	note	note	NOUN
cjel-3568	1712	8	5	5	NUM
cjel-3568	1712	9	at	at	ADP
cjel-3568	1712	10	ix	ix	PROPN
cjel-3568	1712	11	–	–	PUNCT
cjel-3568	1712	12	x	x	NUM
cjel-3568	1712	13	;	;	PUNCT
cjel-3568	1712	14	eia	eia	PROPN
cjel-3568	1712	15	2015	2015	NUM
cjel-3568	1712	16	report	report	NOUN
cjel-3568	1712	17	,	,	PUNCT
cjel-3568	1712	18	supra	supra	PROPN
cjel-3568	1712	19	note	note	PROPN
cjel-3568	1712	20	394	394	NUM
cjel-3568	1712	21	,	,	PUNCT
cjel-3568	1712	22	at	at	ADP
cjel-3568	1712	23	xi	xi	PROPN
cjel-3568	1712	24	–	–	PUNCT
cjel-3568	1712	25	xiii	xiii	PROPN
cjel-3568	1712	26	.	.	PUNCT
cjel-3568	1713	1	396	396	NUM
cjel-3568	1713	2	.	.	PUNCT
cjel-3568	1714	1	congressional	congressional	ADJ
cjel-3568	1714	2	budget	budget	NOUN
cjel-3568	1714	3	and	and	CCONJ
cjel-3568	1714	4	impoundment	impoundment	NOUN
cjel-3568	1714	5	control	control	PROPN
cjel-3568	1714	6	act	act	PROPN
cjel-3568	1714	7	of	of	ADP
cjel-3568	1714	8	1974	1974	NUM
cjel-3568	1714	9	,	,	PUNCT
cjel-3568	1714	10	pub	pub	NOUN
cjel-3568	1714	11	.	.	PUNCT
cjel-3568	1715	1	l.	l.	PROPN
cjel-3568	1715	2	no	no	INTJ
cjel-3568	1715	3	.	.	PROPN
cjel-3568	1716	1	93	93	NUM
cjel-3568	1716	2	-	-	SYM
cjel-3568	1716	3	344	344	NUM
cjel-3568	1716	4	,	,	PUNCT
cjel-3568	1716	5	88	88	NUM
cjel-3568	1716	6	stat	stat	NOUN
cjel-3568	1716	7	.	.	PUNCT
cjel-3568	1717	1	298	298	NUM
cjel-3568	1717	2	;	;	PUNCT
cjel-3568	1717	3	staff	staff	NOUN
cjel-3568	1717	4	of	of	ADP
cjel-3568	1717	5	joint	joint	ADJ
cjel-3568	1717	6	comm	comm	NOUN
cjel-3568	1717	7	.	.	PUNCT
cjel-3568	1718	1	on	on	ADP
cjel-3568	1718	2	taxation	taxation	NOUN
cjel-3568	1718	3	,	,	PUNCT
cjel-3568	1718	4	jcx-97	jcx-97	PROPN
cjel-3568	1718	5	-	-	SYM
cjel-3568	1718	6	14	14	NUM
cjel-3568	1718	7	,	,	PUNCT
cjel-3568	1718	8	estimates	estimate	NOUN
cjel-3568	1718	9	of	of	ADP
cjel-3568	1718	10	federal	federal	ADJ
cjel-3568	1718	11	tax	tax	NOUN
cjel-3568	1718	12	expenditures	expenditure	NOUN
cjel-3568	1718	13	for	for	ADP
cjel-3568	1718	14	fiscal	fiscal	ADJ
cjel-3568	1718	15	years	year	NOUN
cjel-3568	1718	16	2014–2018	2014–2018	NUM
cjel-3568	1718	17	,	,	PUNCT
cjel-3568	1718	18	at	at	ADP
cjel-3568	1718	19	2	2	NUM
cjel-3568	1718	20	n.4	n.4	NOUN
cjel-3568	1718	21	(	(	PUNCT
cjel-3568	1718	22	2014	2014	NUM
cjel-3568	1718	23	)	)	PUNCT
cjel-3568	1718	24	.	.	PUNCT
cjel-3568	1719	1	397	397	X
cjel-3568	1719	2	.	.	X
cjel-3568	1720	1	see	see	VERB
cjel-3568	1720	2	,	,	PUNCT
cjel-3568	1720	3	e.g.	e.g.	ADV
cjel-3568	1720	4	,	,	PUNCT
cjel-3568	1720	5	office	office	NOUN
cjel-3568	1720	6	of	of	ADP
cjel-3568	1720	7	mgmt	mgmt	PROPN
cjel-3568	1720	8	.	.	PROPN
cjel-3568	1720	9	&	&	CCONJ
cjel-3568	1720	10	budget	budget	PROPN
cjel-3568	1720	11	,	,	PUNCT
cjel-3568	1720	12	analytical	analytical	ADJ
cjel-3568	1720	13	perspectives	perspective	NOUN
cjel-3568	1720	14	,	,	PUNCT
cjel-3568	1720	15	budget	budget	NOUN
cjel-3568	1720	16	of	of	ADP
cjel-3568	1720	17	the	the	DET
cjel-3568	1720	18	u.s	u.s	PROPN
cjel-3568	1720	19	.	.	PROPN
cjel-3568	1720	20	government	government	NOUN
cjel-3568	1720	21	,	,	PUNCT
cjel-3568	1720	22	fiscal	fiscal	ADJ
cjel-3568	1720	23	year	year	NOUN
cjel-3568	1720	24	2016	2016	NUM
cjel-3568	1720	25	(	(	PUNCT
cjel-3568	1720	26	2015	2015	NUM
cjel-3568	1720	27	)	)	PUNCT
cjel-3568	1720	28	https://www.whitehouse.gov/sites/default/	https://www.whitehouse.gov/sites/default/	PROPN
cjel-3568	1720	29	files	file	NOUN
cjel-3568	1720	30	/	/	SYM
cjel-3568	1720	31	omb	omb	NOUN
cjel-3568	1720	32	/	/	SYM
cjel-3568	1720	33	budget	budget	NOUN
cjel-3568	1720	34	/	/	SYM
cjel-3568	1720	35	fy2016	fy2016	PROPN
cjel-3568	1720	36	/	/	SYM
cjel-3568	1720	37	assets	asset	NOUN
cjel-3568	1720	38	/	/	SYM
cjel-3568	1720	39	spec.pdf	spec.pdf	X
cjel-3568	1720	40	[	[	X
cjel-3568	1720	41	https://perma.cc/e7ty-ms26	https://perma.cc/e7ty-ms26	X
cjel-3568	1720	42	]	]	PUNCT
cjel-3568	1720	43	.	.	PUNCT
cjel-3568	1721	1	124	124	NUM
cjel-3568	1721	2	columbia	columbia	PROPN
cjel-3568	1721	3	journal	journal	PROPN
cjel-3568	1721	4	of	of	ADP
cjel-3568	1721	5	environmental	environmental	ADJ
cjel-3568	1721	6	law	law	NOUN
cjel-3568	1722	1	[	[	X
cjel-3568	1722	2	vol	vol	NOUN
cjel-3568	1722	3	.	.	PUNCT
cjel-3568	1723	1	41:1	41:1	NUM
cjel-3568	1723	2	“	"	PUNCT
cjel-3568	1723	3	revenue	revenue	NOUN
cjel-3568	1723	4	losses	loss	NOUN
cjel-3568	1723	5	attributable	attributable	ADJ
cjel-3568	1723	6	to	to	ADP
cjel-3568	1723	7	provisions	provision	NOUN
cjel-3568	1723	8	of	of	ADP
cjel-3568	1723	9	the	the	DET
cjel-3568	1723	10	federal	federal	ADJ
cjel-3568	1723	11	tax	tax	NOUN
cjel-3568	1723	12	laws	law	NOUN
cjel-3568	1723	13	which	which	PRON
cjel-3568	1723	14	allow	allow	VERB
cjel-3568	1723	15	a	a	DET
cjel-3568	1723	16	special	special	ADJ
cjel-3568	1723	17	exclusion	exclusion	NOUN
cjel-3568	1723	18	,	,	PUNCT
cjel-3568	1723	19	exemption	exemption	NOUN
cjel-3568	1723	20	or	or	CCONJ
cjel-3568	1723	21	deduction	deduction	NOUN
cjel-3568	1723	22	from	from	ADP
cjel-3568	1723	23	gross	gross	ADJ
cjel-3568	1723	24	income	income	NOUN
cjel-3568	1723	25	or	or	CCONJ
cjel-3568	1723	26	which	which	PRON
cjel-3568	1723	27	provide	provide	VERB
cjel-3568	1723	28	a	a	DET
cjel-3568	1723	29	special	special	ADJ
cjel-3568	1723	30	credit	credit	NOUN
cjel-3568	1723	31	,	,	PUNCT
cjel-3568	1723	32	a	a	DET
cjel-3568	1723	33	preferential	preferential	ADJ
cjel-3568	1723	34	rate	rate	NOUN
cjel-3568	1723	35	of	of	ADP
cjel-3568	1723	36	tax	tax	NOUN
cjel-3568	1723	37	,	,	PUNCT
cjel-3568	1723	38	or	or	CCONJ
cjel-3568	1723	39	a	a	DET
cjel-3568	1723	40	deferral	deferral	NOUN
cjel-3568	1723	41	of	of	ADP
cjel-3568	1723	42	tax	tax	NOUN
cjel-3568	1723	43	liability	liability	NOUN
cjel-3568	1723	44	.	.	PUNCT
cjel-3568	1723	45	”398	”398	PUNCT
cjel-3568	1724	1	however	however	ADV
cjel-3568	1724	2	,	,	PUNCT
cjel-3568	1724	3	the	the	DET
cjel-3568	1724	4	office	office	NOUN
cjel-3568	1724	5	of	of	ADP
cjel-3568	1724	6	management	management	NOUN
cjel-3568	1724	7	and	and	CCONJ
cjel-3568	1724	8	budget	budget	NOUN
cjel-3568	1724	9	and	and	CCONJ
cjel-3568	1724	10	the	the	DET
cjel-3568	1724	11	department	department	NOUN
cjel-3568	1724	12	of	of	ADP
cjel-3568	1724	13	the	the	DET
cjel-3568	1724	14	treasury	treasury	PROPN
cjel-3568	1724	15	exclude	exclude	VERB
cjel-3568	1724	16	any	any	DET
cjel-3568	1724	17	subsidies	subsidy	NOUN
cjel-3568	1724	18	associated	associate	VERB
cjel-3568	1724	19	with	with	ADP
cjel-3568	1724	20	choice	choice	NOUN
cjel-3568	1724	21	of	of	ADP
cjel-3568	1724	22	legal	legal	ADJ
cjel-3568	1724	23	form	form	NOUN
cjel-3568	1724	24	from	from	ADP
cjel-3568	1724	25	their	their	PRON
cjel-3568	1724	26	list	list	NOUN
cjel-3568	1724	27	of	of	ADP
cjel-3568	1724	28	tax	tax	NOUN
cjel-3568	1724	29	expenditures.399	expenditures.399	PROPN
cjel-3568	1724	30	therefore	therefore	ADV
cjel-3568	1724	31	,	,	PUNCT
cjel-3568	1724	32	any	any	PRON
cjel-3568	1724	33	of	of	ADP
cjel-3568	1724	34	the	the	DET
cjel-3568	1724	35	tax	tax	NOUN
cjel-3568	1724	36	benefits	benefit	NOUN
cjel-3568	1724	37	to	to	ADP
cjel-3568	1724	38	fossil	fossil	ADJ
cjel-3568	1724	39	fuels	fuel	NOUN
cjel-3568	1724	40	from	from	ADP
cjel-3568	1724	41	use	use	NOUN
cjel-3568	1724	42	of	of	ADP
cjel-3568	1724	43	the	the	DET
cjel-3568	1724	44	publicly	publicly	ADV
cjel-3568	1724	45	traded	trade	VERB
cjel-3568	1724	46	partnership	partnership	NOUN
cjel-3568	1724	47	form	form	NOUN
cjel-3568	1724	48	and	and	CCONJ
cjel-3568	1724	49	its	its	PRON
cjel-3568	1724	50	exemption	exemption	NOUN
cjel-3568	1724	51	from	from	ADP
cjel-3568	1724	52	the	the	DET
cjel-3568	1724	53	corporate	corporate	ADJ
cjel-3568	1724	54	tax	tax	NOUN
cjel-3568	1724	55	under	under	ADP
cjel-3568	1724	56	section	section	NOUN
cjel-3568	1724	57	7704(c	7704(c	NOUN
cjel-3568	1724	58	)	)	PUNCT
cjel-3568	1724	59	are	be	AUX
cjel-3568	1724	60	also	also	ADV
cjel-3568	1724	61	excluded	exclude	VERB
cjel-3568	1724	62	from	from	ADP
cjel-3568	1724	63	the	the	DET
cjel-3568	1724	64	tax	tax	NOUN
cjel-3568	1724	65	expenditure	expenditure	NOUN
cjel-3568	1724	66	budget.400	budget.400	NOUN
cjel-3568	1724	67	the	the	DET
cjel-3568	1724	68	congressional	congressional	ADJ
cjel-3568	1724	69	budget	budget	NOUN
cjel-3568	1724	70	office	office	NOUN
cjel-3568	1724	71	has	have	AUX
cjel-3568	1724	72	also	also	ADV
cjel-3568	1724	73	issued	issue	VERB
cjel-3568	1724	74	a	a	DET
cjel-3568	1724	75	report	report	NOUN
cjel-3568	1724	76	and	and	CCONJ
cjel-3568	1724	77	an	an	DET
cjel-3568	1724	78	update	update	NOUN
cjel-3568	1724	79	covering	cover	VERB
cjel-3568	1724	80	federal	federal	ADJ
cjel-3568	1724	81	financial	financial	ADJ
cjel-3568	1724	82	support	support	NOUN
cjel-3568	1724	83	for	for	ADP
cjel-3568	1724	84	fuels	fuel	NOUN
cjel-3568	1724	85	and	and	CCONJ
cjel-3568	1724	86	energy	energy	NOUN
cjel-3568	1724	87	technologies.401	technologies.401	NOUN
cjel-3568	1724	88	their	their	PRON
cjel-3568	1724	89	report	report	NOUN
cjel-3568	1724	90	also	also	ADV
cjel-3568	1724	91	fails	fail	VERB
cjel-3568	1724	92	to	to	PART
cjel-3568	1724	93	mention	mention	VERB
cjel-3568	1724	94	the	the	DET
cjel-3568	1724	95	tax	tax	NOUN
cjel-3568	1724	96	preference	preference	NOUN
cjel-3568	1724	97	provided	provide	VERB
cjel-3568	1724	98	to	to	ADP
cjel-3568	1724	99	fossil	fossil	ADJ
cjel-3568	1724	100	fuels	fuel	NOUN
cjel-3568	1724	101	under	under	ADP
cjel-3568	1724	102	section	section	NOUN
cjel-3568	1724	103	7704(c).402	7704(c).402	NUM
cjel-3568	1724	104	consequently	consequently	ADV
cjel-3568	1724	105	,	,	PUNCT
cjel-3568	1724	106	this	this	DET
cjel-3568	1724	107	benefit	benefit	NOUN
cjel-3568	1724	108	has	have	AUX
cjel-3568	1724	109	been	be	AUX
cjel-3568	1724	110	shielded	shield	VERB
cjel-3568	1724	111	from	from	ADP
cjel-3568	1724	112	congressional	congressional	ADJ
cjel-3568	1724	113	scrutiny	scrutiny	NOUN
cjel-3568	1724	114	until	until	ADP
cjel-3568	1724	115	recently	recently	ADV
cjel-3568	1724	116	.	.	PUNCT
cjel-3568	1725	1	the	the	DET
cjel-3568	1725	2	joint	joint	ADJ
cjel-3568	1725	3	committee	committee	NOUN
cjel-3568	1725	4	on	on	ADP
cjel-3568	1725	5	taxation	taxation	NOUN
cjel-3568	1725	6	began	begin	VERB
cjel-3568	1725	7	including	include	VERB
cjel-3568	1725	8	the	the	DET
cjel-3568	1725	9	revenue	revenue	NOUN
cjel-3568	1725	10	costs	cost	NOUN
cjel-3568	1725	11	associated	associate	VERB
cjel-3568	1725	12	with	with	ADP
cjel-3568	1725	13	this	this	DET
cjel-3568	1725	14	fossil	fossil	NOUN
cjel-3568	1725	15	fuel	fuel	NOUN
cjel-3568	1725	16	preference	preference	NOUN
cjel-3568	1725	17	in	in	ADP
cjel-3568	1725	18	its	its	PRON
cjel-3568	1725	19	tax	tax	NOUN
cjel-3568	1725	20	expenditure	expenditure	NOUN
cjel-3568	1725	21	publications	publication	NOUN
cjel-3568	1725	22	in	in	ADP
cjel-3568	1725	23	2008,403	2008,403	NUM
cjel-3568	1725	24	and	and	CCONJ
cjel-3568	1725	25	it	it	PRON
cjel-3568	1725	26	appears	appear	VERB
cjel-3568	1725	27	to	to	PART
cjel-3568	1725	28	have	have	AUX
cjel-3568	1725	29	significantly	significantly	ADV
cjel-3568	1725	30	understated	understate	VERB
cjel-3568	1725	31	the	the	DET
cjel-3568	1725	32	revenue	revenue	NOUN
cjel-3568	1725	33	cost	cost	NOUN
cjel-3568	1725	34	for	for	ADP
cjel-3568	1725	35	the	the	DET
cjel-3568	1725	36	first	first	ADJ
cjel-3568	1725	37	several	several	ADJ
cjel-3568	1725	38	years	year	NOUN
cjel-3568	1725	39	of	of	ADP
cjel-3568	1725	40	reporting.404	reporting.404	NOUN
cjel-3568	1725	41	398	398	NUM
cjel-3568	1725	42	.	.	PUNCT
cjel-3568	1726	1	congressional	congressional	ADJ
cjel-3568	1726	2	budget	budget	NOUN
cjel-3568	1726	3	and	and	CCONJ
cjel-3568	1726	4	impoundment	impoundment	NOUN
cjel-3568	1726	5	control	control	PROPN
cjel-3568	1726	6	act	act	PROPN
cjel-3568	1726	7	of	of	ADP
cjel-3568	1726	8	1974	1974	NUM
cjel-3568	1726	9	,	,	PUNCT
cjel-3568	1726	10	pub	pub	NOUN
cjel-3568	1726	11	.	.	PUNCT
cjel-3568	1727	1	l.	l.	PROPN
cjel-3568	1727	2	no	no	INTJ
cjel-3568	1727	3	.	.	PROPN
cjel-3568	1728	1	93	93	NUM
cjel-3568	1728	2	-	-	SYM
cjel-3568	1728	3	344	344	NUM
cjel-3568	1728	4	,	,	PUNCT
cjel-3568	1728	5	§	§	PROPN
cjel-3568	1728	6	3	3	NUM
cjel-3568	1728	7	,	,	PUNCT
cjel-3568	1728	8	88	88	NUM
cjel-3568	1728	9	stat	stat	NOUN
cjel-3568	1728	10	.	.	PUNCT
cjel-3568	1729	1	298	298	NUM
cjel-3568	1729	2	,	,	PUNCT
cjel-3568	1729	3	299	299	NUM
cjel-3568	1729	4	.	.	NOUN
cjel-3568	1729	5	399	399	NUM
cjel-3568	1729	6	.	.	PUNCT
cjel-3568	1730	1	see	see	VERB
cjel-3568	1730	2	koplow	koplow	PROPN
cjel-3568	1730	3	,	,	PUNCT
cjel-3568	1730	4	supra	supra	PROPN
cjel-3568	1730	5	note	note	PROPN
cjel-3568	1730	6	172	172	NUM
cjel-3568	1730	7	,	,	PUNCT
cjel-3568	1730	8	at	at	ADP
cjel-3568	1730	9	12	12	NUM
cjel-3568	1730	10	.	.	PUNCT
cjel-3568	1730	11	400	400	NUM
cjel-3568	1730	12	.	.	PUNCT
cjel-3568	1731	1	similarly	similarly	ADV
cjel-3568	1731	2	,	,	PUNCT
cjel-3568	1731	3	two	two	NUM
cjel-3568	1731	4	reviews	review	NOUN
cjel-3568	1731	5	of	of	ADP
cjel-3568	1731	6	energy	energy	NOUN
cjel-3568	1731	7	-	-	PUNCT
cjel-3568	1731	8	related	relate	VERB
cjel-3568	1731	9	tax	tax	NOUN
cjel-3568	1731	10	expenditures	expenditure	NOUN
cjel-3568	1731	11	developed	develop	VERB
cjel-3568	1731	12	by	by	ADP
cjel-3568	1731	13	the	the	DET
cjel-3568	1731	14	congressional	congressional	ADJ
cjel-3568	1731	15	budget	budget	NOUN
cjel-3568	1731	16	office	office	NOUN
cjel-3568	1731	17	in	in	ADP
cjel-3568	1731	18	2012	2012	NUM
cjel-3568	1731	19	and	and	CCONJ
cjel-3568	1731	20	2013	2013	NUM
cjel-3568	1731	21	failed	fail	VERB
cjel-3568	1731	22	to	to	PART
cjel-3568	1731	23	quantify	quantify	VERB
cjel-3568	1731	24	the	the	DET
cjel-3568	1731	25	revenue	revenue	NOUN
cjel-3568	1731	26	losses	loss	NOUN
cjel-3568	1731	27	associated	associate	VERB
cjel-3568	1731	28	with	with	ADP
cjel-3568	1731	29	the	the	DET
cjel-3568	1731	30	exemption	exemption	NOUN
cjel-3568	1731	31	from	from	ADP
cjel-3568	1731	32	the	the	DET
cjel-3568	1731	33	corporate	corporate	ADJ
cjel-3568	1731	34	tax	tax	NOUN
cjel-3568	1731	35	provided	provide	VERB
cjel-3568	1731	36	to	to	ADP
cjel-3568	1731	37	natural	natural	ADJ
cjel-3568	1731	38	resources	resource	NOUN
cjel-3568	1731	39	publicly	publicly	ADV
cjel-3568	1731	40	traded	trade	VERB
cjel-3568	1731	41	partnerships	partnership	NOUN
cjel-3568	1731	42	under	under	ADP
cjel-3568	1731	43	section	section	NOUN
cjel-3568	1731	44	7704(c	7704(c	NOUN
cjel-3568	1731	45	)	)	PUNCT
cjel-3568	1731	46	.	.	PUNCT
cjel-3568	1732	1	see	see	VERB
cjel-3568	1732	2	i	i	PRON
cjel-3568	1732	3	d.	d.	PROPN
cjel-3568	1732	4	at	at	ADP
cjel-3568	1732	5	11–12	11–12	NUM
cjel-3568	1732	6	.	.	PUNCT
cjel-3568	1733	1	401	401	NUM
cjel-3568	1733	2	.	.	PUNCT
cjel-3568	1734	1	see	see	VERB
cjel-3568	1734	2	testimony	testimony	NOUN
cjel-3568	1734	3	,	,	PUNCT
cjel-3568	1734	4	federal	federal	ADJ
cjel-3568	1734	5	financial	financial	ADJ
cjel-3568	1734	6	support	support	NOUN
cjel-3568	1734	7	for	for	ADP
cjel-3568	1734	8	fuels	fuel	NOUN
cjel-3568	1734	9	and	and	CCONJ
cjel-3568	1734	10	energy	energy	NOUN
cjel-3568	1734	11	technologies	technology	NOUN
cjel-3568	1734	12	before	before	ADP
cjel-3568	1734	13	the	the	DET
cjel-3568	1734	14	subcomm	subcomm	NOUN
cjel-3568	1734	15	.	.	PUNCT
cjel-3568	1735	1	on	on	ADP
cjel-3568	1735	2	energy	energy	NOUN
cjel-3568	1735	3	of	of	ADP
cjel-3568	1735	4	the	the	DET
cjel-3568	1735	5	h.	h.	PROPN
cjel-3568	1735	6	comm	comm	NOUN
cjel-3568	1735	7	.	.	PUNCT
cjel-3568	1736	1	on	on	ADP
cjel-3568	1736	2	science	science	NOUN
cjel-3568	1736	3	,	,	PUNCT
cjel-3568	1736	4	space	space	NOUN
cjel-3568	1736	5	,	,	PUNCT
cjel-3568	1736	6	and	and	CCONJ
cjel-3568	1736	7	tech	tech	NOUN
cjel-3568	1736	8	.	.	PUNCT
cjel-3568	1737	1	(	(	PUNCT
cjel-3568	1737	2	2013	2013	NUM
cjel-3568	1737	3	)	)	PUNCT
cjel-3568	1738	1	[	[	X
cjel-3568	1738	2	hereinafter	hereinafter	NOUN
cjel-3568	1738	3	testimony	testimony	NOUN
cjel-3568	1738	4	of	of	ADP
cjel-3568	1738	5	terry	terry	PROPN
cjel-3568	1738	6	m.	m.	PROPN
cjel-3568	1738	7	dinan	dinan	PROPN
cjel-3568	1738	8	]	]	X
cjel-3568	1739	1	http://www.cbo.gov/sites/default/files/cbofiles/attachments/03-12energytechnologies.pdf	http://www.cbo.gov/sites/default/files/cbofiles/attachments/03-12energytechnologies.pdf	PROPN
cjel-3568	1739	2	[	[	X
cjel-3568	1739	3	https://perma.cc/6kkq-v3gg	https://perma.cc/6kkq-v3gg	NOUN
cjel-3568	1739	4	]	]	X
cjel-3568	1739	5	(	(	PUNCT
cjel-3568	1739	6	testimony	testimony	NOUN
cjel-3568	1739	7	of	of	ADP
cjel-3568	1739	8	terry	terry	PROPN
cjel-3568	1739	9	m.	m.	PROPN
cjel-3568	1739	10	dinan	dinan	PROPN
cjel-3568	1739	11	,	,	PUNCT
cjel-3568	1739	12	senior	senior	ADJ
cjel-3568	1739	13	advisor	advisor	NOUN
cjel-3568	1739	14	,	,	PUNCT
cjel-3568	1739	15	congressional	congressional	ADJ
cjel-3568	1739	16	budget	budget	NOUN
cjel-3568	1739	17	office	office	NOUN
cjel-3568	1739	18	)	)	PUNCT
cjel-3568	1739	19	;	;	PUNCT
cjel-3568	1739	20	see	see	VERB
cjel-3568	1739	21	also	also	ADV
cjel-3568	1739	22	terry	terry	PROPN
cjel-3568	1739	23	dinan	dinan	PROPN
cjel-3568	1739	24	&	&	CCONJ
cjel-3568	1739	25	philip	philip	PROPN
cjel-3568	1739	26	webre	webre	PROPN
cjel-3568	1739	27	,	,	PUNCT
cjel-3568	1739	28	cong	cong	NOUN
cjel-3568	1739	29	.	.	PUNCT
cjel-3568	1740	1	budget	budget	NOUN
cjel-3568	1740	2	office	office	PROPN
cjel-3568	1740	3	,	,	PUNCT
cjel-3568	1740	4	federal	federal	ADJ
cjel-3568	1740	5	financial	financial	ADJ
cjel-3568	1740	6	support	support	NOUN
cjel-3568	1740	7	for	for	ADP
cjel-3568	1740	8	the	the	DET
cjel-3568	1740	9	development	development	NOUN
cjel-3568	1740	10	and	and	CCONJ
cjel-3568	1740	11	production	production	NOUN
cjel-3568	1740	12	of	of	ADP
cjel-3568	1740	13	fuels	fuel	NOUN
cjel-3568	1740	14	and	and	CCONJ
cjel-3568	1740	15	energy	energy	NOUN
cjel-3568	1740	16	technologies	technology	NOUN
cjel-3568	1740	17	(	(	PUNCT
cjel-3568	1740	18	2012	2012	NUM
cjel-3568	1740	19	)	)	PUNCT
cjel-3568	1740	20	,	,	PUNCT
cjel-3568	1740	21	http://www.cbo.gov/sites/default/files/	http://www.cbo.gov/sites/default/files/	PROPN
cjel-3568	1740	22	cbofiles	cbofile	NOUN
cjel-3568	1740	23	/	/	SYM
cjel-3568	1740	24	attachments/03	attachments/03	NOUN
cjel-3568	1740	25	-	-	PUNCT
cjel-3568	1740	26	06	06	NUM
cjel-3568	1740	27	-	-	PUNCT
cjel-3568	1740	28	fuelsandenergy_brief.pdf	fuelsandenergy_brief.pdf	NOUN
cjel-3568	1740	29	[	[	X
cjel-3568	1740	30	https://perma.cc/2blj-j8yy	https://perma.cc/2blj-j8yy	NOUN
cjel-3568	1740	31	]	]	X
cjel-3568	1740	32	.	.	PUNCT
cjel-3568	1741	1	402	402	X
cjel-3568	1741	2	.	.	PUNCT
cjel-3568	1742	1	see	see	VERB
cjel-3568	1742	2	testimony	testimony	NOUN
cjel-3568	1742	3	of	of	ADP
cjel-3568	1742	4	terry	terry	PROPN
cjel-3568	1742	5	m.	m.	PROPN
cjel-3568	1742	6	dinan	dinan	PROPN
cjel-3568	1742	7	,	,	PUNCT
cjel-3568	1742	8	supra	supra	PROPN
cjel-3568	1742	9	note	note	PROPN
cjel-3568	1742	10	401	401	NUM
cjel-3568	1742	11	,	,	PUNCT
cjel-3568	1742	12	at	at	ADP
cjel-3568	1742	13	4–5	4–5	NUM
cjel-3568	1742	14	tbl.1	tbl.1	PROPN
cjel-3568	1742	15	(	(	PUNCT
cjel-3568	1742	16	showing	show	VERB
cjel-3568	1742	17	energy	energy	NOUN
cjel-3568	1742	18	-	-	PUNCT
cjel-3568	1742	19	related	relate	VERB
cjel-3568	1742	20	tax	tax	NOUN
cjel-3568	1742	21	preferences	preference	NOUN
cjel-3568	1742	22	in	in	ADP
cjel-3568	1742	23	fiscal	fiscal	ADJ
cjel-3568	1742	24	year	year	NOUN
cjel-3568	1742	25	2013	2013	NUM
cjel-3568	1742	26	)	)	PUNCT
cjel-3568	1742	27	.	.	PUNCT
cjel-3568	1743	1	403	403	NUM
cjel-3568	1743	2	.	.	PUNCT
cjel-3568	1744	1	see	see	VERB
cjel-3568	1744	2	staff	staff	NOUN
cjel-3568	1744	3	of	of	ADP
cjel-3568	1744	4	joint	joint	ADJ
cjel-3568	1744	5	comm	comm	NOUN
cjel-3568	1744	6	.	.	PUNCT
cjel-3568	1745	1	on	on	ADP
cjel-3568	1745	2	taxation	taxation	NOUN
cjel-3568	1745	3	,	,	PUNCT
cjel-3568	1745	4	jcs-2	jcs-2	ADV
cjel-3568	1745	5	-	-	SYM
cjel-3568	1745	6	08	08	NUM
cjel-3568	1745	7	,	,	PUNCT
cjel-3568	1745	8	estimates	estimate	NOUN
cjel-3568	1745	9	of	of	ADP
cjel-3568	1745	10	federal	federal	ADJ
cjel-3568	1745	11	tax	tax	NOUN
cjel-3568	1745	12	expenditures	expenditure	NOUN
cjel-3568	1745	13	for	for	ADP
cjel-3568	1745	14	fiscal	fiscal	ADJ
cjel-3568	1745	15	years	year	NOUN
cjel-3568	1745	16	2008–2012	2008–2012	NUM
cjel-3568	1745	17	,	,	PUNCT
cjel-3568	1745	18	at	at	ADP
cjel-3568	1745	19	63	63	NUM
cjel-3568	1745	20	(	(	PUNCT
cjel-3568	1745	21	2008	2008	NUM
cjel-3568	1745	22	)	)	PUNCT
cjel-3568	1745	23	.	.	PUNCT
cjel-3568	1746	1	404	404	X
cjel-3568	1746	2	.	.	PUNCT
cjel-3568	1747	1	see	see	VERB
cjel-3568	1747	2	koplow	koplow	PROPN
cjel-3568	1747	3	,	,	PUNCT
cjel-3568	1747	4	supra	supra	PROPN
cjel-3568	1747	5	note	note	PROPN
cjel-3568	1747	6	172	172	NUM
cjel-3568	1747	7	,	,	PUNCT
cjel-3568	1747	8	at	at	ADP
cjel-3568	1747	9	12	12	NUM
cjel-3568	1747	10	.	.	PUNCT
cjel-3568	1748	1	while	while	SCONJ
cjel-3568	1748	2	the	the	DET
cjel-3568	1748	3	joint	joint	ADJ
cjel-3568	1748	4	committee	committee	NOUN
cjel-3568	1748	5	on	on	ADP
cjel-3568	1748	6	taxation	taxation	NOUN
cjel-3568	1748	7	currently	currently	ADV
cjel-3568	1748	8	estimates	estimate	VERB
cjel-3568	1748	9	that	that	SCONJ
cjel-3568	1748	10	the	the	DET
cjel-3568	1748	11	five	five	NUM
cjel-3568	1748	12	-	-	PUNCT
cjel-3568	1748	13	year	year	NOUN
cjel-3568	1748	14	total	total	NOUN
cjel-3568	1748	15	revenue	revenue	NOUN
cjel-3568	1748	16	loss	loss	NOUN
cjel-3568	1748	17	associated	associate	VERB
cjel-3568	1748	18	with	with	ADP
cjel-3568	1748	19	publicly	publicly	ADV
cjel-3568	1748	20	traded	trade	VERB
cjel-3568	1748	21	partnerships	partnership	NOUN
cjel-3568	1748	22	is	be	AUX
cjel-3568	1748	23	approximately	approximately	ADV
cjel-3568	1748	24	$	$	SYM
cjel-3568	1748	25	7.8	7.8	NUM
cjel-3568	1748	26	billion	billion	NUM
cjel-3568	1748	27	,	,	PUNCT
cjel-3568	1748	28	their	their	PRON
cjel-3568	1748	29	analyses	analysis	NOUN
cjel-3568	1748	30	from	from	ADP
cjel-3568	1748	31	prior	prior	ADJ
cjel-3568	1748	32	years	year	NOUN
cjel-3568	1748	33	appear	appear	VERB
cjel-3568	1748	34	to	to	PART
cjel-3568	1748	35	have	have	AUX
cjel-3568	1748	36	significantly	significantly	ADV
cjel-3568	1748	37	understated	understate	VERB
cjel-3568	1748	38	the	the	DET
cjel-3568	1748	39	subsidy	subsidy	NOUN
cjel-3568	1748	40	.	.	PUNCT
cjel-3568	1749	1	see	see	VERB
cjel-3568	1749	2	i	i	PRON
cjel-3568	1749	3	d.	d.	PROPN
cjel-3568	1749	4	privately	privately	ADV
cjel-3568	1749	5	funded	fund	VERB
cjel-3568	1749	6	analyses	analysis	NOUN
cjel-3568	1749	7	based	base	VERB
cjel-3568	1749	8	on	on	ADP
cjel-3568	1749	9	market	market	NOUN
cjel-3568	1749	10	metrics	metric	NOUN
cjel-3568	1749	11	and	and	CCONJ
cjel-3568	1749	12	a	a	DET
cjel-3568	1749	13	comparison	comparison	NOUN
cjel-3568	1749	14	of	of	ADP
cjel-3568	1749	15	the	the	DET
cjel-3568	1749	16	pretax	pretax	ADJ
cjel-3568	1749	17	earnings	earning	NOUN
cjel-3568	1749	18	of	of	ADP
cjel-3568	1749	19	c	c	NOUN
cjel-3568	1749	20	corporations	corporation	NOUN
cjel-3568	1749	21	and	and	CCONJ
cjel-3568	1749	22	publicly	publicly	ADV
cjel-3568	1749	23	traded	trade	VERB
cjel-3568	1749	24	partnerships	partnership	NOUN
cjel-3568	1749	25	suggest	suggest	VERB
cjel-3568	1749	26	that	that	SCONJ
cjel-3568	1749	27	the	the	DET
cjel-3568	1749	28	actual	actual	ADJ
cjel-3568	1749	29	revenue	revenue	NOUN
cjel-3568	1749	30	losses	loss	NOUN
cjel-3568	1749	31	may	may	AUX
cjel-3568	1749	32	have	have	AUX
cjel-3568	1749	33	actually	actually	ADV
cjel-3568	1749	34	been	be	AUX
cjel-3568	1749	35	over	over	ADP
cjel-3568	1749	36	six	six	NUM
cjel-3568	1749	37	times	time	NOUN
cjel-3568	1749	38	the	the	DET
cjel-3568	1749	39	2016	2016	NUM
cjel-3568	1749	40	]	]	PUNCT
cjel-3568	1749	41	picking	pick	VERB
cjel-3568	1749	42	winners	winner	NOUN
cjel-3568	1749	43	and	and	CCONJ
cjel-3568	1749	44	losers	loser	NOUN
cjel-3568	1749	45	125	125	NUM
cjel-3568	1749	46	errors	error	NOUN
cjel-3568	1749	47	could	could	AUX
cjel-3568	1749	48	be	be	AUX
cjel-3568	1749	49	more	more	ADV
cjel-3568	1749	50	easily	easily	ADV
cjel-3568	1749	51	corrected	correct	VERB
cjel-3568	1749	52	if	if	SCONJ
cjel-3568	1749	53	the	the	DET
cjel-3568	1749	54	data	datum	NOUN
cjel-3568	1749	55	were	be	AUX
cjel-3568	1749	56	pulled	pull	VERB
cjel-3568	1749	57	from	from	ADP
cjel-3568	1749	58	those	those	PRON
cjel-3568	1749	59	claiming	claim	VERB
cjel-3568	1749	60	the	the	DET
cjel-3568	1749	61	tax	tax	NOUN
cjel-3568	1749	62	benefits	benefit	NOUN
cjel-3568	1749	63	.	.	PUNCT
cjel-3568	1750	1	the	the	DET
cjel-3568	1750	2	various	various	ADJ
cjel-3568	1750	3	tax	tax	NOUN
cjel-3568	1750	4	expenditure	expenditure	NOUN
cjel-3568	1750	5	budget	budget	NOUN
cjel-3568	1750	6	publications	publication	NOUN
cjel-3568	1750	7	are	be	AUX
cjel-3568	1750	8	based	base	VERB
cjel-3568	1750	9	on	on	ADP
cjel-3568	1750	10	projections	projection	NOUN
cjel-3568	1750	11	,	,	PUNCT
cjel-3568	1750	12	only	only	ADV
cjel-3568	1750	13	some	some	PRON
cjel-3568	1750	14	of	of	ADP
cjel-3568	1750	15	which	which	PRON
cjel-3568	1750	16	are	be	AUX
cjel-3568	1750	17	derived	derive	VERB
cjel-3568	1750	18	from	from	ADP
cjel-3568	1750	19	taxpayer	taxpayer	NOUN
cjel-3568	1750	20	data.405	data.405	PROPN
cjel-3568	1750	21	according	accord	VERB
cjel-3568	1750	22	to	to	ADP
cjel-3568	1750	23	a	a	DET
cjel-3568	1750	24	report	report	NOUN
cjel-3568	1750	25	by	by	ADP
cjel-3568	1750	26	the	the	DET
cjel-3568	1750	27	general	general	ADJ
cjel-3568	1750	28	accounting	accounting	PROPN
cjel-3568	1750	29	office	office	NOUN
cjel-3568	1750	30	,	,	PUNCT
cjel-3568	1750	31	the	the	DET
cjel-3568	1750	32	irs	irs	PROPN
cjel-3568	1750	33	does	do	AUX
cjel-3568	1750	34	not	not	PART
cjel-3568	1750	35	collect	collect	VERB
cjel-3568	1750	36	data	datum	NOUN
cjel-3568	1750	37	for	for	ADP
cjel-3568	1750	38	sixtythree	sixtythree	PROPN
cjel-3568	1750	39	percent	percent	NOUN
cjel-3568	1750	40	of	of	ADP
cjel-3568	1750	41	the	the	DET
cjel-3568	1750	42	tax	tax	NOUN
cjel-3568	1750	43	expenditures	expenditure	NOUN
cjel-3568	1750	44	identified	identify	VERB
cjel-3568	1750	45	by	by	ADP
cjel-3568	1750	46	the	the	DET
cjel-3568	1750	47	department	department	NOUN
cjel-3568	1750	48	of	of	ADP
cjel-3568	1750	49	the	the	DET
cjel-3568	1750	50	treasury.406	treasury.406	ADJ
cjel-3568	1750	51	often	often	ADV
cjel-3568	1750	52	the	the	DET
cjel-3568	1750	53	information	information	NOUN
cjel-3568	1750	54	is	be	AUX
cjel-3568	1750	55	not	not	PART
cjel-3568	1750	56	included	include	VERB
cjel-3568	1750	57	on	on	ADP
cjel-3568	1750	58	any	any	PRON
cjel-3568	1750	59	of	of	ADP
cjel-3568	1750	60	the	the	DET
cjel-3568	1750	61	forms	form	NOUN
cjel-3568	1750	62	taxpayers	taxpayer	NOUN
cjel-3568	1750	63	are	be	AUX
cjel-3568	1750	64	required	require	VERB
cjel-3568	1750	65	to	to	PART
cjel-3568	1750	66	prepare	prepare	VERB
cjel-3568	1750	67	and	and	CCONJ
cjel-3568	1750	68	submit	submit	VERB
cjel-3568	1750	69	:	:	PUNCT
cjel-3568	1750	70	tax	tax	NOUN
cjel-3568	1750	71	estimates	estimate	VERB
cjel-3568	1750	72	the	the	DET
cjel-3568	1750	73	joint	joint	ADJ
cjel-3568	1750	74	committee	committee	NOUN
cjel-3568	1750	75	on	on	ADP
cjel-3568	1750	76	taxation	taxation	NOUN
cjel-3568	1750	77	published	publish	VERB
cjel-3568	1750	78	from	from	ADP
cjel-3568	1750	79	2009–12	2009–12	NUM
cjel-3568	1750	80	.	.	PUNCT
cjel-3568	1751	1	see	see	VERB
cjel-3568	1751	2	i	i	PRON
cjel-3568	1751	3	d.	d.	PROPN
cjel-3568	1751	4	at	at	ADP
cjel-3568	1751	5	20	20	NUM
cjel-3568	1751	6	.	.	PUNCT
cjel-3568	1752	1	note	note	VERB
cjel-3568	1752	2	that	that	SCONJ
cjel-3568	1752	3	these	these	DET
cjel-3568	1752	4	figures	figure	NOUN
cjel-3568	1752	5	estimate	estimate	VERB
cjel-3568	1752	6	the	the	DET
cjel-3568	1752	7	revenue	revenue	NOUN
cjel-3568	1752	8	loss	loss	NOUN
cjel-3568	1752	9	from	from	ADP
cjel-3568	1752	10	exempting	exempt	VERB
cjel-3568	1752	11	the	the	DET
cjel-3568	1752	12	natural	natural	ADJ
cjel-3568	1752	13	resources	resource	NOUN
cjel-3568	1752	14	publicly	publicly	ADV
cjel-3568	1752	15	traded	trade	VERB
cjel-3568	1752	16	partnerships	partnership	NOUN
cjel-3568	1752	17	from	from	ADP
cjel-3568	1752	18	the	the	DET
cjel-3568	1752	19	corporate	corporate	ADJ
cjel-3568	1752	20	tax	tax	NOUN
cjel-3568	1752	21	under	under	ADP
cjel-3568	1752	22	section	section	NOUN
cjel-3568	1752	23	7704(c	7704(c	NOUN
cjel-3568	1752	24	)	)	PUNCT
cjel-3568	1752	25	.	.	PUNCT
cjel-3568	1753	1	the	the	DET
cjel-3568	1753	2	estimates	estimate	NOUN
cjel-3568	1753	3	do	do	AUX
cjel-3568	1753	4	not	not	PART
cjel-3568	1753	5	include	include	VERB
cjel-3568	1753	6	the	the	DET
cjel-3568	1753	7	revenue	revenue	NOUN
cjel-3568	1753	8	losses	loss	NOUN
cjel-3568	1753	9	associated	associate	VERB
cjel-3568	1753	10	with	with	ADP
cjel-3568	1753	11	preferential	preferential	ADJ
cjel-3568	1753	12	rates	rate	NOUN
cjel-3568	1753	13	for	for	ADP
cjel-3568	1753	14	qualified	qualified	ADJ
cjel-3568	1753	15	dividends	dividend	NOUN
cjel-3568	1753	16	.	.	PUNCT
cjel-3568	1754	1	405	405	NUM
cjel-3568	1754	2	.	.	PUNCT
cjel-3568	1755	1	see	see	VERB
cjel-3568	1755	2	staff	staff	NOUN
cjel-3568	1755	3	of	of	ADP
cjel-3568	1755	4	joint	joint	ADJ
cjel-3568	1755	5	comm	comm	NOUN
cjel-3568	1755	6	.	.	PUNCT
cjel-3568	1756	1	on	on	ADP
cjel-3568	1756	2	taxation	taxation	NOUN
cjel-3568	1756	3	,	,	PUNCT
cjel-3568	1756	4	jcx-18	jcx-18	PROPN
cjel-3568	1756	5	-	-	PUNCT
cjel-3568	1756	6	15	15	NUM
cjel-3568	1756	7	,	,	PUNCT
cjel-3568	1756	8	background	background	NOUN
cjel-3568	1756	9	information	information	NOUN
cjel-3568	1756	10	on	on	ADP
cjel-3568	1756	11	tax	tax	NOUN
cjel-3568	1756	12	expenditure	expenditure	NOUN
cjel-3568	1756	13	analysis	analysis	NOUN
cjel-3568	1756	14	and	and	CCONJ
cjel-3568	1756	15	historical	historical	ADJ
cjel-3568	1756	16	survey	survey	NOUN
cjel-3568	1756	17	of	of	ADP
cjel-3568	1756	18	tax	tax	NOUN
cjel-3568	1756	19	expenditure	expenditure	NOUN
cjel-3568	1756	20	estimates	estimate	VERB
cjel-3568	1756	21	10–12	10–12	NUM
cjel-3568	1756	22	(	(	PUNCT
cjel-3568	1756	23	2015	2015	NUM
cjel-3568	1756	24	)	)	PUNCT
cjel-3568	1756	25	(	(	PUNCT
cjel-3568	1756	26	“	"	PUNCT
cjel-3568	1756	27	internal	internal	ADJ
cjel-3568	1756	28	revenue	revenue	NOUN
cjel-3568	1756	29	service	service	NOUN
cjel-3568	1756	30	(	(	PUNCT
cjel-3568	1756	31	‘	'	PUNCT
cjel-3568	1756	32	irs	irs	PROPN
cjel-3568	1756	33	’	'	PUNCT
cjel-3568	1756	34	)	)	PUNCT
cjel-3568	1756	35	statistics	statistic	NOUN
cjel-3568	1756	36	from	from	ADP
cjel-3568	1756	37	recent	recent	ADJ
cjel-3568	1756	38	tax	tax	NOUN
cjel-3568	1756	39	returns	return	NOUN
cjel-3568	1756	40	are	be	AUX
cjel-3568	1756	41	used	use	VERB
cjel-3568	1756	42	to	to	PART
cjel-3568	1756	43	develop	develop	VERB
cjel-3568	1756	44	projections	projection	NOUN
cjel-3568	1756	45	of	of	ADP
cjel-3568	1756	46	the	the	DET
cjel-3568	1756	47	tax	tax	NOUN
cjel-3568	1756	48	credits	credit	NOUN
cjel-3568	1756	49	,	,	PUNCT
cjel-3568	1756	50	deductions	deduction	NOUN
cjel-3568	1756	51	,	,	PUNCT
cjel-3568	1756	52	and	and	CCONJ
cjel-3568	1756	53	exclusions	exclusion	NOUN
cjel-3568	1756	54	that	that	PRON
cjel-3568	1756	55	will	will	AUX
cjel-3568	1756	56	be	be	AUX
cjel-3568	1756	57	claimed	claim	VERB
cjel-3568	1756	58	(	(	PUNCT
cjel-3568	1756	59	or	or	CCONJ
cjel-3568	1756	60	that	that	PRON
cjel-3568	1756	61	will	will	AUX
cjel-3568	1756	62	be	be	AUX
cjel-3568	1756	63	denied	deny	VERB
cjel-3568	1756	64	in	in	ADP
cjel-3568	1756	65	the	the	DET
cjel-3568	1756	66	case	case	NOUN
cjel-3568	1756	67	of	of	ADP
cjel-3568	1756	68	negative	negative	ADJ
cjel-3568	1756	69	tax	tax	NOUN
cjel-3568	1756	70	expenditures	expenditure	NOUN
cjel-3568	1756	71	)	)	PUNCT
cjel-3568	1756	72	under	under	ADP
cjel-3568	1756	73	the	the	DET
cjel-3568	1756	74	present	present	ADJ
cjel-3568	1756	75	-	-	PUNCT
cjel-3568	1756	76	law	law	NOUN
cjel-3568	1756	77	baseline	baseline	NOUN
cjel-3568	1756	78	.	.	PUNCT
cjel-3568	1757	1	these	these	DET
cjel-3568	1757	2	irs	irs	PROPN
cjel-3568	1757	3	statistics	statistic	NOUN
cjel-3568	1757	4	show	show	VERB
cjel-3568	1757	5	the	the	DET
cjel-3568	1757	6	actual	actual	ADJ
cjel-3568	1757	7	usage	usage	NOUN
cjel-3568	1757	8	of	of	ADP
cjel-3568	1757	9	the	the	DET
cjel-3568	1757	10	various	various	ADJ
cjel-3568	1757	11	tax	tax	NOUN
cjel-3568	1757	12	expenditure	expenditure	NOUN
cjel-3568	1757	13	provisions	provision	NOUN
cjel-3568	1757	14	.	.	PUNCT
cjel-3568	1758	1	in	in	ADP
cjel-3568	1758	2	the	the	DET
cjel-3568	1758	3	case	case	NOUN
cjel-3568	1758	4	of	of	ADP
cjel-3568	1758	5	some	some	DET
cjel-3568	1758	6	tax	tax	NOUN
cjel-3568	1758	7	expenditures	expenditure	NOUN
cjel-3568	1758	8	,	,	PUNCT
cjel-3568	1758	9	such	such	ADJ
cjel-3568	1758	10	as	as	ADP
cjel-3568	1758	11	the	the	DET
cjel-3568	1758	12	earned	earn	VERB
cjel-3568	1758	13	income	income	NOUN
cjel-3568	1758	14	credit	credit	NOUN
cjel-3568	1758	15	,	,	PUNCT
cjel-3568	1758	16	there	there	PRON
cjel-3568	1758	17	is	be	VERB
cjel-3568	1758	18	evidence	evidence	NOUN
cjel-3568	1758	19	that	that	SCONJ
cjel-3568	1758	20	some	some	DET
cjel-3568	1758	21	taxpayers	taxpayer	NOUN
cjel-3568	1758	22	are	be	AUX
cjel-3568	1758	23	not	not	PART
cjel-3568	1758	24	claiming	claim	VERB
cjel-3568	1758	25	all	all	PRON
cjel-3568	1758	26	of	of	ADP
cjel-3568	1758	27	the	the	DET
cjel-3568	1758	28	benefits	benefit	NOUN
cjel-3568	1758	29	to	to	PART
cjel-3568	1758	30	which	which	PRON
cjel-3568	1758	31	they	they	PRON
cjel-3568	1758	32	are	be	AUX
cjel-3568	1758	33	entitled	entitle	VERB
cjel-3568	1758	34	,	,	PUNCT
cjel-3568	1758	35	while	while	SCONJ
cjel-3568	1758	36	others	other	NOUN
cjel-3568	1758	37	are	be	AUX
cjel-3568	1758	38	filing	file	VERB
cjel-3568	1758	39	claims	claim	NOUN
cjel-3568	1758	40	that	that	PRON
cjel-3568	1758	41	exceed	exceed	VERB
cjel-3568	1758	42	their	their	PRON
cjel-3568	1758	43	entitlements	entitlement	NOUN
cjel-3568	1758	44	.	.	PUNCT
cjel-3568	1759	1	the	the	DET
cjel-3568	1759	2	tax	tax	NOUN
cjel-3568	1759	3	expenditure	expenditure	NOUN
cjel-3568	1759	4	calculations	calculation	NOUN
cjel-3568	1759	5	in	in	ADP
cjel-3568	1759	6	the	the	DET
cjel-3568	1759	7	annual	annual	ADJ
cjel-3568	1759	8	reports	report	NOUN
cjel-3568	1759	9	are	be	AUX
cjel-3568	1759	10	based	base	VERB
cjel-3568	1759	11	on	on	ADP
cjel-3568	1759	12	projections	projection	NOUN
cjel-3568	1759	13	of	of	ADP
cjel-3568	1759	14	actual	actual	ADJ
cjel-3568	1759	15	claims	claim	NOUN
cjel-3568	1759	16	under	under	ADP
cjel-3568	1759	17	the	the	DET
cjel-3568	1759	18	various	various	ADJ
cjel-3568	1759	19	tax	tax	NOUN
cjel-3568	1759	20	provisions	provision	NOUN
cjel-3568	1759	21	,	,	PUNCT
cjel-3568	1759	22	not	not	PART
cjel-3568	1759	23	the	the	DET
cjel-3568	1759	24	potential	potential	ADJ
cjel-3568	1759	25	tax	tax	NOUN
cjel-3568	1759	26	benefits	benefit	NOUN
cjel-3568	1759	27	to	to	PART
cjel-3568	1759	28	which	which	PRON
cjel-3568	1759	29	taxpayers	taxpayer	NOUN
cjel-3568	1759	30	are	be	AUX
cjel-3568	1759	31	entitled	entitle	VERB
cjel-3568	1759	32	.	.	PUNCT
cjel-3568	1759	33	.	.	PUNCT
cjel-3568	1759	34	.	.	PUNCT
cjel-3568	1759	35	.	.	PUNCT
cjel-3568	1760	1	the	the	DET
cjel-3568	1760	2	treasury	treasury	PROPN
cjel-3568	1760	3	uses	use	VERB
cjel-3568	1760	4	a	a	DET
cjel-3568	1760	5	different	different	ADJ
cjel-3568	1760	6	methodology	methodology	NOUN
cjel-3568	1760	7	for	for	ADP
cjel-3568	1760	8	the	the	DET
cjel-3568	1760	9	estimation	estimation	NOUN
cjel-3568	1760	10	of	of	ADP
cjel-3568	1760	11	tax	tax	NOUN
cjel-3568	1760	12	expenditures	expenditure	NOUN
cjel-3568	1760	13	.	.	PUNCT
cjel-3568	1761	1	among	among	ADP
cjel-3568	1761	2	other	other	ADJ
cjel-3568	1761	3	differences	difference	NOUN
cjel-3568	1761	4	,	,	PUNCT
cjel-3568	1761	5	the	the	DET
cjel-3568	1761	6	treasury	treasury	NOUN
cjel-3568	1761	7	identifies	identify	VERB
cjel-3568	1761	8	tax	tax	NOUN
cjel-3568	1761	9	expenditures	expenditure	NOUN
cjel-3568	1761	10	with	with	ADP
cjel-3568	1761	11	respect	respect	NOUN
cjel-3568	1761	12	to	to	ADP
cjel-3568	1761	13	a	a	DET
cjel-3568	1761	14	reference	reference	NOUN
cjel-3568	1761	15	tax	tax	NOUN
cjel-3568	1761	16	law	law	NOUN
cjel-3568	1761	17	baseline	baseline	VERB
cjel-3568	1761	18	as	as	ADV
cjel-3568	1761	19	well	well	ADV
cjel-3568	1761	20	as	as	ADP
cjel-3568	1761	21	a	a	DET
cjel-3568	1761	22	normal	normal	ADJ
cjel-3568	1761	23	income	income	NOUN
cjel-3568	1761	24	tax	tax	NOUN
cjel-3568	1761	25	law	law	NOUN
cjel-3568	1761	26	baseline	baseline	NOUN
cjel-3568	1761	27	.	.	PUNCT
cjel-3568	1762	1	reference	reference	NOUN
cjel-3568	1762	2	law	law	NOUN
cjel-3568	1762	3	tax	tax	NOUN
cjel-3568	1762	4	expenditures	expenditure	NOUN
cjel-3568	1762	5	are	be	AUX
cjel-3568	1762	6	limited	limit	VERB
cjel-3568	1762	7	to	to	ADP
cjel-3568	1762	8	special	special	ADJ
cjel-3568	1762	9	exceptions	exception	NOUN
cjel-3568	1762	10	from	from	ADP
cjel-3568	1762	11	a	a	DET
cjel-3568	1762	12	generally	generally	ADV
cjel-3568	1762	13	provided	provide	VERB
cjel-3568	1762	14	tax	tax	NOUN
cjel-3568	1762	15	rule	rule	NOUN
cjel-3568	1762	16	.	.	PUNCT
cjel-3568	1763	1	provisions	provision	NOUN
cjel-3568	1763	2	under	under	ADP
cjel-3568	1763	3	the	the	DET
cjel-3568	1763	4	reference	reference	NOUN
cjel-3568	1763	5	law	law	NOUN
cjel-3568	1763	6	baseline	baseline	NOUN
cjel-3568	1763	7	are	be	AUX
cjel-3568	1763	8	generally	generally	ADV
cjel-3568	1763	9	tax	tax	NOUN
cjel-3568	1763	10	expenditures	expenditure	NOUN
cjel-3568	1763	11	under	under	ADP
cjel-3568	1763	12	the	the	DET
cjel-3568	1763	13	normal	normal	ADJ
cjel-3568	1763	14	income	income	NOUN
cjel-3568	1763	15	tax	tax	NOUN
cjel-3568	1763	16	law	law	NOUN
cjel-3568	1763	17	baseline	baseline	NOUN
cjel-3568	1763	18	,	,	PUNCT
cjel-3568	1763	19	but	but	CCONJ
cjel-3568	1763	20	the	the	DET
cjel-3568	1763	21	reverse	reverse	NOUN
cjel-3568	1763	22	is	be	AUX
cjel-3568	1763	23	not	not	PART
cjel-3568	1763	24	always	always	ADV
cjel-3568	1763	25	true	true	ADJ
cjel-3568	1763	26	.	.	PUNCT
cjel-3568	1764	1	also	also	ADV
cjel-3568	1764	2	,	,	PUNCT
cjel-3568	1764	3	under	under	ADP
cjel-3568	1764	4	the	the	DET
cjel-3568	1764	5	treasury	treasury	NOUN
cjel-3568	1764	6	methodology	methodology	NOUN
cjel-3568	1764	7	,	,	PUNCT
cjel-3568	1764	8	each	each	DET
cjel-3568	1764	9	tax	tax	NOUN
cjel-3568	1764	10	expenditure	expenditure	NOUN
cjel-3568	1764	11	is	be	AUX
cjel-3568	1764	12	measured	measure	VERB
cjel-3568	1764	13	by	by	ADP
cjel-3568	1764	14	the	the	DET
cjel-3568	1764	15	difference	difference	NOUN
cjel-3568	1764	16	between	between	ADP
cjel-3568	1764	17	the	the	DET
cjel-3568	1764	18	tax	tax	NOUN
cjel-3568	1764	19	liability	liability	NOUN
cjel-3568	1764	20	under	under	ADP
cjel-3568	1764	21	present	present	ADJ
cjel-3568	1764	22	law	law	NOUN
cjel-3568	1764	23	and	and	CCONJ
cjel-3568	1764	24	the	the	DET
cjel-3568	1764	25	tax	tax	NOUN
cjel-3568	1764	26	liability	liability	NOUN
cjel-3568	1764	27	that	that	PRON
cjel-3568	1764	28	would	would	AUX
cjel-3568	1764	29	result	result	VERB
cjel-3568	1764	30	if	if	SCONJ
cjel-3568	1764	31	the	the	DET
cjel-3568	1764	32	tax	tax	NOUN
cjel-3568	1764	33	expenditure	expenditure	NOUN
cjel-3568	1764	34	provision	provision	NOUN
cjel-3568	1764	35	were	be	AUX
cjel-3568	1764	36	repealed	repeal	VERB
cjel-3568	1764	37	and	and	CCONJ
cjel-3568	1764	38	taxpayers	taxpayer	NOUN
cjel-3568	1764	39	were	be	AUX
cjel-3568	1764	40	prohibited	prohibit	VERB
cjel-3568	1764	41	from	from	ADP
cjel-3568	1764	42	taking	take	VERB
cjel-3568	1764	43	advantage	advantage	NOUN
cjel-3568	1764	44	of	of	ADP
cjel-3568	1764	45	any	any	PRON
cjel-3568	1764	46	of	of	ADP
cjel-3568	1764	47	the	the	DET
cjel-3568	1764	48	remaining	remain	VERB
cjel-3568	1764	49	tax	tax	NOUN
cjel-3568	1764	50	expenditure	expenditure	NOUN
cjel-3568	1764	51	provisions	provision	NOUN
cjel-3568	1764	52	that	that	PRON
cjel-3568	1764	53	apply	apply	VERB
cjel-3568	1764	54	to	to	ADP
cjel-3568	1764	55	the	the	DET
cjel-3568	1764	56	income	income	NOUN
cjel-3568	1764	57	or	or	CCONJ
cjel-3568	1764	58	the	the	DET
cjel-3568	1764	59	expenses	expense	NOUN
cjel-3568	1764	60	associated	associate	VERB
cjel-3568	1764	61	with	with	ADP
cjel-3568	1764	62	the	the	DET
cjel-3568	1764	63	repealed	repeal	VERB
cjel-3568	1764	64	tax	tax	NOUN
cjel-3568	1764	65	expenditure	expenditure	NOUN
cjel-3568	1764	66	.	.	PUNCT
cjel-3568	1764	67	.	.	PUNCT
cjel-3568	1764	68	.	.	PUNCT
cjel-3568	1764	69	.	.	PUNCT
cjel-3568	1765	1	the	the	DET
cjel-3568	1765	2	treasury	treasury	PROPN
cjel-3568	1765	3	estimates	estimate	NOUN
cjel-3568	1765	4	may	may	AUX
cjel-3568	1765	5	also	also	ADV
cjel-3568	1765	6	differ	differ	VERB
cjel-3568	1765	7	as	as	ADP
cjel-3568	1765	8	a	a	DET
cjel-3568	1765	9	result	result	NOUN
cjel-3568	1765	10	of	of	ADP
cjel-3568	1765	11	different	different	ADJ
cjel-3568	1765	12	data	datum	NOUN
cjel-3568	1765	13	sources	source	NOUN
cjel-3568	1765	14	and	and	CCONJ
cjel-3568	1765	15	different	different	ADJ
cjel-3568	1765	16	projections	projection	NOUN
cjel-3568	1765	17	of	of	ADP
cjel-3568	1765	18	incomes	income	NOUN
cjel-3568	1765	19	and	and	CCONJ
cjel-3568	1765	20	expenses	expense	NOUN
cjel-3568	1765	21	among	among	ADP
cjel-3568	1765	22	other	other	ADJ
cjel-3568	1765	23	reasons	reason	NOUN
cjel-3568	1765	24	.	.	PUNCT
cjel-3568	1765	25	”	"	PUNCT
cjel-3568	1765	26	)	)	PUNCT
cjel-3568	1765	27	;	;	PUNCT
cjel-3568	1765	28	see	see	VERB
cjel-3568	1765	29	also	also	ADV
cjel-3568	1765	30	office	office	NOUN
cjel-3568	1765	31	of	of	ADP
cjel-3568	1765	32	mgmt	mgmt	PROPN
cjel-3568	1765	33	.	.	PROPN
cjel-3568	1765	34	&	&	CCONJ
cjel-3568	1765	35	budget	budget	PROPN
cjel-3568	1765	36	,	,	PUNCT
cjel-3568	1766	1	supra	supra	PROPN
cjel-3568	1766	2	note	note	PROPN
cjel-3568	1766	3	397	397	NUM
cjel-3568	1766	4	,	,	PUNCT
cjel-3568	1766	5	at	at	ADP
cjel-3568	1766	6	219	219	NUM
cjel-3568	1766	7	(	(	PUNCT
cjel-3568	1766	8	“	"	PUNCT
cjel-3568	1766	9	identification	identification	NOUN
cjel-3568	1766	10	and	and	CCONJ
cjel-3568	1766	11	measurement	measurement	NOUN
cjel-3568	1766	12	of	of	ADP
cjel-3568	1766	13	tax	tax	NOUN
cjel-3568	1766	14	expenditures	expenditure	NOUN
cjel-3568	1766	15	depends	depend	VERB
cjel-3568	1766	16	crucially	crucially	ADV
cjel-3568	1766	17	on	on	ADP
cjel-3568	1766	18	the	the	DET
cjel-3568	1766	19	baseline	baseline	ADJ
cjel-3568	1766	20	tax	tax	NOUN
cjel-3568	1766	21	system	system	NOUN
cjel-3568	1766	22	against	against	ADP
cjel-3568	1766	23	which	which	PRON
cjel-3568	1766	24	the	the	DET
cjel-3568	1766	25	actual	actual	ADJ
cjel-3568	1766	26	tax	tax	NOUN
cjel-3568	1766	27	system	system	NOUN
cjel-3568	1766	28	is	be	AUX
cjel-3568	1766	29	compared	compare	VERB
cjel-3568	1766	30	.	.	PUNCT
cjel-3568	1767	1	the	the	DET
cjel-3568	1767	2	tax	tax	NOUN
cjel-3568	1767	3	expenditure	expenditure	NOUN
cjel-3568	1767	4	estimates	estimate	NOUN
cjel-3568	1767	5	presented	present	VERB
cjel-3568	1767	6	in	in	ADP
cjel-3568	1767	7	this	this	DET
cjel-3568	1767	8	document	document	NOUN
cjel-3568	1767	9	are	be	AUX
cjel-3568	1767	10	patterned	pattern	VERB
cjel-3568	1767	11	on	on	ADP
cjel-3568	1767	12	a	a	DET
cjel-3568	1767	13	comprehensive	comprehensive	ADJ
cjel-3568	1767	14	income	income	NOUN
cjel-3568	1767	15	tax	tax	NOUN
cjel-3568	1767	16	,	,	PUNCT
cjel-3568	1767	17	which	which	PRON
cjel-3568	1767	18	defines	define	VERB
cjel-3568	1767	19	income	income	NOUN
cjel-3568	1767	20	as	as	ADP
cjel-3568	1767	21	the	the	DET
cjel-3568	1767	22	sum	sum	NOUN
cjel-3568	1767	23	of	of	ADP
cjel-3568	1767	24	consumption	consumption	NOUN
cjel-3568	1767	25	and	and	CCONJ
cjel-3568	1767	26	the	the	DET
cjel-3568	1767	27	change	change	NOUN
cjel-3568	1767	28	in	in	ADP
cjel-3568	1767	29	net	net	ADJ
cjel-3568	1767	30	wealth	wealth	NOUN
cjel-3568	1767	31	in	in	ADP
cjel-3568	1767	32	a	a	DET
cjel-3568	1767	33	given	give	VERB
cjel-3568	1767	34	period	period	NOUN
cjel-3568	1767	35	of	of	ADP
cjel-3568	1767	36	time	time	NOUN
cjel-3568	1767	37	.	.	PUNCT
cjel-3568	1768	1	an	an	DET
cjel-3568	1768	2	important	important	ADJ
cjel-3568	1768	3	assumption	assumption	NOUN
cjel-3568	1768	4	underlying	underlie	VERB
cjel-3568	1768	5	each	each	DET
cjel-3568	1768	6	tax	tax	NOUN
cjel-3568	1768	7	expenditure	expenditure	NOUN
cjel-3568	1768	8	estimate	estimate	NOUN
cjel-3568	1768	9	reported	report	VERB
cjel-3568	1768	10	below	below	ADV
cjel-3568	1768	11	is	be	AUX
cjel-3568	1768	12	that	that	SCONJ
cjel-3568	1768	13	other	other	ADJ
cjel-3568	1768	14	parts	part	NOUN
cjel-3568	1768	15	of	of	ADP
cjel-3568	1768	16	the	the	DET
cjel-3568	1768	17	tax	tax	NOUN
cjel-3568	1768	18	code	code	NOUN
cjel-3568	1768	19	remain	remain	VERB
cjel-3568	1768	20	unchanged	unchanged	ADJ
cjel-3568	1768	21	.	.	PUNCT
cjel-3568	1769	1	the	the	DET
cjel-3568	1769	2	estimates	estimate	NOUN
cjel-3568	1769	3	would	would	AUX
cjel-3568	1769	4	be	be	AUX
cjel-3568	1769	5	different	different	ADJ
cjel-3568	1769	6	if	if	SCONJ
cjel-3568	1769	7	tax	tax	NOUN
cjel-3568	1769	8	expenditures	expenditure	NOUN
cjel-3568	1769	9	were	be	AUX
cjel-3568	1769	10	changed	change	VERB
cjel-3568	1769	11	simultaneously	simultaneously	ADV
cjel-3568	1769	12	because	because	SCONJ
cjel-3568	1769	13	of	of	ADP
cjel-3568	1769	14	potential	potential	ADJ
cjel-3568	1769	15	interactions	interaction	NOUN
cjel-3568	1769	16	among	among	ADP
cjel-3568	1769	17	provisions	provision	NOUN
cjel-3568	1769	18	.	.	PUNCT
cjel-3568	1770	1	for	for	ADP
cjel-3568	1770	2	that	that	DET
cjel-3568	1770	3	reason	reason	NOUN
cjel-3568	1770	4	,	,	PUNCT
cjel-3568	1770	5	this	this	DET
cjel-3568	1770	6	document	document	NOUN
cjel-3568	1770	7	does	do	AUX
cjel-3568	1770	8	not	not	PART
cjel-3568	1770	9	present	present	VERB
cjel-3568	1770	10	a	a	DET
cjel-3568	1770	11	grand	grand	ADJ
cjel-3568	1770	12	total	total	NOUN
cjel-3568	1770	13	for	for	ADP
cjel-3568	1770	14	the	the	DET
cjel-3568	1770	15	estimated	estimate	VERB
cjel-3568	1770	16	tax	tax	NOUN
cjel-3568	1770	17	expenditures	expenditure	NOUN
cjel-3568	1770	18	.	.	PUNCT
cjel-3568	1771	1	tax	tax	NOUN
cjel-3568	1771	2	expenditures	expenditure	NOUN
cjel-3568	1771	3	relating	relate	VERB
cjel-3568	1771	4	to	to	ADP
cjel-3568	1771	5	the	the	DET
cjel-3568	1771	6	individual	individual	ADJ
cjel-3568	1771	7	and	and	CCONJ
cjel-3568	1771	8	corporate	corporate	ADJ
cjel-3568	1771	9	income	income	NOUN
cjel-3568	1771	10	taxes	taxis	NOUN
cjel-3568	1771	11	are	be	AUX
cjel-3568	1771	12	estimated	estimate	VERB
cjel-3568	1771	13	for	for	ADP
cjel-3568	1771	14	fiscal	fiscal	ADJ
cjel-3568	1771	15	years	year	NOUN
cjel-3568	1771	16	2014–2024	2014–2024	NUM
cjel-3568	1771	17	using	use	VERB
cjel-3568	1771	18	two	two	NUM
cjel-3568	1771	19	methods	method	NOUN
cjel-3568	1771	20	of	of	ADP
cjel-3568	1771	21	accounting	accounting	NOUN
cjel-3568	1771	22	:	:	PUNCT
cjel-3568	1771	23	current	current	ADJ
cjel-3568	1771	24	revenue	revenue	NOUN
cjel-3568	1771	25	effects	effect	NOUN
cjel-3568	1771	26	and	and	CCONJ
cjel-3568	1771	27	present	present	ADJ
cjel-3568	1771	28	value	value	NOUN
cjel-3568	1771	29	effects	effect	NOUN
cjel-3568	1771	30	.	.	PUNCT
cjel-3568	1772	1	the	the	DET
cjel-3568	1772	2	present	present	ADJ
cjel-3568	1772	3	value	value	NOUN
cjel-3568	1772	4	approach	approach	NOUN
cjel-3568	1772	5	provides	provide	VERB
cjel-3568	1772	6	estimates	estimate	NOUN
cjel-3568	1772	7	of	of	ADP
cjel-3568	1772	8	the	the	DET
cjel-3568	1772	9	revenue	revenue	NOUN
cjel-3568	1772	10	effects	effect	NOUN
cjel-3568	1772	11	for	for	ADP
cjel-3568	1772	12	tax	tax	NOUN
cjel-3568	1772	13	expenditures	expenditure	NOUN
cjel-3568	1772	14	that	that	PRON
cjel-3568	1772	15	generally	generally	ADV
cjel-3568	1772	16	involve	involve	VERB
cjel-3568	1772	17	deferrals	deferral	NOUN
cjel-3568	1772	18	of	of	ADP
cjel-3568	1772	19	tax	tax	NOUN
cjel-3568	1772	20	payments	payment	NOUN
cjel-3568	1772	21	into	into	ADP
cjel-3568	1772	22	the	the	DET
cjel-3568	1772	23	future	future	NOUN
cjel-3568	1772	24	.	.	PUNCT
cjel-3568	1772	25	”	"	PUNCT
cjel-3568	1772	26	)	)	PUNCT
cjel-3568	1772	27	.	.	PUNCT
cjel-3568	1773	1	406	406	NUM
cjel-3568	1773	2	.	.	PUNCT
cjel-3568	1774	1	u.s	u.s	PROPN
cjel-3568	1774	2	.	.	PROPN
cjel-3568	1774	3	gov’t	gov’t	PROPN
cjel-3568	1774	4	accountability	accountability	NOUN
cjel-3568	1774	5	office	office	NOUN
cjel-3568	1774	6	,	,	PUNCT
cjel-3568	1774	7	supra	supra	PROPN
cjel-3568	1774	8	note	note	NOUN
cjel-3568	1774	9	69	69	NUM
cjel-3568	1774	10	,	,	PUNCT
cjel-3568	1774	11	at	at	ADP
cjel-3568	1774	12	5	5	NUM
cjel-3568	1774	13	.	.	SYM
cjel-3568	1774	14	126	126	NUM
cjel-3568	1774	15	columbia	columbia	PROPN
cjel-3568	1774	16	journal	journal	PROPN
cjel-3568	1774	17	of	of	ADP
cjel-3568	1774	18	environmental	environmental	ADJ
cjel-3568	1774	19	law	law	NOUN
cjel-3568	1775	1	[	[	X
cjel-3568	1775	2	vol	vol	NOUN
cjel-3568	1775	3	.	.	PUNCT
cjel-3568	1776	1	41:1	41:1	NUM
cjel-3568	1776	2	returns	return	NOUN
cjel-3568	1776	3	,	,	PUNCT
cjel-3568	1776	4	information	information	NOUN
cjel-3568	1776	5	returns	return	NOUN
cjel-3568	1776	6	,	,	PUNCT
cjel-3568	1776	7	or	or	CCONJ
cjel-3568	1776	8	other	other	ADJ
cjel-3568	1776	9	tax	tax	NOUN
cjel-3568	1776	10	forms.407	forms.407	NOUN
cjel-3568	1776	11	even	even	ADV
cjel-3568	1776	12	when	when	SCONJ
cjel-3568	1776	13	the	the	DET
cjel-3568	1776	14	information	information	NOUN
cjel-3568	1776	15	is	be	AUX
cjel-3568	1776	16	reported	report	VERB
cjel-3568	1776	17	,	,	PUNCT
cjel-3568	1776	18	the	the	DET
cjel-3568	1776	19	department	department	NOUN
cjel-3568	1776	20	of	of	ADP
cjel-3568	1776	21	the	the	DET
cjel-3568	1776	22	treasury	treasury	NOUN
cjel-3568	1776	23	can	can	AUX
cjel-3568	1776	24	not	not	PART
cjel-3568	1776	25	disaggregate	disaggregate	VERB
cjel-3568	1776	26	the	the	DET
cjel-3568	1776	27	data	datum	NOUN
cjel-3568	1776	28	because	because	SCONJ
cjel-3568	1776	29	the	the	DET
cjel-3568	1776	30	forms	form	NOUN
cjel-3568	1776	31	do	do	AUX
cjel-3568	1776	32	not	not	PART
cjel-3568	1776	33	require	require	VERB
cjel-3568	1776	34	taxpayers	taxpayer	NOUN
cjel-3568	1776	35	to	to	PART
cjel-3568	1776	36	report	report	VERB
cjel-3568	1776	37	each	each	DET
cjel-3568	1776	38	type	type	NOUN
cjel-3568	1776	39	of	of	ADP
cjel-3568	1776	40	tax	tax	NOUN
cjel-3568	1776	41	benefit	benefit	NOUN
cjel-3568	1776	42	under	under	ADP
cjel-3568	1776	43	a	a	DET
cjel-3568	1776	44	separate	separate	ADJ
cjel-3568	1776	45	line	line	NOUN
cjel-3568	1776	46	item	item	NOUN
cjel-3568	1776	47	.	.	PUNCT
cjel-3568	1777	1	instead	instead	ADV
cjel-3568	1777	2	,	,	PUNCT
cjel-3568	1777	3	the	the	DET
cjel-3568	1777	4	expenditures	expenditure	NOUN
cjel-3568	1777	5	that	that	PRON
cjel-3568	1777	6	are	be	AUX
cjel-3568	1777	7	reported	report	VERB
cjel-3568	1777	8	are	be	AUX
cjel-3568	1777	9	grouped	group	VERB
cjel-3568	1777	10	with	with	ADP
cjel-3568	1777	11	other	other	ADJ
cjel-3568	1777	12	deductions	deduction	NOUN
cjel-3568	1777	13	and	and	CCONJ
cjel-3568	1777	14	special	special	ADJ
cjel-3568	1777	15	provisions.408	provisions.408	NOUN
cjel-3568	1777	16	there	there	PRON
cjel-3568	1777	17	is	be	VERB
cjel-3568	1777	18	a	a	DET
cjel-3568	1777	19	significant	significant	ADJ
cjel-3568	1777	20	difference	difference	NOUN
cjel-3568	1777	21	in	in	ADP
cjel-3568	1777	22	the	the	DET
cjel-3568	1777	23	way	way	NOUN
cjel-3568	1777	24	the	the	DET
cjel-3568	1777	25	data	datum	NOUN
cjel-3568	1777	26	are	be	AUX
cjel-3568	1777	27	collected	collect	VERB
cjel-3568	1777	28	for	for	ADP
cjel-3568	1777	29	fossil	fossil	ADJ
cjel-3568	1777	30	fuels	fuel	NOUN
cjel-3568	1777	31	and	and	CCONJ
cjel-3568	1777	32	renewable	renewable	ADJ
cjel-3568	1777	33	energy	energy	NOUN
cjel-3568	1777	34	tax	tax	NOUN
cjel-3568	1777	35	expenditures	expenditure	NOUN
cjel-3568	1777	36	.	.	PUNCT
cjel-3568	1778	1	while	while	SCONJ
cjel-3568	1778	2	specific	specific	ADJ
cjel-3568	1778	3	information	information	NOUN
cjel-3568	1778	4	is	be	AUX
cjel-3568	1778	5	not	not	PART
cjel-3568	1778	6	generally	generally	ADV
cjel-3568	1778	7	collected	collect	VERB
cjel-3568	1778	8	for	for	ADP
cjel-3568	1778	9	fossil	fossil	NOUN
cjel-3568	1778	10	fuel	fuel	NOUN
cjel-3568	1778	11	subsidies,409	subsidies,409	NOUN
cjel-3568	1778	12	data	datum	NOUN
cjel-3568	1778	13	associated	associate	VERB
cjel-3568	1778	14	with	with	ADP
cjel-3568	1778	15	renewable	renewable	ADJ
cjel-3568	1778	16	energy	energy	NOUN
cjel-3568	1778	17	subsidies	subsidy	NOUN
cjel-3568	1778	18	is	be	AUX
cjel-3568	1778	19	frequently	frequently	ADV
cjel-3568	1778	20	both	both	PRON
cjel-3568	1778	21	reported	report	VERB
cjel-3568	1778	22	on	on	ADP
cjel-3568	1778	23	a	a	DET
cjel-3568	1778	24	form	form	NOUN
cjel-3568	1778	25	and	and	CCONJ
cjel-3568	1778	26	identified	identify	VERB
cjel-3568	1778	27	under	under	ADP
cjel-3568	1778	28	a	a	DET
cjel-3568	1778	29	separate	separate	ADJ
cjel-3568	1778	30	line	line	NOUN
cjel-3568	1778	31	item.410	item.410	ADP
cjel-3568	1778	32	consequently	consequently	ADV
cjel-3568	1778	33	,	,	PUNCT
cjel-3568	1778	34	while	while	SCONJ
cjel-3568	1778	35	the	the	DET
cjel-3568	1778	36	department	department	NOUN
cjel-3568	1778	37	of	of	ADP
cjel-3568	1778	38	the	the	DET
cjel-3568	1778	39	treasury	treasury	PROPN
cjel-3568	1778	40	and	and	CCONJ
cjel-3568	1778	41	the	the	DET
cjel-3568	1778	42	irs	irs	PROPN
cjel-3568	1778	43	have	have	VERB
cjel-3568	1778	44	generally	generally	ADV
cjel-3568	1778	45	accurate	accurate	ADJ
cjel-3568	1778	46	information	information	NOUN
cjel-3568	1778	47	with	with	ADP
cjel-3568	1778	48	which	which	PRON
cjel-3568	1778	49	to	to	PART
cjel-3568	1778	50	update	update	VERB
cjel-3568	1778	51	their	their	PRON
cjel-3568	1778	52	annual	annual	ADJ
cjel-3568	1778	53	estimated	estimate	VERB
cjel-3568	1778	54	revenue	revenue	NOUN
cjel-3568	1778	55	costs	cost	NOUN
cjel-3568	1778	56	for	for	ADP
cjel-3568	1778	57	subsidies	subsidy	NOUN
cjel-3568	1778	58	for	for	ADP
cjel-3568	1778	59	renewables	renewable	NOUN
cjel-3568	1778	60	,	,	PUNCT
cjel-3568	1778	61	this	this	PRON
cjel-3568	1778	62	is	be	AUX
cjel-3568	1778	63	not	not	PART
cjel-3568	1778	64	the	the	DET
cjel-3568	1778	65	case	case	NOUN
cjel-3568	1778	66	for	for	ADP
cjel-3568	1778	67	fossil	fossil	ADJ
cjel-3568	1778	68	fuels	fuel	NOUN
cjel-3568	1778	69	.	.	PUNCT
cjel-3568	1779	1	f.	f.	PROPN
cjel-3568	1779	2	location	location	PROPN
cjel-3568	1779	3	and	and	CCONJ
cjel-3568	1779	4	volatility	volatility	NOUN
cjel-3568	1779	5	the	the	DET
cjel-3568	1779	6	subsidies	subsidy	NOUN
cjel-3568	1779	7	for	for	ADP
cjel-3568	1779	8	fossil	fossil	ADJ
cjel-3568	1779	9	fuels	fuel	NOUN
cjel-3568	1779	10	and	and	CCONJ
cjel-3568	1779	11	renewables	renewable	NOUN
cjel-3568	1779	12	differ	differ	VERB
cjel-3568	1779	13	in	in	ADP
cjel-3568	1779	14	their	their	PRON
cjel-3568	1779	15	location	location	NOUN
cjel-3568	1779	16	within	within	ADP
cjel-3568	1779	17	the	the	DET
cjel-3568	1779	18	tax	tax	NOUN
cjel-3568	1779	19	code	code	NOUN
cjel-3568	1779	20	and	and	CCONJ
cjel-3568	1779	21	their	their	PRON
cjel-3568	1779	22	function	function	NOUN
cjel-3568	1779	23	in	in	ADP
cjel-3568	1779	24	the	the	DET
cjel-3568	1779	25	tax	tax	NOUN
cjel-3568	1779	26	equation	equation	NOUN
cjel-3568	1779	27	.	.	PUNCT
cjel-3568	1780	1	the	the	DET
cjel-3568	1780	2	subsidies	subsidy	NOUN
cjel-3568	1780	3	for	for	ADP
cjel-3568	1780	4	fossil	fossil	ADJ
cjel-3568	1780	5	fuels	fuel	NOUN
cjel-3568	1780	6	are	be	AUX
cjel-3568	1780	7	scattered	scatter	VERB
cjel-3568	1780	8	throughout	throughout	ADP
cjel-3568	1780	9	the	the	DET
cjel-3568	1780	10	income	income	NOUN
cjel-3568	1780	11	407	407	NUM
cjel-3568	1780	12	.	.	PUNCT
cjel-3568	1781	1	see	see	VERB
cjel-3568	1781	2	i	i	PRON
cjel-3568	1781	3	d.	d.	PROPN
cjel-3568	1781	4	at	at	ADP
cjel-3568	1781	5	5	5	NUM
cjel-3568	1781	6	,	,	PUNCT
cjel-3568	1781	7	app	app	PROPN
cjel-3568	1781	8	.	.	PUNCT
cjel-3568	1781	9	ii	ii	PROPN
cjel-3568	1781	10	.	.	PROPN
cjel-3568	1781	11	408	408	NUM
cjel-3568	1781	12	.	.	PUNCT
cjel-3568	1782	1	see	see	VERB
cjel-3568	1782	2	i	i	PRON
cjel-3568	1782	3	d.	d.	PROPN
cjel-3568	1782	4	409	409	NUM
cjel-3568	1782	5	.	.	PUNCT
cjel-3568	1783	1	see	see	VERB
cjel-3568	1783	2	i	i	PRON
cjel-3568	1783	3	d.	d.	PROPN
cjel-3568	1783	4	app	app	PROPN
cjel-3568	1783	5	.	.	PROPN
cjel-3568	1783	6	ii	ii	PROPN
cjel-3568	1783	7	.	.	PUNCT
cjel-3568	1784	1	the	the	DET
cjel-3568	1784	2	fossil	fossil	NOUN
cjel-3568	1784	3	fuel	fuel	NOUN
cjel-3568	1784	4	tax	tax	NOUN
cjel-3568	1784	5	expenditures	expenditure	NOUN
cjel-3568	1784	6	that	that	PRON
cjel-3568	1784	7	are	be	AUX
cjel-3568	1784	8	listed	list	VERB
cjel-3568	1784	9	on	on	ADP
cjel-3568	1784	10	a	a	DET
cjel-3568	1784	11	form	form	NOUN
cjel-3568	1784	12	but	but	CCONJ
cjel-3568	1784	13	did	do	AUX
cjel-3568	1784	14	not	not	PART
cjel-3568	1784	15	provide	provide	VERB
cjel-3568	1784	16	a	a	DET
cjel-3568	1784	17	particular	particular	ADJ
cjel-3568	1784	18	line	line	NOUN
cjel-3568	1784	19	item	item	NOUN
cjel-3568	1784	20	for	for	SCONJ
cjel-3568	1784	21	taxpayers	taxpayer	NOUN
cjel-3568	1784	22	to	to	PART
cjel-3568	1784	23	fill	fill	VERB
cjel-3568	1784	24	out	out	ADP
cjel-3568	1784	25	include	include	NOUN
cjel-3568	1784	26	:	:	PUNCT
cjel-3568	1784	27	(	(	PUNCT
cjel-3568	1784	28	1	1	X
cjel-3568	1784	29	)	)	PUNCT
cjel-3568	1784	30	excess	excess	NOUN
cjel-3568	1784	31	of	of	ADP
cjel-3568	1784	32	percentage	percentage	NOUN
cjel-3568	1784	33	over	over	ADP
cjel-3568	1784	34	cost	cost	NOUN
cjel-3568	1784	35	depletion	depletion	NOUN
cjel-3568	1784	36	(	(	PUNCT
cjel-3568	1784	37	fuels	fuel	NOUN
cjel-3568	1784	38	)	)	PUNCT
cjel-3568	1784	39	,	,	PUNCT
cjel-3568	1784	40	(	(	PUNCT
cjel-3568	1784	41	2	2	X
cjel-3568	1784	42	)	)	PUNCT
cjel-3568	1784	43	exception	exception	NOUN
cjel-3568	1784	44	from	from	ADP
cjel-3568	1784	45	passive	passive	ADJ
cjel-3568	1784	46	loss	loss	NOUN
cjel-3568	1784	47	limitations	limitation	NOUN
cjel-3568	1784	48	for	for	ADP
cjel-3568	1784	49	working	work	VERB
cjel-3568	1784	50	interests	interest	NOUN
cjel-3568	1784	51	in	in	ADP
cjel-3568	1784	52	oil	oil	NOUN
cjel-3568	1784	53	and	and	CCONJ
cjel-3568	1784	54	gas	gas	NOUN
cjel-3568	1784	55	properties	property	NOUN
cjel-3568	1784	56	,	,	PUNCT
cjel-3568	1784	57	(	(	PUNCT
cjel-3568	1784	58	3	3	X
cjel-3568	1784	59	)	)	PUNCT
cjel-3568	1784	60	exclusion	exclusion	NOUN
cjel-3568	1784	61	of	of	ADP
cjel-3568	1784	62	interest	interest	NOUN
cjel-3568	1784	63	on	on	ADP
cjel-3568	1784	64	energy	energy	NOUN
cjel-3568	1784	65	facility	facility	NOUN
cjel-3568	1784	66	bonds	bond	NOUN
cjel-3568	1784	67	,	,	PUNCT
cjel-3568	1784	68	(	(	PUNCT
cjel-3568	1784	69	4	4	X
cjel-3568	1784	70	)	)	PUNCT
cjel-3568	1784	71	exclusion	exclusion	NOUN
cjel-3568	1784	72	of	of	ADP
cjel-3568	1784	73	interest	interest	NOUN
cjel-3568	1784	74	on	on	ADP
cjel-3568	1784	75	public	public	ADJ
cjel-3568	1784	76	purpose	purpose	NOUN
cjel-3568	1784	77	state	state	NOUN
cjel-3568	1784	78	and	and	CCONJ
cjel-3568	1784	79	local	local	ADJ
cjel-3568	1784	80	bonds	bond	NOUN
cjel-3568	1784	81	,	,	PUNCT
cjel-3568	1784	82	(	(	PUNCT
cjel-3568	1784	83	5	5	X
cjel-3568	1784	84	)	)	PUNCT
cjel-3568	1784	85	expensing	expensing	NOUN
cjel-3568	1784	86	of	of	ADP
cjel-3568	1784	87	research	research	NOUN
cjel-3568	1784	88	and	and	CCONJ
cjel-3568	1784	89	experimentation	experimentation	NOUN
cjel-3568	1784	90	expenditures	expenditure	NOUN
cjel-3568	1784	91	(	(	PUNCT
cjel-3568	1784	92	normal	normal	ADJ
cjel-3568	1784	93	tax	tax	NOUN
cjel-3568	1784	94	method	method	NOUN
cjel-3568	1784	95	)	)	PUNCT
cjel-3568	1784	96	,	,	PUNCT
cjel-3568	1784	97	(	(	PUNCT
cjel-3568	1784	98	6	6	X
cjel-3568	1784	99	)	)	PUNCT
cjel-3568	1784	100	expensing	expense	VERB
cjel-3568	1784	101	of	of	ADP
cjel-3568	1784	102	exploration	exploration	NOUN
cjel-3568	1784	103	and	and	CCONJ
cjel-3568	1784	104	development	development	NOUN
cjel-3568	1784	105	costs	cost	NOUN
cjel-3568	1784	106	and	and	CCONJ
cjel-3568	1784	107	fuels	fuel	NOUN
cjel-3568	1784	108	,	,	PUNCT
cjel-3568	1784	109	(	(	PUNCT
cjel-3568	1784	110	7	7	X
cjel-3568	1784	111	)	)	PUNCT
cjel-3568	1784	112	deferral	deferral	NOUN
cjel-3568	1784	113	of	of	ADP
cjel-3568	1784	114	gain	gain	NOUN
cjel-3568	1784	115	from	from	ADP
cjel-3568	1784	116	dispositions	disposition	NOUN
cjel-3568	1784	117	of	of	ADP
cjel-3568	1784	118	transmission	transmission	NOUN
cjel-3568	1784	119	property	property	NOUN
cjel-3568	1784	120	to	to	PART
cjel-3568	1784	121	implement	implement	VERB
cjel-3568	1784	122	ferc	ferc	PROPN
cjel-3568	1784	123	requirements	requirement	NOUN
cjel-3568	1784	124	,	,	PUNCT
cjel-3568	1784	125	(	(	PUNCT
cjel-3568	1784	126	8)	8)	NUM
cjel-3568	1784	127	temporary	temporary	ADJ
cjel-3568	1784	128	fifty	fifty	NUM
cjel-3568	1784	129	percent	percent	NOUN
cjel-3568	1784	130	expensing	expense	VERB
cjel-3568	1784	131	for	for	ADP
cjel-3568	1784	132	equipment	equipment	NOUN
cjel-3568	1784	133	used	use	VERB
cjel-3568	1784	134	in	in	ADP
cjel-3568	1784	135	the	the	DET
cjel-3568	1784	136	refining	refining	NOUN
cjel-3568	1784	137	of	of	ADP
cjel-3568	1784	138	liquid	liquid	ADJ
cjel-3568	1784	139	fuels	fuel	NOUN
cjel-3568	1784	140	,	,	PUNCT
cjel-3568	1784	141	(	(	PUNCT
cjel-3568	1784	142	9	9	X
cjel-3568	1784	143	)	)	PUNCT
cjel-3568	1784	144	natural	natural	ADJ
cjel-3568	1784	145	gas	gas	NOUN
cjel-3568	1784	146	distribution	distribution	NOUN
cjel-3568	1784	147	pipelines	pipeline	NOUN
cjel-3568	1784	148	treated	treat	VERB
cjel-3568	1784	149	as	as	ADP
cjel-3568	1784	150	fifteenyear	fifteenyear	ADJ
cjel-3568	1784	151	property	property	NOUN
cjel-3568	1784	152	,	,	PUNCT
cjel-3568	1784	153	(	(	PUNCT
cjel-3568	1784	154	10	10	NUM
cjel-3568	1784	155	)	)	PUNCT
cjel-3568	1784	156	amortization	amortization	NOUN
cjel-3568	1784	157	of	of	ADP
cjel-3568	1784	158	geological	geological	ADJ
cjel-3568	1784	159	and	and	CCONJ
cjel-3568	1784	160	geophysical	geophysical	ADJ
cjel-3568	1784	161	expenditures	expenditure	NOUN
cjel-3568	1784	162	over	over	ADP
cjel-3568	1784	163	two	two	NUM
cjel-3568	1784	164	years	year	NOUN
cjel-3568	1784	165	,	,	PUNCT
cjel-3568	1784	166	and	and	CCONJ
cjel-3568	1784	167	(	(	PUNCT
cjel-3568	1784	168	11	11	NUM
cjel-3568	1784	169	)	)	PUNCT
cjel-3568	1784	170	capital	capital	NOUN
cjel-3568	1784	171	gains	gain	NOUN
cjel-3568	1784	172	treatment	treatment	NOUN
cjel-3568	1784	173	of	of	ADP
cjel-3568	1784	174	royalties	royalty	NOUN
cjel-3568	1784	175	on	on	ADP
cjel-3568	1784	176	coal	coal	NOUN
cjel-3568	1784	177	.	.	PUNCT
cjel-3568	1785	1	the	the	DET
cjel-3568	1785	2	fossil	fossil	NOUN
cjel-3568	1785	3	fuel	fuel	NOUN
cjel-3568	1785	4	tax	tax	NOUN
cjel-3568	1785	5	expenditures	expenditure	NOUN
cjel-3568	1785	6	that	that	PRON
cjel-3568	1785	7	are	be	AUX
cjel-3568	1785	8	listed	list	VERB
cjel-3568	1785	9	on	on	ADP
cjel-3568	1785	10	a	a	DET
cjel-3568	1785	11	form	form	NOUN
cjel-3568	1785	12	and	and	CCONJ
cjel-3568	1785	13	include	include	VERB
cjel-3568	1785	14	a	a	DET
cjel-3568	1785	15	particular	particular	ADJ
cjel-3568	1785	16	line	line	NOUN
cjel-3568	1785	17	item	item	NOUN
cjel-3568	1785	18	for	for	SCONJ
cjel-3568	1785	19	taxpayers	taxpayer	NOUN
cjel-3568	1785	20	to	to	PART
cjel-3568	1785	21	fill	fill	VERB
cjel-3568	1785	22	out	out	ADP
cjel-3568	1785	23	include	include	NOUN
cjel-3568	1785	24	:	:	PUNCT
cjel-3568	1785	25	(	(	PUNCT
cjel-3568	1785	26	1	1	X
cjel-3568	1785	27	)	)	PUNCT
cjel-3568	1785	28	credits	credit	NOUN
cjel-3568	1785	29	for	for	ADP
cjel-3568	1785	30	investment	investment	NOUN
cjel-3568	1785	31	in	in	ADP
cjel-3568	1785	32	clean	clean	ADJ
cjel-3568	1785	33	coal	coal	NOUN
cjel-3568	1785	34	facilities	facility	NOUN
cjel-3568	1785	35	,	,	PUNCT
cjel-3568	1785	36	(	(	PUNCT
cjel-3568	1785	37	2	2	X
cjel-3568	1785	38	)	)	PUNCT
cjel-3568	1785	39	credits	credit	NOUN
cjel-3568	1785	40	for	for	ADP
cjel-3568	1785	41	industrial	industrial	ADJ
cjel-3568	1785	42	carbon	carbon	NOUN
cjel-3568	1785	43	dioxide	dioxide	NOUN
cjel-3568	1785	44	capture	capture	NOUN
cjel-3568	1785	45	and	and	CCONJ
cjel-3568	1785	46	sequestration	sequestration	NOUN
cjel-3568	1785	47	,	,	PUNCT
cjel-3568	1785	48	and	and	CCONJ
cjel-3568	1785	49	(	(	PUNCT
cjel-3568	1785	50	3	3	X
cjel-3568	1785	51	)	)	PUNCT
cjel-3568	1785	52	deduction	deduction	NOUN
cjel-3568	1785	53	for	for	ADP
cjel-3568	1785	54	united	united	PROPN
cjel-3568	1785	55	states	states	PROPN
cjel-3568	1785	56	’	’	PART
cjel-3568	1785	57	production	production	NOUN
cjel-3568	1785	58	activities	activity	NOUN
cjel-3568	1785	59	.	.	PUNCT
cjel-3568	1786	1	see	see	VERB
cjel-3568	1786	2	i	i	PRON
cjel-3568	1786	3	d.	d.	PROPN
cjel-3568	1786	4	410	410	NUM
cjel-3568	1786	5	.	.	PUNCT
cjel-3568	1787	1	see	see	VERB
cjel-3568	1787	2	i	i	PRON
cjel-3568	1787	3	d.	d.	PROPN
cjel-3568	1787	4	the	the	DET
cjel-3568	1787	5	renewable	renewable	ADJ
cjel-3568	1787	6	energy	energy	NOUN
cjel-3568	1787	7	tax	tax	NOUN
cjel-3568	1787	8	expenditures	expenditure	NOUN
cjel-3568	1787	9	that	that	PRON
cjel-3568	1787	10	were	be	AUX
cjel-3568	1787	11	included	include	VERB
cjel-3568	1787	12	on	on	ADP
cjel-3568	1787	13	a	a	DET
cjel-3568	1787	14	form	form	NOUN
cjel-3568	1787	15	,	,	PUNCT
cjel-3568	1787	16	but	but	CCONJ
cjel-3568	1787	17	did	do	AUX
cjel-3568	1787	18	not	not	PART
cjel-3568	1787	19	have	have	VERB
cjel-3568	1787	20	their	their	PRON
cjel-3568	1787	21	own	own	ADJ
cjel-3568	1787	22	line	line	NOUN
cjel-3568	1787	23	items	item	NOUN
cjel-3568	1787	24	were	be	AUX
cjel-3568	1787	25	:	:	PUNCT
cjel-3568	1787	26	(	(	PUNCT
cjel-3568	1787	27	1	1	X
cjel-3568	1787	28	)	)	PUNCT
cjel-3568	1787	29	credits	credit	NOUN
cjel-3568	1787	30	for	for	ADP
cjel-3568	1787	31	holding	hold	VERB
cjel-3568	1787	32	clean	clean	ADJ
cjel-3568	1787	33	renewable	renewable	ADJ
cjel-3568	1787	34	energy	energy	NOUN
cjel-3568	1787	35	bonds	bond	NOUN
cjel-3568	1787	36	,	,	PUNCT
cjel-3568	1787	37	and	and	CCONJ
cjel-3568	1787	38	(	(	PUNCT
cjel-3568	1787	39	2	2	X
cjel-3568	1787	40	)	)	PUNCT
cjel-3568	1787	41	qualified	qualified	ADJ
cjel-3568	1787	42	energy	energy	NOUN
cjel-3568	1787	43	conservation	conservation	NOUN
cjel-3568	1787	44	bonds	bond	NOUN
cjel-3568	1787	45	.	.	PUNCT
cjel-3568	1788	1	the	the	DET
cjel-3568	1788	2	renewable	renewable	ADJ
cjel-3568	1788	3	energy	energy	NOUN
cjel-3568	1788	4	tax	tax	NOUN
cjel-3568	1788	5	expenditures	expenditure	NOUN
cjel-3568	1788	6	that	that	PRON
cjel-3568	1788	7	are	be	AUX
cjel-3568	1788	8	listed	list	VERB
cjel-3568	1788	9	on	on	ADP
cjel-3568	1788	10	a	a	DET
cjel-3568	1788	11	form	form	NOUN
cjel-3568	1788	12	that	that	PRON
cjel-3568	1788	13	include	include	VERB
cjel-3568	1788	14	a	a	DET
cjel-3568	1788	15	particular	particular	ADJ
cjel-3568	1788	16	line	line	NOUN
cjel-3568	1788	17	item	item	NOUN
cjel-3568	1788	18	include	include	VERB
cjel-3568	1788	19	:	:	PUNCT
cjel-3568	1788	20	(	(	PUNCT
cjel-3568	1788	21	1	1	X
cjel-3568	1788	22	)	)	PUNCT
cjel-3568	1788	23	credits	credit	NOUN
cjel-3568	1788	24	for	for	ADP
cjel-3568	1788	25	increasing	increase	VERB
cjel-3568	1788	26	research	research	NOUN
cjel-3568	1788	27	activities	activity	NOUN
cjel-3568	1788	28	,	,	PUNCT
cjel-3568	1788	29	(	(	PUNCT
cjel-3568	1788	30	2	2	X
cjel-3568	1788	31	)	)	PUNCT
cjel-3568	1788	32	alternative	alternative	ADJ
cjel-3568	1788	33	fuel	fuel	NOUN
cjel-3568	1788	34	production	production	NOUN
cjel-3568	1788	35	credits	credit	NOUN
cjel-3568	1788	36	,	,	PUNCT
cjel-3568	1788	37	(	(	PUNCT
cjel-3568	1788	38	3	3	X
cjel-3568	1788	39	)	)	PUNCT
cjel-3568	1788	40	energy	energy	NOUN
cjel-3568	1788	41	production	production	NOUN
cjel-3568	1788	42	credits	credit	NOUN
cjel-3568	1788	43	,	,	PUNCT
cjel-3568	1788	44	(	(	PUNCT
cjel-3568	1788	45	4	4	X
cjel-3568	1788	46	)	)	PUNCT
cjel-3568	1788	47	energy	energy	NOUN
cjel-3568	1788	48	investment	investment	NOUN
cjel-3568	1788	49	credits	credit	NOUN
cjel-3568	1788	50	,	,	PUNCT
cjel-3568	1788	51	(	(	PUNCT
cjel-3568	1788	52	5	5	X
cjel-3568	1788	53	)	)	PUNCT
cjel-3568	1788	54	alcohol	alcohol	NOUN
cjel-3568	1788	55	fuel	fuel	NOUN
cjel-3568	1788	56	credits	credit	NOUN
cjel-3568	1788	57	,	,	PUNCT
cjel-3568	1788	58	(	(	PUNCT
cjel-3568	1788	59	6	6	NUM
cjel-3568	1788	60	)	)	PUNCT
cjel-3568	1788	61	biodiesel	biodiesel	NOUN
cjel-3568	1788	62	and	and	CCONJ
cjel-3568	1788	63	small	small	ADJ
cjel-3568	1788	64	agri	agri	NOUN
cjel-3568	1788	65	-	-	PUNCT
cjel-3568	1788	66	biodiesel	biodiesel	NOUN
cjel-3568	1788	67	producer	producer	NOUN
cjel-3568	1788	68	credits	credit	NOUN
cjel-3568	1788	69	,	,	PUNCT
cjel-3568	1788	70	and	and	CCONJ
cjel-3568	1788	71	(	(	PUNCT
cjel-3568	1788	72	7	7	X
cjel-3568	1788	73	)	)	PUNCT
cjel-3568	1788	74	credits	credit	NOUN
cjel-3568	1788	75	for	for	ADP
cjel-3568	1788	76	investment	investment	NOUN
cjel-3568	1788	77	in	in	ADP
cjel-3568	1788	78	clean	clean	ADJ
cjel-3568	1788	79	coal	coal	NOUN
cjel-3568	1788	80	facilities	facility	NOUN
cjel-3568	1788	81	.	.	PUNCT
cjel-3568	1789	1	see	see	VERB
cjel-3568	1789	2	i	i	PRON
cjel-3568	1789	3	d.	d.	PROPN
cjel-3568	1789	4	2016	2016	NUM
cjel-3568	1789	5	]	]	PUNCT
cjel-3568	1789	6	picking	pick	VERB
cjel-3568	1789	7	winners	winner	NOUN
cjel-3568	1789	8	and	and	CCONJ
cjel-3568	1789	9	losers	loser	NOUN
cjel-3568	1789	10	127	127	NUM
cjel-3568	1789	11	tax	tax	NOUN
cjel-3568	1789	12	and	and	CCONJ
cjel-3568	1789	13	incorporated	incorporate	VERB
cjel-3568	1789	14	in	in	ADP
cjel-3568	1789	15	a	a	DET
cjel-3568	1789	16	wide	wide	ADJ
cjel-3568	1789	17	variety	variety	NOUN
cjel-3568	1789	18	of	of	ADP
cjel-3568	1789	19	code	code	NOUN
cjel-3568	1789	20	sections	section	NOUN
cjel-3568	1789	21	used	use	VERB
cjel-3568	1789	22	to	to	PART
cjel-3568	1789	23	calculate	calculate	VERB
cjel-3568	1789	24	taxable	taxable	ADJ
cjel-3568	1789	25	income.411	income.411	NOUN
cjel-3568	1789	26	even	even	ADV
cjel-3568	1789	27	when	when	SCONJ
cjel-3568	1789	28	some	some	DET
cjel-3568	1789	29	fossil	fossil	NOUN
cjel-3568	1789	30	fuel	fuel	NOUN
cjel-3568	1789	31	subsidies	subsidy	NOUN
cjel-3568	1789	32	are	be	AUX
cjel-3568	1789	33	targeted	target	VERB
cjel-3568	1789	34	for	for	ADP
cjel-3568	1789	35	removal	removal	NOUN
cjel-3568	1789	36	,	,	PUNCT
cjel-3568	1789	37	elimination	elimination	NOUN
cjel-3568	1789	38	of	of	ADP
cjel-3568	1789	39	all	all	DET
cjel-3568	1789	40	fossil	fossil	ADJ
cjel-3568	1789	41	fuels	fuel	NOUN
cjel-3568	1789	42	would	would	AUX
cjel-3568	1789	43	require	require	VERB
cjel-3568	1789	44	a	a	DET
cjel-3568	1789	45	comprehensive	comprehensive	ADJ
cjel-3568	1789	46	effort	effort	NOUN
cjel-3568	1789	47	.	.	PUNCT
cjel-3568	1790	1	many	many	ADJ
cjel-3568	1790	2	of	of	ADP
cjel-3568	1790	3	the	the	DET
cjel-3568	1790	4	exclusions	exclusion	NOUN
cjel-3568	1790	5	,	,	PUNCT
cjel-3568	1790	6	deductions	deduction	NOUN
cjel-3568	1790	7	,	,	PUNCT
cjel-3568	1790	8	special	special	ADJ
cjel-3568	1790	9	rates	rate	NOUN
cjel-3568	1790	10	,	,	PUNCT
cjel-3568	1790	11	and	and	CCONJ
cjel-3568	1790	12	other	other	ADJ
cjel-3568	1790	13	provisions	provision	NOUN
cjel-3568	1790	14	are	be	AUX
cjel-3568	1790	15	broadly	broadly	ADV
cjel-3568	1790	16	available.412	available.412	ADP
cjel-3568	1790	17	depriving	deprive	VERB
cjel-3568	1790	18	fossil	fossil	NOUN
cjel-3568	1790	19	fuel	fuel	NOUN
cjel-3568	1790	20	industries	industry	NOUN
cjel-3568	1790	21	of	of	ADP
cjel-3568	1790	22	these	these	DET
cjel-3568	1790	23	tax	tax	NOUN
cjel-3568	1790	24	expenditures	expenditure	NOUN
cjel-3568	1790	25	would	would	AUX
cjel-3568	1790	26	require	require	VERB
cjel-3568	1790	27	carve	carve	NOUN
cjel-3568	1790	28	-	-	PUNCT
cjel-3568	1790	29	outs	out	NOUN
cjel-3568	1790	30	to	to	PART
cjel-3568	1790	31	exclude	exclude	VERB
cjel-3568	1790	32	the	the	DET
cjel-3568	1790	33	fossil	fossil	NOUN
cjel-3568	1790	34	fuel	fuel	NOUN
cjel-3568	1790	35	industry	industry	NOUN
cjel-3568	1790	36	from	from	ADP
cjel-3568	1790	37	benefits	benefit	NOUN
cjel-3568	1790	38	provided	provide	VERB
cjel-3568	1790	39	to	to	ADP
cjel-3568	1790	40	other	other	ADJ
cjel-3568	1790	41	industries	industry	NOUN
cjel-3568	1790	42	,	,	PUNCT
cjel-3568	1790	43	creating	create	VERB
cjel-3568	1790	44	even	even	ADV
cjel-3568	1790	45	more	more	ADJ
cjel-3568	1790	46	complexity	complexity	NOUN
cjel-3568	1790	47	.	.	PUNCT
cjel-3568	1791	1	in	in	ADP
cjel-3568	1791	2	contrast	contrast	NOUN
cjel-3568	1791	3	,	,	PUNCT
cjel-3568	1791	4	tax	tax	NOUN
cjel-3568	1791	5	credit	credit	NOUN
cjel-3568	1791	6	provisions	provision	NOUN
cjel-3568	1791	7	are	be	AUX
cjel-3568	1791	8	appended	append	VERB
cjel-3568	1791	9	to	to	ADP
cjel-3568	1791	10	the	the	DET
cjel-3568	1791	11	front	front	NOUN
cjel-3568	1791	12	of	of	ADP
cjel-3568	1791	13	the	the	DET
cjel-3568	1791	14	internal	internal	ADJ
cjel-3568	1791	15	revenue	revenue	NOUN
cjel-3568	1791	16	code	code	NOUN
cjel-3568	1791	17	and	and	CCONJ
cjel-3568	1791	18	remain	remain	VERB
cjel-3568	1791	19	separate	separate	ADJ
cjel-3568	1791	20	from	from	ADP
cjel-3568	1791	21	the	the	DET
cjel-3568	1791	22	structural	structural	ADJ
cjel-3568	1791	23	parts	part	NOUN
cjel-3568	1791	24	of	of	ADP
cjel-3568	1791	25	the	the	DET
cjel-3568	1791	26	tax	tax	NOUN
cjel-3568	1791	27	code	code	NOUN
cjel-3568	1791	28	used	use	VERB
cjel-3568	1791	29	to	to	PART
cjel-3568	1791	30	measure	measure	VERB
cjel-3568	1791	31	income	income	NOUN
cjel-3568	1791	32	.	.	PUNCT
cjel-3568	1792	1	tax	tax	NOUN
cjel-3568	1792	2	credits	credit	NOUN
cjel-3568	1792	3	are	be	AUX
cjel-3568	1792	4	simply	simply	ADV
cjel-3568	1792	5	subtracted	subtract	VERB
cjel-3568	1792	6	from	from	ADP
cjel-3568	1792	7	tentative	tentative	ADJ
cjel-3568	1792	8	tax	tax	NOUN
cjel-3568	1792	9	liability	liability	NOUN
cjel-3568	1792	10	to	to	PART
cjel-3568	1792	11	determine	determine	VERB
cjel-3568	1792	12	the	the	DET
cjel-3568	1792	13	amount	amount	NOUN
cjel-3568	1792	14	of	of	ADP
cjel-3568	1792	15	tax	tax	NOUN
cjel-3568	1792	16	to	to	PART
cjel-3568	1792	17	be	be	AUX
cjel-3568	1792	18	paid	pay	VERB
cjel-3568	1792	19	.	.	PUNCT
cjel-3568	1793	1	tax	tax	NOUN
cjel-3568	1793	2	credit	credit	NOUN
cjel-3568	1793	3	provisions	provision	NOUN
cjel-3568	1793	4	are	be	AUX
cjel-3568	1793	5	easily	easily	ADV
cjel-3568	1793	6	excised	excise	VERB
cjel-3568	1793	7	or	or	CCONJ
cjel-3568	1793	8	allowed	allow	VERB
cjel-3568	1793	9	to	to	PART
cjel-3568	1793	10	lapse	lapse	VERB
cjel-3568	1793	11	without	without	ADP
cjel-3568	1793	12	ramifications	ramification	NOUN
cjel-3568	1793	13	to	to	ADP
cjel-3568	1793	14	the	the	DET
cjel-3568	1793	15	effective	effective	ADJ
cjel-3568	1793	16	functioning	functioning	NOUN
cjel-3568	1793	17	of	of	ADP
cjel-3568	1793	18	the	the	DET
cjel-3568	1793	19	income	income	NOUN
cjel-3568	1793	20	tax	tax	NOUN
cjel-3568	1793	21	system.413	system.413	PROPN
cjel-3568	1793	22	historically	historically	ADV
cjel-3568	1793	23	,	,	PUNCT
cjel-3568	1793	24	the	the	DET
cjel-3568	1793	25	tax	tax	NOUN
cjel-3568	1793	26	credit	credit	NOUN
cjel-3568	1793	27	provisions	provision	NOUN
cjel-3568	1793	28	have	have	AUX
cjel-3568	1793	29	also	also	ADV
cjel-3568	1793	30	been	be	AUX
cjel-3568	1793	31	more	more	ADJ
cjel-3568	1793	32	volatile414	volatile414	NOUN
cjel-3568	1793	33	and	and	CCONJ
cjel-3568	1793	34	more	more	ADV
cjel-3568	1793	35	likely	likely	ADJ
cjel-3568	1793	36	to	to	PART
cjel-3568	1793	37	be	be	AUX
cjel-3568	1793	38	subject	subject	ADJ
cjel-3568	1793	39	to	to	ADP
cjel-3568	1793	40	expiration	expiration	NOUN
cjel-3568	1793	41	,	,	PUNCT
cjel-3568	1793	42	repeal	repeal	NOUN
cjel-3568	1793	43	,	,	PUNCT
cjel-3568	1793	44	reinstatement	reinstatement	NOUN
cjel-3568	1793	45	,	,	PUNCT
cjel-3568	1793	46	and	and	CCONJ
cjel-3568	1793	47	revision	revision	NOUN
cjel-3568	1793	48	than	than	ADP
cjel-3568	1793	49	other	other	ADJ
cjel-3568	1793	50	more	more	ADJ
cjel-3568	1793	51	“	"	PUNCT
cjel-3568	1793	52	embedded	embed	VERB
cjel-3568	1793	53	”	"	PUNCT
cjel-3568	1793	54	subsidies	subsidy	NOUN
cjel-3568	1793	55	.	.	PUNCT
cjel-3568	1794	1	vi	vi	X
cjel-3568	1794	2	.	.	NOUN
cjel-3568	1794	3	proposals	proposal	NOUN
cjel-3568	1794	4	for	for	ADP
cjel-3568	1794	5	reform	reform	NOUN
cjel-3568	1794	6	in	in	ADP
cjel-3568	1794	7	recent	recent	ADJ
cjel-3568	1794	8	years	year	NOUN
cjel-3568	1794	9	,	,	PUNCT
cjel-3568	1794	10	proposals	proposal	NOUN
cjel-3568	1794	11	for	for	ADP
cjel-3568	1794	12	tax	tax	NOUN
cjel-3568	1794	13	reform	reform	NOUN
cjel-3568	1794	14	have	have	AUX
cjel-3568	1794	15	included	include	VERB
cjel-3568	1794	16	plans	plan	NOUN
cjel-3568	1794	17	to	to	PART
cjel-3568	1794	18	expand	expand	VERB
cjel-3568	1794	19	fossil	fossil	NOUN
cjel-3568	1794	20	fuel	fuel	NOUN
cjel-3568	1794	21	tax	tax	NOUN
cjel-3568	1794	22	subsidies,415	subsidies,415	NOUN
cjel-3568	1794	23	to	to	PART
cjel-3568	1794	24	eliminate	eliminate	VERB
cjel-3568	1794	25	fossil	fossil	NOUN
cjel-3568	1794	26	fuel	fuel	NOUN
cjel-3568	1794	27	tax	tax	NOUN
cjel-3568	1794	28	subsidies,416	subsidies,416	PRON
cjel-3568	1794	29	to	to	PART
cjel-3568	1794	30	expand	expand	VERB
cjel-3568	1794	31	subsidies	subsidy	NOUN
cjel-3568	1794	32	to	to	ADP
cjel-3568	1794	33	renewables,417	renewables,417	NOUN
cjel-3568	1794	34	to	to	PART
cjel-3568	1794	35	eliminate	eliminate	VERB
cjel-3568	1794	36	the	the	DET
cjel-3568	1794	37	411	411	NUM
cjel-3568	1794	38	.	.	PUNCT
cjel-3568	1795	1	see	see	VERB
cjel-3568	1795	2	u.s	u.s	PROPN
cjel-3568	1795	3	.	.	PROPN
cjel-3568	1795	4	dep’t	dep’t	NOUN
cjel-3568	1795	5	of	of	ADP
cjel-3568	1795	6	the	the	DET
cjel-3568	1795	7	treasury	treasury	NOUN
cjel-3568	1795	8	,	,	PUNCT
cjel-3568	1795	9	progress	progress	NOUN
cjel-3568	1795	10	report	report	NOUN
cjel-3568	1795	11	on	on	ADP
cjel-3568	1795	12	fossil	fossil	NOUN
cjel-3568	1795	13	fuel	fuel	NOUN
cjel-3568	1795	14	subsidies	subsidy	NOUN
cjel-3568	1795	15	3–7	3–7	NUM
cjel-3568	1795	16	(	(	PUNCT
cjel-3568	1795	17	2015	2015	NUM
cjel-3568	1795	18	)	)	PUNCT
cjel-3568	1795	19	.	.	PUNCT
cjel-3568	1796	1	412	412	NUM
cjel-3568	1796	2	.	.	PUNCT
cjel-3568	1797	1	i	i	PRON
cjel-3568	1797	2	d.	d.	PROPN
cjel-3568	1797	3	413	413	NUM
cjel-3568	1797	4	.	.	PUNCT
cjel-3568	1798	1	for	for	ADP
cjel-3568	1798	2	example	example	NOUN
cjel-3568	1798	3	,	,	PUNCT
cjel-3568	1798	4	the	the	DET
cjel-3568	1798	5	ptc	ptc	NOUN
cjel-3568	1798	6	,	,	PUNCT
cjel-3568	1798	7	addressed	address	VERB
cjel-3568	1798	8	earlier	early	ADV
cjel-3568	1798	9	,	,	PUNCT
cjel-3568	1798	10	has	have	AUX
cjel-3568	1798	11	“	"	PUNCT
cjel-3568	1798	12	expired	expire	VERB
cjel-3568	1798	13	and	and	CCONJ
cjel-3568	1798	14	been	be	AUX
cjel-3568	1798	15	renewed	renew	VERB
cjel-3568	1798	16	numerous	numerous	ADJ
cjel-3568	1798	17	times	time	NOUN
cjel-3568	1798	18	”	"	PUNCT
cjel-3568	1798	19	with	with	ADP
cjel-3568	1798	20	no	no	DET
cjel-3568	1798	21	sign	sign	NOUN
cjel-3568	1798	22	of	of	ADP
cjel-3568	1798	23	such	such	ADJ
cjel-3568	1798	24	activity	activity	NOUN
cjel-3568	1798	25	impacting	impact	VERB
cjel-3568	1798	26	the	the	DET
cjel-3568	1798	27	overall	overall	ADJ
cjel-3568	1798	28	functioning	functioning	NOUN
cjel-3568	1798	29	of	of	ADP
cjel-3568	1798	30	the	the	DET
cjel-3568	1798	31	u.s	u.s	PROPN
cjel-3568	1798	32	.	.	PROPN
cjel-3568	1798	33	tax	tax	NOUN
cjel-3568	1798	34	system	system	NOUN
cjel-3568	1798	35	.	.	PUNCT
cjel-3568	1799	1	see	see	VERB
cjel-3568	1799	2	renewable	renewable	ADJ
cjel-3568	1799	3	electricity	electricity	NOUN
cjel-3568	1799	4	production	production	NOUN
cjel-3568	1799	5	tax	tax	NOUN
cjel-3568	1799	6	credit	credit	NOUN
cjel-3568	1799	7	(	(	PUNCT
cjel-3568	1799	8	ptc	ptc	NOUN
cjel-3568	1799	9	)	)	PUNCT
cjel-3568	1799	10	,	,	PUNCT
cjel-3568	1799	11	supra	supra	PROPN
cjel-3568	1799	12	note	note	PROPN
cjel-3568	1799	13	215	215	NUM
cjel-3568	1799	14	;	;	PUNCT
cjel-3568	1799	15	see	see	AUX
cjel-3568	1799	16	also	also	ADV
cjel-3568	1799	17	database	database	VERB
cjel-3568	1799	18	st	st	PROPN
cjel-3568	1799	19	.	.	PROPN
cjel-3568	1799	20	incentives	incentive	NOUN
cjel-3568	1799	21	for	for	ADP
cjel-3568	1799	22	renewables	renewable	NOUN
cjel-3568	1799	23	&	&	CCONJ
cjel-3568	1799	24	efficiency	efficiency	NOUN
cjel-3568	1799	25	,	,	PUNCT
cjel-3568	1799	26	supra	supra	PROPN
cjel-3568	1799	27	note	note	NOUN
cjel-3568	1799	28	230	230	NUM
cjel-3568	1799	29	.	.	PUNCT
cjel-3568	1799	30	414	414	NUM
cjel-3568	1799	31	.	.	PUNCT
cjel-3568	1800	1	in	in	ADP
cjel-3568	1800	2	the	the	DET
cjel-3568	1800	3	period	period	NOUN
cjel-3568	1800	4	leading	lead	VERB
cjel-3568	1800	5	up	up	ADP
cjel-3568	1800	6	to	to	ADP
cjel-3568	1800	7	the	the	DET
cjel-3568	1800	8	passage	passage	NOUN
cjel-3568	1800	9	of	of	ADP
cjel-3568	1800	10	the	the	DET
cjel-3568	1800	11	tax	tax	NOUN
cjel-3568	1800	12	reform	reform	NOUN
cjel-3568	1800	13	act	act	NOUN
cjel-3568	1800	14	of	of	ADP
cjel-3568	1800	15	1986	1986	NUM
cjel-3568	1800	16	,	,	PUNCT
cjel-3568	1800	17	john	john	PROPN
cjel-3568	1800	18	witte	witte	PROPN
cjel-3568	1800	19	examined	examine	VERB
cjel-3568	1800	20	the	the	DET
cjel-3568	1800	21	volatility	volatility	NOUN
cjel-3568	1800	22	of	of	ADP
cjel-3568	1800	23	assorted	assorted	ADJ
cjel-3568	1800	24	tax	tax	NOUN
cjel-3568	1800	25	expenditures	expenditure	NOUN
cjel-3568	1800	26	.	.	PUNCT
cjel-3568	1801	1	at	at	ADP
cjel-3568	1801	2	the	the	DET
cjel-3568	1801	3	time	time	NOUN
cjel-3568	1801	4	,	,	PUNCT
cjel-3568	1801	5	capital	capital	NOUN
cjel-3568	1801	6	gains	gain	NOUN
cjel-3568	1801	7	treatment	treatment	NOUN
cjel-3568	1801	8	for	for	ADP
cjel-3568	1801	9	coal	coal	NOUN
cjel-3568	1801	10	royalties	royalty	NOUN
cjel-3568	1801	11	had	have	AUX
cjel-3568	1801	12	never	never	ADV
cjel-3568	1801	13	been	be	AUX
cjel-3568	1801	14	modified	modify	VERB
cjel-3568	1801	15	since	since	SCONJ
cjel-3568	1801	16	it	it	PRON
cjel-3568	1801	17	was	be	AUX
cjel-3568	1801	18	passed	pass	VERB
cjel-3568	1801	19	in	in	ADP
cjel-3568	1801	20	1951	1951	NUM
cjel-3568	1801	21	and	and	CCONJ
cjel-3568	1801	22	the	the	DET
cjel-3568	1801	23	itc	itc	PROPN
cjel-3568	1801	24	was	be	AUX
cjel-3568	1801	25	subject	subject	ADJ
cjel-3568	1801	26	to	to	ADP
cjel-3568	1801	27	the	the	DET
cjel-3568	1801	28	most	most	ADJ
cjel-3568	1801	29	modifications	modification	NOUN
cjel-3568	1801	30	for	for	ADP
cjel-3568	1801	31	the	the	DET
cjel-3568	1801	32	time	time	NOUN
cjel-3568	1801	33	it	it	PRON
cjel-3568	1801	34	had	have	AUX
cjel-3568	1801	35	been	be	AUX
cjel-3568	1801	36	in	in	ADP
cjel-3568	1801	37	place	place	NOUN
cjel-3568	1801	38	.	.	PUNCT
cjel-3568	1802	1	see	see	VERB
cjel-3568	1802	2	witte	witte	NOUN
cjel-3568	1802	3	,	,	PUNCT
cjel-3568	1802	4	supra	supra	PROPN
cjel-3568	1802	5	note	note	PROPN
cjel-3568	1802	6	241	241	NUM
cjel-3568	1802	7	,	,	PUNCT
cjel-3568	1802	8	at	at	ADP
cjel-3568	1802	9	312	312	NUM
cjel-3568	1802	10	.	.	PUNCT
cjel-3568	1802	11	415	415	NUM
cjel-3568	1802	12	.	.	PUNCT
cjel-3568	1803	1	see	see	VERB
cjel-3568	1803	2	expand	expand	NOUN
cjel-3568	1803	3	act	act	NOUN
cjel-3568	1803	4	,	,	PUNCT
cjel-3568	1803	5	energy	energy	NOUN
cjel-3568	1803	6	exploration	exploration	NOUN
cjel-3568	1803	7	and	and	CCONJ
cjel-3568	1803	8	production	production	NOUN
cjel-3568	1803	9	to	to	PART
cjel-3568	1803	10	achieve	achieve	VERB
cjel-3568	1803	11	national	national	ADJ
cjel-3568	1803	12	demand	demand	NOUN
cjel-3568	1803	13	act	act	PROPN
cjel-3568	1803	14	,	,	PUNCT
cjel-3568	1803	15	h.r	h.r	PROPN
cjel-3568	1803	16	.	.	PROPN
cjel-3568	1803	17	3895	3895	NUM
cjel-3568	1803	18	,	,	PUNCT
cjel-3568	1803	19	113th	113th	PROPN
cjel-3568	1803	20	cong	cong	NOUN
cjel-3568	1803	21	.	.	PUNCT
cjel-3568	1804	1	(	(	PUNCT
cjel-3568	1804	2	2014	2014	NUM
cjel-3568	1804	3	)	)	PUNCT
cjel-3568	1804	4	.	.	PUNCT
cjel-3568	1805	1	416	416	X
cjel-3568	1805	2	.	.	PUNCT
cjel-3568	1806	1	see	see	AUX
cjel-3568	1806	2	end	end	VERB
cjel-3568	1806	3	big	big	ADJ
cjel-3568	1806	4	oil	oil	NOUN
cjel-3568	1806	5	tax	tax	NOUN
cjel-3568	1806	6	subsidies	subsidy	NOUN
cjel-3568	1806	7	act	act	NOUN
cjel-3568	1806	8	of	of	ADP
cjel-3568	1806	9	2013	2013	NUM
cjel-3568	1806	10	;	;	PUNCT
cjel-3568	1806	11	h.r	h.r	PROPN
cjel-3568	1806	12	.	.	PROPN
cjel-3568	1806	13	609	609	NUM
cjel-3568	1806	14	,	,	PUNCT
cjel-3568	1806	15	113th	113th	PROPN
cjel-3568	1806	16	cong	cong	NOUN
cjel-3568	1806	17	.	.	PUNCT
cjel-3568	1807	1	(	(	PUNCT
cjel-3568	1807	2	2013	2013	NUM
cjel-3568	1807	3	)	)	PUNCT
cjel-3568	1807	4	;	;	PUNCT
cjel-3568	1807	5	repeal	repeal	VERB
cjel-3568	1807	6	big	big	ADJ
cjel-3568	1807	7	oil	oil	NOUN
cjel-3568	1807	8	tax	tax	NOUN
cjel-3568	1807	9	subsidies	subsidy	NOUN
cjel-3568	1807	10	act	act	PROPN
cjel-3568	1807	11	,	,	PUNCT
cjel-3568	1807	12	s.	s.	PROPN
cjel-3568	1807	13	2204	2204	NUM
cjel-3568	1807	14	,	,	PUNCT
cjel-3568	1807	15	112th	112th	PROPN
cjel-3568	1807	16	cong	cong	NOUN
cjel-3568	1807	17	.	.	PUNCT
cjel-3568	1808	1	(	(	PUNCT
cjel-3568	1808	2	2012	2012	NUM
cjel-3568	1808	3	)	)	PUNCT
cjel-3568	1808	4	.	.	PUNCT
cjel-3568	1809	1	417	417	NUM
cjel-3568	1809	2	.	.	PUNCT
cjel-3568	1809	3	press	press	NOUN
cjel-3568	1809	4	release	release	NOUN
cjel-3568	1809	5	,	,	PUNCT
cjel-3568	1809	6	u.s	u.s	PROPN
cjel-3568	1809	7	.	.	PROPN
cjel-3568	1809	8	senate	senate	PROPN
cjel-3568	1809	9	comm	comm	NOUN
cjel-3568	1809	10	.	.	PUNCT
cjel-3568	1810	1	on	on	ADP
cjel-3568	1810	2	fin	fin	PROPN
cjel-3568	1810	3	.	.	PUNCT
cjel-3568	1810	4	,	,	PUNCT
cjel-3568	1810	5	baucus	baucus	PROPN
cjel-3568	1810	6	unveils	unveil	VERB
cjel-3568	1810	7	proposal	proposal	NOUN
cjel-3568	1810	8	for	for	ADP
cjel-3568	1810	9	energy	energy	NOUN
cjel-3568	1810	10	tax	tax	NOUN
cjel-3568	1810	11	reform	reform	NOUN
cjel-3568	1810	12	(	(	PUNCT
cjel-3568	1810	13	dec	dec	PROPN
cjel-3568	1810	14	.	.	PROPN
cjel-3568	1810	15	18	18	NUM
cjel-3568	1810	16	,	,	PUNCT
cjel-3568	1810	17	2013	2013	NUM
cjel-3568	1810	18	)	)	PUNCT
cjel-3568	1810	19	,	,	PUNCT
cjel-3568	1810	20	http://www.finance.senate.gov/newsroom/chairman/release/	http://www.finance.senate.gov/newsroom/chairman/release/	NOUN
cjel-3568	1810	21	?	?	PUNCT
cjel-3568	1810	22	id=3a90679c	id=3a90679c	ADJ
cjel-3568	1810	23	-	-	PUNCT
cjel-3568	1810	24	f8d0	f8d0	NOUN
cjel-3568	1810	25	-	-	PUNCT
cjel-3568	1810	26	4cb6	4cb6	NUM
cjel-3568	1810	27	-	-	PUNCT
cjel-3568	1810	28	b775	b775	PROPN
cjel-3568	1810	29	-	-	PUNCT
cjel-3568	1810	30	ca559f91ebb4	ca559f91ebb4	NOUN
cjel-3568	1810	31	[	[	X
cjel-3568	1810	32	http://perma.cc/r5p5-yjk7	http://perma.cc/r5p5-yjk7	X
cjel-3568	1810	33	]	]	X
cjel-3568	1810	34	.	.	PUNCT
cjel-3568	1810	35	128	128	NUM
cjel-3568	1810	36	columbia	columbia	PROPN
cjel-3568	1810	37	journal	journal	PROPN
cjel-3568	1810	38	of	of	ADP
cjel-3568	1810	39	environmental	environmental	ADJ
cjel-3568	1810	40	law	law	NOUN
cjel-3568	1811	1	[	[	X
cjel-3568	1811	2	vol	vol	NOUN
cjel-3568	1811	3	.	.	PUNCT
cjel-3568	1812	1	41:1	41:1	NUM
cjel-3568	1812	2	remaining	remain	VERB
cjel-3568	1812	3	tax	tax	NOUN
cjel-3568	1812	4	subsidies	subsidy	NOUN
cjel-3568	1812	5	to	to	ADP
cjel-3568	1812	6	renewables,418	renewables,418	PROPN
cjel-3568	1812	7	and	and	CCONJ
cjel-3568	1812	8	to	to	PART
cjel-3568	1812	9	extend	extend	VERB
cjel-3568	1812	10	to	to	ADP
cjel-3568	1812	11	renewables	renewable	NOUN
cjel-3568	1812	12	the	the	DET
cjel-3568	1812	13	tax	tax	NOUN
cjel-3568	1812	14	benefits	benefit	NOUN
cjel-3568	1812	15	currently	currently	ADV
cjel-3568	1812	16	available	available	ADJ
cjel-3568	1812	17	to	to	PART
cjel-3568	1812	18	fossil	fossil	VERB
cjel-3568	1812	19	fuels.419	fuels.419	NOUN
cjel-3568	1812	20	this	this	DET
cjel-3568	1812	21	part	part	NOUN
cjel-3568	1812	22	reviews	review	VERB
cjel-3568	1812	23	each	each	PRON
cjel-3568	1812	24	of	of	ADP
cjel-3568	1812	25	the	the	DET
cjel-3568	1812	26	proposals	proposal	NOUN
cjel-3568	1812	27	based	base	VERB
cjel-3568	1812	28	on	on	ADP
cjel-3568	1812	29	their	their	PRON
cjel-3568	1812	30	likely	likely	ADJ
cjel-3568	1812	31	transaction	transaction	NOUN
cjel-3568	1812	32	costs	cost	NOUN
cjel-3568	1812	33	,	,	PUNCT
cjel-3568	1812	34	information	information	NOUN
cjel-3568	1812	35	costs	cost	NOUN
cjel-3568	1812	36	,	,	PUNCT
cjel-3568	1812	37	technological	technological	ADJ
cjel-3568	1812	38	risk	risk	NOUN
cjel-3568	1812	39	,	,	PUNCT
cjel-3568	1812	40	legislative	legislative	ADJ
cjel-3568	1812	41	risk	risk	NOUN
cjel-3568	1812	42	,	,	PUNCT
cjel-3568	1812	43	successful	successful	ADJ
cjel-3568	1812	44	passage	passage	NOUN
cjel-3568	1812	45	into	into	ADP
cjel-3568	1812	46	law	law	NOUN
cjel-3568	1812	47	,	,	PUNCT
cjel-3568	1812	48	and	and	CCONJ
cjel-3568	1812	49	longevity	longevity	NOUN
cjel-3568	1812	50	.	.	PUNCT
cjel-3568	1813	1	in	in	ADP
cjel-3568	1813	2	january	january	PROPN
cjel-3568	1813	3	2014	2014	NUM
cjel-3568	1813	4	representative	representative	NOUN
cjel-3568	1813	5	jeff	jeff	PROPN
cjel-3568	1813	6	duncan	duncan	PROPN
cjel-3568	1813	7	,	,	PUNCT
cjel-3568	1813	8	a	a	DET
cjel-3568	1813	9	republican	republican	PROPN
cjel-3568	1813	10	from	from	ADP
cjel-3568	1813	11	south	south	PROPN
cjel-3568	1813	12	carolina	carolina	PROPN
cjel-3568	1813	13	,	,	PUNCT
cjel-3568	1813	14	introduced	introduce	VERB
cjel-3568	1813	15	the	the	DET
cjel-3568	1813	16	expand	expand	NOUN
cjel-3568	1813	17	act.420	act.420	NOUN
cjel-3568	1813	18	first	first	ADV
cjel-3568	1813	19	,	,	PUNCT
cjel-3568	1813	20	the	the	DET
cjel-3568	1813	21	act	act	NOUN
cjel-3568	1813	22	would	would	AUX
cjel-3568	1813	23	repeal	repeal	VERB
cjel-3568	1813	24	the	the	DET
cjel-3568	1813	25	energy	energy	NOUN
cjel-3568	1813	26	tax	tax	NOUN
cjel-3568	1813	27	credits.421	credits.421	NOUN
cjel-3568	1813	28	while	while	SCONJ
cjel-3568	1813	29	the	the	DET
cjel-3568	1813	30	repeal	repeal	NOUN
cjel-3568	1813	31	of	of	ADP
cjel-3568	1813	32	tax	tax	NOUN
cjel-3568	1813	33	credits	credit	NOUN
cjel-3568	1813	34	under	under	ADP
cjel-3568	1813	35	the	the	DET
cjel-3568	1813	36	expand	expand	NOUN
cjel-3568	1813	37	act	act	NOUN
cjel-3568	1813	38	gives	give	VERB
cjel-3568	1813	39	the	the	DET
cjel-3568	1813	40	appearance	appearance	NOUN
cjel-3568	1813	41	of	of	ADP
cjel-3568	1813	42	evenhandedness	evenhandedness	NOUN
cjel-3568	1813	43	because	because	SCONJ
cjel-3568	1813	44	tax	tax	NOUN
cjel-3568	1813	45	credits	credit	NOUN
cjel-3568	1813	46	are	be	AUX
cjel-3568	1813	47	used	use	VERB
cjel-3568	1813	48	to	to	PART
cjel-3568	1813	49	subsidize	subsidize	VERB
cjel-3568	1813	50	both	both	CCONJ
cjel-3568	1813	51	renewable	renewable	ADJ
cjel-3568	1813	52	energy	energy	NOUN
cjel-3568	1813	53	and	and	CCONJ
cjel-3568	1813	54	fossil	fossil	NOUN
cjel-3568	1813	55	fuels	fuel	NOUN
cjel-3568	1813	56	,	,	PUNCT
cjel-3568	1813	57	all	all	PRON
cjel-3568	1813	58	of	of	ADP
cjel-3568	1813	59	the	the	DET
cjel-3568	1813	60	other	other	ADJ
cjel-3568	1813	61	embedded	embed	VERB
cjel-3568	1813	62	subsidies	subsidy	NOUN
cjel-3568	1813	63	for	for	ADP
cjel-3568	1813	64	fossil	fossil	ADJ
cjel-3568	1813	65	fuels	fuel	NOUN
cjel-3568	1813	66	would	would	AUX
cjel-3568	1813	67	remain	remain	VERB
cjel-3568	1813	68	intact.422	intact.422	ADV
cjel-3568	1813	69	second	second	ADJ
cjel-3568	1813	70	,	,	PUNCT
cjel-3568	1813	71	the	the	DET
cjel-3568	1813	72	act	act	NOUN
cjel-3568	1813	73	would	would	AUX
cjel-3568	1813	74	permit	permit	VERB
cjel-3568	1813	75	taxpayers	taxpayer	NOUN
cjel-3568	1813	76	to	to	PART
cjel-3568	1813	77	deduct	deduct	VERB
cjel-3568	1813	78	immediately	immediately	ADV
cjel-3568	1813	79	the	the	DET
cjel-3568	1813	80	full	full	ADJ
cjel-3568	1813	81	cost	cost	NOUN
cjel-3568	1813	82	of	of	ADP
cjel-3568	1813	83	property	property	NOUN
cjel-3568	1813	84	used	use	VERB
cjel-3568	1813	85	in	in	ADP
cjel-3568	1813	86	the	the	DET
cjel-3568	1813	87	production	production	NOUN
cjel-3568	1813	88	of	of	ADP
cjel-3568	1813	89	energy	energy	NOUN
cjel-3568	1813	90	in	in	ADP
cjel-3568	1813	91	the	the	DET
cjel-3568	1813	92	taxable	taxable	ADJ
cjel-3568	1813	93	year	year	NOUN
cjel-3568	1813	94	in	in	ADP
cjel-3568	1813	95	which	which	PRON
cjel-3568	1813	96	the	the	DET
cjel-3568	1813	97	property	property	NOUN
cjel-3568	1813	98	is	be	AUX
cjel-3568	1813	99	placed	place	VERB
cjel-3568	1813	100	in	in	ADP
cjel-3568	1813	101	service.423	service.423	NOUN
cjel-3568	1813	102	the	the	DET
cjel-3568	1813	103	expand	expand	NOUN
cjel-3568	1813	104	act	act	NOUN
cjel-3568	1813	105	facilitates	facilitate	VERB
cjel-3568	1813	106	tax	tax	NOUN
cjel-3568	1813	107	sheltering	shelter	VERB
cjel-3568	1813	108	activities	activity	NOUN
cjel-3568	1813	109	;	;	PUNCT
cjel-3568	1813	110	it	it	PRON
cjel-3568	1813	111	provides	provide	VERB
cjel-3568	1813	112	for	for	ADP
cjel-3568	1813	113	owners	owner	NOUN
cjel-3568	1813	114	of	of	ADP
cjel-3568	1813	115	energy	energy	NOUN
cjel-3568	1813	116	properties	property	NOUN
cjel-3568	1813	117	to	to	PART
cjel-3568	1813	118	expense	expense	VERB
cjel-3568	1813	119	those	those	DET
cjel-3568	1813	120	costs	cost	NOUN
cjel-3568	1813	121	immediately	immediately	ADV
cjel-3568	1813	122	rather	rather	ADV
cjel-3568	1813	123	than	than	ADP
cjel-3568	1813	124	capitalizing	capitalize	VERB
cjel-3568	1813	125	and	and	CCONJ
cjel-3568	1813	126	depreciating	depreciate	VERB
cjel-3568	1813	127	them	they	PRON
cjel-3568	1813	128	over	over	ADP
cjel-3568	1813	129	time.424	time.424	ADV
cjel-3568	1813	130	this	this	PRON
cjel-3568	1813	131	would	would	AUX
cjel-3568	1813	132	,	,	PUNCT
cjel-3568	1813	133	in	in	ADP
cjel-3568	1813	134	effect	effect	NOUN
cjel-3568	1813	135	,	,	PUNCT
cjel-3568	1813	136	expand	expand	VERB
cjel-3568	1813	137	the	the	DET
cjel-3568	1813	138	provisions	provision	NOUN
cjel-3568	1813	139	for	for	ADP
cjel-3568	1813	140	expensing	expense	VERB
cjel-3568	1813	141	property	property	NOUN
cjel-3568	1813	142	under	under	ADP
cjel-3568	1813	143	section	section	NOUN
cjel-3568	1813	144	179	179	NUM
cjel-3568	1813	145	by	by	ADP
cjel-3568	1813	146	removing	remove	VERB
cjel-3568	1813	147	the	the	DET
cjel-3568	1813	148	income	income	NOUN
cjel-3568	1813	149	and	and	CCONJ
cjel-3568	1813	150	investment	investment	NOUN
cjel-3568	1813	151	limitations	limitation	NOUN
cjel-3568	1813	152	for	for	ADP
cjel-3568	1813	153	energy	energy	NOUN
cjel-3568	1813	154	properties	property	NOUN
cjel-3568	1813	155	.	.	PUNCT
cjel-3568	1814	1	the	the	DET
cjel-3568	1814	2	provisions	provision	NOUN
cjel-3568	1814	3	allowing	allow	VERB
cjel-3568	1814	4	property	property	NOUN
cjel-3568	1814	5	owners	owner	NOUN
cjel-3568	1814	6	to	to	PART
cjel-3568	1814	7	expense	expense	VERB
cjel-3568	1814	8	the	the	DET
cjel-3568	1814	9	capital	capital	NOUN
cjel-3568	1814	10	costs	cost	NOUN
cjel-3568	1814	11	of	of	ADP
cjel-3568	1814	12	energy	energy	NOUN
cjel-3568	1814	13	facilities	facility	NOUN
cjel-3568	1814	14	benefit	benefit	VERB
cjel-3568	1814	15	fossil	fossil	NOUN
cjel-3568	1814	16	fuel	fuel	NOUN
cjel-3568	1814	17	investors	investor	NOUN
cjel-3568	1814	18	preferentially	preferentially	ADV
cjel-3568	1814	19	.	.	PUNCT
cjel-3568	1815	1	while	while	SCONJ
cjel-3568	1815	2	both	both	CCONJ
cjel-3568	1815	3	renewable	renewable	ADJ
cjel-3568	1815	4	energy	energy	NOUN
cjel-3568	1815	5	and	and	CCONJ
cjel-3568	1815	6	418	418	NUM
cjel-3568	1815	7	.	.	PUNCT
cjel-3568	1816	1	for	for	ADP
cjel-3568	1816	2	example	example	NOUN
cjel-3568	1816	3	,	,	PUNCT
cjel-3568	1816	4	house	house	NOUN
cjel-3568	1816	5	bill	bill	PROPN
cjel-3568	1816	6	1569	1569	NUM
cjel-3568	1816	7	,	,	PUNCT
cjel-3568	1816	8	the	the	DET
cjel-3568	1816	9	new	new	ADJ
cjel-3568	1816	10	fair	fair	ADJ
cjel-3568	1816	11	deal	deal	NOUN
cjel-3568	1816	12	busting	bust	VERB
cjel-3568	1816	13	america	america	PROPN
cjel-3568	1816	14	’s	’s	PART
cjel-3568	1816	15	rigid	rigid	ADJ
cjel-3568	1816	16	outdated	outdated	ADJ
cjel-3568	1816	17	&	&	CCONJ
cjel-3568	1816	18	needless	needless	ADJ
cjel-3568	1816	19	subsidies	subsidy	NOUN
cjel-3568	1816	20	act	act	NOUN
cjel-3568	1816	21	of	of	ADP
cjel-3568	1816	22	2013	2013	NUM
cjel-3568	1816	23	,	,	PUNCT
cjel-3568	1816	24	sponsored	sponsor	VERB
cjel-3568	1816	25	by	by	ADP
cjel-3568	1816	26	representative	representative	PROPN
cjel-3568	1816	27	mike	mike	PROPN
cjel-3568	1816	28	pompeo	pompeo	PROPN
cjel-3568	1816	29	of	of	ADP
cjel-3568	1816	30	kansas	kansas	PROPN
cjel-3568	1816	31	,	,	PUNCT
cjel-3568	1816	32	proposed	propose	VERB
cjel-3568	1816	33	to	to	PART
cjel-3568	1816	34	eliminate	eliminate	VERB
cjel-3568	1816	35	the	the	DET
cjel-3568	1816	36	tax	tax	NOUN
cjel-3568	1816	37	credits	credit	NOUN
cjel-3568	1816	38	for	for	ADP
cjel-3568	1816	39	energy	energy	NOUN
cjel-3568	1816	40	and	and	CCONJ
cjel-3568	1816	41	use	use	VERB
cjel-3568	1816	42	the	the	DET
cjel-3568	1816	43	savings	saving	NOUN
cjel-3568	1816	44	to	to	PART
cjel-3568	1816	45	achieve	achieve	VERB
cjel-3568	1816	46	a	a	DET
cjel-3568	1816	47	flat	flat	ADJ
cjel-3568	1816	48	tax	tax	NOUN
cjel-3568	1816	49	rate	rate	NOUN
cjel-3568	1816	50	for	for	ADP
cjel-3568	1816	51	corporations	corporation	NOUN
cjel-3568	1816	52	.	.	PUNCT
cjel-3568	1817	1	the	the	DET
cjel-3568	1817	2	tax	tax	NOUN
cjel-3568	1817	3	credits	credit	NOUN
cjel-3568	1817	4	covered	cover	VERB
cjel-3568	1817	5	a	a	DET
cjel-3568	1817	6	wide	wide	ADJ
cjel-3568	1817	7	variety	variety	NOUN
cjel-3568	1817	8	of	of	ADP
cjel-3568	1817	9	production	production	NOUN
cjel-3568	1817	10	methods	method	NOUN
cjel-3568	1817	11	,	,	PUNCT
cjel-3568	1817	12	but	but	CCONJ
cjel-3568	1817	13	they	they	PRON
cjel-3568	1817	14	eliminated	eliminate	VERB
cjel-3568	1817	15	the	the	DET
cjel-3568	1817	16	main	main	ADJ
cjel-3568	1817	17	form	form	NOUN
cjel-3568	1817	18	of	of	ADP
cjel-3568	1817	19	subsidy	subsidy	NOUN
cjel-3568	1817	20	for	for	ADP
cjel-3568	1817	21	renewables	renewable	NOUN
cjel-3568	1817	22	while	while	SCONJ
cjel-3568	1817	23	leaving	leave	VERB
cjel-3568	1817	24	the	the	DET
cjel-3568	1817	25	bulk	bulk	NOUN
cjel-3568	1817	26	of	of	ADP
cjel-3568	1817	27	subsidies	subsidy	NOUN
cjel-3568	1817	28	for	for	ADP
cjel-3568	1817	29	fossil	fossil	ADJ
cjel-3568	1817	30	fuels	fuel	NOUN
cjel-3568	1817	31	unscathed	unscathed	ADJ
cjel-3568	1817	32	.	.	PUNCT
cjel-3568	1818	1	new	new	ADJ
cjel-3568	1818	2	fair	fair	ADJ
cjel-3568	1818	3	deal	deal	NOUN
cjel-3568	1818	4	busting	bust	VERB
cjel-3568	1818	5	america	america	PROPN
cjel-3568	1818	6	’s	’s	PART
cjel-3568	1818	7	rigid	rigid	ADJ
cjel-3568	1818	8	outdated	outdated	ADJ
cjel-3568	1818	9	&	&	CCONJ
cjel-3568	1818	10	needless	needless	ADJ
cjel-3568	1818	11	subsidies	subsidy	NOUN
cjel-3568	1818	12	act	act	NOUN
cjel-3568	1818	13	of	of	ADP
cjel-3568	1818	14	2013	2013	NUM
cjel-3568	1818	15	,	,	PUNCT
cjel-3568	1818	16	h.r	h.r	PROPN
cjel-3568	1818	17	.	.	PROPN
cjel-3568	1818	18	1569	1569	NUM
cjel-3568	1818	19	,	,	PUNCT
cjel-3568	1818	20	113th	113th	PROPN
cjel-3568	1818	21	cong	cong	NOUN
cjel-3568	1818	22	.	.	PUNCT
cjel-3568	1819	1	(	(	PUNCT
cjel-3568	1819	2	2013	2013	NUM
cjel-3568	1819	3	)	)	PUNCT
cjel-3568	1819	4	;	;	PUNCT
cjel-3568	1819	5	see	see	VERB
cjel-3568	1819	6	also	also	ADV
cjel-3568	1819	7	energy	energy	NOUN
cjel-3568	1819	8	freedom	freedom	NOUN
cjel-3568	1819	9	and	and	CCONJ
cjel-3568	1819	10	economic	economic	ADJ
cjel-3568	1819	11	prosperity	prosperity	NOUN
cjel-3568	1819	12	act	act	NOUN
cjel-3568	1819	13	of	of	ADP
cjel-3568	1819	14	2014	2014	NUM
cjel-3568	1819	15	,	,	PUNCT
cjel-3568	1819	16	s.	s.	PROPN
cjel-3568	1819	17	2279	2279	NUM
cjel-3568	1819	18	,	,	PUNCT
cjel-3568	1819	19	113th	113th	PROPN
cjel-3568	1819	20	cong	cong	NOUN
cjel-3568	1819	21	.	.	PUNCT
cjel-3568	1820	1	(	(	PUNCT
cjel-3568	1820	2	2014	2014	NUM
cjel-3568	1820	3	)	)	PUNCT
cjel-3568	1820	4	.	.	PUNCT
cjel-3568	1821	1	419	419	NUM
cjel-3568	1821	2	.	.	PUNCT
cjel-3568	1822	1	see	see	VERB
cjel-3568	1822	2	master	master	PROPN
cjel-3568	1822	3	limited	limit	VERB
cjel-3568	1822	4	partnerships	partnership	NOUN
cjel-3568	1822	5	parity	parity	NOUN
cjel-3568	1822	6	act	act	PROPN
cjel-3568	1822	7	,	,	PUNCT
cjel-3568	1822	8	h.r	h.r	PROPN
cjel-3568	1822	9	.	.	PROPN
cjel-3568	1822	10	1696	1696	NUM
cjel-3568	1822	11	,	,	PUNCT
cjel-3568	1822	12	113th	113th	PROPN
cjel-3568	1822	13	cong	cong	NOUN
cjel-3568	1822	14	.	.	PUNCT
cjel-3568	1823	1	(	(	PUNCT
cjel-3568	1823	2	2013	2013	NUM
cjel-3568	1823	3	)	)	PUNCT
cjel-3568	1823	4	.	.	PUNCT
cjel-3568	1824	1	420	420	NUM
cjel-3568	1824	2	.	.	PUNCT
cjel-3568	1825	1	see	see	VERB
cjel-3568	1825	2	expand	expand	NOUN
cjel-3568	1825	3	act	act	NOUN
cjel-3568	1825	4	,	,	PUNCT
cjel-3568	1825	5	energy	energy	NOUN
cjel-3568	1825	6	exploration	exploration	NOUN
cjel-3568	1825	7	and	and	CCONJ
cjel-3568	1825	8	production	production	NOUN
cjel-3568	1825	9	to	to	PART
cjel-3568	1825	10	achieve	achieve	VERB
cjel-3568	1825	11	national	national	ADJ
cjel-3568	1825	12	demand	demand	NOUN
cjel-3568	1825	13	act	act	PROPN
cjel-3568	1825	14	,	,	PUNCT
cjel-3568	1825	15	h.r	h.r	PROPN
cjel-3568	1825	16	.	.	PROPN
cjel-3568	1825	17	3895	3895	NUM
cjel-3568	1825	18	,	,	PUNCT
cjel-3568	1825	19	113th	113th	PROPN
cjel-3568	1825	20	cong	cong	NOUN
cjel-3568	1825	21	.	.	PUNCT
cjel-3568	1826	1	(	(	PUNCT
cjel-3568	1826	2	2014	2014	NUM
cjel-3568	1826	3	)	)	PUNCT
cjel-3568	1826	4	.	.	PUNCT
cjel-3568	1827	1	421	421	NUM
cjel-3568	1827	2	.	.	PUNCT
cjel-3568	1828	1	see	see	VERB
cjel-3568	1828	2	i	i	PRON
cjel-3568	1828	3	d.	d.	PROPN
cjel-3568	1828	4	(	(	PUNCT
cjel-3568	1828	5	noting	note	VERB
cjel-3568	1828	6	that	that	SCONJ
cjel-3568	1828	7	if	if	SCONJ
cjel-3568	1828	8	this	this	DET
cjel-3568	1828	9	bill	bill	NOUN
cjel-3568	1828	10	passed	pass	VERB
cjel-3568	1828	11	,	,	PUNCT
cjel-3568	1828	12	title	title	NOUN
cjel-3568	1828	13	xi	xi	PRON
cjel-3568	1828	14	would	would	AUX
cjel-3568	1828	15	repeal	repeal	VERB
cjel-3568	1828	16	several	several	ADJ
cjel-3568	1828	17	energy	energy	NOUN
cjel-3568	1828	18	tax	tax	NOUN
cjel-3568	1828	19	credits	credit	NOUN
cjel-3568	1828	20	)	)	PUNCT
cjel-3568	1828	21	.	.	PUNCT
cjel-3568	1829	1	422	422	NUM
cjel-3568	1829	2	.	.	PUNCT
cjel-3568	1830	1	similarly	similarly	ADV
cjel-3568	1830	2	,	,	PUNCT
cjel-3568	1830	3	the	the	DET
cjel-3568	1830	4	energy	energy	NOUN
cjel-3568	1830	5	freedom	freedom	NOUN
cjel-3568	1830	6	and	and	CCONJ
cjel-3568	1830	7	economic	economic	ADJ
cjel-3568	1830	8	prosperity	prosperity	NOUN
cjel-3568	1830	9	act	act	NOUN
cjel-3568	1830	10	of	of	ADP
cjel-3568	1830	11	2014	2014	NUM
cjel-3568	1830	12	proposed	propose	VERB
cjel-3568	1830	13	to	to	PART
cjel-3568	1830	14	repeal	repeal	VERB
cjel-3568	1830	15	the	the	DET
cjel-3568	1830	16	provisions	provision	NOUN
cjel-3568	1830	17	for	for	ADP
cjel-3568	1830	18	energy	energy	NOUN
cjel-3568	1830	19	-	-	PUNCT
cjel-3568	1830	20	only	only	ADJ
cjel-3568	1830	21	tax	tax	NOUN
cjel-3568	1830	22	credits	credit	NOUN
cjel-3568	1830	23	.	.	PUNCT
cjel-3568	1831	1	see	see	VERB
cjel-3568	1831	2	energy	energy	NOUN
cjel-3568	1831	3	freedom	freedom	NOUN
cjel-3568	1831	4	and	and	CCONJ
cjel-3568	1831	5	economic	economic	ADJ
cjel-3568	1831	6	prosperity	prosperity	NOUN
cjel-3568	1831	7	act	act	NOUN
cjel-3568	1831	8	of	of	ADP
cjel-3568	1831	9	2014	2014	NUM
cjel-3568	1831	10	,	,	PUNCT
cjel-3568	1831	11	s.	s.	PROPN
cjel-3568	1831	12	2279	2279	NUM
cjel-3568	1831	13	113th	113th	PROPN
cjel-3568	1831	14	cong	cong	NOUN
cjel-3568	1831	15	.	.	PUNCT
cjel-3568	1832	1	(	(	PUNCT
cjel-3568	1832	2	2014	2014	NUM
cjel-3568	1832	3	)	)	PUNCT
cjel-3568	1832	4	.	.	PUNCT
cjel-3568	1833	1	efepa	efepa	NOUN
cjel-3568	1833	2	,	,	PUNCT
cjel-3568	1833	3	proposed	propose	VERB
cjel-3568	1833	4	by	by	ADP
cjel-3568	1833	5	mike	mike	PROPN
cjel-3568	1833	6	lee	lee	PROPN
cjel-3568	1833	7	,	,	PUNCT
cjel-3568	1833	8	a	a	DET
cjel-3568	1833	9	republican	republican	PROPN
cjel-3568	1833	10	from	from	ADP
cjel-3568	1833	11	utah	utah	PROPN
cjel-3568	1833	12	,	,	PUNCT
cjel-3568	1833	13	proposed	propose	VERB
cjel-3568	1833	14	to	to	PART
cjel-3568	1833	15	amend	amend	VERB
cjel-3568	1833	16	the	the	DET
cjel-3568	1833	17	internal	internal	ADJ
cjel-3568	1833	18	revenue	revenue	NOUN
cjel-3568	1833	19	code	code	NOUN
cjel-3568	1833	20	to	to	PART
cjel-3568	1833	21	repeal	repeal	VERB
cjel-3568	1833	22	tax	tax	NOUN
cjel-3568	1833	23	credits	credit	NOUN
cjel-3568	1833	24	for	for	ADP
cjel-3568	1833	25	energy	energy	NOUN
cjel-3568	1833	26	and	and	CCONJ
cjel-3568	1833	27	use	use	VERB
cjel-3568	1833	28	the	the	DET
cjel-3568	1833	29	savings	saving	NOUN
cjel-3568	1833	30	to	to	PART
cjel-3568	1833	31	reduce	reduce	VERB
cjel-3568	1833	32	the	the	DET
cjel-3568	1833	33	existing	exist	VERB
cjel-3568	1833	34	corporate	corporate	ADJ
cjel-3568	1833	35	tax	tax	NOUN
cjel-3568	1833	36	rates	rate	NOUN
cjel-3568	1833	37	by	by	ADP
cjel-3568	1833	38	uniform	uniform	ADJ
cjel-3568	1833	39	percentage	percentage	NOUN
cjel-3568	1833	40	.	.	PUNCT
cjel-3568	1834	1	see	see	VERB
cjel-3568	1834	2	i	i	PRON
cjel-3568	1834	3	d.	d.	PROPN
cjel-3568	1834	4	423	423	NUM
cjel-3568	1834	5	.	.	PUNCT
cjel-3568	1835	1	see	see	VERB
cjel-3568	1835	2	i	i	PRON
cjel-3568	1835	3	d.	d.	PROPN
cjel-3568	1835	4	§	§	PROPN
cjel-3568	1835	5	617	617	NUM
cjel-3568	1835	6	.	.	PUNCT
cjel-3568	1835	7	424	424	NUM
cjel-3568	1835	8	.	.	PUNCT
cjel-3568	1836	1	see	see	VERB
cjel-3568	1836	2	i	i	PRON
cjel-3568	1836	3	d.	d.	PROPN
cjel-3568	1836	4	2016	2016	NUM
cjel-3568	1836	5	]	]	PUNCT
cjel-3568	1836	6	picking	pick	VERB
cjel-3568	1836	7	winners	winner	NOUN
cjel-3568	1836	8	and	and	CCONJ
cjel-3568	1836	9	losers	loser	NOUN
cjel-3568	1836	10	129	129	NUM
cjel-3568	1836	11	fossil	fossil	NOUN
cjel-3568	1836	12	fuel	fuel	NOUN
cjel-3568	1836	13	investors	investor	NOUN
cjel-3568	1836	14	may	may	AUX
cjel-3568	1836	15	employ	employ	VERB
cjel-3568	1836	16	pass	pass	VERB
cjel-3568	1836	17	-	-	PUNCT
cjel-3568	1836	18	through	through	ADP
cjel-3568	1836	19	structures	structure	NOUN
cjel-3568	1836	20	that	that	PRON
cjel-3568	1836	21	would	would	AUX
cjel-3568	1836	22	allow	allow	VERB
cjel-3568	1836	23	the	the	DET
cjel-3568	1836	24	flow	flow	NOUN
cjel-3568	1836	25	-	-	PUNCT
cjel-3568	1836	26	through	through	NOUN
cjel-3568	1836	27	of	of	ADP
cjel-3568	1836	28	losses	loss	NOUN
cjel-3568	1836	29	,	,	PUNCT
cjel-3568	1836	30	the	the	DET
cjel-3568	1836	31	passive	passive	ADJ
cjel-3568	1836	32	activity	activity	NOUN
cjel-3568	1836	33	rules	rule	NOUN
cjel-3568	1836	34	differ	differ	VERB
cjel-3568	1836	35	for	for	ADP
cjel-3568	1836	36	each	each	DET
cjel-3568	1836	37	industry	industry	NOUN
cjel-3568	1836	38	.	.	PUNCT
cjel-3568	1837	1	investors	investor	NOUN
cjel-3568	1837	2	with	with	ADP
cjel-3568	1837	3	working	work	VERB
cjel-3568	1837	4	interests	interest	NOUN
cjel-3568	1837	5	in	in	ADP
cjel-3568	1837	6	the	the	DET
cjel-3568	1837	7	oil	oil	NOUN
cjel-3568	1837	8	and	and	CCONJ
cjel-3568	1837	9	gas	gas	NOUN
cjel-3568	1837	10	industry	industry	NOUN
cjel-3568	1837	11	have	have	VERB
cjel-3568	1837	12	exemptions	exemption	NOUN
cjel-3568	1837	13	from	from	ADP
cjel-3568	1837	14	the	the	DET
cjel-3568	1837	15	passive	passive	ADJ
cjel-3568	1837	16	activity	activity	NOUN
cjel-3568	1837	17	loss	loss	NOUN
cjel-3568	1837	18	rules	rule	NOUN
cjel-3568	1837	19	,	,	PUNCT
cjel-3568	1837	20	so	so	ADV
cjel-3568	1837	21	their	their	PRON
cjel-3568	1837	22	investors	investor	NOUN
cjel-3568	1837	23	may	may	AUX
cjel-3568	1837	24	immediately	immediately	ADV
cjel-3568	1837	25	use	use	VERB
cjel-3568	1837	26	these	these	DET
cjel-3568	1837	27	losses	loss	NOUN
cjel-3568	1837	28	to	to	PART
cjel-3568	1837	29	offset	offset	VERB
cjel-3568	1837	30	their	their	PRON
cjel-3568	1837	31	ordinary	ordinary	ADJ
cjel-3568	1837	32	income.425	income.425	NOUN
cjel-3568	1837	33	in	in	ADP
cjel-3568	1837	34	contrast	contrast	NOUN
cjel-3568	1837	35	,	,	PUNCT
cjel-3568	1837	36	the	the	DET
cjel-3568	1837	37	passive	passive	ADJ
cjel-3568	1837	38	activity	activity	NOUN
cjel-3568	1837	39	loss	loss	NOUN
cjel-3568	1837	40	rules	rule	NOUN
cjel-3568	1837	41	would	would	AUX
cjel-3568	1837	42	suspend	suspend	VERB
cjel-3568	1837	43	losses	loss	NOUN
cjel-3568	1837	44	from	from	ADP
cjel-3568	1837	45	expensing	expense	VERB
cjel-3568	1837	46	equipment	equipment	NOUN
cjel-3568	1837	47	for	for	ADP
cjel-3568	1837	48	the	the	DET
cjel-3568	1837	49	renewable	renewable	ADJ
cjel-3568	1837	50	energy	energy	NOUN
cjel-3568	1837	51	industry	industry	NOUN
cjel-3568	1837	52	until	until	SCONJ
cjel-3568	1837	53	an	an	DET
cjel-3568	1837	54	investor	investor	NOUN
cjel-3568	1837	55	has	have	VERB
cjel-3568	1837	56	gains	gain	NOUN
cjel-3568	1837	57	from	from	ADP
cjel-3568	1837	58	other	other	ADJ
cjel-3568	1837	59	passive	passive	ADJ
cjel-3568	1837	60	activities	activity	NOUN
cjel-3568	1837	61	to	to	PART
cjel-3568	1837	62	be	be	AUX
cjel-3568	1837	63	offset	offset	VERB
cjel-3568	1837	64	or	or	CCONJ
cjel-3568	1837	65	until	until	SCONJ
cjel-3568	1837	66	the	the	DET
cjel-3568	1837	67	investor	investor	NOUN
cjel-3568	1837	68	terminates	terminate	VERB
cjel-3568	1837	69	her	her	PRON
cjel-3568	1837	70	interest.426	interest.426	NOUN
cjel-3568	1837	71	as	as	SCONJ
cjel-3568	1837	72	mentioned	mention	VERB
cjel-3568	1837	73	above	above	ADV
cjel-3568	1837	74	,	,	PUNCT
cjel-3568	1837	75	accelerated	accelerate	VERB
cjel-3568	1837	76	depreciation	depreciation	NOUN
cjel-3568	1837	77	and	and	CCONJ
cjel-3568	1837	78	expensing	expensing	NOUN
cjel-3568	1837	79	may	may	AUX
cjel-3568	1837	80	yield	yield	VERB
cjel-3568	1837	81	a	a	DET
cjel-3568	1837	82	negative	negative	ADJ
cjel-3568	1837	83	tax	tax	NOUN
cjel-3568	1837	84	rate	rate	NOUN
cjel-3568	1837	85	,	,	PUNCT
cjel-3568	1837	86	interfere	interfere	VERB
cjel-3568	1837	87	with	with	ADP
cjel-3568	1837	88	the	the	DET
cjel-3568	1837	89	efficient	efficient	ADJ
cjel-3568	1837	90	allocation	allocation	NOUN
cjel-3568	1837	91	of	of	ADP
cjel-3568	1837	92	capital	capital	NOUN
cjel-3568	1837	93	,	,	PUNCT
cjel-3568	1837	94	and	and	CCONJ
cjel-3568	1837	95	create	create	VERB
cjel-3568	1837	96	deadweight	deadweight	NOUN
cjel-3568	1837	97	loss	loss	NOUN
cjel-3568	1837	98	by	by	ADP
cjel-3568	1837	99	diverting	divert	VERB
cjel-3568	1837	100	resources	resource	NOUN
cjel-3568	1837	101	to	to	ADP
cjel-3568	1837	102	activities	activity	NOUN
cjel-3568	1837	103	that	that	PRON
cjel-3568	1837	104	are	be	AUX
cjel-3568	1837	105	not	not	PART
cjel-3568	1837	106	socially	socially	ADV
cjel-3568	1837	107	beneficial	beneficial	ADJ
cjel-3568	1837	108	.	.	PUNCT
cjel-3568	1838	1	first	first	ADV
cjel-3568	1838	2	,	,	PUNCT
cjel-3568	1838	3	remaining	remain	VERB
cjel-3568	1838	4	tax	tax	NOUN
cjel-3568	1838	5	preferences	preference	NOUN
cjel-3568	1838	6	for	for	ADP
cjel-3568	1838	7	fossil	fossil	ADJ
cjel-3568	1838	8	fuels	fuel	NOUN
cjel-3568	1838	9	,	,	PUNCT
cjel-3568	1838	10	along	along	ADP
cjel-3568	1838	11	with	with	ADP
cjel-3568	1838	12	the	the	DET
cjel-3568	1838	13	subsidies	subsidy	NOUN
cjel-3568	1838	14	in	in	ADP
cjel-3568	1838	15	this	this	DET
cjel-3568	1838	16	bill	bill	NOUN
cjel-3568	1838	17	,	,	PUNCT
cjel-3568	1838	18	if	if	SCONJ
cjel-3568	1838	19	enacted	enact	VERB
cjel-3568	1838	20	,	,	PUNCT
cjel-3568	1838	21	would	would	AUX
cjel-3568	1838	22	continue	continue	VERB
cjel-3568	1838	23	to	to	PART
cjel-3568	1838	24	contribute	contribute	VERB
cjel-3568	1838	25	to	to	ADP
cjel-3568	1838	26	health	health	NOUN
cjel-3568	1838	27	and	and	CCONJ
cjel-3568	1838	28	environmental	environmental	ADJ
cjel-3568	1838	29	harms	harm	NOUN
cjel-3568	1838	30	,	,	PUNCT
cjel-3568	1838	31	including	include	VERB
cjel-3568	1838	32	climate	climate	NOUN
cjel-3568	1838	33	change.427	change.427	NOUN
cjel-3568	1838	34	second	second	ADJ
cjel-3568	1838	35	,	,	PUNCT
cjel-3568	1838	36	even	even	ADV
cjel-3568	1838	37	without	without	ADP
cjel-3568	1838	38	taking	take	VERB
cjel-3568	1838	39	into	into	ADP
cjel-3568	1838	40	account	account	NOUN
cjel-3568	1838	41	the	the	DET
cjel-3568	1838	42	health	health	NOUN
cjel-3568	1838	43	and	and	CCONJ
cjel-3568	1838	44	environmental	environmental	ADJ
cjel-3568	1838	45	impacts	impact	NOUN
cjel-3568	1838	46	,	,	PUNCT
cjel-3568	1838	47	providing	provide	VERB
cjel-3568	1838	48	additional	additional	ADJ
cjel-3568	1838	49	subsidies	subsidy	NOUN
cjel-3568	1838	50	to	to	ADP
cjel-3568	1838	51	oil	oil	NOUN
cjel-3568	1838	52	and	and	CCONJ
cjel-3568	1838	53	gas	gas	NOUN
cjel-3568	1838	54	equipment	equipment	NOUN
cjel-3568	1838	55	purchases	purchase	NOUN
cjel-3568	1838	56	would	would	AUX
cjel-3568	1838	57	likely	likely	ADV
cjel-3568	1838	58	produce	produce	VERB
cjel-3568	1838	59	few	few	ADJ
cjel-3568	1838	60	economic	economic	ADJ
cjel-3568	1838	61	gains	gain	NOUN
cjel-3568	1838	62	for	for	ADP
cjel-3568	1838	63	the	the	DET
cjel-3568	1838	64	revenue	revenue	NOUN
cjel-3568	1838	65	cost	cost	NOUN
cjel-3568	1838	66	and	and	CCONJ
cjel-3568	1838	67	result	result	VERB
cjel-3568	1838	68	in	in	ADP
cjel-3568	1838	69	additional	additional	ADJ
cjel-3568	1838	70	waste	waste	NOUN
cjel-3568	1838	71	.	.	PUNCT
cjel-3568	1839	1	the	the	DET
cjel-3568	1839	2	current	current	ADJ
cjel-3568	1839	3	glut	glut	NOUN
cjel-3568	1839	4	in	in	ADP
cjel-3568	1839	5	the	the	DET
cjel-3568	1839	6	oil	oil	NOUN
cjel-3568	1839	7	and	and	CCONJ
cjel-3568	1839	8	gas	gas	NOUN
cjel-3568	1839	9	markets428	markets428	PROPN
cjel-3568	1839	10	has	have	AUX
cjel-3568	1839	11	reduced	reduce	VERB
cjel-3568	1839	12	prices	price	NOUN
cjel-3568	1839	13	in	in	ADP
cjel-3568	1839	14	the	the	DET
cjel-3568	1839	15	united	united	PROPN
cjel-3568	1839	16	states	states	PROPN
cjel-3568	1839	17	but	but	CCONJ
cjel-3568	1839	18	not	not	PART
cjel-3568	1839	19	produced	produce	VERB
cjel-3568	1839	20	widespread	widespread	ADJ
cjel-3568	1839	21	economic	economic	ADJ
cjel-3568	1839	22	gains.429	gains.429	NOUN
cjel-3568	1839	23	the	the	DET
cjel-3568	1839	24	legislation	legislation	NOUN
cjel-3568	1839	25	contains	contain	VERB
cjel-3568	1839	26	no	no	DET
cjel-3568	1839	27	sunset	sunset	NOUN
cjel-3568	1839	28	provisions,430	provisions,430	NOUN
cjel-3568	1839	29	so	so	SCONJ
cjel-3568	1839	30	it	it	PRON
cjel-3568	1839	31	would	would	AUX
cjel-3568	1839	32	generate	generate	VERB
cjel-3568	1839	33	little	little	ADJ
cjel-3568	1839	34	legislative	legislative	ADJ
cjel-3568	1839	35	uncertainty	uncertainty	NOUN
cjel-3568	1839	36	.	.	PUNCT
cjel-3568	1840	1	representative	representative	PROPN
cjel-3568	1840	2	duncan	duncan	PROPN
cjel-3568	1840	3	suggests	suggest	VERB
cjel-3568	1840	4	that	that	SCONJ
cjel-3568	1840	5	the	the	DET
cjel-3568	1840	6	legislation	legislation	NOUN
cjel-3568	1840	7	avoids	avoid	VERB
cjel-3568	1840	8	“	"	PUNCT
cjel-3568	1840	9	picking	pick	VERB
cjel-3568	1840	10	winners	winner	NOUN
cjel-3568	1840	11	and	and	CCONJ
cjel-3568	1840	12	losers,”431	losers,”431	NOUN
cjel-3568	1840	13	425	425	NUM
cjel-3568	1840	14	.	.	PUNCT
cjel-3568	1841	1	see	see	VERB
cjel-3568	1841	2	i.r.c	i.r.c	NOUN
cjel-3568	1841	3	.	.	PUNCT
cjel-3568	1842	1	§	§	PROPN
cjel-3568	1842	2	469(c)(3	469(c)(3	NUM
cjel-3568	1842	3	)	)	PUNCT
cjel-3568	1842	4	(	(	PUNCT
cjel-3568	1842	5	supp	supp	PROPN
cjel-3568	1842	6	.	.	PUNCT
cjel-3568	1842	7	2014	2014	NUM
cjel-3568	1842	8	)	)	PUNCT
cjel-3568	1842	9	.	.	PUNCT
cjel-3568	1843	1	426	426	X
cjel-3568	1843	2	.	.	X
cjel-3568	1844	1	see	see	VERB
cjel-3568	1844	2	i.r.c	i.r.c	NOUN
cjel-3568	1844	3	.	.	PUNCT
cjel-3568	1845	1	§	§	PROPN
cjel-3568	1845	2	§	§	PROPN
cjel-3568	1845	3	469(a	469(a	PROPN
cjel-3568	1845	4	)	)	PUNCT
cjel-3568	1845	5	,	,	PUNCT
cjel-3568	1845	6	(	(	PUNCT
cjel-3568	1845	7	b	b	NOUN
cjel-3568	1845	8	)	)	PUNCT
cjel-3568	1845	9	,	,	PUNCT
cjel-3568	1845	10	(	(	PUNCT
cjel-3568	1845	11	g	g	NOUN
cjel-3568	1845	12	)	)	PUNCT
cjel-3568	1845	13	(	(	PUNCT
cjel-3568	1845	14	supp	supp	PROPN
cjel-3568	1845	15	.	.	PUNCT
cjel-3568	1845	16	2014	2014	NUM
cjel-3568	1845	17	)	)	PUNCT
cjel-3568	1845	18	.	.	PUNCT
cjel-3568	1846	1	427	427	NUM
cjel-3568	1846	2	.	.	PUNCT
cjel-3568	1847	1	the	the	DET
cjel-3568	1847	2	expand	expand	NOUN
cjel-3568	1847	3	act	act	NOUN
cjel-3568	1847	4	also	also	ADV
cjel-3568	1847	5	proposes	propose	VERB
cjel-3568	1847	6	to	to	PART
cjel-3568	1847	7	eliminate	eliminate	VERB
cjel-3568	1847	8	moratoria	moratoria	PROPN
cjel-3568	1847	9	and	and	CCONJ
cjel-3568	1847	10	restrictions	restriction	NOUN
cjel-3568	1847	11	on	on	ADP
cjel-3568	1847	12	energy	energy	NOUN
cjel-3568	1847	13	exploration	exploration	NOUN
cjel-3568	1847	14	,	,	PUNCT
cjel-3568	1847	15	renew	renew	VERB
cjel-3568	1847	16	and	and	CCONJ
cjel-3568	1847	17	extend	extend	VERB
cjel-3568	1847	18	gas	gas	NOUN
cjel-3568	1847	19	leases	lease	NOUN
cjel-3568	1847	20	,	,	PUNCT
cjel-3568	1847	21	limit	limit	VERB
cjel-3568	1847	22	actions	action	NOUN
cjel-3568	1847	23	to	to	PART
cjel-3568	1847	24	conserve	conserve	VERB
cjel-3568	1847	25	coastal	coastal	ADJ
cjel-3568	1847	26	lands	land	NOUN
cjel-3568	1847	27	,	,	PUNCT
cjel-3568	1847	28	expedite	expedite	ADJ
cjel-3568	1847	29	refinery	refinery	NOUN
cjel-3568	1847	30	permitting	permitting	NOUN
cjel-3568	1847	31	,	,	PUNCT
cjel-3568	1847	32	exempt	exempt	VERB
cjel-3568	1847	33	the	the	DET
cjel-3568	1847	34	keystone	keystone	PROPN
cjel-3568	1847	35	xl	xl	PROPN
cjel-3568	1847	36	pipeline	pipeline	PROPN
cjel-3568	1847	37	from	from	ADP
cjel-3568	1847	38	the	the	DET
cjel-3568	1847	39	permitting	permitting	NOUN
cjel-3568	1847	40	process	process	NOUN
cjel-3568	1847	41	,	,	PUNCT
cjel-3568	1847	42	streamline	streamline	VERB
cjel-3568	1847	43	the	the	DET
cjel-3568	1847	44	process	process	NOUN
cjel-3568	1847	45	for	for	ADP
cjel-3568	1847	46	nuclear	nuclear	ADJ
cjel-3568	1847	47	energy	energy	NOUN
cjel-3568	1847	48	,	,	PUNCT
cjel-3568	1847	49	construct	construct	VERB
cjel-3568	1847	50	the	the	DET
cjel-3568	1847	51	yucca	yucca	NOUN
cjel-3568	1847	52	mountain	mountain	NOUN
cjel-3568	1847	53	repository	repository	NOUN
cjel-3568	1847	54	for	for	ADP
cjel-3568	1847	55	radioactive	radioactive	ADJ
cjel-3568	1847	56	waste	waste	NOUN
cjel-3568	1847	57	,	,	PUNCT
cjel-3568	1847	58	and	and	CCONJ
cjel-3568	1847	59	limit	limit	VERB
cjel-3568	1847	60	the	the	DET
cjel-3568	1847	61	regulatory	regulatory	ADJ
cjel-3568	1847	62	scope	scope	NOUN
cjel-3568	1847	63	of	of	ADP
cjel-3568	1847	64	the	the	DET
cjel-3568	1847	65	endangered	endangered	PROPN
cjel-3568	1847	66	species	species	PROPN
cjel-3568	1847	67	act	act	NOUN
cjel-3568	1847	68	of	of	ADP
cjel-3568	1847	69	1973	1973	NUM
cjel-3568	1847	70	,	,	PUNCT
cjel-3568	1847	71	the	the	DET
cjel-3568	1847	72	clean	clean	PROPN
cjel-3568	1847	73	air	air	PROPN
cjel-3568	1847	74	act	act	PROPN
cjel-3568	1847	75	,	,	PUNCT
cjel-3568	1847	76	and	and	CCONJ
cjel-3568	1847	77	the	the	DET
cjel-3568	1847	78	solid	solid	ADJ
cjel-3568	1847	79	waste	waste	PROPN
cjel-3568	1847	80	disposal	disposal	PROPN
cjel-3568	1847	81	act	act	PROPN
cjel-3568	1847	82	.	.	PUNCT
cjel-3568	1848	1	finally	finally	ADV
cjel-3568	1848	2	,	,	PUNCT
cjel-3568	1848	3	congress	congress	PROPN
cjel-3568	1848	4	and	and	CCONJ
cjel-3568	1848	5	administrative	administrative	ADJ
cjel-3568	1848	6	agencies	agency	NOUN
cjel-3568	1848	7	would	would	AUX
cjel-3568	1848	8	be	be	AUX
cjel-3568	1848	9	barred	bar	VERB
cjel-3568	1848	10	from	from	ADP
cjel-3568	1848	11	including	include	VERB
cjel-3568	1848	12	the	the	DET
cjel-3568	1848	13	social	social	ADJ
cjel-3568	1848	14	costs	cost	NOUN
cjel-3568	1848	15	of	of	ADP
cjel-3568	1848	16	pollution	pollution	NOUN
cjel-3568	1848	17	in	in	ADP
cjel-3568	1848	18	their	their	PRON
cjel-3568	1848	19	analyses	analysis	NOUN
cjel-3568	1848	20	.	.	PUNCT
cjel-3568	1849	1	see	see	VERB
cjel-3568	1849	2	expand	expand	NOUN
cjel-3568	1849	3	act	act	NOUN
cjel-3568	1849	4	,	,	PUNCT
cjel-3568	1849	5	energy	energy	NOUN
cjel-3568	1849	6	exploration	exploration	NOUN
cjel-3568	1849	7	and	and	CCONJ
cjel-3568	1849	8	production	production	NOUN
cjel-3568	1849	9	to	to	PART
cjel-3568	1849	10	achieve	achieve	VERB
cjel-3568	1849	11	national	national	ADJ
cjel-3568	1849	12	demand	demand	NOUN
cjel-3568	1849	13	act	act	PROPN
cjel-3568	1849	14	,	,	PUNCT
cjel-3568	1849	15	h.r	h.r	PROPN
cjel-3568	1849	16	.	.	PROPN
cjel-3568	1849	17	3895	3895	NUM
cjel-3568	1849	18	,	,	PUNCT
cjel-3568	1849	19	113th	113th	PROPN
cjel-3568	1849	20	cong	cong	NOUN
cjel-3568	1849	21	.	.	PUNCT
cjel-3568	1850	1	(	(	PUNCT
cjel-3568	1850	2	2014	2014	NUM
cjel-3568	1850	3	)	)	PUNCT
cjel-3568	1850	4	.	.	PUNCT
cjel-3568	1851	1	428	428	NUM
cjel-3568	1851	2	.	.	PUNCT
cjel-3568	1852	1	krauss	krauss	PROPN
cjel-3568	1852	2	,	,	PUNCT
cjel-3568	1852	3	supra	supra	PROPN
cjel-3568	1852	4	note	note	NOUN
cjel-3568	1852	5	115	115	NUM
cjel-3568	1852	6	(	(	PUNCT
cjel-3568	1852	7	describing	describe	VERB
cjel-3568	1852	8	the	the	DET
cjel-3568	1852	9	growing	grow	VERB
cjel-3568	1852	10	1	1	NUM
cjel-3568	1852	11	million	million	NUM
cjel-3568	1852	12	barrel	barrel	NOUN
cjel-3568	1852	13	per	per	ADP
cjel-3568	1852	14	day	day	NOUN
cjel-3568	1852	15	oil	oil	NOUN
cjel-3568	1852	16	glut	glut	NOUN
cjel-3568	1852	17	)	)	PUNCT
cjel-3568	1852	18	.	.	PUNCT
cjel-3568	1853	1	429	429	NUM
cjel-3568	1853	2	.	.	PUNCT
cjel-3568	1854	1	see	see	VERB
cjel-3568	1854	2	binyamin	binyamin	PROPN
cjel-3568	1854	3	appelbaum	appelbaum	NOUN
cjel-3568	1854	4	,	,	PUNCT
cjel-3568	1854	5	this	this	DET
cjel-3568	1854	6	time	time	NOUN
cjel-3568	1854	7	,	,	PUNCT
cjel-3568	1854	8	cheaper	cheap	ADJ
cjel-3568	1854	9	oil	oil	NOUN
cjel-3568	1854	10	does	do	VERB
cjel-3568	1854	11	little	little	ADJ
cjel-3568	1854	12	for	for	ADP
cjel-3568	1854	13	the	the	DET
cjel-3568	1854	14	u.s	u.s	PROPN
cjel-3568	1854	15	.	.	PROPN
cjel-3568	1854	16	economy	economy	PROPN
cjel-3568	1854	17	,	,	PUNCT
cjel-3568	1854	18	n.y	n.y	PROPN
cjel-3568	1854	19	.	.	PROPN
cjel-3568	1854	20	times	times	PROPN
cjel-3568	1854	21	(	(	PUNCT
cjel-3568	1854	22	jan	jan	PROPN
cjel-3568	1854	23	.	.	PROPN
cjel-3568	1854	24	21	21	NUM
cjel-3568	1854	25	,	,	PUNCT
cjel-3568	1854	26	2016	2016	NUM
cjel-3568	1854	27	)	)	PUNCT
cjel-3568	1854	28	,	,	PUNCT
cjel-3568	1854	29	http://www.nytimes.com/2016/01/22/business/energyenvironment/this-time-cheaper-oil-does-little-for-the-us-economy.html	http://www.nytimes.com/2016/01/22/business/energyenvironment/this-time-cheaper-oil-does-little-for-the-us-economy.html	X
cjel-3568	1855	1	[	[	X
cjel-3568	1855	2	https://perma.cc/24uy-tbrk	https://perma.cc/24uy-tbrk	X
cjel-3568	1855	3	]	]	X
cjel-3568	1855	4	.	.	PUNCT
cjel-3568	1856	1	430	430	NUM
cjel-3568	1856	2	.	.	PUNCT
cjel-3568	1857	1	see	see	VERB
cjel-3568	1857	2	h.r	h.r	PROPN
cjel-3568	1857	3	.	.	PROPN
cjel-3568	1857	4	3895	3895	NUM
cjel-3568	1857	5	(	(	PUNCT
cjel-3568	1857	6	containing	contain	VERB
cjel-3568	1857	7	no	no	DET
cjel-3568	1857	8	expiration	expiration	NOUN
cjel-3568	1857	9	dates	date	NOUN
cjel-3568	1857	10	)	)	PUNCT
cjel-3568	1857	11	.	.	PUNCT
cjel-3568	1858	1	431	431	NUM
cjel-3568	1858	2	.	.	PUNCT
cjel-3568	1859	1	see	see	VERB
cjel-3568	1859	2	press	press	NOUN
cjel-3568	1859	3	release	release	NOUN
cjel-3568	1859	4	,	,	PUNCT
cjel-3568	1859	5	jeff	jeff	PROPN
cjel-3568	1859	6	duncan	duncan	PROPN
cjel-3568	1859	7	,	,	PUNCT
cjel-3568	1859	8	u.s	u.s	PROPN
cjel-3568	1859	9	.	.	PROPN
cjel-3568	1859	10	congressman	congressman	PROPN
cjel-3568	1859	11	,	,	PUNCT
cjel-3568	1859	12	duncan	duncan	PROPN
cjel-3568	1859	13	introduces	introduce	VERB
cjel-3568	1859	14	the	the	DET
cjel-3568	1859	15	all	all	ADV
cjel-3568	1859	16	-	-	PUNCT
cjel-3568	1859	17	of	of	ADP
cjel-3568	1859	18	-	-	PUNCT
cjel-3568	1859	19	theabove	theabove	NOUN
cjel-3568	1859	20	energy	energy	NOUN
cjel-3568	1859	21	bill	bill	NOUN
cjel-3568	1859	22	(	(	PUNCT
cjel-3568	1859	23	jan	jan	PROPN
cjel-3568	1859	24	.	.	PROPN
cjel-3568	1859	25	17	17	NUM
cjel-3568	1859	26	,	,	PUNCT
cjel-3568	1859	27	2014	2014	NUM
cjel-3568	1859	28	)	)	PUNCT
cjel-3568	1859	29	,	,	PUNCT
cjel-3568	1859	30	http://jeffduncan.house.gov/press-release/duncan130	http://jeffduncan.house.gov/press-release/duncan130	PROPN
cjel-3568	1859	31	columbia	columbia	PROPN
cjel-3568	1859	32	journal	journal	PROPN
cjel-3568	1859	33	of	of	ADP
cjel-3568	1859	34	environmental	environmental	ADJ
cjel-3568	1859	35	law	law	NOUN
cjel-3568	1860	1	[	[	X
cjel-3568	1860	2	vol	vol	NOUN
cjel-3568	1860	3	.	.	PUNCT
cjel-3568	1861	1	41:1	41:1	NUM
cjel-3568	1862	1	but	but	CCONJ
cjel-3568	1862	2	unless	unless	SCONJ
cjel-3568	1862	3	congress	congress	PROPN
cjel-3568	1862	4	makes	make	VERB
cjel-3568	1862	5	affirmative	affirmative	ADJ
cjel-3568	1862	6	decisions	decision	NOUN
cjel-3568	1862	7	about	about	ADP
cjel-3568	1862	8	the	the	DET
cjel-3568	1862	9	minimum	minimum	ADJ
cjel-3568	1862	10	qualifications	qualification	NOUN
cjel-3568	1862	11	for	for	ADP
cjel-3568	1862	12	the	the	DET
cjel-3568	1862	13	projects	project	NOUN
cjel-3568	1862	14	that	that	PRON
cjel-3568	1862	15	will	will	AUX
cjel-3568	1862	16	receive	receive	VERB
cjel-3568	1862	17	the	the	DET
cjel-3568	1862	18	tax	tax	NOUN
cjel-3568	1862	19	benefits	benefit	NOUN
cjel-3568	1862	20	,	,	PUNCT
cjel-3568	1862	21	it	it	PRON
cjel-3568	1862	22	can	can	AUX
cjel-3568	1862	23	not	not	PART
cjel-3568	1862	24	limit	limit	VERB
cjel-3568	1862	25	the	the	DET
cjel-3568	1862	26	technological	technological	ADJ
cjel-3568	1862	27	risk	risk	NOUN
cjel-3568	1862	28	or	or	CCONJ
cjel-3568	1862	29	evaluate	evaluate	VERB
cjel-3568	1862	30	whether	whether	SCONJ
cjel-3568	1862	31	the	the	DET
cjel-3568	1862	32	proposal	proposal	NOUN
cjel-3568	1862	33	is	be	AUX
cjel-3568	1862	34	cost	cost	VERB
cjel-3568	1862	35	effective	effective	ADJ
cjel-3568	1862	36	or	or	CCONJ
cjel-3568	1862	37	beneficial	beneficial	ADJ
cjel-3568	1862	38	.	.	PUNCT
cjel-3568	1863	1	furthermore	furthermore	ADV
cjel-3568	1863	2	,	,	PUNCT
cjel-3568	1863	3	without	without	ADP
cjel-3568	1863	4	guidance	guidance	NOUN
cjel-3568	1863	5	on	on	ADP
cjel-3568	1863	6	the	the	DET
cjel-3568	1863	7	kinds	kind	NOUN
cjel-3568	1863	8	of	of	ADP
cjel-3568	1863	9	projects	project	NOUN
cjel-3568	1863	10	that	that	PRON
cjel-3568	1863	11	will	will	AUX
cjel-3568	1863	12	qualify	qualify	VERB
cjel-3568	1863	13	for	for	ADP
cjel-3568	1863	14	the	the	DET
cjel-3568	1863	15	deduction	deduction	NOUN
cjel-3568	1863	16	,	,	PUNCT
cjel-3568	1863	17	the	the	DET
cjel-3568	1863	18	irs	irs	PROPN
cjel-3568	1863	19	will	will	AUX
cjel-3568	1863	20	be	be	AUX
cjel-3568	1863	21	unable	unable	ADJ
cjel-3568	1863	22	to	to	PART
cjel-3568	1863	23	administer	administer	VERB
cjel-3568	1863	24	the	the	DET
cjel-3568	1863	25	program.432	program.432	NOUN
cjel-3568	1863	26	at	at	ADP
cjel-3568	1863	27	best	well	ADV
cjel-3568	1863	28	,	,	PUNCT
cjel-3568	1863	29	the	the	DET
cjel-3568	1863	30	proposal	proposal	NOUN
cjel-3568	1863	31	will	will	AUX
cjel-3568	1863	32	commit	commit	VERB
cjel-3568	1863	33	taxpayer	taxpayer	NOUN
cjel-3568	1863	34	funds	fund	NOUN
cjel-3568	1863	35	to	to	ADP
cjel-3568	1863	36	inefficient	inefficient	ADJ
cjel-3568	1863	37	and	and	CCONJ
cjel-3568	1863	38	ineffective	ineffective	ADJ
cjel-3568	1863	39	projects	project	NOUN
cjel-3568	1863	40	;	;	PUNCT
cjel-3568	1863	41	at	at	ADP
cjel-3568	1863	42	worst	bad	ADJ
cjel-3568	1863	43	,	,	PUNCT
cjel-3568	1863	44	it	it	PRON
cjel-3568	1863	45	provides	provide	VERB
cjel-3568	1863	46	an	an	DET
cjel-3568	1863	47	expansive	expansive	ADJ
cjel-3568	1863	48	opportunity	opportunity	NOUN
cjel-3568	1863	49	for	for	ADP
cjel-3568	1863	50	fraud	fraud	NOUN
cjel-3568	1863	51	.	.	PUNCT
cjel-3568	1864	1	subsidies	subsidy	NOUN
cjel-3568	1864	2	for	for	ADP
cjel-3568	1864	3	fossil	fossil	ADJ
cjel-3568	1864	4	fuels	fuel	NOUN
cjel-3568	1864	5	have	have	AUX
cjel-3568	1864	6	also	also	ADV
cjel-3568	1864	7	recently	recently	ADV
cjel-3568	1864	8	come	come	VERB
cjel-3568	1864	9	under	under	ADP
cjel-3568	1864	10	congressional	congressional	ADJ
cjel-3568	1864	11	scrutiny	scrutiny	NOUN
cjel-3568	1864	12	.	.	PUNCT
cjel-3568	1865	1	in	in	ADP
cjel-3568	1865	2	2012	2012	NUM
cjel-3568	1865	3	,	,	PUNCT
cjel-3568	1865	4	senators	senator	NOUN
cjel-3568	1865	5	bob	bob	PROPN
cjel-3568	1865	6	menendez	menendez	PROPN
cjel-3568	1865	7	and	and	CCONJ
cjel-3568	1865	8	harry	harry	PROPN
cjel-3568	1865	9	reid	reid	PROPN
cjel-3568	1865	10	introduced	introduce	VERB
cjel-3568	1865	11	the	the	DET
cjel-3568	1865	12	repeal	repeal	NOUN
cjel-3568	1865	13	big	big	ADJ
cjel-3568	1865	14	oil	oil	NOUN
cjel-3568	1865	15	tax	tax	NOUN
cjel-3568	1865	16	subsidies	subsidy	NOUN
cjel-3568	1865	17	act.433	act.433	VERB
cjel-3568	1865	18	the	the	DET
cjel-3568	1865	19	bill	bill	NOUN
cjel-3568	1865	20	proposed	propose	VERB
cjel-3568	1865	21	to	to	PART
cjel-3568	1865	22	terminate	terminate	VERB
cjel-3568	1865	23	a	a	DET
cjel-3568	1865	24	handful	handful	NOUN
cjel-3568	1865	25	of	of	ADP
cjel-3568	1865	26	the	the	DET
cjel-3568	1865	27	tax	tax	NOUN
cjel-3568	1865	28	subsidies	subsidy	NOUN
cjel-3568	1865	29	for	for	ADP
cjel-3568	1865	30	the	the	DET
cjel-3568	1865	31	fossil	fossil	NOUN
cjel-3568	1865	32	fuel	fuel	NOUN
cjel-3568	1865	33	industry	industry	NOUN
cjel-3568	1865	34	,	,	PUNCT
cjel-3568	1865	35	including	include	VERB
cjel-3568	1865	36	the	the	DET
cjel-3568	1865	37	application	application	NOUN
cjel-3568	1865	38	of	of	ADP
cjel-3568	1865	39	the	the	DET
cjel-3568	1865	40	foreign	foreign	ADJ
cjel-3568	1865	41	tax	tax	NOUN
cjel-3568	1865	42	credit	credit	NOUN
cjel-3568	1865	43	to	to	ADP
cjel-3568	1865	44	royalties	royalty	NOUN
cjel-3568	1865	45	and	and	CCONJ
cjel-3568	1865	46	other	other	ADJ
cjel-3568	1865	47	funds	fund	NOUN
cjel-3568	1865	48	paid	pay	VERB
cjel-3568	1865	49	to	to	ADP
cjel-3568	1865	50	foreign	foreign	ADJ
cjel-3568	1865	51	sovereigns	sovereign	NOUN
cjel-3568	1865	52	for	for	ADP
cjel-3568	1865	53	oil	oil	NOUN
cjel-3568	1865	54	and	and	CCONJ
cjel-3568	1865	55	gas	gas	NOUN
cjel-3568	1865	56	extraction	extraction	NOUN
cjel-3568	1865	57	and	and	CCONJ
cjel-3568	1865	58	production	production	NOUN
cjel-3568	1865	59	rights	right	NOUN
cjel-3568	1865	60	,	,	PUNCT
cjel-3568	1865	61	and	and	CCONJ
cjel-3568	1865	62	the	the	DET
cjel-3568	1865	63	domestic	domestic	ADJ
cjel-3568	1865	64	production	production	NOUN
cjel-3568	1865	65	deduction	deduction	NOUN
cjel-3568	1865	66	for	for	ADP
cjel-3568	1865	67	coal	coal	NOUN
cjel-3568	1865	68	,	,	PUNCT
cjel-3568	1865	69	oil	oil	NOUN
cjel-3568	1865	70	and	and	CCONJ
cjel-3568	1865	71	gas	gas	NOUN
cjel-3568	1865	72	,	,	PUNCT
cjel-3568	1865	73	expensing	expense	VERB
cjel-3568	1865	74	of	of	ADP
cjel-3568	1865	75	intangible	intangible	ADJ
cjel-3568	1865	76	drilling	drilling	NOUN
cjel-3568	1865	77	and	and	CCONJ
cjel-3568	1865	78	development	development	NOUN
cjel-3568	1865	79	costs	cost	NOUN
cjel-3568	1865	80	,	,	PUNCT
cjel-3568	1865	81	the	the	DET
cjel-3568	1865	82	deduction	deduction	NOUN
cjel-3568	1865	83	for	for	ADP
cjel-3568	1865	84	tertiary	tertiary	ADJ
cjel-3568	1865	85	injectants	injectant	NOUN
cjel-3568	1865	86	,	,	PUNCT
cjel-3568	1865	87	and	and	CCONJ
cjel-3568	1865	88	the	the	DET
cjel-3568	1865	89	percentage	percentage	NOUN
cjel-3568	1865	90	depletion	depletion	NOUN
cjel-3568	1865	91	allowance	allowance	NOUN
cjel-3568	1865	92	for	for	ADP
cjel-3568	1865	93	oil	oil	NOUN
cjel-3568	1865	94	and	and	CCONJ
cjel-3568	1865	95	gas	gas	NOUN
cjel-3568	1865	96	interests.434	interests.434	NOUN
cjel-3568	1865	97	while	while	SCONJ
cjel-3568	1865	98	the	the	DET
cjel-3568	1865	99	bill	bill	NOUN
cjel-3568	1865	100	identified	identify	VERB
cjel-3568	1865	101	a	a	DET
cjel-3568	1865	102	number	number	NOUN
cjel-3568	1865	103	of	of	ADP
cjel-3568	1865	104	the	the	DET
cjel-3568	1865	105	larger	large	ADJ
cjel-3568	1865	106	subsidies	subsidy	NOUN
cjel-3568	1865	107	,	,	PUNCT
cjel-3568	1865	108	it	it	PRON
cjel-3568	1865	109	failed	fail	VERB
cjel-3568	1865	110	to	to	PART
cjel-3568	1865	111	include	include	VERB
cjel-3568	1865	112	the	the	DET
cjel-3568	1865	113	exemption	exemption	NOUN
cjel-3568	1865	114	from	from	ADP
cjel-3568	1865	115	the	the	DET
cjel-3568	1865	116	corporate	corporate	ADJ
cjel-3568	1865	117	tax	tax	NOUN
cjel-3568	1865	118	for	for	ADP
cjel-3568	1865	119	natural	natural	ADJ
cjel-3568	1865	120	resources	resource	NOUN
cjel-3568	1865	121	publicly	publicly	ADV
cjel-3568	1865	122	traded	trade	VERB
cjel-3568	1865	123	partnerships	partnership	NOUN
cjel-3568	1865	124	under	under	ADP
cjel-3568	1865	125	section	section	NOUN
cjel-3568	1865	126	introduces	introduce	NOUN
cjel-3568	1865	127	-	-	PUNCT
cjel-3568	1865	128	all	all	ADV
cjel-3568	1865	129	-	-	PUNCT
cjel-3568	1865	130	above	above	ADP
cjel-3568	1865	131	-	-	PUNCT
cjel-3568	1865	132	energy	energy	NOUN
cjel-3568	1865	133	-	-	PUNCT
cjel-3568	1865	134	bill	bill	NOUN
cjel-3568	1865	135	-	-	PUNCT
cjel-3568	1865	136	expand	expand	VERB
cjel-3568	1865	137	-	-	PUNCT
cjel-3568	1865	138	act	act	NOUN
cjel-3568	1865	139	[	[	X
cjel-3568	1865	140	http://perma.cc/4669-wxt2	http://perma.cc/4669-wxt2	X
cjel-3568	1865	141	]	]	PUNCT
cjel-3568	1865	142	;	;	PUNCT
cjel-3568	1865	143	see	see	VERB
cjel-3568	1865	144	also	also	ADV
cjel-3568	1865	145	nicolas	nicolas	PROPN
cjel-3568	1865	146	loris	loris	PROPN
cjel-3568	1865	147	,	,	PUNCT
cjel-3568	1865	148	10	10	NUM
cjel-3568	1865	149	ways	way	NOUN
cjel-3568	1865	150	the	the	DET
cjel-3568	1865	151	expand	expand	NOUN
cjel-3568	1865	152	act	act	NOUN
cjel-3568	1865	153	would	would	AUX
cjel-3568	1865	154	take	take	VERB
cjel-3568	1865	155	the	the	DET
cjel-3568	1865	156	energy	energy	NOUN
cjel-3568	1865	157	market	market	NOUN
cjel-3568	1865	158	in	in	ADP
cjel-3568	1865	159	the	the	DET
cjel-3568	1865	160	right	right	ADJ
cjel-3568	1865	161	direction	direction	NOUN
cjel-3568	1865	162	,	,	PUNCT
cjel-3568	1865	163	heritage	heritage	NOUN
cjel-3568	1865	164	found	find	VERB
cjel-3568	1865	165	.	.	PUNCT
cjel-3568	1866	1	(	(	PUNCT
cjel-3568	1866	2	feb	feb	PROPN
cjel-3568	1866	3	.	.	PROPN
cjel-3568	1866	4	4	4	NUM
cjel-3568	1866	5	,	,	PUNCT
cjel-3568	1866	6	2014	2014	NUM
cjel-3568	1866	7	)	)	PUNCT
cjel-3568	1866	8	,	,	PUNCT
cjel-3568	1866	9	http://www.heritage.org/research/reports/2014/02/10-ways-theexpand-act-would-take-the-energy-market-in-the-right-direction	http://www.heritage.org/research/reports/2014/02/10-ways-theexpand-act-would-take-the-energy-market-in-the-right-direction	NOUN
cjel-3568	1867	1	[	[	X
cjel-3568	1867	2	http://perma.cc/gj7hgvza	http://perma.cc/gj7hgvza	X
cjel-3568	1867	3	]	]	PUNCT
cjel-3568	1867	4	.	.	PUNCT
cjel-3568	1868	1	432	432	NUM
cjel-3568	1868	2	.	.	PUNCT
cjel-3568	1869	1	the	the	DET
cjel-3568	1869	2	irs	irs	PROPN
cjel-3568	1869	3	has	have	AUX
cjel-3568	1869	4	been	be	AUX
cjel-3568	1869	5	under	under	ADP
cjel-3568	1869	6	regular	regular	ADJ
cjel-3568	1869	7	attack	attack	NOUN
cjel-3568	1869	8	for	for	ADP
cjel-3568	1869	9	its	its	PRON
cjel-3568	1869	10	administrative	administrative	ADJ
cjel-3568	1869	11	failures	failure	NOUN
cjel-3568	1869	12	in	in	ADP
cjel-3568	1869	13	recent	recent	ADJ
cjel-3568	1869	14	years	year	NOUN
cjel-3568	1869	15	.	.	PUNCT
cjel-3568	1870	1	see	see	VERB
cjel-3568	1870	2	stephen	stephen	PROPN
cjel-3568	1870	3	ohlemacher	ohlemacher	PROPN
cjel-3568	1870	4	,	,	PUNCT
cjel-3568	1870	5	bipartisan	bipartisan	ADJ
cjel-3568	1870	6	investigation	investigation	NOUN
cjel-3568	1870	7	cites	cite	VERB
cjel-3568	1870	8	management	management	NOUN
cjel-3568	1870	9	flaws	flaw	NOUN
cjel-3568	1870	10	at	at	ADP
cjel-3568	1870	11	irs	irs	PROPN
cjel-3568	1870	12	,	,	PUNCT
cjel-3568	1870	13	yahoo	yahoo	PROPN
cjel-3568	1870	14	!	!	PROPN
cjel-3568	1870	15	news	news	PROPN
cjel-3568	1870	16	(	(	PUNCT
cjel-3568	1870	17	aug	aug	PROPN
cjel-3568	1870	18	.	.	PROPN
cjel-3568	1870	19	5	5	NUM
cjel-3568	1870	20	,	,	PUNCT
cjel-3568	1870	21	2015	2015	NUM
cjel-3568	1870	22	,	,	PUNCT
cjel-3568	1870	23	5:27	5:27	NUM
cjel-3568	1870	24	pm	pm	NOUN
cjel-3568	1870	25	)	)	PUNCT
cjel-3568	1870	26	,	,	PUNCT
cjel-3568	1870	27	http://news.yahoo.com/bipartisan-investigation-cites-managementflaws-irs-202056639—finance.html	http://news.yahoo.com/bipartisan-investigation-cites-managementflaws-irs-202056639—finance.html	PUNCT
cjel-3568	1871	1	[	[	X
cjel-3568	1871	2	https://perma.cc/9kjl-37ch	https://perma.cc/9kjl-37ch	X
cjel-3568	1871	3	]	]	X
cjel-3568	1871	4	;	;	PUNCT
cjel-3568	1871	5	stephen	stephen	PROPN
cjel-3568	1871	6	ohlemacher	ohlemacher	PROPN
cjel-3568	1871	7	,	,	PUNCT
cjel-3568	1871	8	irs	irs	PROPN
cjel-3568	1871	9	:	:	PUNCT
cjel-3568	1871	10	computer	computer	NOUN
cjel-3568	1871	11	breach	breach	VERB
cjel-3568	1871	12	bigger	big	ADJ
cjel-3568	1871	13	than	than	ADP
cjel-3568	1871	14	first	first	ADV
cjel-3568	1871	15	thought	thought	NOUN
cjel-3568	1871	16	;	;	PUNCT
cjel-3568	1871	17	334k	334k	NUM
cjel-3568	1871	18	victims	victim	NOUN
cjel-3568	1871	19	,	,	PUNCT
cjel-3568	1871	20	bus	bus	NOUN
cjel-3568	1871	21	.	.	PUNCT
cjel-3568	1872	1	insider	insider	PROPN
cjel-3568	1872	2	(	(	PUNCT
cjel-3568	1872	3	aug	aug	PROPN
cjel-3568	1872	4	.	.	PROPN
cjel-3568	1872	5	17	17	NUM
cjel-3568	1872	6	,	,	PUNCT
cjel-3568	1872	7	2015	2015	NUM
cjel-3568	1872	8	,	,	PUNCT
cjel-3568	1872	9	6:06	6:06	NUM
cjel-3568	1872	10	pm	pm	NOUN
cjel-3568	1872	11	)	)	PUNCT
cjel-3568	1872	12	,	,	PUNCT
cjel-3568	1872	13	http://www.businessinsider.com/ap-irs-computer-breach-bigger-than-first-thought334k-victims-2015-8	http://www.businessinsider.com/ap-irs-computer-breach-bigger-than-first-thought334k-victims-2015-8	PROPN
cjel-3568	1873	1	[	[	X
cjel-3568	1873	2	http://perma.cc/y5bc-ymr3	http://perma.cc/y5bc-ymr3	X
cjel-3568	1873	3	]	]	X
cjel-3568	1873	4	;	;	PUNCT
cjel-3568	1873	5	senate	senate	PROPN
cjel-3568	1873	6	probe	probe	VERB
cjel-3568	1873	7	into	into	ADP
cjel-3568	1873	8	irs	irs	PROPN
cjel-3568	1873	9	targeting	target	VERB
cjel-3568	1873	10	of	of	ADP
cjel-3568	1873	11	tea	tea	NOUN
cjel-3568	1873	12	party	party	NOUN
cjel-3568	1873	13	groups	group	NOUN
cjel-3568	1873	14	issues	issue	VERB
cjel-3568	1873	15	mixed	mixed	ADJ
cjel-3568	1873	16	report	report	NOUN
cjel-3568	1873	17	,	,	PUNCT
cjel-3568	1873	18	reuters	reuters	PROPN
cjel-3568	1873	19	(	(	PUNCT
cjel-3568	1873	20	aug	aug	PROPN
cjel-3568	1873	21	.	.	PROPN
cjel-3568	1873	22	5	5	NUM
cjel-3568	1873	23	,	,	PUNCT
cjel-3568	1873	24	2015	2015	NUM
cjel-3568	1873	25	,	,	PUNCT
cjel-3568	1873	26	8:40	8:40	NUM
cjel-3568	1873	27	pm	pm	NOUN
cjel-3568	1873	28	)	)	PUNCT
cjel-3568	1873	29	,	,	PUNCT
cjel-3568	1873	30	http://www.reuters.com/	http://www.reuters.com/	NOUN
cjel-3568	1873	31	article/2015/08/06	article/2015/08/06	PROPN
cjel-3568	1873	32	/	/	SYM
cjel-3568	1873	33	us	us	PROPN
cjel-3568	1873	34	-	-	PUNCT
cjel-3568	1873	35	usa	usa	PROPN
cjel-3568	1873	36	-	-	PUNCT
cjel-3568	1873	37	congress	congress	PROPN
cjel-3568	1873	38	-	-	PUNCT
cjel-3568	1873	39	irs	irs	PROPN
cjel-3568	1873	40	-	-	PUNCT
cjel-3568	1873	41	iduskcn0qb01n20150806	iduskcn0qb01n20150806	NOUN
cjel-3568	1873	42	[	[	X
cjel-3568	1873	43	http://perma.cc/jep3zc86	http://perma.cc/jep3zc86	X
cjel-3568	1873	44	]	]	PUNCT
cjel-3568	1873	45	;	;	PUNCT
cjel-3568	1873	46	andrew	andrew	PROPN
cjel-3568	1873	47	taylor	taylor	PROPN
cjel-3568	1873	48	&	&	CCONJ
cjel-3568	1873	49	stephen	stephen	PROPN
cjel-3568	1873	50	ohlemacher	ohlemacher	PROPN
cjel-3568	1873	51	,	,	PUNCT
cjel-3568	1873	52	staff	staff	NOUN
cjel-3568	1873	53	cuts	cut	NOUN
cjel-3568	1873	54	take	take	VERB
cjel-3568	1873	55	toll	toll	NOUN
cjel-3568	1873	56	on	on	ADP
cjel-3568	1873	57	irs	irs	PROPN
cjel-3568	1873	58	tax	tax	NOUN
cjel-3568	1873	59	enforcement	enforcement	NOUN
cjel-3568	1873	60	efforts	effort	NOUN
cjel-3568	1873	61	,	,	PUNCT
cjel-3568	1873	62	pioneer	pioneer	NOUN
cjel-3568	1873	63	press	press	NOUN
cjel-3568	1873	64	(	(	PUNCT
cjel-3568	1873	65	june	june	PROPN
cjel-3568	1873	66	17	17	NUM
cjel-3568	1873	67	,	,	PUNCT
cjel-3568	1873	68	2015	2015	NUM
cjel-3568	1873	69	)	)	PUNCT
cjel-3568	1873	70	,	,	PUNCT
cjel-3568	1873	71	http://www.twincities.com/business/ci_28331036/	http://www.twincities.com/business/ci_28331036/	NOUN
cjel-3568	1873	72	staff	staff	NOUN
cjel-3568	1873	73	-	-	PUNCT
cjel-3568	1873	74	cuts	cut	NOUN
cjel-3568	1873	75	-	-	PUNCT
cjel-3568	1873	76	take	take	NOUN
cjel-3568	1873	77	-	-	PUNCT
cjel-3568	1873	78	toll	toll	NOUN
cjel-3568	1873	79	-	-	PUNCT
cjel-3568	1873	80	irs	irs	PROPN
cjel-3568	1873	81	-	-	PUNCT
cjel-3568	1873	82	tax	tax	NOUN
cjel-3568	1873	83	-	-	PUNCT
cjel-3568	1873	84	enforcement	enforcement	NOUN
cjel-3568	1873	85	-	-	PUNCT
cjel-3568	1873	86	efforts	effort	NOUN
cjel-3568	1874	1	[	[	X
cjel-3568	1874	2	http://perma.cc/hvm9-b4lv	http://perma.cc/hvm9-b4lv	NOUN
cjel-3568	1874	3	]	]	PUNCT
cjel-3568	1874	4	;	;	PUNCT
cjel-3568	1874	5	see	see	VERB
cjel-3568	1874	6	also	also	ADV
cjel-3568	1874	7	philip	philip	PROPN
cjel-3568	1874	8	t.	t.	PROPN
cjel-3568	1874	9	hackney	hackney	PROPN
cjel-3568	1874	10	,	,	PUNCT
cjel-3568	1874	11	should	should	AUX
cjel-3568	1874	12	the	the	DET
cjel-3568	1874	13	irs	irs	PROPN
cjel-3568	1874	14	never	never	ADV
cjel-3568	1874	15	‘	'	PUNCT
cjel-3568	1874	16	target	target	VERB
cjel-3568	1874	17	’	'	PUNCT
cjel-3568	1874	18	taxpayers	taxpayer	NOUN
cjel-3568	1874	19	?	?	PUNCT
cjel-3568	1875	1	an	an	DET
cjel-3568	1875	2	examination	examination	NOUN
cjel-3568	1875	3	of	of	ADP
cjel-3568	1875	4	the	the	DET
cjel-3568	1875	5	irs	irs	PROPN
cjel-3568	1875	6	tea	tea	NOUN
cjel-3568	1875	7	party	party	PROPN
cjel-3568	1875	8	affair	affair	PROPN
cjel-3568	1875	9	,	,	PUNCT
cjel-3568	1875	10	49	49	NUM
cjel-3568	1875	11	val	val	NOUN
cjel-3568	1875	12	.	.	PUNCT
cjel-3568	1876	1	u.	u.	PROPN
cjel-3568	1876	2	l.	l.	PROPN
cjel-3568	1876	3	rev	rev	PROPN
cjel-3568	1876	4	.	.	PROPN
cjel-3568	1877	1	453	453	NUM
cjel-3568	1877	2	(	(	PUNCT
cjel-3568	1877	3	2015	2015	NUM
cjel-3568	1877	4	)	)	PUNCT
cjel-3568	1877	5	(	(	PUNCT
cjel-3568	1877	6	providing	provide	VERB
cjel-3568	1877	7	a	a	DET
cjel-3568	1877	8	detailed	detailed	ADJ
cjel-3568	1877	9	discussion	discussion	NOUN
cjel-3568	1877	10	of	of	ADP
cjel-3568	1877	11	the	the	DET
cjel-3568	1877	12	issues	issue	NOUN
cjel-3568	1877	13	)	)	PUNCT
cjel-3568	1877	14	.	.	PUNCT
cjel-3568	1878	1	433	433	NUM
cjel-3568	1878	2	.	.	PUNCT
cjel-3568	1878	3	repeal	repeal	VERB
cjel-3568	1878	4	big	big	ADJ
cjel-3568	1878	5	oil	oil	NOUN
cjel-3568	1878	6	tax	tax	NOUN
cjel-3568	1878	7	subsidies	subsidy	NOUN
cjel-3568	1878	8	act	act	PROPN
cjel-3568	1878	9	,	,	PUNCT
cjel-3568	1878	10	s.	s.	PROPN
cjel-3568	1878	11	2204	2204	NUM
cjel-3568	1878	12	,	,	PUNCT
cjel-3568	1878	13	112th	112th	PROPN
cjel-3568	1878	14	cong	cong	NOUN
cjel-3568	1878	15	.	.	PUNCT
cjel-3568	1879	1	(	(	PUNCT
cjel-3568	1879	2	2012	2012	NUM
cjel-3568	1879	3	)	)	PUNCT
cjel-3568	1879	4	.	.	PUNCT
cjel-3568	1880	1	434	434	NUM
cjel-3568	1880	2	.	.	PUNCT
cjel-3568	1881	1	see	see	VERB
cjel-3568	1881	2	i	i	PRON
cjel-3568	1881	3	d.	d.	PROPN
cjel-3568	1881	4	2016	2016	NUM
cjel-3568	1881	5	]	]	PUNCT
cjel-3568	1881	6	picking	pick	VERB
cjel-3568	1881	7	winners	winner	NOUN
cjel-3568	1881	8	and	and	CCONJ
cjel-3568	1881	9	losers	loser	NOUN
cjel-3568	1881	10	131	131	NUM
cjel-3568	1881	11	7704(c).435	7704(c).435	NUM
cjel-3568	1881	12	even	even	ADV
cjel-3568	1881	13	if	if	SCONJ
cjel-3568	1881	14	the	the	DET
cjel-3568	1881	15	bill	bill	NOUN
cjel-3568	1881	16	were	be	AUX
cjel-3568	1881	17	enacted	enact	VERB
cjel-3568	1881	18	,	,	PUNCT
cjel-3568	1881	19	the	the	DET
cjel-3568	1881	20	income	income	NOUN
cjel-3568	1881	21	tax	tax	NOUN
cjel-3568	1881	22	would	would	AUX
cjel-3568	1881	23	remain	remain	VERB
cjel-3568	1881	24	littered	littered	ADJ
cjel-3568	1881	25	with	with	ADP
cjel-3568	1881	26	over	over	ADP
cjel-3568	1881	27	a	a	DET
cjel-3568	1881	28	dozen	dozen	NOUN
cjel-3568	1881	29	other	other	ADJ
cjel-3568	1881	30	fossil	fossil	NOUN
cjel-3568	1881	31	fuel	fuel	NOUN
cjel-3568	1881	32	subsidies	subsidy	NOUN
cjel-3568	1881	33	.	.	PUNCT
cjel-3568	1882	1	the	the	DET
cjel-3568	1882	2	variety	variety	NOUN
cjel-3568	1882	3	of	of	ADP
cjel-3568	1882	4	embedded	embed	VERB
cjel-3568	1882	5	subsidies	subsidy	NOUN
cjel-3568	1882	6	for	for	ADP
cjel-3568	1882	7	fossil	fossil	ADJ
cjel-3568	1882	8	fuels	fuel	NOUN
cjel-3568	1882	9	makes	make	VERB
cjel-3568	1882	10	the	the	DET
cjel-3568	1882	11	delivery	delivery	NOUN
cjel-3568	1882	12	of	of	ADP
cjel-3568	1882	13	comprehensive	comprehensive	ADJ
cjel-3568	1882	14	reform	reform	NOUN
cjel-3568	1882	15	difficult.436	difficult.436	PROPN
cjel-3568	1882	16	435	435	NUM
cjel-3568	1882	17	.	.	PUNCT
cjel-3568	1883	1	see	see	VERB
cjel-3568	1883	2	i	i	PRON
cjel-3568	1883	3	d.	d.	PROPN
cjel-3568	1883	4	(	(	PUNCT
cjel-3568	1883	5	failing	fail	VERB
cjel-3568	1883	6	to	to	PART
cjel-3568	1883	7	mention	mention	VERB
cjel-3568	1883	8	or	or	CCONJ
cjel-3568	1883	9	address	address	VERB
cjel-3568	1883	10	the	the	DET
cjel-3568	1883	11	natural	natural	ADJ
cjel-3568	1883	12	resources	resource	NOUN
cjel-3568	1883	13	publicly	publicly	ADV
cjel-3568	1883	14	traded	trade	VERB
cjel-3568	1883	15	partnerships	partnership	NOUN
cjel-3568	1883	16	carve	carve	VERB
cjel-3568	1883	17	out	out	ADP
cjel-3568	1883	18	from	from	ADP
cjel-3568	1883	19	section	section	NOUN
cjel-3568	1883	20	7704(c	7704(c	NOUN
cjel-3568	1883	21	)	)	PUNCT
cjel-3568	1883	22	)	)	PUNCT
cjel-3568	1883	23	.	.	PUNCT
cjel-3568	1884	1	436	436	NUM
cjel-3568	1884	2	.	.	PUNCT
cjel-3568	1885	1	recently	recently	ADV
cjel-3568	1885	2	,	,	PUNCT
cjel-3568	1885	3	however	however	ADV
cjel-3568	1885	4	,	,	PUNCT
cjel-3568	1885	5	vermont	vermont	PROPN
cjel-3568	1885	6	senator	senator	PROPN
cjel-3568	1885	7	bernie	bernie	PROPN
cjel-3568	1885	8	sanders	sanders	PROPN
cjel-3568	1885	9	and	and	CCONJ
cjel-3568	1885	10	minnesota	minnesota	PROPN
cjel-3568	1885	11	representative	representative	PROPN
cjel-3568	1885	12	keith	keith	PROPN
cjel-3568	1885	13	ellison	ellison	PROPN
cjel-3568	1885	14	have	have	AUX
cjel-3568	1885	15	sponsored	sponsor	VERB
cjel-3568	1885	16	the	the	DET
cjel-3568	1885	17	end	end	NOUN
cjel-3568	1885	18	polluter	polluter	NOUN
cjel-3568	1885	19	welfare	welfare	NOUN
cjel-3568	1885	20	act	act	NOUN
cjel-3568	1885	21	of	of	ADP
cjel-3568	1885	22	2015	2015	NUM
cjel-3568	1885	23	.	.	PUNCT
cjel-3568	1886	1	see	see	VERB
cjel-3568	1886	2	end	end	NOUN
cjel-3568	1886	3	polluter	polluter	ADJ
cjel-3568	1886	4	welfare	welfare	NOUN
cjel-3568	1886	5	act	act	NOUN
cjel-3568	1886	6	of	of	ADP
cjel-3568	1886	7	2015	2015	NUM
cjel-3568	1886	8	,	,	PUNCT
cjel-3568	1886	9	s.	s.	PROPN
cjel-3568	1886	10	1041	1041	NUM
cjel-3568	1886	11	,	,	PUNCT
cjel-3568	1886	12	114th	114th	PROPN
cjel-3568	1886	13	cong	cong	NOUN
cjel-3568	1886	14	.	.	PUNCT
cjel-3568	1887	1	(	(	PUNCT
cjel-3568	1887	2	2015	2015	NUM
cjel-3568	1887	3	)	)	PUNCT
cjel-3568	1888	1	;	;	PUNCT
cjel-3568	1888	2	end	end	VERB
cjel-3568	1888	3	polluter	polluter	ADJ
cjel-3568	1888	4	welfare	welfare	NOUN
cjel-3568	1888	5	act	act	NOUN
cjel-3568	1888	6	of	of	ADP
cjel-3568	1888	7	2015	2015	NUM
cjel-3568	1888	8	,	,	PUNCT
cjel-3568	1888	9	h.r	h.r	PROPN
cjel-3568	1888	10	.	.	PROPN
cjel-3568	1888	11	1030	1030	NUM
cjel-3568	1888	12	,	,	PUNCT
cjel-3568	1888	13	114th	114th	PROPN
cjel-3568	1888	14	cong	cong	NOUN
cjel-3568	1888	15	.	.	PUNCT
cjel-3568	1889	1	(	(	PUNCT
cjel-3568	1889	2	2015	2015	NUM
cjel-3568	1889	3	)	)	PUNCT
cjel-3568	1889	4	.	.	PUNCT
cjel-3568	1890	1	the	the	DET
cjel-3568	1890	2	bill	bill	NOUN
cjel-3568	1890	3	proposes	propose	VERB
cjel-3568	1890	4	to	to	PART
cjel-3568	1890	5	end	end	VERB
cjel-3568	1890	6	the	the	DET
cjel-3568	1890	7	tax	tax	NOUN
cjel-3568	1890	8	subsidies	subsidy	NOUN
cjel-3568	1890	9	for	for	ADP
cjel-3568	1890	10	oil	oil	NOUN
cjel-3568	1890	11	,	,	PUNCT
cjel-3568	1890	12	natural	natural	ADJ
cjel-3568	1890	13	gas	gas	NOUN
cjel-3568	1890	14	,	,	PUNCT
cjel-3568	1890	15	and	and	CCONJ
cjel-3568	1890	16	coal	coal	NOUN
cjel-3568	1890	17	and	and	CCONJ
cjel-3568	1890	18	includes	include	VERB
cjel-3568	1890	19	a	a	DET
cjel-3568	1890	20	far	far	ADV
cjel-3568	1890	21	more	more	ADV
cjel-3568	1890	22	exhaustive	exhaustive	ADJ
cjel-3568	1890	23	list	list	NOUN
cjel-3568	1890	24	of	of	ADP
cjel-3568	1890	25	the	the	DET
cjel-3568	1890	26	fossil	fossil	NOUN
cjel-3568	1890	27	fuel	fuel	NOUN
cjel-3568	1890	28	subsidies	subsidy	NOUN
cjel-3568	1890	29	to	to	PART
cjel-3568	1890	30	be	be	AUX
cjel-3568	1890	31	eliminated	eliminate	VERB
cjel-3568	1890	32	.	.	PUNCT
cjel-3568	1891	1	the	the	DET
cjel-3568	1891	2	act	act	NOUN
cjel-3568	1891	3	amends	amend	VERB
cjel-3568	1891	4	the	the	DET
cjel-3568	1891	5	internal	internal	PROPN
cjel-3568	1891	6	revenue	revenue	NOUN
cjel-3568	1891	7	code	code	NOUN
cjel-3568	1891	8	to	to	PART
cjel-3568	1891	9	limit	limit	VERB
cjel-3568	1891	10	or	or	CCONJ
cjel-3568	1891	11	repeal	repeal	NOUN
cjel-3568	1891	12	provisions	provision	NOUN
cjel-3568	1891	13	that	that	PRON
cjel-3568	1891	14	incentivize	incentivize	VERB
cjel-3568	1891	15	investment	investment	NOUN
cjel-3568	1891	16	in	in	ADP
cjel-3568	1891	17	fossil	fossil	ADJ
cjel-3568	1891	18	fuels	fuel	NOUN
cjel-3568	1891	19	.	.	PUNCT
cjel-3568	1892	1	the	the	DET
cjel-3568	1892	2	act	act	NOUN
cjel-3568	1892	3	terminates	terminate	VERB
cjel-3568	1892	4	tax	tax	NOUN
cjel-3568	1892	5	credits	credit	NOUN
cjel-3568	1892	6	under	under	ADP
cjel-3568	1892	7	section	section	NOUN
cjel-3568	1892	8	43	43	NUM
cjel-3568	1892	9	(	(	PUNCT
cjel-3568	1892	10	relating	relate	VERB
cjel-3568	1892	11	to	to	ADP
cjel-3568	1892	12	enhanced	enhance	VERB
cjel-3568	1892	13	oil	oil	NOUN
cjel-3568	1892	14	recovery	recovery	NOUN
cjel-3568	1892	15	credit	credit	NOUN
cjel-3568	1892	16	)	)	PUNCT
cjel-3568	1892	17	,	,	PUNCT
cjel-3568	1892	18	section	section	NOUN
cjel-3568	1892	19	45i	45i	NOUN
cjel-3568	1892	20	(	(	PUNCT
cjel-3568	1892	21	relating	relate	VERB
cjel-3568	1892	22	to	to	ADP
cjel-3568	1892	23	credit	credit	NOUN
cjel-3568	1892	24	for	for	ADP
cjel-3568	1892	25	producing	produce	VERB
cjel-3568	1892	26	oil	oil	NOUN
cjel-3568	1892	27	and	and	CCONJ
cjel-3568	1892	28	natural	natural	ADJ
cjel-3568	1892	29	gas	gas	NOUN
cjel-3568	1892	30	from	from	ADP
cjel-3568	1892	31	marginal	marginal	ADJ
cjel-3568	1892	32	wells	well	NOUN
cjel-3568	1892	33	)	)	PUNCT
cjel-3568	1892	34	,	,	PUNCT
cjel-3568	1892	35	section	section	NOUN
cjel-3568	1892	36	45k	45k	NOUN
cjel-3568	1892	37	(	(	PUNCT
cjel-3568	1892	38	relating	relate	VERB
cjel-3568	1892	39	to	to	ADP
cjel-3568	1892	40	credit	credit	NOUN
cjel-3568	1892	41	for	for	ADP
cjel-3568	1892	42	producing	produce	VERB
cjel-3568	1892	43	fuel	fuel	NOUN
cjel-3568	1892	44	from	from	ADP
cjel-3568	1892	45	a	a	DET
cjel-3568	1892	46	nonconventional	nonconventional	ADJ
cjel-3568	1892	47	source	source	NOUN
cjel-3568	1892	48	)	)	PUNCT
cjel-3568	1892	49	,	,	PUNCT
cjel-3568	1892	50	and	and	CCONJ
cjel-3568	1892	51	section	section	NOUN
cjel-3568	1892	52	45q	45q	NOUN
cjel-3568	1892	53	(	(	PUNCT
cjel-3568	1892	54	relating	relate	VERB
cjel-3568	1892	55	to	to	ADP
cjel-3568	1892	56	credit	credit	NOUN
cjel-3568	1892	57	for	for	ADP
cjel-3568	1892	58	carbon	carbon	NOUN
cjel-3568	1892	59	dioxide	dioxide	NOUN
cjel-3568	1892	60	sequestration	sequestration	NOUN
cjel-3568	1892	61	)	)	PUNCT
cjel-3568	1892	62	.	.	PUNCT
cjel-3568	1893	1	it	it	PRON
cjel-3568	1893	2	prevents	prevent	VERB
cjel-3568	1893	3	the	the	DET
cjel-3568	1893	4	certification	certification	NOUN
cjel-3568	1893	5	of	of	ADP
cjel-3568	1893	6	any	any	DET
cjel-3568	1893	7	new	new	ADJ
cjel-3568	1893	8	credits	credit	NOUN
cjel-3568	1893	9	under	under	ADP
cjel-3568	1893	10	section	section	NOUN
cjel-3568	1893	11	48a	48a	NOUN
cjel-3568	1893	12	(	(	PUNCT
cjel-3568	1893	13	relating	relate	VERB
cjel-3568	1893	14	to	to	ADP
cjel-3568	1893	15	qualifying	qualify	VERB
cjel-3568	1893	16	advanced	advanced	ADJ
cjel-3568	1893	17	coal	coal	NOUN
cjel-3568	1893	18	project	project	NOUN
cjel-3568	1893	19	credit	credit	NOUN
cjel-3568	1893	20	)	)	PUNCT
cjel-3568	1893	21	or	or	CCONJ
cjel-3568	1893	22	section	section	NOUN
cjel-3568	1893	23	48b	48b	NOUN
cjel-3568	1893	24	(	(	PUNCT
cjel-3568	1893	25	relating	relate	VERB
cjel-3568	1893	26	to	to	ADP
cjel-3568	1893	27	qualifying	qualify	VERB
cjel-3568	1893	28	gasification	gasification	NOUN
cjel-3568	1893	29	project	project	NOUN
cjel-3568	1893	30	credit	credit	NOUN
cjel-3568	1893	31	)	)	PUNCT
cjel-3568	1893	32	.	.	PUNCT
cjel-3568	1894	1	it	it	PRON
cjel-3568	1894	2	eliminates	eliminate	VERB
cjel-3568	1894	3	deductions	deduction	NOUN
cjel-3568	1894	4	under	under	ADP
cjel-3568	1894	5	section	section	NOUN
cjel-3568	1894	6	193	193	NUM
cjel-3568	1894	7	(	(	PUNCT
cjel-3568	1894	8	deduction	deduction	NOUN
cjel-3568	1894	9	for	for	ADP
cjel-3568	1894	10	tertiary	tertiary	ADJ
cjel-3568	1894	11	injectants	injectant	NOUN
cjel-3568	1894	12	)	)	PUNCT
cjel-3568	1894	13	,	,	PUNCT
cjel-3568	1894	14	section	section	NOUN
cjel-3568	1894	15	199	199	NUM
cjel-3568	1894	16	(	(	PUNCT
cjel-3568	1894	17	deduction	deduction	NOUN
cjel-3568	1894	18	of	of	ADP
cjel-3568	1894	19	a	a	DET
cjel-3568	1894	20	percentage	percentage	NOUN
cjel-3568	1894	21	of	of	ADP
cjel-3568	1894	22	income	income	NOUN
cjel-3568	1894	23	for	for	ADP
cjel-3568	1894	24	oil	oil	NOUN
cjel-3568	1894	25	,	,	PUNCT
cjel-3568	1894	26	natural	natural	ADJ
cjel-3568	1894	27	gas	gas	NOUN
cjel-3568	1894	28	,	,	PUNCT
cjel-3568	1894	29	and	and	CCONJ
cjel-3568	1894	30	coal	coal	NOUN
cjel-3568	1894	31	production	production	NOUN
cjel-3568	1894	32	activities	activity	NOUN
cjel-3568	1894	33	)	)	PUNCT
cjel-3568	1894	34	,	,	PUNCT
cjel-3568	1894	35	section	section	NOUN
cjel-3568	1894	36	263(c	263(c	PROPN
cjel-3568	1894	37	)	)	PUNCT
cjel-3568	1894	38	(	(	PUNCT
cjel-3568	1894	39	expensing	expense	VERB
cjel-3568	1894	40	of	of	ADP
cjel-3568	1894	41	intangible	intangible	ADJ
cjel-3568	1894	42	drilling	drilling	NOUN
cjel-3568	1894	43	and	and	CCONJ
cjel-3568	1894	44	development	development	NOUN
cjel-3568	1894	45	costs	cost	NOUN
cjel-3568	1894	46	)	)	PUNCT
cjel-3568	1894	47	,	,	PUNCT
cjel-3568	1894	48	section	section	NOUN
cjel-3568	1894	49	468	468	NUM
cjel-3568	1894	50	(	(	PUNCT
cjel-3568	1894	51	for	for	ADP
cjel-3568	1894	52	mining	mining	NOUN
cjel-3568	1894	53	and	and	CCONJ
cjel-3568	1894	54	solid	solid	ADJ
cjel-3568	1894	55	waste	waste	NOUN
cjel-3568	1894	56	reclamation	reclamation	NOUN
cjel-3568	1894	57	and	and	CCONJ
cjel-3568	1894	58	closing	closing	NOUN
cjel-3568	1894	59	costs	cost	NOUN
cjel-3568	1894	60	)	)	PUNCT
cjel-3568	1894	61	,	,	PUNCT
cjel-3568	1894	62	section	section	NOUN
cjel-3568	1894	63	613	613	NUM
cjel-3568	1894	64	(	(	PUNCT
cjel-3568	1894	65	percentage	percentage	NOUN
cjel-3568	1894	66	depletion	depletion	NOUN
cjel-3568	1894	67	for	for	ADP
cjel-3568	1894	68	coal	coal	NOUN
cjel-3568	1894	69	and	and	CCONJ
cjel-3568	1894	70	hard	hard	ADJ
cjel-3568	1894	71	mineral	mineral	NOUN
cjel-3568	1894	72	fossil	fossil	NOUN
cjel-3568	1894	73	fuels	fuel	NOUN
cjel-3568	1894	74	)	)	PUNCT
cjel-3568	1894	75	,	,	PUNCT
cjel-3568	1894	76	section	section	NOUN
cjel-3568	1894	77	613a	613a	NUM
cjel-3568	1894	78	(	(	PUNCT
cjel-3568	1894	79	percentage	percentage	NOUN
cjel-3568	1894	80	depletion	depletion	NOUN
cjel-3568	1894	81	for	for	ADP
cjel-3568	1894	82	oil	oil	NOUN
cjel-3568	1894	83	and	and	CCONJ
cjel-3568	1894	84	natural	natural	ADJ
cjel-3568	1894	85	gas	gas	NOUN
cjel-3568	1894	86	properties	property	NOUN
cjel-3568	1894	87	)	)	PUNCT
cjel-3568	1894	88	,	,	PUNCT
cjel-3568	1894	89	and	and	CCONJ
cjel-3568	1894	90	section	section	NOUN
cjel-3568	1894	91	617	617	NUM
cjel-3568	1894	92	(	(	PUNCT
cjel-3568	1894	93	relating	relate	VERB
cjel-3568	1894	94	to	to	ADP
cjel-3568	1894	95	the	the	DET
cjel-3568	1894	96	deduction	deduction	NOUN
cjel-3568	1894	97	and	and	CCONJ
cjel-3568	1894	98	recapture	recapture	NOUN
cjel-3568	1894	99	of	of	ADP
cjel-3568	1894	100	certain	certain	ADJ
cjel-3568	1894	101	mining	mining	NOUN
cjel-3568	1894	102	exploration	exploration	NOUN
cjel-3568	1894	103	expenditures	expenditure	NOUN
cjel-3568	1894	104	)	)	PUNCT
cjel-3568	1894	105	.	.	PUNCT
cjel-3568	1895	1	it	it	PRON
cjel-3568	1895	2	reinstates	reinstate	VERB
cjel-3568	1895	3	the	the	DET
cjel-3568	1895	4	passive	passive	ADJ
cjel-3568	1895	5	activity	activity	NOUN
cjel-3568	1895	6	loss	loss	NOUN
cjel-3568	1895	7	rules	rule	NOUN
cjel-3568	1895	8	for	for	ADP
cjel-3568	1895	9	working	work	VERB
cjel-3568	1895	10	interests	interest	NOUN
cjel-3568	1895	11	in	in	ADP
cjel-3568	1895	12	oil	oil	NOUN
cjel-3568	1895	13	and	and	CCONJ
cjel-3568	1895	14	natural	natural	ADJ
cjel-3568	1895	15	gas	gas	NOUN
cjel-3568	1895	16	property	property	NOUN
cjel-3568	1895	17	by	by	ADP
cjel-3568	1895	18	terminating	terminate	VERB
cjel-3568	1895	19	section	section	NOUN
cjel-3568	1895	20	469(c)(3	469(c)(3	NUM
cjel-3568	1895	21	)	)	PUNCT
cjel-3568	1895	22	and	and	CCONJ
cjel-3568	1895	23	eliminates	eliminate	VERB
cjel-3568	1895	24	a	a	DET
cjel-3568	1895	25	safe	safe	ADJ
cjel-3568	1895	26	harbor	harbor	NOUN
cjel-3568	1895	27	for	for	ADP
cjel-3568	1895	28	arbitrage	arbitrage	NOUN
cjel-3568	1895	29	activities	activity	NOUN
cjel-3568	1895	30	for	for	ADP
cjel-3568	1895	31	prepaid	prepaid	ADJ
cjel-3568	1895	32	natural	natural	ADJ
cjel-3568	1895	33	gas	gas	NOUN
cjel-3568	1895	34	contracts	contract	NOUN
cjel-3568	1895	35	under	under	ADP
cjel-3568	1895	36	section	section	NOUN
cjel-3568	1895	37	148(b)(4	148(b)(4	PROPN
cjel-3568	1895	38	)	)	PUNCT
cjel-3568	1895	39	.	.	PUNCT
cjel-3568	1896	1	it	it	PRON
cjel-3568	1896	2	eliminates	eliminate	VERB
cjel-3568	1896	3	a	a	DET
cjel-3568	1896	4	number	number	NOUN
cjel-3568	1896	5	of	of	ADP
cjel-3568	1896	6	beneficial	beneficial	ADJ
cjel-3568	1896	7	timing	timing	NOUN
cjel-3568	1896	8	provisions	provision	NOUN
cjel-3568	1896	9	,	,	PUNCT
cjel-3568	1896	10	including	include	VERB
cjel-3568	1896	11	section	section	NOUN
cjel-3568	1896	12	39(a)(3	39(a)(3	NUM
cjel-3568	1896	13	)	)	PUNCT
cjel-3568	1896	14	(	(	PUNCT
cjel-3568	1896	15	relating	relate	VERB
cjel-3568	1896	16	to	to	ADP
cjel-3568	1896	17	five	five	NUM
cjel-3568	1896	18	-	-	PUNCT
cjel-3568	1896	19	year	year	NOUN
cjel-3568	1896	20	carryback	carryback	NOUN
cjel-3568	1896	21	for	for	ADP
cjel-3568	1896	22	the	the	DET
cjel-3568	1896	23	marginal	marginal	ADJ
cjel-3568	1896	24	oil	oil	NOUN
cjel-3568	1896	25	and	and	CCONJ
cjel-3568	1896	26	natural	natural	ADJ
cjel-3568	1896	27	gas	gas	NOUN
cjel-3568	1896	28	well	well	NOUN
cjel-3568	1896	29	production	production	NOUN
cjel-3568	1896	30	credit	credit	NOUN
cjel-3568	1896	31	)	)	PUNCT
cjel-3568	1896	32	,	,	PUNCT
cjel-3568	1896	33	section	section	NOUN
cjel-3568	1896	34	168(e)(3	168(e)(3	NOUN
cjel-3568	1896	35	)	)	PUNCT
cjel-3568	1896	36	(	(	PUNCT
cjel-3568	1896	37	relating	relate	VERB
cjel-3568	1896	38	to	to	ADP
cjel-3568	1896	39	class	class	NOUN
cjel-3568	1896	40	life	life	NOUN
cjel-3568	1896	41	of	of	ADP
cjel-3568	1896	42	natural	natural	ADJ
cjel-3568	1896	43	gas	gas	NOUN
cjel-3568	1896	44	gathering	gathering	NOUN
cjel-3568	1896	45	lines	line	NOUN
cjel-3568	1896	46	)	)	PUNCT
cjel-3568	1896	47	,	,	PUNCT
cjel-3568	1896	48	section	section	NOUN
cjel-3568	1896	49	461(i)(2	461(i)(2	NUM
cjel-3568	1896	50	)	)	PUNCT
cjel-3568	1896	51	(	(	PUNCT
cjel-3568	1896	52	allowing	allow	VERB
cjel-3568	1896	53	acceleration	acceleration	NOUN
cjel-3568	1896	54	of	of	ADP
cjel-3568	1896	55	deductions	deduction	NOUN
cjel-3568	1896	56	for	for	ADP
cjel-3568	1896	57	spudding	spud	VERB
cjel-3568	1896	58	of	of	ADP
cjel-3568	1896	59	oil	oil	NOUN
cjel-3568	1896	60	or	or	CCONJ
cjel-3568	1896	61	natural	natural	ADJ
cjel-3568	1896	62	gas	gas	NOUN
cjel-3568	1896	63	wells	well	NOUN
cjel-3568	1896	64	)	)	PUNCT
cjel-3568	1896	65	,	,	PUNCT
cjel-3568	1896	66	section	section	NOUN
cjel-3568	1896	67	169	169	NUM
cjel-3568	1896	68	(	(	PUNCT
cjel-3568	1896	69	relating	relate	VERB
cjel-3568	1896	70	to	to	ADP
cjel-3568	1896	71	amortization	amortization	NOUN
cjel-3568	1896	72	of	of	ADP
cjel-3568	1896	73	pollution	pollution	NOUN
cjel-3568	1896	74	control	control	NOUN
cjel-3568	1896	75	facilities	facility	NOUN
cjel-3568	1896	76	)	)	PUNCT
cjel-3568	1896	77	,	,	PUNCT
cjel-3568	1896	78	and	and	CCONJ
cjel-3568	1896	79	section	section	NOUN
cjel-3568	1896	80	179b	179b	PROPN
cjel-3568	1896	81	(	(	PUNCT
cjel-3568	1896	82	relating	relate	VERB
cjel-3568	1896	83	to	to	ADP
cjel-3568	1896	84	deduction	deduction	NOUN
cjel-3568	1896	85	for	for	ADP
cjel-3568	1896	86	capital	capital	NOUN
cjel-3568	1896	87	costs	cost	NOUN
cjel-3568	1896	88	incurred	incur	VERB
cjel-3568	1896	89	in	in	ADP
cjel-3568	1896	90	complying	comply	VERB
cjel-3568	1896	91	with	with	ADP
cjel-3568	1896	92	environmental	environmental	ADJ
cjel-3568	1896	93	protection	protection	NOUN
cjel-3568	1896	94	agency	agency	NOUN
cjel-3568	1896	95	sulfur	sulfur	NOUN
cjel-3568	1896	96	regulations	regulation	NOUN
cjel-3568	1896	97	)	)	PUNCT
cjel-3568	1896	98	.	.	PUNCT
cjel-3568	1897	1	the	the	DET
cjel-3568	1897	2	amendment	amendment	NOUN
cjel-3568	1897	3	to	to	PART
cjel-3568	1897	4	section	section	NOUN
cjel-3568	1897	5	167(h	167(h	PROPN
cjel-3568	1897	6	)	)	PUNCT
cjel-3568	1897	7	extends	extend	VERB
cjel-3568	1897	8	the	the	DET
cjel-3568	1897	9	cost	cost	NOUN
cjel-3568	1897	10	recovery	recovery	NOUN
cjel-3568	1897	11	period	period	NOUN
cjel-3568	1897	12	from	from	ADP
cjel-3568	1897	13	two	two	NUM
cjel-3568	1897	14	years	year	NOUN
cjel-3568	1897	15	to	to	ADP
cjel-3568	1897	16	seven	seven	NUM
cjel-3568	1897	17	to	to	ADP
cjel-3568	1897	18	eleven	eleven	NUM
cjel-3568	1897	19	.	.	PUNCT
cjel-3568	1898	1	it	it	PRON
cjel-3568	1898	2	eliminates	eliminate	VERB
cjel-3568	1898	3	last	last	ADJ
cjel-3568	1898	4	-	-	PUNCT
cjel-3568	1898	5	in	in	ADP
cjel-3568	1898	6	first	first	ADJ
cjel-3568	1898	7	-	-	PUNCT
cjel-3568	1898	8	out	out	ADP
cjel-3568	1898	9	accounting	accounting	NOUN
cjel-3568	1898	10	practices	practice	NOUN
cjel-3568	1898	11	for	for	ADP
cjel-3568	1898	12	inventories	inventory	NOUN
cjel-3568	1898	13	of	of	ADP
cjel-3568	1898	14	coal	coal	NOUN
cjel-3568	1898	15	,	,	PUNCT
cjel-3568	1898	16	oil	oil	NOUN
cjel-3568	1898	17	,	,	PUNCT
cjel-3568	1898	18	and	and	CCONJ
cjel-3568	1898	19	gas	gas	NOUN
cjel-3568	1898	20	under	under	ADP
cjel-3568	1898	21	section	section	NOUN
cjel-3568	1898	22	472	472	NUM
cjel-3568	1898	23	and	and	CCONJ
cjel-3568	1898	24	section	section	NOUN
cjel-3568	1898	25	473	473	NUM
cjel-3568	1898	26	.	.	PUNCT
cjel-3568	1899	1	it	it	PRON
cjel-3568	1899	2	addresses	address	VERB
cjel-3568	1899	3	preferential	preferential	ADJ
cjel-3568	1899	4	rates	rate	NOUN
cjel-3568	1899	5	.	.	PUNCT
cjel-3568	1900	1	it	it	PRON
cjel-3568	1900	2	eliminates	eliminate	VERB
cjel-3568	1900	3	capital	capital	NOUN
cjel-3568	1900	4	gains	gain	NOUN
cjel-3568	1900	5	treatment	treatment	NOUN
cjel-3568	1900	6	for	for	ADP
cjel-3568	1900	7	royalties	royalty	NOUN
cjel-3568	1900	8	from	from	ADP
cjel-3568	1900	9	coal	coal	NOUN
cjel-3568	1900	10	under	under	ADP
cjel-3568	1900	11	section	section	NOUN
cjel-3568	1900	12	631	631	NUM
cjel-3568	1900	13	and	and	CCONJ
cjel-3568	1900	14	eliminates	eliminate	VERB
cjel-3568	1900	15	use	use	NOUN
cjel-3568	1900	16	of	of	ADP
cjel-3568	1900	17	the	the	DET
cjel-3568	1900	18	foreign	foreign	ADJ
cjel-3568	1900	19	tax	tax	NOUN
cjel-3568	1900	20	credit	credit	NOUN
cjel-3568	1900	21	for	for	ADP
cjel-3568	1900	22	sums	sum	NOUN
cjel-3568	1900	23	paid	pay	VERB
cjel-3568	1900	24	to	to	ADP
cjel-3568	1900	25	foreign	foreign	ADJ
cjel-3568	1900	26	sovereigns	sovereign	NOUN
cjel-3568	1900	27	in	in	ADP
cjel-3568	1900	28	connection	connection	NOUN
cjel-3568	1900	29	with	with	ADP
cjel-3568	1900	30	oil	oil	NOUN
cjel-3568	1900	31	,	,	PUNCT
cjel-3568	1900	32	natural	natural	ADJ
cjel-3568	1900	33	gas	gas	NOUN
cjel-3568	1900	34	,	,	PUNCT
cjel-3568	1900	35	and	and	CCONJ
cjel-3568	1900	36	coal	coal	NOUN
cjel-3568	1900	37	extraction	extraction	NOUN
cjel-3568	1900	38	and	and	CCONJ
cjel-3568	1900	39	production	production	NOUN
cjel-3568	1900	40	.	.	PUNCT
cjel-3568	1901	1	the	the	DET
cjel-3568	1901	2	act	act	NOUN
cjel-3568	1901	3	also	also	ADV
cjel-3568	1901	4	repeals	repeal	VERB
cjel-3568	1901	5	the	the	DET
cjel-3568	1901	6	corporate	corporate	ADJ
cjel-3568	1901	7	income	income	NOUN
cjel-3568	1901	8	tax	tax	NOUN
cjel-3568	1901	9	exemption	exemption	NOUN
cjel-3568	1901	10	for	for	ADP
cjel-3568	1901	11	publicly	publicly	ADV
cjel-3568	1901	12	traded	trade	VERB
cjel-3568	1901	13	partnerships	partnership	NOUN
cjel-3568	1901	14	with	with	ADP
cjel-3568	1901	15	qualifying	qualify	VERB
cjel-3568	1901	16	income	income	NOUN
cjel-3568	1901	17	and	and	CCONJ
cjel-3568	1901	18	gains	gain	NOUN
cjel-3568	1901	19	from	from	ADP
cjel-3568	1901	20	activities	activity	NOUN
cjel-3568	1901	21	relating	relate	VERB
cjel-3568	1901	22	to	to	ADP
cjel-3568	1901	23	fossil	fossil	ADJ
cjel-3568	1901	24	fuels	fuel	NOUN
cjel-3568	1901	25	and	and	CCONJ
cjel-3568	1901	26	eliminates	eliminate	VERB
cjel-3568	1901	27	accelerated	accelerate	VERB
cjel-3568	1901	28	depreciation	depreciation	NOUN
cjel-3568	1901	29	for	for	ADP
cjel-3568	1901	30	property	property	NOUN
cjel-3568	1901	31	that	that	PRON
cjel-3568	1901	32	is	be	AUX
cjel-3568	1901	33	receiving	receive	VERB
cjel-3568	1901	34	a	a	DET
cjel-3568	1901	35	tax	tax	NOUN
cjel-3568	1901	36	subsidy	subsidy	NOUN
cjel-3568	1901	37	for	for	ADP
cjel-3568	1901	38	fossil	fossil	NOUN
cjel-3568	1901	39	fuel	fuel	NOUN
cjel-3568	1901	40	production	production	NOUN
cjel-3568	1901	41	.	.	PUNCT
cjel-3568	1902	1	the	the	DET
cjel-3568	1902	2	bill	bill	NOUN
cjel-3568	1902	3	would	would	AUX
cjel-3568	1902	4	also	also	ADV
cjel-3568	1902	5	change	change	VERB
cjel-3568	1902	6	a	a	DET
cjel-3568	1902	7	number	number	NOUN
cjel-3568	1902	8	of	of	ADP
cjel-3568	1902	9	the	the	DET
cjel-3568	1902	10	excise	excise	NOUN
cjel-3568	1902	11	taxes	taxis	NOUN
cjel-3568	1902	12	on	on	ADP
cjel-3568	1902	13	gasoline	gasoline	NOUN
cjel-3568	1902	14	and	and	CCONJ
cjel-3568	1902	15	create	create	VERB
cjel-3568	1902	16	additional	additional	ADJ
cjel-3568	1902	17	new	new	ADJ
cjel-3568	1902	18	taxes	taxis	NOUN
cjel-3568	1902	19	.	.	PUNCT
cjel-3568	1903	1	based	base	VERB
cjel-3568	1903	2	on	on	ADP
cjel-3568	1903	3	the	the	DET
cjel-3568	1903	4	number	number	NOUN
cjel-3568	1903	5	of	of	ADP
cjel-3568	1903	6	industries	industry	NOUN
cjel-3568	1903	7	that	that	PRON
cjel-3568	1903	8	currently	currently	ADV
cjel-3568	1903	9	enjoy	enjoy	VERB
cjel-3568	1903	10	these	these	DET
cjel-3568	1903	11	subsidies	subsidy	NOUN
cjel-3568	1903	12	and	and	CCONJ
cjel-3568	1903	13	the	the	DET
cjel-3568	1903	14	current	current	ADJ
cjel-3568	1903	15	composition	composition	NOUN
cjel-3568	1903	16	of	of	ADP
cjel-3568	1903	17	congress	congress	PROPN
cjel-3568	1903	18	,	,	PUNCT
cjel-3568	1903	19	however	however	ADV
cjel-3568	1903	20	,	,	PUNCT
cjel-3568	1903	21	this	this	DET
cjel-3568	1903	22	bill	bill	NOUN
cjel-3568	1903	23	is	be	AUX
cjel-3568	1903	24	likely	likely	ADJ
cjel-3568	1903	25	to	to	PART
cjel-3568	1903	26	suffer	suffer	VERB
cjel-3568	1903	27	the	the	DET
cjel-3568	1903	28	same	same	ADJ
cjel-3568	1903	29	fate	fate	NOUN
cjel-3568	1903	30	as	as	SCONJ
cjel-3568	1903	31	the	the	DET
cjel-3568	1903	32	repeal	repeal	NOUN
cjel-3568	1903	33	big	big	ADJ
cjel-3568	1903	34	oil	oil	NOUN
cjel-3568	1903	35	tax	tax	NOUN
cjel-3568	1903	36	subsidies	subsidy	NOUN
cjel-3568	1903	37	act	act	VERB
cjel-3568	1903	38	and	and	CCONJ
cjel-3568	1903	39	die	die	VERB
cjel-3568	1903	40	in	in	ADP
cjel-3568	1903	41	congress	congress	PROPN
cjel-3568	1903	42	.	.	PUNCT
cjel-3568	1904	1	govtrack.us	govtrack.us	X
cjel-3568	1904	2	estimates	estimate	VERB
cjel-3568	1904	3	that	that	SCONJ
cjel-3568	1904	4	the	the	DET
cjel-3568	1904	5	bill	bill	NOUN
cjel-3568	1904	6	has	have	VERB
cjel-3568	1904	7	a	a	DET
cjel-3568	1904	8	two	two	NUM
cjel-3568	1904	9	percent	percent	NOUN
cjel-3568	1904	10	chance	chance	NOUN
cjel-3568	1904	11	of	of	ADP
cjel-3568	1904	12	being	be	AUX
cjel-3568	1904	13	enacted	enact	VERB
cjel-3568	1904	14	.	.	PUNCT
cjel-3568	1905	1	see	see	VERB
cjel-3568	1905	2	s.	s.	PROPN
cjel-3568	1905	3	1041	1041	NUM
cjel-3568	1905	4	:	:	PUNCT
cjel-3568	1905	5	end	end	VERB
cjel-3568	1905	6	polluter	polluter	ADJ
cjel-3568	1905	7	welfare	welfare	NOUN
cjel-3568	1905	8	act	act	NOUN
cjel-3568	1905	9	of	of	ADP
cjel-3568	1905	10	2015	2015	NUM
cjel-3568	1905	11	,	,	PUNCT
cjel-3568	1905	12	govtrack	govtrack	NOUN
cjel-3568	1905	13	,	,	PUNCT
cjel-3568	1905	14	https://www.govtrack.us/	https://www.govtrack.us/	PROPN
cjel-3568	1905	15	congress	congress	PROPN
cjel-3568	1905	16	/	/	SYM
cjel-3568	1905	17	bills/114	bills/114	NOUN
cjel-3568	1905	18	/	/	SYM
cjel-3568	1905	19	s1041	s1041	NOUN
cjel-3568	1906	1	[	[	X
cjel-3568	1906	2	https://perma.cc/93rj-kkkw	https://perma.cc/93rj-kkkw	X
cjel-3568	1906	3	]	]	X
cjel-3568	1906	4	(	(	PUNCT
cjel-3568	1906	5	last	last	ADV
cjel-3568	1906	6	visited	visit	VERB
cjel-3568	1906	7	jan	jan	PROPN
cjel-3568	1906	8	.	.	PROPN
cjel-3568	1906	9	4	4	NUM
cjel-3568	1906	10	,	,	PUNCT
cjel-3568	1906	11	2016	2016	NUM
cjel-3568	1906	12	)	)	PUNCT
cjel-3568	1906	13	.	.	PUNCT
cjel-3568	1907	1	132	132	NUM
cjel-3568	1907	2	columbia	columbia	PROPN
cjel-3568	1907	3	journal	journal	PROPN
cjel-3568	1907	4	of	of	ADP
cjel-3568	1907	5	environmental	environmental	ADJ
cjel-3568	1907	6	law	law	NOUN
cjel-3568	1908	1	[	[	X
cjel-3568	1908	2	vol	vol	NOUN
cjel-3568	1908	3	.	.	PUNCT
cjel-3568	1909	1	41:1	41:1	NUM
cjel-3568	1909	2	in	in	ADP
cjel-3568	1909	3	2012	2012	NUM
cjel-3568	1909	4	senator	senator	NOUN
cjel-3568	1909	5	chris	chris	PROPN
cjel-3568	1909	6	coons	coons	PROPN
cjel-3568	1909	7	of	of	ADP
cjel-3568	1909	8	delaware	delaware	PROPN
cjel-3568	1909	9	proposed	propose	VERB
cjel-3568	1909	10	the	the	DET
cjel-3568	1909	11	master	master	NOUN
cjel-3568	1909	12	limited	limit	VERB
cjel-3568	1909	13	partnerships	partnership	NOUN
cjel-3568	1909	14	parity	parity	NOUN
cjel-3568	1909	15	act	act	NOUN
cjel-3568	1909	16	to	to	PART
cjel-3568	1909	17	expand	expand	VERB
cjel-3568	1909	18	the	the	DET
cjel-3568	1909	19	definition	definition	NOUN
cjel-3568	1909	20	of	of	ADP
cjel-3568	1909	21	qualifying	qualify	VERB
cjel-3568	1909	22	income	income	NOUN
cjel-3568	1909	23	to	to	PART
cjel-3568	1909	24	permit	permit	VERB
cjel-3568	1909	25	renewable	renewable	ADJ
cjel-3568	1909	26	energy	energy	NOUN
cjel-3568	1909	27	projects	project	NOUN
cjel-3568	1909	28	to	to	PART
cjel-3568	1909	29	be	be	AUX
cjel-3568	1909	30	financed	finance	VERB
cjel-3568	1909	31	under	under	ADP
cjel-3568	1909	32	section	section	NOUN
cjel-3568	1909	33	7704(c	7704(c	NOUN
cjel-3568	1909	34	)	)	PUNCT
cjel-3568	1909	35	as	as	SCONJ
cjel-3568	1909	36	publicly	publicly	ADV
cjel-3568	1909	37	traded	trade	VERB
cjel-3568	1909	38	partnerships.437	partnerships.437	NUM
cjel-3568	1909	39	the	the	DET
cjel-3568	1909	40	bill	bill	NOUN
cjel-3568	1909	41	would	would	AUX
cjel-3568	1909	42	permit	permit	VERB
cjel-3568	1909	43	renewable	renewable	ADJ
cjel-3568	1909	44	energy	energy	NOUN
cjel-3568	1909	45	businesses	business	NOUN
cjel-3568	1909	46	to	to	PART
cjel-3568	1909	47	gain	gain	VERB
cjel-3568	1909	48	access	access	NOUN
cjel-3568	1909	49	to	to	ADP
cjel-3568	1909	50	the	the	DET
cjel-3568	1909	51	financing	financing	NOUN
cjel-3568	1909	52	structures	structure	NOUN
cjel-3568	1909	53	available	available	ADJ
cjel-3568	1909	54	to	to	PART
cjel-3568	1909	55	fossil	fossil	VERB
cjel-3568	1909	56	fuels.438	fuels.438	PRON
cjel-3568	1909	57	the	the	DET
cjel-3568	1909	58	bill	bill	NOUN
cjel-3568	1909	59	died	die	VERB
cjel-3568	1909	60	in	in	ADP
cjel-3568	1909	61	2012	2012	NUM
cjel-3568	1909	62	,	,	PUNCT
cjel-3568	1909	63	but	but	CCONJ
cjel-3568	1909	64	was	be	AUX
cjel-3568	1909	65	reintroduced	reintroduce	VERB
cjel-3568	1909	66	in	in	ADP
cjel-3568	1909	67	2013439	2013439	NUM
cjel-3568	1909	68	and	and	CCONJ
cjel-3568	1909	69	2015.440	2015.440	NUM
cjel-3568	1909	70	currently	currently	ADV
cjel-3568	1909	71	,	,	PUNCT
cjel-3568	1909	72	the	the	DET
cjel-3568	1909	73	exemption	exemption	NOUN
cjel-3568	1909	74	from	from	ADP
cjel-3568	1909	75	the	the	DET
cjel-3568	1909	76	corporate	corporate	ADJ
cjel-3568	1909	77	tax	tax	NOUN
cjel-3568	1909	78	under	under	ADP
cjel-3568	1909	79	section	section	NOUN
cjel-3568	1909	80	7704(c	7704(c	NOUN
cjel-3568	1909	81	)	)	PUNCT
cjel-3568	1909	82	is	be	AUX
cjel-3568	1909	83	available	available	ADJ
cjel-3568	1909	84	only	only	ADV
cjel-3568	1909	85	for	for	ADP
cjel-3568	1909	86	publicly	publicly	ADV
cjel-3568	1909	87	traded	trade	VERB
cjel-3568	1909	88	partnerships	partnership	NOUN
cjel-3568	1909	89	with	with	ADP
cjel-3568	1909	90	income	income	NOUN
cjel-3568	1909	91	from	from	ADP
cjel-3568	1909	92	“	"	PUNCT
cjel-3568	1909	93	exhaustible	exhaustible	ADJ
cjel-3568	1909	94	”	"	PUNCT
cjel-3568	1909	95	natural	natural	ADJ
cjel-3568	1909	96	resources	resource	NOUN
cjel-3568	1909	97	as	as	SCONJ
cjel-3568	1909	98	defined	define	VERB
cjel-3568	1909	99	in	in	ADP
cjel-3568	1909	100	section	section	NOUN
cjel-3568	1909	101	613.441	613.441	NUM
cjel-3568	1909	102	the	the	DET
cjel-3568	1909	103	act	act	NOUN
cjel-3568	1909	104	would	would	AUX
cjel-3568	1909	105	eliminate	eliminate	VERB
cjel-3568	1909	106	this	this	DET
cjel-3568	1909	107	reference	reference	NOUN
cjel-3568	1909	108	so	so	SCONJ
cjel-3568	1909	109	that	that	SCONJ
cjel-3568	1909	110	the	the	DET
cjel-3568	1909	111	definition	definition	NOUN
cjel-3568	1909	112	of	of	ADP
cjel-3568	1909	113	“	"	PUNCT
cjel-3568	1909	114	qualified	qualified	ADJ
cjel-3568	1909	115	income	income	NOUN
cjel-3568	1909	116	”	"	PUNCT
cjel-3568	1909	117	would	would	AUX
cjel-3568	1909	118	include	include	VERB
cjel-3568	1909	119	revenues	revenue	NOUN
cjel-3568	1909	120	from	from	ADP
cjel-3568	1909	121	wind	wind	NOUN
cjel-3568	1909	122	,	,	PUNCT
cjel-3568	1909	123	solar	solar	ADJ
cjel-3568	1909	124	,	,	PUNCT
cjel-3568	1909	125	and	and	CCONJ
cjel-3568	1909	126	other	other	ADJ
cjel-3568	1909	127	energy	energy	NOUN
cjel-3568	1909	128	technologies	technology	NOUN
cjel-3568	1909	129	currently	currently	ADV
cjel-3568	1909	130	subsidized	subsidize	VERB
cjel-3568	1909	131	under	under	ADP
cjel-3568	1909	132	the	the	DET
cjel-3568	1909	133	itc	itc	PROPN
cjel-3568	1909	134	and	and	CCONJ
cjel-3568	1909	135	ptc,442	ptc,442	PROPN
cjel-3568	1909	136	which	which	PRON
cjel-3568	1909	137	do	do	AUX
cjel-3568	1909	138	not	not	PART
cjel-3568	1909	139	otherwise	otherwise	ADV
cjel-3568	1909	140	qualify	qualify	VERB
cjel-3568	1909	141	as	as	ADP
cjel-3568	1909	142	“	"	PUNCT
cjel-3568	1909	143	exhaustible	exhaustible	ADJ
cjel-3568	1909	144	”	"	PUNCT
cjel-3568	1909	145	natural	natural	ADJ
cjel-3568	1909	146	resources.443	resources.443	NOUN
cjel-3568	1909	147	by	by	ADP
cjel-3568	1909	148	expanding	expand	VERB
cjel-3568	1909	149	the	the	DET
cjel-3568	1909	150	definition	definition	NOUN
cjel-3568	1909	151	of	of	ADP
cjel-3568	1909	152	“	"	PUNCT
cjel-3568	1909	153	qualifying	qualify	VERB
cjel-3568	1909	154	income	income	NOUN
cjel-3568	1909	155	”	"	PUNCT
cjel-3568	1909	156	for	for	ADP
cjel-3568	1909	157	publicly	publicly	ADV
cjel-3568	1909	158	traded	trade	VERB
cjel-3568	1909	159	partnerships	partnership	NOUN
cjel-3568	1909	160	to	to	PART
cjel-3568	1909	161	include	include	VERB
cjel-3568	1909	162	income	income	NOUN
cjel-3568	1909	163	from	from	ADP
cjel-3568	1909	164	alternative	alternative	ADJ
cjel-3568	1909	165	energy	energy	NOUN
cjel-3568	1909	166	resources	resource	NOUN
cjel-3568	1909	167	,	,	PUNCT
cjel-3568	1909	168	the	the	DET
cjel-3568	1909	169	bill	bill	NOUN
cjel-3568	1909	170	seeks	seek	VERB
cjel-3568	1909	171	to	to	PART
cjel-3568	1909	172	allow	allow	VERB
cjel-3568	1909	173	investors	investor	NOUN
cjel-3568	1909	174	in	in	ADP
cjel-3568	1909	175	green	green	ADJ
cjel-3568	1909	176	energy	energy	NOUN
cjel-3568	1909	177	to	to	PART
cjel-3568	1909	178	enjoy	enjoy	VERB
cjel-3568	1909	179	the	the	DET
cjel-3568	1909	180	tax	tax	NOUN
cjel-3568	1909	181	shield	shield	NOUN
cjel-3568	1909	182	currently	currently	ADV
cjel-3568	1909	183	enjoyed	enjoy	VERB
cjel-3568	1909	184	by	by	ADP
cjel-3568	1909	185	investors	investor	NOUN
cjel-3568	1909	186	in	in	ADP
cjel-3568	1909	187	fossil	fossil	ADJ
cjel-3568	1909	188	fuels.444	fuels.444	ADJ
cjel-3568	1909	189	437	437	NUM
cjel-3568	1909	190	.	.	PUNCT
cjel-3568	1910	1	s.	s.	PROPN
cjel-3568	1910	2	3275	3275	NUM
cjel-3568	1910	3	,	,	PUNCT
cjel-3568	1910	4	112th	112th	PROPN
cjel-3568	1910	5	cong	cong	NOUN
cjel-3568	1910	6	.	.	PUNCT
cjel-3568	1911	1	(	(	PUNCT
cjel-3568	1911	2	2012	2012	NUM
cjel-3568	1911	3	)	)	PUNCT
cjel-3568	1911	4	(	(	PUNCT
cjel-3568	1911	5	“	"	PUNCT
cjel-3568	1911	6	a	a	DET
cjel-3568	1911	7	bill	bill	NOUN
cjel-3568	1911	8	to	to	PART
cjel-3568	1911	9	amend	amend	VERB
cjel-3568	1911	10	the	the	DET
cjel-3568	1911	11	internal	internal	ADJ
cjel-3568	1911	12	revenue	revenue	NOUN
cjel-3568	1911	13	code	code	NOUN
cjel-3568	1911	14	of	of	ADP
cjel-3568	1911	15	1986	1986	NUM
cjel-3568	1911	16	to	to	PART
cjel-3568	1911	17	extend	extend	VERB
cjel-3568	1911	18	the	the	DET
cjel-3568	1911	19	publicly	publicly	ADV
cjel-3568	1911	20	traded	trade	VERB
cjel-3568	1911	21	partnership	partnership	NOUN
cjel-3568	1911	22	ownership	ownership	NOUN
cjel-3568	1911	23	structure	structure	NOUN
cjel-3568	1911	24	to	to	ADP
cjel-3568	1911	25	energy	energy	NOUN
cjel-3568	1911	26	power	power	NOUN
cjel-3568	1911	27	generation	generation	NOUN
cjel-3568	1911	28	projects	project	NOUN
cjel-3568	1911	29	and	and	CCONJ
cjel-3568	1911	30	transportation	transportation	NOUN
cjel-3568	1911	31	fuels	fuel	NOUN
cjel-3568	1911	32	,	,	PUNCT
cjel-3568	1911	33	and	and	CCONJ
cjel-3568	1911	34	for	for	ADP
cjel-3568	1911	35	other	other	ADJ
cjel-3568	1911	36	purposes	purpose	NOUN
cjel-3568	1911	37	.	.	PUNCT
cjel-3568	1911	38	”	"	PUNCT
cjel-3568	1911	39	)	)	PUNCT
cjel-3568	1911	40	;	;	PUNCT
cjel-3568	1911	41	see	see	VERB
cjel-3568	1911	42	also	also	ADV
cjel-3568	1911	43	chris	chris	PROPN
cjel-3568	1911	44	coons	coons	PROPN
cjel-3568	1911	45	,	,	PUNCT
cjel-3568	1911	46	master	master	NOUN
cjel-3568	1911	47	limited	limit	VERB
cjel-3568	1911	48	partnerships	partnership	NOUN
cjel-3568	1911	49	parity	parity	NOUN
cjel-3568	1911	50	act	act	PROPN
cjel-3568	1911	51	,	,	PUNCT
cjel-3568	1911	52	u.s	u.s	PROPN
cjel-3568	1911	53	.	.	PROPN
cjel-3568	1911	54	senate	senate	PROPN
cjel-3568	1911	55	,	,	PUNCT
cjel-3568	1911	56	http://www.coons.senate.gov/mlp	http://www.coons.senate.gov/mlp	VERB
cjel-3568	1912	1	[	[	X
cjel-3568	1912	2	http://perma.cc/hh9b-ugrw	http://perma.cc/hh9b-ugrw	X
cjel-3568	1912	3	]	]	X
cjel-3568	1912	4	(	(	PUNCT
cjel-3568	1912	5	last	last	ADV
cjel-3568	1912	6	visited	visit	VERB
cjel-3568	1912	7	nov	nov	PROPN
cjel-3568	1912	8	.	.	PROPN
cjel-3568	1912	9	28	28	NUM
cjel-3568	1912	10	,	,	PUNCT
cjel-3568	1912	11	2015	2015	NUM
cjel-3568	1912	12	)	)	PUNCT
cjel-3568	1912	13	.	.	PUNCT
cjel-3568	1913	1	438	438	NUM
cjel-3568	1913	2	.	.	PUNCT
cjel-3568	1913	3	coons	coon	NOUN
cjel-3568	1913	4	,	,	PUNCT
cjel-3568	1913	5	supra	supra	PROPN
cjel-3568	1913	6	note	note	NOUN
cjel-3568	1913	7	437	437	NUM
cjel-3568	1913	8	.	.	PUNCT
cjel-3568	1914	1	in	in	ADP
cjel-3568	1914	2	other	other	ADJ
cjel-3568	1914	3	words	word	NOUN
cjel-3568	1914	4	,	,	PUNCT
cjel-3568	1914	5	this	this	DET
cjel-3568	1914	6	expansion	expansion	NOUN
cjel-3568	1914	7	would	would	AUX
cjel-3568	1914	8	offer	offer	VERB
cjel-3568	1914	9	renewable	renewable	ADJ
cjel-3568	1914	10	energy	energy	NOUN
cjel-3568	1914	11	businesses	business	NOUN
cjel-3568	1914	12	the	the	DET
cjel-3568	1914	13	opportunity	opportunity	NOUN
cjel-3568	1914	14	to	to	PART
cjel-3568	1914	15	organize	organize	VERB
cjel-3568	1914	16	under	under	ADP
cjel-3568	1914	17	a	a	DET
cjel-3568	1914	18	publicly	publicly	ADV
cjel-3568	1914	19	traded	trade	VERB
cjel-3568	1914	20	partnership	partnership	NOUN
cjel-3568	1914	21	structure	structure	NOUN
cjel-3568	1914	22	and	and	CCONJ
cjel-3568	1914	23	therefore	therefore	ADV
cjel-3568	1914	24	receive	receive	VERB
cjel-3568	1914	25	the	the	DET
cjel-3568	1914	26	favorable	favorable	ADJ
cjel-3568	1914	27	tax	tax	NOUN
cjel-3568	1914	28	consequences	consequence	NOUN
cjel-3568	1914	29	discussed	discuss	VERB
cjel-3568	1914	30	earlier	early	ADV
cjel-3568	1914	31	.	.	PUNCT
cjel-3568	1915	1	see	see	VERB
cjel-3568	1915	2	i	i	PRON
cjel-3568	1915	3	d.	d.	PROPN
cjel-3568	1915	4	439	439	NUM
cjel-3568	1915	5	.	.	PUNCT
cjel-3568	1916	1	see	see	VERB
cjel-3568	1916	2	press	press	NOUN
cjel-3568	1916	3	release	release	NOUN
cjel-3568	1916	4	,	,	PUNCT
cjel-3568	1916	5	u.s	u.s	PROPN
cjel-3568	1916	6	.	.	PROPN
cjel-3568	1916	7	senator	senator	PROPN
cjel-3568	1916	8	christopher	christopher	PROPN
cjel-3568	1916	9	coons	coons	PROPN
cjel-3568	1916	10	,	,	PUNCT
cjel-3568	1916	11	senators	senator	NOUN
cjel-3568	1916	12	coons	coon	NOUN
cjel-3568	1916	13	,	,	PUNCT
cjel-3568	1916	14	moran	moran	PROPN
cjel-3568	1916	15	,	,	PUNCT
cjel-3568	1916	16	stabenow	stabenow	PROPN
cjel-3568	1916	17	and	and	CCONJ
cjel-3568	1916	18	murkowski	murkowski	PROPN
cjel-3568	1916	19	re	re	ADJ
cjel-3568	1916	20	-	-	ADJ
cjel-3568	1916	21	introduce	introduce	ADJ
cjel-3568	1916	22	bill	bill	NOUN
cjel-3568	1916	23	to	to	PART
cjel-3568	1916	24	level	level	VERB
cjel-3568	1916	25	the	the	DET
cjel-3568	1916	26	playing	play	VERB
cjel-3568	1916	27	field	field	NOUN
cjel-3568	1916	28	for	for	ADP
cjel-3568	1916	29	renewable	renewable	ADJ
cjel-3568	1916	30	energy	energy	NOUN
cjel-3568	1916	31	technologies	technology	NOUN
cjel-3568	1916	32	(	(	PUNCT
cjel-3568	1916	33	april	april	PROPN
cjel-3568	1916	34	24	24	NUM
cjel-3568	1916	35	,	,	PUNCT
cjel-3568	1916	36	2013	2013	NUM
cjel-3568	1916	37	)	)	PUNCT
cjel-3568	1916	38	,	,	PUNCT
cjel-3568	1916	39	http://www.coons.senate.gov/newsroom/releases/release/	http://www.coons.senate.gov/newsroom/releases/release/	PROPN
cjel-3568	1916	40	senators	senator	NOUN
cjel-3568	1916	41	-	-	PUNCT
cjel-3568	1916	42	coons	coons	PROPN
cjel-3568	1916	43	-	-	PUNCT
cjel-3568	1916	44	moran	moran	NOUN
cjel-3568	1916	45	-	-	PUNCT
cjel-3568	1916	46	stabenow	stabenow	NOUN
cjel-3568	1916	47	-	-	PUNCT
cjel-3568	1916	48	and	and	CCONJ
cjel-3568	1916	49	-	-	PUNCT
cjel-3568	1916	50	murkowski	murkowski	NOUN
cjel-3568	1916	51	-	-	PUNCT
cjel-3568	1916	52	re	re	NOUN
cjel-3568	1916	53	-	-	ADJ
cjel-3568	1916	54	introduce	introduce	ADJ
cjel-3568	1916	55	-	-	PUNCT
cjel-3568	1916	56	bill	bill	NOUN
cjel-3568	1916	57	-	-	PUNCT
cjel-3568	1916	58	to	to	ADP
cjel-3568	1916	59	-	-	PUNCT
cjel-3568	1916	60	level	level	NOUN
cjel-3568	1916	61	-	-	PUNCT
cjel-3568	1916	62	the	the	DET
cjel-3568	1916	63	-	-	PUNCT
cjel-3568	1916	64	playing	playing	NOUN
cjel-3568	1916	65	-	-	PUNCT
cjel-3568	1916	66	field	field	NOUN
cjel-3568	1916	67	-	-	PUNCT
cjel-3568	1916	68	forrenewable	forrenewable	ADJ
cjel-3568	1916	69	-	-	PUNCT
cjel-3568	1916	70	energy	energy	NOUN
cjel-3568	1916	71	-	-	PUNCT
cjel-3568	1916	72	technologies	technology	NOUN
cjel-3568	1916	73	[	[	X
cjel-3568	1916	74	http://perma.cc/2d7r-65e2	http://perma.cc/2d7r-65e2	X
cjel-3568	1916	75	]	]	X
cjel-3568	1916	76	.	.	PUNCT
cjel-3568	1917	1	440	440	NUM
cjel-3568	1917	2	.	.	PUNCT
cjel-3568	1918	1	see	see	VERB
cjel-3568	1918	2	master	master	PROPN
cjel-3568	1918	3	limited	limit	VERB
cjel-3568	1918	4	partnerships	partnership	NOUN
cjel-3568	1918	5	parity	parity	NOUN
cjel-3568	1918	6	act	act	NOUN
cjel-3568	1918	7	of	of	ADP
cjel-3568	1918	8	2015	2015	NUM
cjel-3568	1918	9	,	,	PUNCT
cjel-3568	1918	10	s.	s.	PROPN
cjel-3568	1918	11	1656	1656	NUM
cjel-3568	1918	12	,	,	PUNCT
cjel-3568	1918	13	114th	114th	PROPN
cjel-3568	1918	14	cong	cong	NOUN
cjel-3568	1918	15	.	.	PUNCT
cjel-3568	1919	1	(	(	PUNCT
cjel-3568	1919	2	2015	2015	NUM
cjel-3568	1919	3	)	)	PUNCT
cjel-3568	1919	4	.	.	PUNCT
cjel-3568	1920	1	441	441	NUM
cjel-3568	1920	2	.	.	PUNCT
cjel-3568	1920	3	i.r.c	i.r.c	NOUN
cjel-3568	1920	4	.	.	PUNCT
cjel-3568	1921	1	§	§	PROPN
cjel-3568	1921	2	7704(d)(1)(g	7704(d)(1)(g	NUM
cjel-3568	1921	3	)	)	PUNCT
cjel-3568	1921	4	(	(	PUNCT
cjel-3568	1921	5	2012	2012	NUM
cjel-3568	1921	6	)	)	PUNCT
cjel-3568	1921	7	.	.	PUNCT
cjel-3568	1922	1	442	442	NUM
cjel-3568	1922	2	.	.	PUNCT
cjel-3568	1923	1	this	this	PRON
cjel-3568	1923	2	includes	include	VERB
cjel-3568	1923	3	wind	wind	NOUN
cjel-3568	1923	4	,	,	PUNCT
cjel-3568	1923	5	closed	closed	ADJ
cjel-3568	1923	6	-	-	PUNCT
cjel-3568	1923	7	loop	loop	NOUN
cjel-3568	1923	8	and	and	CCONJ
cjel-3568	1923	9	open	open	ADJ
cjel-3568	1923	10	-	-	PUNCT
cjel-3568	1923	11	loop	loop	NOUN
cjel-3568	1923	12	biomass	biomass	NOUN
cjel-3568	1923	13	,	,	PUNCT
cjel-3568	1923	14	geothermal	geothermal	NOUN
cjel-3568	1923	15	,	,	PUNCT
cjel-3568	1923	16	solar	solar	ADJ
cjel-3568	1923	17	,	,	PUNCT
cjel-3568	1923	18	municipal	municipal	ADJ
cjel-3568	1923	19	solid	solid	ADJ
cjel-3568	1923	20	waste	waste	NOUN
cjel-3568	1923	21	,	,	PUNCT
cjel-3568	1923	22	hydropower	hydropower	NOUN
cjel-3568	1923	23	,	,	PUNCT
cjel-3568	1923	24	marine	marine	ADJ
cjel-3568	1923	25	and	and	CCONJ
cjel-3568	1923	26	hydrokinetic	hydrokinetic	ADJ
cjel-3568	1923	27	power	power	NOUN
cjel-3568	1923	28	,	,	PUNCT
cjel-3568	1923	29	fuel	fuel	NOUN
cjel-3568	1923	30	cells	cell	NOUN
cjel-3568	1923	31	,	,	PUNCT
cjel-3568	1923	32	and	and	CCONJ
cjel-3568	1923	33	geothermal	geothermal	ADJ
cjel-3568	1923	34	heat	heat	NOUN
cjel-3568	1923	35	power	power	NOUN
cjel-3568	1923	36	.	.	PUNCT
cjel-3568	1924	1	the	the	DET
cjel-3568	1924	2	act	act	NOUN
cjel-3568	1924	3	would	would	AUX
cjel-3568	1924	4	also	also	ADV
cjel-3568	1924	5	allow	allow	VERB
cjel-3568	1924	6	cellulosic	cellulosic	NOUN
cjel-3568	1924	7	biodiesel	biodiesel	NOUN
cjel-3568	1924	8	fuels	fuel	NOUN
cjel-3568	1924	9	to	to	PART
cjel-3568	1924	10	qualify	qualify	VERB
cjel-3568	1924	11	.	.	PUNCT
cjel-3568	1925	1	s.	s.	PROPN
cjel-3568	1925	2	1656	1656	NUM
cjel-3568	1925	3	.	.	PUNCT
cjel-3568	1926	1	443	443	NUM
cjel-3568	1926	2	.	.	PUNCT
cjel-3568	1927	1	renewable	renewable	ADJ
cjel-3568	1927	2	energy	energy	NOUN
cjel-3568	1927	3	transmission	transmission	NOUN
cjel-3568	1927	4	projects	project	NOUN
cjel-3568	1927	5	are	be	AUX
cjel-3568	1927	6	currently	currently	ADV
cjel-3568	1927	7	using	use	VERB
cjel-3568	1927	8	the	the	DET
cjel-3568	1927	9	publicly	publicly	ADV
cjel-3568	1927	10	traded	trade	VERB
cjel-3568	1927	11	partnership	partnership	NOUN
cjel-3568	1927	12	form	form	NOUN
cjel-3568	1927	13	to	to	PART
cjel-3568	1927	14	attract	attract	VERB
cjel-3568	1927	15	capital	capital	NOUN
cjel-3568	1927	16	.	.	PUNCT
cjel-3568	1928	1	444	444	NUM
cjel-3568	1928	2	.	.	PUNCT
cjel-3568	1929	1	while	while	SCONJ
cjel-3568	1929	2	some	some	DET
cjel-3568	1929	3	advocates	advocate	NOUN
cjel-3568	1929	4	suggest	suggest	VERB
cjel-3568	1929	5	that	that	SCONJ
cjel-3568	1929	6	this	this	PRON
cjel-3568	1929	7	would	would	AUX
cjel-3568	1929	8	democratize	democratize	VERB
cjel-3568	1929	9	the	the	DET
cjel-3568	1929	10	pool	pool	NOUN
cjel-3568	1929	11	of	of	ADP
cjel-3568	1929	12	renewable	renewable	ADJ
cjel-3568	1929	13	energy	energy	NOUN
cjel-3568	1929	14	investors	investor	NOUN
cjel-3568	1929	15	by	by	ADP
cjel-3568	1929	16	allowing	allow	VERB
cjel-3568	1929	17	taxpayers	taxpayer	NOUN
cjel-3568	1929	18	to	to	PART
cjel-3568	1929	19	invest	invest	VERB
cjel-3568	1929	20	in	in	ADP
cjel-3568	1929	21	publicly	publicly	ADV
cjel-3568	1929	22	traded	trade	VERB
cjel-3568	1929	23	partnerships	partnership	NOUN
cjel-3568	1929	24	,	,	PUNCT
cjel-3568	1929	25	few	few	ADJ
cjel-3568	1929	26	members	member	NOUN
cjel-3568	1929	27	of	of	ADP
cjel-3568	1929	28	the	the	DET
cjel-3568	1929	29	public	public	NOUN
cjel-3568	1929	30	would	would	AUX
cjel-3568	1929	31	actually	actually	ADV
cjel-3568	1929	32	meet	meet	VERB
cjel-3568	1929	33	the	the	DET
cjel-3568	1929	34	rules	rule	NOUN
cjel-3568	1929	35	to	to	PART
cjel-3568	1929	36	become	become	VERB
cjel-3568	1929	37	investors	investor	NOUN
cjel-3568	1929	38	because	because	SCONJ
cjel-3568	1929	39	of	of	ADP
cjel-3568	1929	40	passive	passive	ADJ
cjel-3568	1929	41	activity	activity	NOUN
cjel-3568	1929	42	loss	loss	NOUN
cjel-3568	1929	43	rules	rule	NOUN
cjel-3568	1929	44	.	.	PUNCT
cjel-3568	1930	1	the	the	DET
cjel-3568	1930	2	tax	tax	NOUN
cjel-3568	1930	3	reform	reform	PROPN
cjel-3568	1930	4	act	act	NOUN
cjel-3568	1930	5	of	of	ADP
cjel-3568	1930	6	1986	1986	NUM
cjel-3568	1930	7	introduced	introduce	VERB
cjel-3568	1930	8	the	the	DET
cjel-3568	1930	9	passive	passive	ADJ
cjel-3568	1930	10	activity	activity	NOUN
cjel-3568	1930	11	loss	loss	NOUN
cjel-3568	1930	12	rules	rule	NOUN
cjel-3568	1930	13	.	.	PUNCT
cjel-3568	1931	1	see	see	VERB
cjel-3568	1931	2	i.r.c	i.r.c	NOUN
cjel-3568	1931	3	.	.	PUNCT
cjel-3568	1932	1	§	§	PROPN
cjel-3568	1932	2	469	469	NUM
cjel-3568	1932	3	(	(	PUNCT
cjel-3568	1932	4	supp	supp	PROPN
cjel-3568	1932	5	.	.	PUNCT
cjel-3568	1932	6	2014	2014	NUM
cjel-3568	1932	7	)	)	PUNCT
cjel-3568	1932	8	;	;	PUNCT
cjel-3568	1932	9	see	see	VERB
cjel-3568	1932	10	also	also	ADV
cjel-3568	1932	11	sherlock	sherlock	PROPN
cjel-3568	1932	12	&	&	CCONJ
cjel-3568	1932	13	keightley	keightley	PROPN
cjel-3568	1932	14	,	,	PUNCT
cjel-3568	1932	15	supra	supra	PROPN
cjel-3568	1932	16	note	note	PROPN
cjel-3568	1932	17	157	157	NUM
cjel-3568	1932	18	,	,	PUNCT
cjel-3568	1932	19	at	at	ADP
cjel-3568	1932	20	21	21	NUM
cjel-3568	1932	21	.	.	PUNCT
cjel-3568	1933	1	these	these	DET
cjel-3568	1933	2	rules	rule	NOUN
cjel-3568	1933	3	prevent	prevent	VERB
cjel-3568	1933	4	investors	investor	NOUN
cjel-3568	1933	5	from	from	ADP
cjel-3568	1933	6	using	use	VERB
cjel-3568	1933	7	operating	operate	VERB
cjel-3568	1933	8	loss	loss	NOUN
cjel-3568	1933	9	deductions	deduction	NOUN
cjel-3568	1933	10	from	from	ADP
cjel-3568	1933	11	businesses	business	NOUN
cjel-3568	1933	12	in	in	ADP
cjel-3568	1933	13	which	which	PRON
cjel-3568	1933	14	they	they	PRON
cjel-3568	1933	15	are	be	AUX
cjel-3568	1933	16	not	not	PART
cjel-3568	1933	17	materially	materially	ADV
cjel-3568	1933	18	participating	participate	VERB
cjel-3568	1933	19	to	to	PART
cjel-3568	1933	20	offset	offset	VERB
cjel-3568	1933	21	their	their	PRON
cjel-3568	1933	22	income	income	NOUN
cjel-3568	1933	23	from	from	ADP
cjel-3568	1933	24	employment	employment	NOUN
cjel-3568	1933	25	or	or	CCONJ
cjel-3568	1933	26	other	other	ADJ
cjel-3568	1933	27	businesses	business	NOUN
cjel-3568	1933	28	in	in	ADP
cjel-3568	1933	29	which	which	PRON
cjel-3568	1933	30	2016	2016	NUM
cjel-3568	1933	31	]	]	PUNCT
cjel-3568	1933	32	picking	pick	VERB
cjel-3568	1933	33	winners	winner	NOUN
cjel-3568	1933	34	and	and	CCONJ
cjel-3568	1933	35	losers	loser	NOUN
cjel-3568	1933	36	133	133	NUM
cjel-3568	1933	37	the	the	DET
cjel-3568	1933	38	bill	bill	NOUN
cjel-3568	1933	39	was	be	AUX
cjel-3568	1933	40	bolstered	bolster	VERB
cjel-3568	1933	41	by	by	ADP
cjel-3568	1933	42	a	a	DET
cjel-3568	1933	43	report	report	NOUN
cjel-3568	1933	44	from	from	ADP
cjel-3568	1933	45	the	the	DET
cjel-3568	1933	46	joint	joint	ADJ
cjel-3568	1933	47	committee	committee	NOUN
cjel-3568	1933	48	on	on	ADP
cjel-3568	1933	49	taxation	taxation	NOUN
cjel-3568	1933	50	indicating	indicate	VERB
cjel-3568	1933	51	that	that	SCONJ
cjel-3568	1933	52	the	the	DET
cjel-3568	1933	53	revenue	revenue	NOUN
cjel-3568	1933	54	cost	cost	NOUN
cjel-3568	1933	55	of	of	ADP
cjel-3568	1933	56	this	this	DET
cjel-3568	1933	57	expansion	expansion	NOUN
cjel-3568	1933	58	would	would	AUX
cjel-3568	1933	59	not	not	PART
cjel-3568	1933	60	be	be	AUX
cjel-3568	1933	61	significant.445	significant.445	NOUN
cjel-3568	1933	62	the	the	DET
cjel-3568	1933	63	master	master	NOUN
cjel-3568	1933	64	limited	limit	VERB
cjel-3568	1933	65	partnerships	partnership	NOUN
cjel-3568	1933	66	parity	parity	NOUN
cjel-3568	1933	67	act	act	NOUN
cjel-3568	1933	68	would	would	AUX
cjel-3568	1933	69	be	be	AUX
cjel-3568	1933	70	an	an	DET
cjel-3568	1933	71	improvement	improvement	NOUN
cjel-3568	1933	72	over	over	ADP
cjel-3568	1933	73	the	the	DET
cjel-3568	1933	74	current	current	ADJ
cjel-3568	1933	75	tax	tax	NOUN
cjel-3568	1933	76	credit	credit	NOUN
cjel-3568	1933	77	regime	regime	NOUN
cjel-3568	1933	78	in	in	ADP
cjel-3568	1933	79	terms	term	NOUN
cjel-3568	1933	80	of	of	ADP
cjel-3568	1933	81	liquidity	liquidity	NOUN
cjel-3568	1933	82	,	,	PUNCT
cjel-3568	1933	83	marketability	marketability	NOUN
cjel-3568	1933	84	,	,	PUNCT
cjel-3568	1933	85	information	information	NOUN
cjel-3568	1933	86	costs	cost	NOUN
cjel-3568	1933	87	,	,	PUNCT
cjel-3568	1933	88	transaction	transaction	NOUN
cjel-3568	1933	89	costs	cost	NOUN
cjel-3568	1933	90	,	,	PUNCT
cjel-3568	1933	91	and	and	CCONJ
cjel-3568	1933	92	legislative	legislative	ADJ
cjel-3568	1933	93	certainty	certainty	NOUN
cjel-3568	1933	94	for	for	ADP
cjel-3568	1933	95	renewable	renewable	ADJ
cjel-3568	1933	96	energy	energy	NOUN
cjel-3568	1933	97	investors	investor	NOUN
cjel-3568	1933	98	.	.	PUNCT
cjel-3568	1934	1	however	however	ADV
cjel-3568	1934	2	,	,	PUNCT
cjel-3568	1934	3	while	while	SCONJ
cjel-3568	1934	4	the	the	DET
cjel-3568	1934	5	publicly	publicly	ADV
cjel-3568	1934	6	traded	trade	VERB
cjel-3568	1934	7	partnership	partnership	NOUN
cjel-3568	1934	8	form	form	NOUN
cjel-3568	1934	9	would	would	AUX
cjel-3568	1934	10	be	be	AUX
cjel-3568	1934	11	valuable	valuable	ADJ
cjel-3568	1934	12	for	for	ADP
cjel-3568	1934	13	providing	provide	VERB
cjel-3568	1934	14	long	long	ADJ
cjel-3568	1934	15	-	-	PUNCT
cjel-3568	1934	16	term	term	NOUN
cjel-3568	1934	17	financing	financing	NOUN
cjel-3568	1934	18	after	after	SCONJ
cjel-3568	1934	19	renewable	renewable	ADJ
cjel-3568	1934	20	energy	energy	NOUN
cjel-3568	1934	21	facilities	facility	NOUN
cjel-3568	1934	22	have	have	AUX
cjel-3568	1934	23	already	already	ADV
cjel-3568	1934	24	been	be	AUX
cjel-3568	1934	25	constructed	construct	VERB
cjel-3568	1934	26	,	,	PUNCT
cjel-3568	1934	27	and	and	CCONJ
cjel-3568	1934	28	operating	operating	NOUN
cjel-3568	1934	29	and	and	CCONJ
cjel-3568	1934	30	the	the	DET
cjel-3568	1934	31	key	key	ADJ
cjel-3568	1934	32	risks	risk	NOUN
cjel-3568	1934	33	have	have	AUX
cjel-3568	1934	34	passed	pass	VERB
cjel-3568	1934	35	,	,	PUNCT
cjel-3568	1934	36	the	the	DET
cjel-3568	1934	37	form	form	NOUN
cjel-3568	1934	38	is	be	AUX
cjel-3568	1934	39	not	not	PART
cjel-3568	1934	40	designed	design	VERB
cjel-3568	1934	41	to	to	PART
cjel-3568	1934	42	provide	provide	VERB
cjel-3568	1934	43	start	start	VERB
cjel-3568	1934	44	-	-	PUNCT
cjel-3568	1934	45	up	up	ADP
cjel-3568	1934	46	capital	capital	NOUN
cjel-3568	1934	47	to	to	PART
cjel-3568	1934	48	renewable	renewable	VERB
cjel-3568	1934	49	energy	energy	NOUN
cjel-3568	1934	50	projects	project	NOUN
cjel-3568	1934	51	when	when	SCONJ
cjel-3568	1934	52	it	it	PRON
cjel-3568	1934	53	is	be	AUX
cjel-3568	1934	54	needed	need	VERB
cjel-3568	1934	55	,	,	PUNCT
cjel-3568	1934	56	from	from	ADP
cjel-3568	1934	57	concept	concept	NOUN
cjel-3568	1934	58	through	through	ADP
cjel-3568	1934	59	the	the	DET
cjel-3568	1934	60	completion	completion	NOUN
cjel-3568	1934	61	of	of	ADP
cjel-3568	1934	62	the	the	DET
cjel-3568	1934	63	construction	construction	NOUN
cjel-3568	1934	64	process	process	NOUN
cjel-3568	1934	65	.	.	PUNCT
cjel-3568	1935	1	furthermore	furthermore	ADV
cjel-3568	1935	2	,	,	PUNCT
cjel-3568	1935	3	questions	question	NOUN
cjel-3568	1935	4	associated	associate	VERB
cjel-3568	1935	5	with	with	ADP
cjel-3568	1935	6	technology	technology	NOUN
cjel-3568	1935	7	risk	risk	NOUN
cjel-3568	1935	8	remain	remain	VERB
cjel-3568	1935	9	for	for	ADP
cjel-3568	1935	10	several	several	ADJ
cjel-3568	1935	11	types	type	NOUN
cjel-3568	1935	12	of	of	ADP
cjel-3568	1935	13	subsidized	subsidized	ADJ
cjel-3568	1935	14	energy	energy	NOUN
cjel-3568	1935	15	facilities	facility	NOUN
cjel-3568	1935	16	.	.	PUNCT
cjel-3568	1936	1	while	while	SCONJ
cjel-3568	1936	2	wind	wind	NOUN
cjel-3568	1936	3	and	and	CCONJ
cjel-3568	1936	4	solar	solar	ADJ
cjel-3568	1936	5	power	power	NOUN
cjel-3568	1936	6	have	have	AUX
cjel-3568	1936	7	reduced	reduce	VERB
cjel-3568	1936	8	their	their	PRON
cjel-3568	1936	9	technology	technology	NOUN
cjel-3568	1936	10	risk	risk	NOUN
cjel-3568	1936	11	over	over	ADP
cjel-3568	1936	12	time	time	NOUN
cjel-3568	1936	13	,	,	PUNCT
cjel-3568	1936	14	a	a	DET
cjel-3568	1936	15	number	number	NOUN
cjel-3568	1936	16	of	of	ADP
cjel-3568	1936	17	the	the	DET
cjel-3568	1936	18	technologies	technology	NOUN
cjel-3568	1936	19	included	include	VERB
cjel-3568	1936	20	in	in	ADP
cjel-3568	1936	21	that	that	DET
cjel-3568	1936	22	proposed	propose	VERB
cjel-3568	1936	23	legislation	legislation	NOUN
cjel-3568	1936	24	have	have	VERB
cjel-3568	1936	25	not	not	PART
cjel-3568	1936	26	.	.	PUNCT
cjel-3568	1937	1	the	the	DET
cjel-3568	1937	2	bill	bill	NOUN
cjel-3568	1937	3	currently	currently	ADV
cjel-3568	1937	4	includes	include	VERB
cjel-3568	1937	5	support	support	NOUN
cjel-3568	1937	6	for	for	ADP
cjel-3568	1937	7	clean	clean	ADJ
cjel-3568	1937	8	coal	coal	NOUN
cjel-3568	1937	9	and	and	CCONJ
cjel-3568	1937	10	carbon	carbon	NOUN
cjel-3568	1937	11	sequestration.446	sequestration.446	NOUN
cjel-3568	1937	12	these	these	PRON
cjel-3568	1937	13	are	be	AUX
cjel-3568	1937	14	untested	untested	ADJ
cjel-3568	1937	15	,	,	PUNCT
cjel-3568	1937	16	unproven	unproven	ADJ
cjel-3568	1937	17	technologies	technology	NOUN
cjel-3568	1937	18	with	with	ADP
cjel-3568	1937	19	they	they	PRON
cjel-3568	1937	20	are	be	AUX
cjel-3568	1937	21	actively	actively	ADV
cjel-3568	1937	22	engaged	engage	VERB
cjel-3568	1937	23	.	.	PUNCT
cjel-3568	1938	1	see	see	VERB
cjel-3568	1938	2	i.r.c	i.r.c	NOUN
cjel-3568	1938	3	.	.	PUNCT
cjel-3568	1939	1	§	§	PROPN
cjel-3568	1939	2	469	469	NUM
cjel-3568	1939	3	.	.	PUNCT
cjel-3568	1939	4	publicly	publicly	ADV
cjel-3568	1939	5	traded	trade	VERB
cjel-3568	1939	6	partnerships	partnership	NOUN
cjel-3568	1939	7	have	have	AUX
cjel-3568	1939	8	fostered	foster	VERB
cjel-3568	1939	9	investment	investment	NOUN
cjel-3568	1939	10	in	in	ADP
cjel-3568	1939	11	passive	passive	ADJ
cjel-3568	1939	12	activities	activity	NOUN
cjel-3568	1939	13	;	;	PUNCT
cjel-3568	1939	14	consequently	consequently	ADV
cjel-3568	1939	15	,	,	PUNCT
cjel-3568	1939	16	the	the	DET
cjel-3568	1939	17	use	use	NOUN
cjel-3568	1939	18	of	of	ADP
cjel-3568	1939	19	losses	loss	NOUN
cjel-3568	1939	20	passed	pass	VERB
cjel-3568	1939	21	through	through	ADP
cjel-3568	1939	22	to	to	ADP
cjel-3568	1939	23	investors	investor	NOUN
cjel-3568	1939	24	may	may	AUX
cjel-3568	1939	25	have	have	AUX
cjel-3568	1939	26	been	be	AUX
cjel-3568	1939	27	limited	limit	VERB
cjel-3568	1939	28	by	by	ADP
cjel-3568	1939	29	the	the	DET
cjel-3568	1939	30	passive	passive	ADJ
cjel-3568	1939	31	activity	activity	NOUN
cjel-3568	1939	32	loss	loss	NOUN
cjel-3568	1939	33	rules	rule	NOUN
cjel-3568	1939	34	.	.	PUNCT
cjel-3568	1940	1	losses	loss	NOUN
cjel-3568	1940	2	can	can	AUX
cjel-3568	1940	3	be	be	AUX
cjel-3568	1940	4	netted	net	VERB
cjel-3568	1940	5	against	against	ADP
cjel-3568	1940	6	the	the	DET
cjel-3568	1940	7	income	income	NOUN
cjel-3568	1940	8	of	of	ADP
cjel-3568	1940	9	other	other	ADJ
cjel-3568	1940	10	passive	passive	ADJ
cjel-3568	1940	11	activities	activity	NOUN
cjel-3568	1940	12	,	,	PUNCT
cjel-3568	1940	13	but	but	CCONJ
cjel-3568	1940	14	unused	unused	ADJ
cjel-3568	1940	15	losses	loss	NOUN
cjel-3568	1940	16	must	must	AUX
cjel-3568	1940	17	be	be	AUX
cjel-3568	1940	18	carried	carry	VERB
cjel-3568	1940	19	forward	forward	ADV
cjel-3568	1940	20	and	and	CCONJ
cjel-3568	1940	21	they	they	PRON
cjel-3568	1940	22	can	can	AUX
cjel-3568	1940	23	not	not	PART
cjel-3568	1940	24	be	be	AUX
cjel-3568	1940	25	netted	net	VERB
cjel-3568	1940	26	against	against	ADP
cjel-3568	1940	27	investment	investment	NOUN
cjel-3568	1940	28	interest	interest	NOUN
cjel-3568	1940	29	.	.	PUNCT
cjel-3568	1941	1	see	see	VERB
cjel-3568	1941	2	i.r.c	i.r.c	NOUN
cjel-3568	1941	3	.	.	PUNCT
cjel-3568	1942	1	§	§	PROPN
cjel-3568	1942	2	469	469	NUM
cjel-3568	1942	3	.	.	PUNCT
cjel-3568	1942	4	working	work	VERB
cjel-3568	1942	5	interests	interest	NOUN
cjel-3568	1942	6	in	in	ADP
cjel-3568	1942	7	oil	oil	NOUN
cjel-3568	1942	8	and	and	CCONJ
cjel-3568	1942	9	gas	gas	NOUN
cjel-3568	1942	10	businesses	business	NOUN
cjel-3568	1942	11	enjoy	enjoy	VERB
cjel-3568	1942	12	an	an	DET
cjel-3568	1942	13	exemption	exemption	NOUN
cjel-3568	1942	14	from	from	ADP
cjel-3568	1942	15	the	the	DET
cjel-3568	1942	16	passive	passive	ADJ
cjel-3568	1942	17	activity	activity	NOUN
cjel-3568	1942	18	loss	loss	NOUN
cjel-3568	1942	19	rules	rule	NOUN
cjel-3568	1942	20	.	.	PUNCT
cjel-3568	1943	1	see	see	VERB
cjel-3568	1943	2	i	i	PRON
cjel-3568	1943	3	d.	d.	PROPN
cjel-3568	1943	4	445	445	NUM
cjel-3568	1943	5	.	.	PUNCT
cjel-3568	1944	1	see	see	VERB
cjel-3568	1944	2	staff	staff	NOUN
cjel-3568	1944	3	of	of	ADP
cjel-3568	1944	4	joint	joint	ADJ
cjel-3568	1944	5	comm	comm	NOUN
cjel-3568	1944	6	.	.	PUNCT
cjel-3568	1945	1	on	on	ADP
cjel-3568	1945	2	taxation	taxation	NOUN
cjel-3568	1945	3	,	,	PUNCT
cjel-3568	1945	4	jcs-3	jcs-3	NOUN
cjel-3568	1945	5	-	-	SYM
cjel-3568	1945	6	10	10	NUM
cjel-3568	1945	7	,	,	PUNCT
cjel-3568	1945	8	estimates	estimate	NOUN
cjel-3568	1945	9	of	of	ADP
cjel-3568	1945	10	federal	federal	ADJ
cjel-3568	1945	11	tax	tax	NOUN
cjel-3568	1945	12	expenditures	expenditure	NOUN
cjel-3568	1945	13	for	for	ADP
cjel-3568	1945	14	fiscal	fiscal	ADJ
cjel-3568	1945	15	years	year	NOUN
cjel-3568	1945	16	2010–2014	2010–2014	NUM
cjel-3568	1945	17	,	,	PUNCT
cjel-3568	1945	18	at	at	ADP
cjel-3568	1945	19	tbl.1	tbl.1	PROPN
cjel-3568	1945	20	(	(	PUNCT
cjel-3568	1945	21	dec	dec	PROPN
cjel-3568	1945	22	.	.	PROPN
cjel-3568	1945	23	15	15	NUM
cjel-3568	1945	24	,	,	PUNCT
cjel-3568	1945	25	2010	2010	NUM
cjel-3568	1945	26	)	)	PUNCT
cjel-3568	1945	27	.	.	PUNCT
cjel-3568	1946	1	currently	currently	ADV
cjel-3568	1946	2	,	,	PUNCT
cjel-3568	1946	3	the	the	DET
cjel-3568	1946	4	revenue	revenue	NOUN
cjel-3568	1946	5	loss	loss	NOUN
cjel-3568	1946	6	associated	associate	VERB
cjel-3568	1946	7	with	with	ADP
cjel-3568	1946	8	publicly	publicly	ADV
cjel-3568	1946	9	traded	trade	VERB
cjel-3568	1946	10	partnerships	partnership	NOUN
cjel-3568	1946	11	serving	serve	VERB
cjel-3568	1946	12	the	the	DET
cjel-3568	1946	13	fossil	fossil	NOUN
cjel-3568	1946	14	fuel	fuel	NOUN
cjel-3568	1946	15	energy	energy	NOUN
cjel-3568	1946	16	industry	industry	NOUN
cjel-3568	1946	17	is	be	AUX
cjel-3568	1946	18	estimated	estimate	VERB
cjel-3568	1946	19	to	to	PART
cjel-3568	1946	20	be	be	AUX
cjel-3568	1946	21	$	$	SYM
cjel-3568	1946	22	7.8	7.8	NUM
cjel-3568	1946	23	billion	billion	NUM
cjel-3568	1946	24	for	for	ADP
cjel-3568	1946	25	the	the	DET
cjel-3568	1946	26	period	period	NOUN
cjel-3568	1946	27	between	between	ADP
cjel-3568	1946	28	2012	2012	NUM
cjel-3568	1946	29	and	and	CCONJ
cjel-3568	1946	30	2017	2017	NUM
cjel-3568	1946	31	.	.	PUNCT
cjel-3568	1947	1	the	the	DET
cjel-3568	1947	2	budgetary	budgetary	ADJ
cjel-3568	1947	3	cost	cost	NOUN
cjel-3568	1947	4	of	of	ADP
cjel-3568	1947	5	the	the	DET
cjel-3568	1947	6	itc	itc	PROPN
cjel-3568	1947	7	,	,	PUNCT
cjel-3568	1947	8	ptc	ptc	PROPN
cjel-3568	1947	9	,	,	PUNCT
cjel-3568	1947	10	and	and	CCONJ
cjel-3568	1947	11	arra	arra	PROPN
cjel-3568	1947	12	section	section	PROPN
cjel-3568	1947	13	1613	1613	NUM
cjel-3568	1947	14	grant	grant	NOUN
cjel-3568	1947	15	-	-	PUNCT
cjel-3568	1947	16	in	in	ADP
cjel-3568	1947	17	-	-	PUNCT
cjel-3568	1947	18	lieu	lieu	NOUN
cjel-3568	1947	19	program	program	NOUN
cjel-3568	1947	20	is	be	AUX
cjel-3568	1947	21	$	$	SYM
cjel-3568	1947	22	8.5	8.5	NUM
cjel-3568	1947	23	billion	billion	NUM
cjel-3568	1947	24	for	for	ADP
cjel-3568	1947	25	that	that	DET
cjel-3568	1947	26	period	period	NOUN
cjel-3568	1947	27	.	.	PUNCT
cjel-3568	1948	1	see	see	VERB
cjel-3568	1948	2	felix	felix	PROPN
cjel-3568	1948	3	mormann	mormann	PROPN
cjel-3568	1948	4	,	,	PUNCT
cjel-3568	1948	5	dan	dan	PROPN
cjel-3568	1948	6	reicher	reicher	PROPN
cjel-3568	1948	7	&	&	CCONJ
cjel-3568	1948	8	mark	mark	PROPN
cjel-3568	1948	9	muro	muro	PROPN
cjel-3568	1948	10	,	,	PUNCT
cjel-3568	1948	11	clean	clean	ADJ
cjel-3568	1948	12	energy	energy	NOUN
cjel-3568	1948	13	scores	score	NOUN
cjel-3568	1948	14	a	a	DET
cjel-3568	1948	15	success	success	NOUN
cjel-3568	1948	16	with	with	ADP
cjel-3568	1948	17	the	the	DET
cjel-3568	1948	18	master	master	NOUN
cjel-3568	1948	19	limited	limit	VERB
cjel-3568	1948	20	partnership	partnership	NOUN
cjel-3568	1948	21	parity	parity	NOUN
cjel-3568	1948	22	act	act	PROPN
cjel-3568	1948	23	,	,	PUNCT
cjel-3568	1948	24	brookings	brookings	PROPN
cjel-3568	1948	25	(	(	PUNCT
cjel-3568	1948	26	dec	dec	PROPN
cjel-3568	1948	27	.	.	PROPN
cjel-3568	1948	28	19	19	NUM
cjel-3568	1948	29	,	,	PUNCT
cjel-3568	1948	30	2013	2013	NUM
cjel-3568	1948	31	)	)	PUNCT
cjel-3568	1948	32	,	,	PUNCT
cjel-3568	1948	33	http://www.brookings.edu/	http://www.brookings.edu/	VERB
cjel-3568	1948	34	research	research	NOUN
cjel-3568	1948	35	/	/	SYM
cjel-3568	1948	36	opinions/2013/12/19	opinions/2013/12/19	NOUN
cjel-3568	1948	37	-	-	PUNCT
cjel-3568	1948	38	clean	clean	ADJ
cjel-3568	1948	39	-	-	PUNCT
cjel-3568	1948	40	energy	energy	NOUN
cjel-3568	1948	41	-	-	PUNCT
cjel-3568	1948	42	mormann	mormann	NOUN
cjel-3568	1948	43	-	-	PUNCT
cjel-3568	1948	44	reicher	reicher	NOUN
cjel-3568	1948	45	-	-	PUNCT
cjel-3568	1948	46	muro	muro	NOUN
cjel-3568	1949	1	[	[	X
cjel-3568	1949	2	https://perma.cc/	https://perma.cc/	VERB
cjel-3568	1949	3	yl7p	yl7p	PROPN
cjel-3568	1949	4	-	-	PUNCT
cjel-3568	1949	5	u8gn	u8gn	NOUN
cjel-3568	1949	6	]	]	X
cjel-3568	1949	7	(	(	PUNCT
cjel-3568	1949	8	“	"	PUNCT
cjel-3568	1949	9	last	last	ADJ
cjel-3568	1949	10	month	month	NOUN
cjel-3568	1949	11	,	,	PUNCT
cjel-3568	1949	12	the	the	DET
cjel-3568	1949	13	jct	jct	NOUN
cjel-3568	1949	14	gave	give	VERB
cjel-3568	1949	15	the	the	DET
cjel-3568	1949	16	mlp	mlp	NOUN
cjel-3568	1949	17	parity	parity	NOUN
cjel-3568	1949	18	act	act	VERB
cjel-3568	1949	19	a	a	DET
cjel-3568	1949	20	big	big	ADJ
cjel-3568	1949	21	leg	leg	NOUN
cjel-3568	1949	22	up	up	ADP
cjel-3568	1949	23	by	by	ADP
cjel-3568	1949	24	scoring	score	VERB
cjel-3568	1949	25	its	its	PRON
cjel-3568	1949	26	revenue	revenue	NOUN
cjel-3568	1949	27	impact	impact	NOUN
cjel-3568	1949	28	at	at	ADP
cjel-3568	1949	29	just	just	ADV
cjel-3568	1949	30	$	$	SYM
cjel-3568	1949	31	307	307	NUM
cjel-3568	1949	32	million	million	NUM
cjel-3568	1949	33	over	over	ADP
cjel-3568	1949	34	5	5	NUM
cjel-3568	1949	35	years	year	NOUN
cjel-3568	1949	36	and	and	CCONJ
cjel-3568	1949	37	$	$	SYM
cjel-3568	1949	38	1.3	1.3	NUM
cjel-3568	1949	39	billion	billion	NUM
cjel-3568	1949	40	over	over	ADP
cjel-3568	1949	41	10	10	NUM
cjel-3568	1949	42	years	year	NOUN
cjel-3568	1949	43	.	.	PUNCT
cjel-3568	1950	1	by	by	ADP
cjel-3568	1950	2	way	way	NOUN
cjel-3568	1950	3	of	of	ADP
cjel-3568	1950	4	comparison	comparison	NOUN
cjel-3568	1950	5	,	,	PUNCT
cjel-3568	1950	6	the	the	DET
cjel-3568	1950	7	jct	jct	NOUN
cjel-3568	1950	8	forecasts	forecast	VERB
cjel-3568	1950	9	existing	exist	VERB
cjel-3568	1950	10	fossil	fossil	NOUN
cjel-3568	1950	11	energy	energy	NOUN
cjel-3568	1950	12	mlps	mlp	NOUN
cjel-3568	1950	13	to	to	PART
cjel-3568	1950	14	cost	cost	VERB
cjel-3568	1950	15	the	the	DET
cjel-3568	1950	16	federal	federal	ADJ
cjel-3568	1950	17	budget	budget	NOUN
cjel-3568	1950	18	$	$	SYM
cjel-3568	1950	19	6.7	6.7	NUM
cjel-3568	1950	20	billion	billion	NUM
cjel-3568	1950	21	and	and	CCONJ
cjel-3568	1950	22	tax	tax	NOUN
cjel-3568	1950	23	credit	credit	NOUN
cjel-3568	1950	24	support	support	NOUN
cjel-3568	1950	25	for	for	ADP
cjel-3568	1950	26	renewable	renewable	ADJ
cjel-3568	1950	27	energy	energy	NOUN
cjel-3568	1950	28	to	to	PART
cjel-3568	1950	29	cost	cost	VERB
cjel-3568	1950	30	$	$	SYM
cjel-3568	1950	31	12.6	12.6	NUM
cjel-3568	1950	32	billion	billion	NUM
cjel-3568	1950	33	over	over	ADP
cjel-3568	1950	34	the	the	DET
cjel-3568	1950	35	next	next	ADJ
cjel-3568	1950	36	five	five	NUM
cjel-3568	1950	37	years	year	NOUN
cjel-3568	1950	38	.	.	PUNCT
cjel-3568	1950	39	.	.	PUNCT
cjel-3568	1950	40	.	.	PUNCT
cjel-3568	1950	41	.	.	PUNCT
cjel-3568	1951	1	[	[	X
cjel-3568	1951	2	l]ooking	l]ooke	VERB
cjel-3568	1951	3	at	at	ADP
cjel-3568	1951	4	jct	jct	PROPN
cjel-3568	1951	5	’s	’s	PART
cjel-3568	1951	6	scoring	scoring	NOUN
cjel-3568	1951	7	for	for	ADP
cjel-3568	1951	8	the	the	DET
cjel-3568	1951	9	second	second	ADJ
cjel-3568	1951	10	five	five	NUM
cjel-3568	1951	11	-	-	PUNCT
cjel-3568	1951	12	year	year	NOUN
cjel-3568	1951	13	period	period	NOUN
cjel-3568	1951	14	,	,	PUNCT
cjel-3568	1951	15	the	the	DET
cjel-3568	1951	16	projected	project	VERB
cjel-3568	1951	17	cost	cost	NOUN
cjel-3568	1951	18	to	to	ADP
cjel-3568	1951	19	tax	tax	NOUN
cjel-3568	1951	20	payers	payer	NOUN
cjel-3568	1951	21	of	of	ADP
cjel-3568	1951	22	$	$	SYM
cjel-3568	1951	23	993	993	NUM
cjel-3568	1951	24	million	million	NUM
cjel-3568	1951	25	suggests	suggest	VERB
cjel-3568	1951	26	that	that	SCONJ
cjel-3568	1951	27	clean	clean	ADJ
cjel-3568	1951	28	energy	energy	NOUN
cjel-3568	1951	29	mlps	mlp	NOUN
cjel-3568	1951	30	could	could	AUX
cjel-3568	1951	31	have	have	VERB
cjel-3568	1951	32	a	a	DET
cjel-3568	1951	33	market	market	NOUN
cjel-3568	1951	34	capitalization	capitalization	NOUN
cjel-3568	1951	35	of	of	ADP
cjel-3568	1951	36	nearly	nearly	ADV
cjel-3568	1951	37	$	$	SYM
cjel-3568	1951	38	60	60	NUM
cjel-3568	1951	39	billion	billion	NUM
cjel-3568	1951	40	after	after	ADP
cjel-3568	1951	41	a	a	DET
cjel-3568	1951	42	decade	decade	NOUN
cjel-3568	1951	43	.	.	PUNCT
cjel-3568	1951	44	”	"	PUNCT
cjel-3568	1951	45	)	)	PUNCT
cjel-3568	1951	46	.	.	PUNCT
cjel-3568	1952	1	446	446	NUM
cjel-3568	1952	2	.	.	PUNCT
cjel-3568	1953	1	see	see	VERB
cjel-3568	1953	2	master	master	PROPN
cjel-3568	1953	3	limited	limit	VERB
cjel-3568	1953	4	partnerships	partnership	NOUN
cjel-3568	1953	5	parity	parity	NOUN
cjel-3568	1953	6	act	act	NOUN
cjel-3568	1953	7	of	of	ADP
cjel-3568	1953	8	2015	2015	NUM
cjel-3568	1953	9	,	,	PUNCT
cjel-3568	1953	10	s.	s.	PROPN
cjel-3568	1953	11	1656	1656	NUM
cjel-3568	1953	12	,	,	PUNCT
cjel-3568	1953	13	114th	114th	PROPN
cjel-3568	1953	14	cong	cong	NOUN
cjel-3568	1953	15	.	.	PUNCT
cjel-3568	1954	1	(	(	PUNCT
cjel-3568	1954	2	2015	2015	NUM
cjel-3568	1954	3	)	)	PUNCT
cjel-3568	1954	4	.	.	PUNCT
cjel-3568	1955	1	the	the	DET
cjel-3568	1955	2	change	change	NOUN
cjel-3568	1955	3	from	from	ADP
cjel-3568	1955	4	prior	prior	ADJ
cjel-3568	1955	5	versions	version	NOUN
cjel-3568	1955	6	of	of	ADP
cjel-3568	1955	7	the	the	DET
cjel-3568	1955	8	bill	bill	NOUN
cjel-3568	1955	9	was	be	AUX
cjel-3568	1955	10	presumably	presumably	ADV
cjel-3568	1955	11	to	to	PART
cjel-3568	1955	12	enhance	enhance	VERB
cjel-3568	1955	13	the	the	DET
cjel-3568	1955	14	appeal	appeal	NOUN
cjel-3568	1955	15	of	of	ADP
cjel-3568	1955	16	the	the	DET
cjel-3568	1955	17	bill	bill	NOUN
cjel-3568	1955	18	to	to	ADP
cjel-3568	1955	19	the	the	DET
cjel-3568	1955	20	fossil	fossil	NOUN
cjel-3568	1955	21	fuel	fuel	NOUN
cjel-3568	1955	22	industry	industry	NOUN
cjel-3568	1955	23	and	and	CCONJ
cjel-3568	1955	24	increase	increase	VERB
cjel-3568	1955	25	its	its	PRON
cjel-3568	1955	26	likelihood	likelihood	NOUN
cjel-3568	1955	27	of	of	ADP
cjel-3568	1955	28	passage	passage	NOUN
cjel-3568	1955	29	.	.	PUNCT
cjel-3568	1956	1	compare	compare	VERB
cjel-3568	1956	2	i	i	PRON
cjel-3568	1956	3	d.	d.	PROPN
cjel-3568	1956	4	,	,	PUNCT
cjel-3568	1956	5	with	with	ADP
cjel-3568	1956	6	master	master	NOUN
cjel-3568	1956	7	limited	limit	VERB
cjel-3568	1956	8	partnerships	partnership	NOUN
cjel-3568	1956	9	parity	parity	NOUN
cjel-3568	1956	10	act	act	NOUN
cjel-3568	1956	11	,	,	PUNCT
cjel-3568	1956	12	s.	s.	PROPN
cjel-3568	1956	13	3275	3275	NUM
cjel-3568	1956	14	,	,	PUNCT
cjel-3568	1956	15	112th	112th	PROPN
cjel-3568	1956	16	cong	cong	NOUN
cjel-3568	1956	17	.	.	PUNCT
cjel-3568	1957	1	(	(	PUNCT
cjel-3568	1957	2	2012	2012	NUM
cjel-3568	1957	3	)	)	PUNCT
cjel-3568	1957	4	.	.	PUNCT
cjel-3568	1958	1	134	134	NUM
cjel-3568	1958	2	columbia	columbia	PROPN
cjel-3568	1958	3	journal	journal	PROPN
cjel-3568	1958	4	of	of	ADP
cjel-3568	1958	5	environmental	environmental	ADJ
cjel-3568	1958	6	law	law	NOUN
cjel-3568	1959	1	[	[	X
cjel-3568	1959	2	vol	vol	NOUN
cjel-3568	1959	3	.	.	PUNCT
cjel-3568	1960	1	41:1	41:1	NUM
cjel-3568	1960	2	risks	risk	NOUN
cjel-3568	1960	3	that	that	PRON
cjel-3568	1960	4	have	have	AUX
cjel-3568	1960	5	not	not	PART
cjel-3568	1960	6	been	be	AUX
cjel-3568	1960	7	fully	fully	ADV
cjel-3568	1960	8	investigated.447	investigated.447	VERB
cjel-3568	1960	9	their	their	PRON
cjel-3568	1960	10	inclusion	inclusion	NOUN
cjel-3568	1960	11	in	in	ADP
cjel-3568	1960	12	the	the	DET
cjel-3568	1960	13	publicly	publicly	ADV
cjel-3568	1960	14	traded	trade	VERB
cjel-3568	1960	15	partnership	partnership	NOUN
cjel-3568	1960	16	financing	financing	NOUN
cjel-3568	1960	17	regime	regime	NOUN
cjel-3568	1960	18	would	would	AUX
cjel-3568	1960	19	be	be	AUX
cjel-3568	1960	20	completely	completely	ADV
cjel-3568	1960	21	at	at	ADP
cjel-3568	1960	22	odds	odd	NOUN
cjel-3568	1960	23	with	with	ADP
cjel-3568	1960	24	the	the	DET
cjel-3568	1960	25	original	original	ADJ
cjel-3568	1960	26	scope	scope	NOUN
cjel-3568	1960	27	of	of	ADP
cjel-3568	1960	28	the	the	DET
cjel-3568	1960	29	pass	pass	VERB
cjel-3568	1960	30	-	-	PUNCT
cjel-3568	1960	31	through	through	ADP
cjel-3568	1960	32	provisions	provision	NOUN
cjel-3568	1960	33	.	.	PUNCT
cjel-3568	1961	1	new	new	ADJ
cjel-3568	1961	2	rules	rule	NOUN
cjel-3568	1961	3	that	that	PRON
cjel-3568	1961	4	allow	allow	VERB
cjel-3568	1961	5	mutual	mutual	ADJ
cjel-3568	1961	6	funds	fund	NOUN
cjel-3568	1961	7	to	to	PART
cjel-3568	1961	8	invest	invest	VERB
cjel-3568	1961	9	in	in	ADP
cjel-3568	1961	10	publicly	publicly	ADV
cjel-3568	1961	11	traded	trade	VERB
cjel-3568	1961	12	partnerships	partnership	NOUN
cjel-3568	1961	13	would	would	AUX
cjel-3568	1961	14	expose	expose	VERB
cjel-3568	1961	15	a	a	DET
cjel-3568	1961	16	far	far	ADV
cjel-3568	1961	17	greater	great	ADJ
cjel-3568	1961	18	swath	swath	NOUN
cjel-3568	1961	19	of	of	ADP
cjel-3568	1961	20	small	small	ADJ
cjel-3568	1961	21	investors	investor	NOUN
cjel-3568	1961	22	to	to	ADP
cjel-3568	1961	23	risks	risk	NOUN
cjel-3568	1961	24	that	that	SCONJ
cjel-3568	1961	25	they	they	PRON
cjel-3568	1961	26	may	may	AUX
cjel-3568	1961	27	not	not	PART
cjel-3568	1961	28	be	be	AUX
cjel-3568	1961	29	able	able	ADJ
cjel-3568	1961	30	to	to	PART
cjel-3568	1961	31	evaluate	evaluate	VERB
cjel-3568	1961	32	and	and	CCONJ
cjel-3568	1961	33	losses	loss	NOUN
cjel-3568	1961	34	they	they	PRON
cjel-3568	1961	35	may	may	AUX
cjel-3568	1961	36	not	not	PART
cjel-3568	1961	37	be	be	AUX
cjel-3568	1961	38	prepared	prepare	VERB
cjel-3568	1961	39	to	to	PART
cjel-3568	1961	40	accept	accept	VERB
cjel-3568	1961	41	.	.	PUNCT
cjel-3568	1962	1	furthermore	furthermore	ADV
cjel-3568	1962	2	,	,	PUNCT
cjel-3568	1962	3	pooling	pool	VERB
cjel-3568	1962	4	the	the	DET
cjel-3568	1962	5	risks	risk	NOUN
cjel-3568	1962	6	associated	associate	VERB
cjel-3568	1962	7	with	with	ADP
cjel-3568	1962	8	these	these	DET
cjel-3568	1962	9	different	different	ADJ
cjel-3568	1962	10	forms	form	NOUN
cjel-3568	1962	11	of	of	ADP
cjel-3568	1962	12	energy	energy	NOUN
cjel-3568	1962	13	innovation	innovation	NOUN
cjel-3568	1962	14	may	may	AUX
cjel-3568	1962	15	not	not	PART
cjel-3568	1962	16	limit	limit	VERB
cjel-3568	1962	17	risk	risk	NOUN
cjel-3568	1962	18	,	,	PUNCT
cjel-3568	1962	19	but	but	CCONJ
cjel-3568	1962	20	spread	spread	VERB
cjel-3568	1962	21	contagion.448	contagion.448	NOUN
cjel-3568	1962	22	finally	finally	ADV
cjel-3568	1962	23	,	,	PUNCT
cjel-3568	1962	24	the	the	DET
cjel-3568	1962	25	legislation	legislation	NOUN
cjel-3568	1962	26	would	would	AUX
cjel-3568	1962	27	align	align	VERB
cjel-3568	1962	28	the	the	DET
cjel-3568	1962	29	interests	interest	NOUN
cjel-3568	1962	30	of	of	ADP
cjel-3568	1962	31	renewable	renewable	ADJ
cjel-3568	1962	32	energy	energy	NOUN
cjel-3568	1962	33	advocates	advocate	NOUN
cjel-3568	1962	34	and	and	CCONJ
cjel-3568	1962	35	fossil	fossil	NOUN
cjel-3568	1962	36	fuel	fuel	NOUN
cjel-3568	1962	37	energy	energy	NOUN
cjel-3568	1962	38	supporters	supporter	NOUN
cjel-3568	1962	39	.	.	PUNCT
cjel-3568	1963	1	while	while	SCONJ
cjel-3568	1963	2	the	the	DET
cjel-3568	1963	3	bill	bill	NOUN
cjel-3568	1963	4	may	may	AUX
cjel-3568	1963	5	appeal	appeal	VERB
cjel-3568	1963	6	as	as	ADP
cjel-3568	1963	7	a	a	DET
cjel-3568	1963	8	second	second	ADJ
cjel-3568	1963	9	best	good	ADJ
cjel-3568	1963	10	solution	solution	NOUN
cjel-3568	1963	11	to	to	ADP
cjel-3568	1963	12	the	the	DET
cjel-3568	1963	13	thorny	thorny	ADJ
cjel-3568	1963	14	problems	problem	NOUN
cjel-3568	1963	15	associated	associate	VERB
cjel-3568	1963	16	with	with	ADP
cjel-3568	1963	17	developing	develop	VERB
cjel-3568	1963	18	renewable	renewable	ADJ
cjel-3568	1963	19	energy	energy	NOUN
cjel-3568	1963	20	,	,	PUNCT
cjel-3568	1963	21	it	it	PRON
cjel-3568	1963	22	would	would	AUX
cjel-3568	1963	23	not	not	PART
cjel-3568	1963	24	level	level	VERB
cjel-3568	1963	25	the	the	DET
cjel-3568	1963	26	playing	play	VERB
cjel-3568	1963	27	field	field	NOUN
cjel-3568	1963	28	.	.	PUNCT
cjel-3568	1964	1	renewable	renewable	ADJ
cjel-3568	1964	2	energy	energy	NOUN
cjel-3568	1964	3	continues	continue	VERB
cjel-3568	1964	4	to	to	PART
cjel-3568	1964	5	compete	compete	VERB
cjel-3568	1964	6	with	with	ADP
cjel-3568	1964	7	fossil	fossil	ADJ
cjel-3568	1964	8	fuels	fuel	NOUN
cjel-3568	1964	9	.	.	PUNCT
cjel-3568	1965	1	even	even	ADV
cjel-3568	1965	2	if	if	SCONJ
cjel-3568	1965	3	investment	investment	NOUN
cjel-3568	1965	4	in	in	ADP
cjel-3568	1965	5	renewables	renewable	NOUN
cjel-3568	1965	6	could	could	AUX
cjel-3568	1965	7	be	be	AUX
cjel-3568	1965	8	stimulated	stimulate	VERB
cjel-3568	1965	9	with	with	ADP
cjel-3568	1965	10	publicly	publicly	ADV
cjel-3568	1965	11	traded	trade	VERB
cjel-3568	1965	12	partnership	partnership	NOUN
cjel-3568	1965	13	structures	structure	NOUN
cjel-3568	1965	14	,	,	PUNCT
cjel-3568	1965	15	they	they	PRON
cjel-3568	1965	16	would	would	AUX
cjel-3568	1965	17	remain	remain	VERB
cjel-3568	1965	18	at	at	ADP
cjel-3568	1965	19	a	a	DET
cjel-3568	1965	20	disadvantage	disadvantage	NOUN
cjel-3568	1965	21	based	base	VERB
cjel-3568	1965	22	on	on	ADP
cjel-3568	1965	23	the	the	DET
cjel-3568	1965	24	lengthy	lengthy	ADJ
cjel-3568	1965	25	period	period	NOUN
cjel-3568	1965	26	that	that	PRON
cjel-3568	1965	27	fossil	fossil	NOUN
cjel-3568	1965	28	fuels	fuel	NOUN
cjel-3568	1965	29	have	have	AUX
cjel-3568	1965	30	had	have	VERB
cjel-3568	1965	31	to	to	PART
cjel-3568	1965	32	establish	establish	VERB
cjel-3568	1965	33	themselves	themselves	PRON
cjel-3568	1965	34	and	and	CCONJ
cjel-3568	1965	35	achieve	achieve	VERB
cjel-3568	1965	36	their	their	PRON
cjel-3568	1965	37	current	current	ADJ
cjel-3568	1965	38	market	market	NOUN
cjel-3568	1965	39	capitalization	capitalization	NOUN
cjel-3568	1965	40	.	.	PUNCT
cjel-3568	1966	1	by	by	ADP
cjel-3568	1966	2	aligning	align	VERB
cjel-3568	1966	3	the	the	DET
cjel-3568	1966	4	interests	interest	NOUN
cjel-3568	1966	5	of	of	ADP
cjel-3568	1966	6	renewables	renewable	NOUN
cjel-3568	1966	7	and	and	CCONJ
cjel-3568	1966	8	fossil	fossil	NOUN
cjel-3568	1966	9	447	447	NUM
cjel-3568	1966	10	.	.	PUNCT
cjel-3568	1967	1	see	see	VERB
cjel-3568	1967	2	ansolabehere	ansolabehere	PROPN
cjel-3568	1967	3	et	et	PROPN
cjel-3568	1967	4	al	al	PROPN
cjel-3568	1967	5	.	.	PROPN
cjel-3568	1967	6	,	,	PUNCT
cjel-3568	1967	7	supra	supra	PROPN
cjel-3568	1967	8	note	note	NOUN
cjel-3568	1967	9	192	192	NUM
cjel-3568	1967	10	,	,	PUNCT
cjel-3568	1967	11	at	at	ADP
cjel-3568	1967	12	57–58	57–58	PROPN
cjel-3568	1967	13	(	(	PUNCT
cjel-3568	1967	14	“	"	PUNCT
cjel-3568	1967	15	liability	liability	NOUN
cjel-3568	1967	16	of	of	ADP
cjel-3568	1967	17	co2	co2	NOUN
cjel-3568	1967	18	capture	capture	NOUN
cjel-3568	1967	19	and	and	CCONJ
cjel-3568	1967	20	geological	geological	ADJ
cjel-3568	1967	21	sequestration	sequestration	NOUN
cjel-3568	1967	22	can	can	AUX
cjel-3568	1967	23	be	be	AUX
cjel-3568	1967	24	classified	classify	VERB
cjel-3568	1967	25	into	into	ADP
cjel-3568	1967	26	operational	operational	ADJ
cjel-3568	1967	27	liability	liability	NOUN
cjel-3568	1967	28	and	and	CCONJ
cjel-3568	1967	29	post	post	ADJ
cjel-3568	1967	30	-	-	ADJ
cjel-3568	1967	31	injection	injection	NOUN
cjel-3568	1967	32	liability	liability	NOUN
cjel-3568	1967	33	.	.	PUNCT
cjel-3568	1967	34	.	.	PUNCT
cjel-3568	1967	35	.	.	PUNCT
cjel-3568	1967	36	.	.	PUNCT
cjel-3568	1968	1	post	post	ADJ
cjel-3568	1968	2	-	-	ADJ
cjel-3568	1968	3	injection	injection	NOUN
cjel-3568	1968	4	liability	liability	NOUN
cjel-3568	1968	5	,	,	PUNCT
cjel-3568	1968	6	or	or	CCONJ
cjel-3568	1968	7	the	the	DET
cjel-3568	1968	8	liability	liability	NOUN
cjel-3568	1968	9	related	relate	VERB
cjel-3568	1968	10	to	to	ADP
cjel-3568	1968	11	sequestered	sequester	VERB
cjel-3568	1968	12	carbon	carbon	NOUN
cjel-3568	1968	13	dioxide	dioxide	NOUN
cjel-3568	1968	14	after	after	SCONJ
cjel-3568	1968	15	it	it	PRON
cjel-3568	1968	16	has	have	AUX
cjel-3568	1968	17	been	be	AUX
cjel-3568	1968	18	injected	inject	VERB
cjel-3568	1968	19	into	into	ADP
cjel-3568	1968	20	a	a	DET
cjel-3568	1968	21	geologic	geologic	ADJ
cjel-3568	1968	22	formation	formation	NOUN
cjel-3568	1968	23	,	,	PUNCT
cjel-3568	1968	24	presents	present	VERB
cjel-3568	1968	25	unique	unique	ADJ
cjel-3568	1968	26	challenges	challenge	NOUN
cjel-3568	1968	27	due	due	ADP
cjel-3568	1968	28	to	to	ADP
cjel-3568	1968	29	the	the	DET
cjel-3568	1968	30	expected	expect	VERB
cjel-3568	1968	31	scale	scale	NOUN
cjel-3568	1968	32	and	and	CCONJ
cjel-3568	1968	33	timeframe	timeframe	NOUN
cjel-3568	1968	34	for	for	ADP
cjel-3568	1968	35	sequestration	sequestration	NOUN
cjel-3568	1968	36	.	.	PUNCT
cjel-3568	1969	1	the	the	DET
cjel-3568	1969	2	most	most	ADV
cjel-3568	1969	3	likely	likely	ADJ
cjel-3568	1969	4	sources	source	NOUN
cjel-3568	1969	5	of	of	ADP
cjel-3568	1969	6	post	post	ADJ
cjel-3568	1969	7	-	-	ADJ
cjel-3568	1969	8	injection	injection	ADJ
cjel-3568	1969	9	liability	liability	NOUN
cjel-3568	1969	10	are	be	AUX
cjel-3568	1969	11	groundwater	groundwater	NOUN
cjel-3568	1969	12	contamination	contamination	NOUN
cjel-3568	1969	13	due	due	ADP
cjel-3568	1969	14	to	to	ADP
cjel-3568	1969	15	subsurface	subsurface	NOUN
cjel-3568	1969	16	migration	migration	NOUN
cjel-3568	1969	17	of	of	ADP
cjel-3568	1969	18	carbon	carbon	NOUN
cjel-3568	1969	19	dioxide	dioxide	NOUN
cjel-3568	1969	20	,	,	PUNCT
cjel-3568	1969	21	emissions	emission	NOUN
cjel-3568	1969	22	of	of	ADP
cjel-3568	1969	23	carbon	carbon	NOUN
cjel-3568	1969	24	dioxide	dioxide	NOUN
cjel-3568	1969	25	from	from	ADP
cjel-3568	1969	26	the	the	DET
cjel-3568	1969	27	storage	storage	NOUN
cjel-3568	1969	28	reservoir	reservoir	NOUN
cjel-3568	1969	29	to	to	ADP
cjel-3568	1969	30	the	the	DET
cjel-3568	1969	31	atmosphere	atmosphere	NOUN
cjel-3568	1969	32	(	(	PUNCT
cjel-3568	1969	33	i.e.	i.e.	X
cjel-3568	1969	34	,	,	PUNCT
cjel-3568	1969	35	nonperformance	nonperformance	NOUN
cjel-3568	1969	36	)	)	PUNCT
cjel-3568	1969	37	,	,	PUNCT
cjel-3568	1969	38	risks	risk	NOUN
cjel-3568	1969	39	to	to	ADP
cjel-3568	1969	40	human	human	ADJ
cjel-3568	1969	41	health	health	NOUN
cjel-3568	1969	42	,	,	PUNCT
cjel-3568	1969	43	damage	damage	NOUN
cjel-3568	1969	44	to	to	ADP
cjel-3568	1969	45	the	the	DET
cjel-3568	1969	46	environment	environment	NOUN
cjel-3568	1969	47	,	,	PUNCT
cjel-3568	1969	48	and	and	CCONJ
cjel-3568	1969	49	contamination	contamination	NOUN
cjel-3568	1969	50	of	of	ADP
cjel-3568	1969	51	mineral	mineral	NOUN
cjel-3568	1969	52	reserves	reserve	NOUN
cjel-3568	1969	53	.	.	PUNCT
cjel-3568	1970	1	our	our	PRON
cjel-3568	1970	2	understanding	understanding	NOUN
cjel-3568	1970	3	of	of	ADP
cjel-3568	1970	4	these	these	DET
cjel-3568	1970	5	risks	risk	NOUN
cjel-3568	1970	6	needs	need	VERB
cjel-3568	1970	7	to	to	PART
cjel-3568	1970	8	be	be	AUX
cjel-3568	1970	9	improved	improve	VERB
cjel-3568	1970	10	in	in	ADP
cjel-3568	1970	11	order	order	NOUN
cjel-3568	1970	12	to	to	PART
cjel-3568	1970	13	better	well	ADV
cjel-3568	1970	14	assess	assess	VERB
cjel-3568	1970	15	the	the	DET
cjel-3568	1970	16	liability	liability	NOUN
cjel-3568	1970	17	exposure	exposure	NOUN
cjel-3568	1970	18	of	of	ADP
cjel-3568	1970	19	operators	operator	NOUN
cjel-3568	1970	20	engaging	engage	VERB
cjel-3568	1970	21	in	in	ADP
cjel-3568	1970	22	sequestration	sequestration	NOUN
cjel-3568	1970	23	activities	activity	NOUN
cjel-3568	1970	24	.	.	PUNCT
cjel-3568	1970	25	”	"	PUNCT
cjel-3568	1970	26	)	)	PUNCT
cjel-3568	1970	27	.	.	PUNCT
cjel-3568	1971	1	448	448	NUM
cjel-3568	1971	2	.	.	PUNCT
cjel-3568	1972	1	see	see	VERB
cjel-3568	1972	2	,	,	PUNCT
cjel-3568	1972	3	e.g.	e.g.	ADV
cjel-3568	1972	4	,	,	PUNCT
cjel-3568	1972	5	randall	randall	PROPN
cjel-3568	1972	6	dodd	dodd	PROPN
cjel-3568	1972	7	&	&	CCONJ
cjel-3568	1972	8	paul	paul	PROPN
cjel-3568	1972	9	mills	mills	PROPN
cjel-3568	1972	10	,	,	PUNCT
cjel-3568	1972	11	outbreak	outbreak	PROPN
cjel-3568	1972	12	:	:	PUNCT
cjel-3568	1972	13	u.s	u.s	PROPN
cjel-3568	1972	14	.	.	PROPN
cjel-3568	1972	15	subprime	subprime	ADJ
cjel-3568	1972	16	contagion	contagion	NOUN
cjel-3568	1972	17	,	,	PUNCT
cjel-3568	1972	18	fin	fin	PROPN
cjel-3568	1972	19	.	.	PROPN
cjel-3568	1972	20	&	&	CCONJ
cjel-3568	1972	21	dev	dev	PROPN
cjel-3568	1972	22	.	.	PROPN
cjel-3568	1972	23	,	,	PUNCT
cjel-3568	1972	24	june	june	PROPN
cjel-3568	1972	25	2008	2008	NUM
cjel-3568	1972	26	,	,	PUNCT
cjel-3568	1972	27	at	at	ADP
cjel-3568	1972	28	14	14	NUM
cjel-3568	1972	29	,	,	PUNCT
cjel-3568	1972	30	15	15	NUM
cjel-3568	1972	31	,	,	PUNCT
cjel-3568	1972	32	http://www.imf.org/external/pubs/ft/fandd/2008/06/pdf/dodd.pdf	http://www.imf.org/external/pubs/ft/fandd/2008/06/pdf/dodd.pdf	NOUN
cjel-3568	1973	1	[	[	X
cjel-3568	1973	2	https://perma.cc/uak5-23xj	https://perma.cc/uak5-23xj	X
cjel-3568	1973	3	]	]	X
cjel-3568	1973	4	(	(	PUNCT
cjel-3568	1973	5	“	"	PUNCT
cjel-3568	1973	6	the	the	DET
cjel-3568	1973	7	complexity	complexity	NOUN
cjel-3568	1973	8	of	of	ADP
cjel-3568	1973	9	these	these	DET
cjel-3568	1973	10	structured	structured	ADJ
cjel-3568	1973	11	investments	investment	NOUN
cjel-3568	1973	12	—	—	PUNCT
cjel-3568	1973	13	which	which	PRON
cjel-3568	1973	14	slice	slice	VERB
cjel-3568	1973	15	a	a	DET
cjel-3568	1973	16	security	security	NOUN
cjel-3568	1973	17	into	into	ADP
cjel-3568	1973	18	several	several	ADJ
cjel-3568	1973	19	tranches	tranche	NOUN
cjel-3568	1973	20	,	,	PUNCT
cjel-3568	1973	21	each	each	PRON
cjel-3568	1973	22	with	with	ADP
cjel-3568	1973	23	a	a	DET
cjel-3568	1973	24	different	different	ADJ
cjel-3568	1973	25	level	level	NOUN
cjel-3568	1973	26	of	of	ADP
cjel-3568	1973	27	risk	risk	NOUN
cjel-3568	1973	28	and	and	CCONJ
cjel-3568	1973	29	sold	sell	VERB
cjel-3568	1973	30	separately	separately	ADV
cjel-3568	1973	31	—	—	PUNCT
cjel-3568	1973	32	posed	pose	VERB
cjel-3568	1973	33	additional	additional	ADJ
cjel-3568	1973	34	challenges	challenge	NOUN
cjel-3568	1973	35	for	for	ADP
cjel-3568	1973	36	the	the	DET
cjel-3568	1973	37	rating	rating	NOUN
cjel-3568	1973	38	process	process	NOUN
cjel-3568	1973	39	.	.	PUNCT
cjel-3568	1974	1	the	the	DET
cjel-3568	1974	2	models	model	NOUN
cjel-3568	1974	3	used	use	VERB
cjel-3568	1974	4	by	by	ADP
cjel-3568	1974	5	the	the	DET
cjel-3568	1974	6	rating	rating	NOUN
cjel-3568	1974	7	agencies	agency	NOUN
cjel-3568	1974	8	,	,	PUNCT
cjel-3568	1974	9	like	like	ADP
cjel-3568	1974	10	other	other	ADJ
cjel-3568	1974	11	investors	investor	NOUN
cjel-3568	1974	12	,	,	PUNCT
cjel-3568	1974	13	proved	prove	VERB
cjel-3568	1974	14	to	to	PART
cjel-3568	1974	15	be	be	AUX
cjel-3568	1974	16	inadequate	inadequate	ADJ
cjel-3568	1974	17	at	at	ADP
cjel-3568	1974	18	anticipating	anticipate	VERB
cjel-3568	1974	19	not	not	PART
cjel-3568	1974	20	only	only	ADV
cjel-3568	1974	21	the	the	DET
cjel-3568	1974	22	level	level	NOUN
cjel-3568	1974	23	of	of	ADP
cjel-3568	1974	24	individual	individual	ADJ
cjel-3568	1974	25	defaults	default	NOUN
cjel-3568	1974	26	but	but	CCONJ
cjel-3568	1974	27	also	also	ADV
cjel-3568	1974	28	how	how	SCONJ
cjel-3568	1974	29	defaults	default	NOUN
cjel-3568	1974	30	would	would	AUX
cjel-3568	1974	31	occur	occur	VERB
cjel-3568	1974	32	simultaneously	simultaneously	ADV
cjel-3568	1974	33	across	across	ADP
cjel-3568	1974	34	housing	housing	NOUN
cjel-3568	1974	35	markets	market	NOUN
cjel-3568	1974	36	in	in	ADP
cjel-3568	1974	37	the	the	DET
cjel-3568	1974	38	united	united	PROPN
cjel-3568	1974	39	states	states	PROPN
cjel-3568	1974	40	.	.	PUNCT
cjel-3568	1975	1	these	these	DET
cjel-3568	1975	2	shortcomings	shortcoming	NOUN
cjel-3568	1975	3	made	make	VERB
cjel-3568	1975	4	it	it	PRON
cjel-3568	1975	5	difficult	difficult	ADJ
cjel-3568	1975	6	to	to	PART
cjel-3568	1975	7	correctly	correctly	ADV
cjel-3568	1975	8	quantify	quantify	VERB
cjel-3568	1975	9	and	and	CCONJ
cjel-3568	1975	10	differentiate	differentiate	VERB
cjel-3568	1975	11	credit	credit	NOUN
cjel-3568	1975	12	risk	risk	NOUN
cjel-3568	1975	13	tranche	tranche	NOUN
cjel-3568	1975	14	by	by	ADP
cjel-3568	1975	15	tranche	tranche	NOUN
cjel-3568	1975	16	.	.	PUNCT
cjel-3568	1976	1	highly	highly	ADV
cjel-3568	1976	2	rated	rate	VERB
cjel-3568	1976	3	senior	senior	ADJ
cjel-3568	1976	4	tranches	tranche	NOUN
cjel-3568	1976	5	were	be	AUX
cjel-3568	1976	6	assumed	assume	VERB
cjel-3568	1976	7	to	to	PART
cjel-3568	1976	8	have	have	VERB
cjel-3568	1976	9	little	little	ADJ
cjel-3568	1976	10	correlation	correlation	NOUN
cjel-3568	1976	11	with	with	ADP
cjel-3568	1976	12	riskier	risky	ADJ
cjel-3568	1976	13	,	,	PUNCT
cjel-3568	1976	14	lower	lower	ADV
cjel-3568	1976	15	-	-	PUNCT
cjel-3568	1976	16	rated	rate	VERB
cjel-3568	1976	17	tranches	tranche	NOUN
cjel-3568	1976	18	.	.	PUNCT
cjel-3568	1977	1	however	however	ADV
cjel-3568	1977	2	,	,	PUNCT
cjel-3568	1977	3	as	as	SCONJ
cjel-3568	1977	4	the	the	DET
cjel-3568	1977	5	poor	poor	ADJ
cjel-3568	1977	6	quality	quality	NOUN
cjel-3568	1977	7	of	of	ADP
cjel-3568	1977	8	the	the	DET
cjel-3568	1977	9	loans	loan	NOUN
cjel-3568	1977	10	became	become	VERB
cjel-3568	1977	11	more	more	ADV
cjel-3568	1977	12	apparent	apparent	ADJ
cjel-3568	1977	13	and	and	CCONJ
cjel-3568	1977	14	securities	security	NOUN
cjel-3568	1977	15	were	be	AUX
cjel-3568	1977	16	downgraded	downgrade	VERB
cjel-3568	1977	17	,	,	PUNCT
cjel-3568	1977	18	tranches	tranche	NOUN
cjel-3568	1977	19	soon	soon	ADV
cjel-3568	1977	20	began	begin	VERB
cjel-3568	1977	21	to	to	PART
cjel-3568	1977	22	fall	fall	VERB
cjel-3568	1977	23	in	in	ADP
cjel-3568	1977	24	value	value	NOUN
cjel-3568	1977	25	together	together	ADV
cjel-3568	1977	26	.	.	PUNCT
cjel-3568	1978	1	more	more	ADJ
cjel-3568	1978	2	problems	problem	NOUN
cjel-3568	1978	3	occurred	occur	VERB
cjel-3568	1978	4	when	when	SCONJ
cjel-3568	1978	5	the	the	DET
cjel-3568	1978	6	securities	security	NOUN
cjel-3568	1978	7	were	be	AUX
cjel-3568	1978	8	distributed	distribute	VERB
cjel-3568	1978	9	and	and	CCONJ
cjel-3568	1978	10	traded	trade	VERB
cjel-3568	1978	11	.	.	PUNCT
cjel-3568	1979	1	the	the	DET
cjel-3568	1979	2	vulnerability	vulnerability	NOUN
cjel-3568	1979	3	of	of	ADP
cjel-3568	1979	4	leveraged	leveraged	ADJ
cjel-3568	1979	5	,	,	PUNCT
cjel-3568	1979	6	or	or	CCONJ
cjel-3568	1979	7	thinly	thinly	ADV
cjel-3568	1979	8	capitalized	capitalize	VERB
cjel-3568	1979	9	,	,	PUNCT
cjel-3568	1979	10	investment	investment	NOUN
cjel-3568	1979	11	positions	position	NOUN
cjel-3568	1979	12	and	and	CCONJ
cjel-3568	1979	13	the	the	DET
cjel-3568	1979	14	illiquidity	illiquidity	NOUN
cjel-3568	1979	15	of	of	ADP
cjel-3568	1979	16	many	many	ADJ
cjel-3568	1979	17	structured	structured	ADJ
cjel-3568	1979	18	credit	credit	NOUN
cjel-3568	1979	19	markets	market	NOUN
cjel-3568	1979	20	were	be	AUX
cjel-3568	1979	21	exposed	expose	VERB
cjel-3568	1979	22	when	when	SCONJ
cjel-3568	1979	23	trading	trading	NOUN
cjel-3568	1979	24	was	be	AUX
cjel-3568	1979	25	disrupted	disrupt	VERB
cjel-3568	1979	26	in	in	ADP
cjel-3568	1979	27	a	a	DET
cjel-3568	1979	28	host	host	NOUN
cjel-3568	1979	29	of	of	ADP
cjel-3568	1979	30	other	other	ADJ
cjel-3568	1979	31	markets	market	NOUN
cjel-3568	1979	32	—	—	PUNCT
cjel-3568	1979	33	subprime	subprime	ADV
cjel-3568	1979	34	-	-	PUNCT
cjel-3568	1979	35	linked	link	VERB
cjel-3568	1979	36	mbss	mbss	NOUN
cjel-3568	1979	37	,	,	PUNCT
cjel-3568	1979	38	cdos	cdo	NOUN
cjel-3568	1979	39	,	,	PUNCT
cjel-3568	1979	40	asset	asset	NOUN
cjel-3568	1979	41	-	-	PUNCT
cjel-3568	1979	42	backed	back	VERB
cjel-3568	1979	43	commercial	commercial	ADJ
cjel-3568	1979	44	paper	paper	NOUN
cjel-3568	1979	45	(	(	PUNCT
cjel-3568	1979	46	abcp	abcp	NOUN
cjel-3568	1979	47	)	)	PUNCT
cjel-3568	1979	48	,	,	PUNCT
cjel-3568	1979	49	and	and	CCONJ
cjel-3568	1979	50	credit	credit	NOUN
cjel-3568	1979	51	derivatives	derivative	NOUN
cjel-3568	1979	52	.	.	PUNCT
cjel-3568	1979	53	”	"	PUNCT
cjel-3568	1979	54	)	)	PUNCT
cjel-3568	1979	55	.	.	PUNCT
cjel-3568	1980	1	2016	2016	NUM
cjel-3568	1980	2	]	]	PUNCT
cjel-3568	1980	3	picking	pick	VERB
cjel-3568	1980	4	winners	winner	NOUN
cjel-3568	1980	5	and	and	CCONJ
cjel-3568	1980	6	losers	loser	NOUN
cjel-3568	1980	7	135	135	NUM
cjel-3568	1980	8	fuels	fuel	NOUN
cjel-3568	1980	9	,	,	PUNCT
cjel-3568	1980	10	the	the	DET
cjel-3568	1980	11	expansion	expansion	NOUN
cjel-3568	1980	12	of	of	ADP
cjel-3568	1980	13	the	the	DET
cjel-3568	1980	14	publicly	publicly	ADV
cjel-3568	1980	15	traded	trade	VERB
cjel-3568	1980	16	partnership	partnership	NOUN
cjel-3568	1980	17	regime	regime	NOUN
cjel-3568	1980	18	would	would	AUX
cjel-3568	1980	19	more	more	ADV
cjel-3568	1980	20	deeply	deeply	ADV
cjel-3568	1980	21	entrench	entrench	VERB
cjel-3568	1980	22	the	the	DET
cjel-3568	1980	23	fossil	fossil	NOUN
cjel-3568	1980	24	fuel	fuel	NOUN
cjel-3568	1980	25	subsidies	subsidy	NOUN
cjel-3568	1980	26	and	and	CCONJ
cjel-3568	1980	27	further	far	ADV
cjel-3568	1980	28	block	block	VERB
cjel-3568	1980	29	the	the	DET
cjel-3568	1980	30	possibility	possibility	NOUN
cjel-3568	1980	31	of	of	ADP
cjel-3568	1980	32	repeal	repeal	NOUN
cjel-3568	1980	33	.	.	PUNCT
cjel-3568	1981	1	if	if	SCONJ
cjel-3568	1981	2	the	the	DET
cjel-3568	1981	3	bill	bill	NOUN
cjel-3568	1981	4	were	be	AUX
cjel-3568	1981	5	enacted	enact	VERB
cjel-3568	1981	6	,	,	PUNCT
cjel-3568	1981	7	any	any	DET
cjel-3568	1981	8	attempts	attempt	NOUN
cjel-3568	1981	9	to	to	PART
cjel-3568	1981	10	reform	reform	VERB
cjel-3568	1981	11	section	section	NOUN
cjel-3568	1981	12	7704(c	7704(c	NOUN
cjel-3568	1981	13	)	)	PUNCT
cjel-3568	1981	14	and	and	CCONJ
cjel-3568	1981	15	subject	subject	VERB
cjel-3568	1981	16	all	all	DET
cjel-3568	1981	17	publicly	publicly	ADV
cjel-3568	1981	18	traded	trade	VERB
cjel-3568	1981	19	partnerships	partnership	NOUN
cjel-3568	1981	20	to	to	ADP
cjel-3568	1981	21	the	the	DET
cjel-3568	1981	22	corporate	corporate	ADJ
cjel-3568	1981	23	tax	tax	NOUN
cjel-3568	1981	24	would	would	AUX
cjel-3568	1981	25	be	be	AUX
cjel-3568	1981	26	rendered	render	VERB
cjel-3568	1981	27	moot	moot	ADJ
cjel-3568	1981	28	.	.	PUNCT
cjel-3568	1982	1	the	the	DET
cjel-3568	1982	2	bill	bill	NOUN
cjel-3568	1982	3	is	be	AUX
cjel-3568	1982	4	not	not	PART
cjel-3568	1982	5	expected	expect	VERB
cjel-3568	1982	6	to	to	PART
cjel-3568	1982	7	pass	pass	VERB
cjel-3568	1982	8	,	,	PUNCT
cjel-3568	1982	9	however.449	however.449	NOUN
cjel-3568	1982	10	finally	finally	ADV
cjel-3568	1982	11	,	,	PUNCT
cjel-3568	1982	12	the	the	DET
cjel-3568	1982	13	obama	obama	PROPN
cjel-3568	1982	14	administration	administration	NOUN
cjel-3568	1982	15	has	have	AUX
cjel-3568	1982	16	sought	seek	VERB
cjel-3568	1982	17	to	to	PART
cjel-3568	1982	18	make	make	VERB
cjel-3568	1982	19	the	the	DET
cjel-3568	1982	20	production	production	NOUN
cjel-3568	1982	21	tax	tax	NOUN
cjel-3568	1982	22	credit	credit	NOUN
cjel-3568	1982	23	permanent	permanent	ADJ
cjel-3568	1982	24	and	and	CCONJ
cjel-3568	1982	25	refundable.450	refundable.450	PRON
cjel-3568	1982	26	refundable	refundable	ADJ
cjel-3568	1982	27	credits	credit	NOUN
cjel-3568	1982	28	allow	allow	VERB
cjel-3568	1982	29	credit	credit	NOUN
cjel-3568	1982	30	recipients	recipient	NOUN
cjel-3568	1982	31	to	to	PART
cjel-3568	1982	32	enjoy	enjoy	VERB
cjel-3568	1982	33	the	the	DET
cjel-3568	1982	34	economic	economic	ADJ
cjel-3568	1982	35	benefits	benefit	NOUN
cjel-3568	1982	36	of	of	ADP
cjel-3568	1982	37	the	the	DET
cjel-3568	1982	38	credit	credit	NOUN
cjel-3568	1982	39	even	even	ADV
cjel-3568	1982	40	when	when	SCONJ
cjel-3568	1982	41	they	they	PRON
cjel-3568	1982	42	have	have	VERB
cjel-3568	1982	43	no	no	DET
cjel-3568	1982	44	tax	tax	NOUN
cjel-3568	1982	45	liability.451	liability.451	ADV
cjel-3568	1982	46	making	make	VERB
cjel-3568	1982	47	the	the	DET
cjel-3568	1982	48	tax	tax	NOUN
cjel-3568	1982	49	credit	credit	NOUN
cjel-3568	1982	50	refundable	refundable	ADJ
cjel-3568	1982	51	would	would	AUX
cjel-3568	1982	52	render	render	VERB
cjel-3568	1982	53	it	it	PRON
cjel-3568	1982	54	similar	similar	ADJ
cjel-3568	1982	55	to	to	ADP
cjel-3568	1982	56	the	the	DET
cjel-3568	1982	57	section	section	NOUN
cjel-3568	1982	58	1603	1603	NUM
cjel-3568	1982	59	grant	grant	NOUN
cjel-3568	1982	60	that	that	PRON
cjel-3568	1982	61	became	become	VERB
cjel-3568	1982	62	available	available	ADJ
cjel-3568	1982	63	in	in	ADP
cjel-3568	1982	64	2009	2009	NUM
cjel-3568	1982	65	to	to	PART
cjel-3568	1982	66	rescue	rescue	VERB
cjel-3568	1982	67	ptc	ptc	PROPN
cjel-3568	1982	68	investors	investor	NOUN
cjel-3568	1982	69	that	that	PRON
cjel-3568	1982	70	lacked	lack	VERB
cjel-3568	1982	71	tax	tax	NOUN
cjel-3568	1982	72	liability	liability	NOUN
cjel-3568	1982	73	as	as	ADP
cjel-3568	1982	74	a	a	DET
cjel-3568	1982	75	result	result	NOUN
cjel-3568	1982	76	of	of	ADP
cjel-3568	1982	77	the	the	DET
cjel-3568	1982	78	2007–08	2007–08	ADJ
cjel-3568	1982	79	recession	recession	NOUN
cjel-3568	1982	80	.	.	PUNCT
cjel-3568	1983	1	this	this	DET
cjel-3568	1983	2	modification	modification	NOUN
cjel-3568	1983	3	could	could	AUX
cjel-3568	1983	4	encourage	encourage	VERB
cjel-3568	1983	5	increased	increase	VERB
cjel-3568	1983	6	investment	investment	NOUN
cjel-3568	1983	7	and	and	CCONJ
cjel-3568	1983	8	expand	expand	VERB
cjel-3568	1983	9	the	the	DET
cjel-3568	1983	10	pool	pool	NOUN
cjel-3568	1983	11	of	of	ADP
cjel-3568	1983	12	investors,452	investors,452	NOUN
cjel-3568	1983	13	but	but	CCONJ
cjel-3568	1983	14	many	many	ADJ
cjel-3568	1983	15	of	of	ADP
cjel-3568	1983	16	the	the	DET
cjel-3568	1983	17	existing	exist	VERB
cjel-3568	1983	18	challenges	challenge	NOUN
cjel-3568	1983	19	associated	associate	VERB
cjel-3568	1983	20	with	with	ADP
cjel-3568	1983	21	high	high	ADJ
cjel-3568	1983	22	transaction	transaction	NOUN
cjel-3568	1983	23	costs	cost	NOUN
cjel-3568	1983	24	and	and	CCONJ
cjel-3568	1983	25	information	information	NOUN
cjel-3568	1983	26	costs	cost	NOUN
cjel-3568	1983	27	would	would	AUX
cjel-3568	1983	28	remain	remain	VERB
cjel-3568	1983	29	.	.	PUNCT
cjel-3568	1984	1	the	the	DET
cjel-3568	1984	2	atrisk	atrisk	PROPN
cjel-3568	1984	3	rules	rule	NOUN
cjel-3568	1984	4	and	and	CCONJ
cjel-3568	1984	5	passive	passive	ADJ
cjel-3568	1984	6	activity	activity	NOUN
cjel-3568	1984	7	loss	loss	NOUN
cjel-3568	1984	8	rules	rule	NOUN
cjel-3568	1984	9	would	would	AUX
cjel-3568	1984	10	also	also	ADV
cjel-3568	1984	11	likely	likely	ADV
cjel-3568	1984	12	continue	continue	VERB
cjel-3568	1984	13	to	to	PART
cjel-3568	1984	14	limit	limit	VERB
cjel-3568	1984	15	many	many	ADJ
cjel-3568	1984	16	investors	investor	NOUN
cjel-3568	1984	17	from	from	ADP
cjel-3568	1984	18	using	use	VERB
cjel-3568	1984	19	the	the	DET
cjel-3568	1984	20	credits	credit	NOUN
cjel-3568	1984	21	.	.	PUNCT
cjel-3568	1985	1	vii	vii	PROPN
cjel-3568	1985	2	.	.	PROPN
cjel-3568	1985	3	conclusion	conclusion	NOUN
cjel-3568	1985	4	:	:	PUNCT
cjel-3568	1985	5	subsidy	subsidy	NOUN
cjel-3568	1985	6	structure	structure	NOUN
cjel-3568	1985	7	matters	matter	VERB
cjel-3568	1985	8	the	the	DET
cjel-3568	1985	9	u.s	u.s	PROPN
cjel-3568	1985	10	.	.	PROPN
cjel-3568	1985	11	government	government	NOUN
cjel-3568	1985	12	has	have	AUX
cjel-3568	1985	13	been	be	AUX
cjel-3568	1985	14	picking	pick	VERB
cjel-3568	1985	15	winners	winner	NOUN
cjel-3568	1985	16	and	and	CCONJ
cjel-3568	1985	17	losers	loser	NOUN
cjel-3568	1985	18	among	among	ADP
cjel-3568	1985	19	energy	energy	NOUN
cjel-3568	1985	20	providers	provider	NOUN
cjel-3568	1985	21	for	for	ADP
cjel-3568	1985	22	over	over	ADP
cjel-3568	1985	23	100	100	NUM
cjel-3568	1985	24	years	year	NOUN
cjel-3568	1985	25	.	.	PUNCT
cjel-3568	1986	1	today	today	NOUN
cjel-3568	1986	2	,	,	PUNCT
cjel-3568	1986	3	the	the	DET
cjel-3568	1986	4	federal	federal	ADJ
cjel-3568	1986	5	government	government	NOUN
cjel-3568	1986	6	provides	provide	VERB
cjel-3568	1986	7	continuing	continue	VERB
cjel-3568	1986	8	support	support	NOUN
cjel-3568	1986	9	for	for	ADP
cjel-3568	1986	10	fossil	fossil	ADJ
cjel-3568	1986	11	fuels	fuel	NOUN
cjel-3568	1986	12	even	even	ADV
cjel-3568	1986	13	as	as	SCONJ
cjel-3568	1986	14	it	it	PRON
cjel-3568	1986	15	has	have	AUX
cjel-3568	1986	16	created	create	VERB
cjel-3568	1986	17	subsidies	subsidy	NOUN
cjel-3568	1986	18	to	to	PART
cjel-3568	1986	19	spur	spur	VERB
cjel-3568	1986	20	investment	investment	NOUN
cjel-3568	1986	21	in	in	ADP
cjel-3568	1986	22	renewable	renewable	ADJ
cjel-3568	1986	23	energy	energy	NOUN
cjel-3568	1986	24	to	to	PART
cjel-3568	1986	25	replace	replace	VERB
cjel-3568	1986	26	fossil	fossil	ADJ
cjel-3568	1986	27	fuels	fuel	NOUN
cjel-3568	1986	28	in	in	ADP
cjel-3568	1986	29	the	the	DET
cjel-3568	1986	30	generation	generation	NOUN
cjel-3568	1986	31	of	of	ADP
cjel-3568	1986	32	electricity	electricity	NOUN
cjel-3568	1986	33	.	.	PUNCT
cjel-3568	1987	1	the	the	DET
cjel-3568	1987	2	two	two	NUM
cjel-3568	1987	3	sets	set	NOUN
cjel-3568	1987	4	of	of	ADP
cjel-3568	1987	5	subsidies	subsidy	NOUN
cjel-3568	1987	6	have	have	AUX
cjel-3568	1987	7	produced	produce	VERB
cjel-3568	1987	8	strikingly	strikingly	ADV
cjel-3568	1987	9	different	different	ADJ
cjel-3568	1987	10	results	result	NOUN
cjel-3568	1987	11	in	in	ADP
cjel-3568	1987	12	terms	term	NOUN
cjel-3568	1987	13	of	of	ADP
cjel-3568	1987	14	facilitating	facilitate	VERB
cjel-3568	1987	15	investment	investment	NOUN
cjel-3568	1987	16	and	and	CCONJ
cjel-3568	1987	17	stimulating	stimulate	VERB
cjel-3568	1987	18	growth	growth	NOUN
cjel-3568	1987	19	in	in	ADP
cjel-3568	1987	20	their	their	PRON
cjel-3568	1987	21	respective	respective	ADJ
cjel-3568	1987	22	industries	industry	NOUN
cjel-3568	1987	23	.	.	PUNCT
cjel-3568	1988	1	the	the	DET
cjel-3568	1988	2	subsidies	subsidy	NOUN
cjel-3568	1988	3	developed	develop	VERB
cjel-3568	1988	4	for	for	ADP
cjel-3568	1988	5	the	the	DET
cjel-3568	1988	6	fossil	fossil	NOUN
cjel-3568	1988	7	fuel	fuel	NOUN
cjel-3568	1988	8	industry	industry	NOUN
cjel-3568	1988	9	have	have	AUX
cjel-3568	1988	10	generated	generate	VERB
cjel-3568	1988	11	extraordinary	extraordinary	ADJ
cjel-3568	1988	12	returns	return	NOUN
cjel-3568	1988	13	for	for	ADP
cjel-3568	1988	14	investors	investor	NOUN
cjel-3568	1988	15	,	,	PUNCT
cjel-3568	1988	16	spurring	spur	VERB
cjel-3568	1988	17	the	the	DET
cjel-3568	1988	18	449	449	NUM
cjel-3568	1988	19	.	.	PUNCT
cjel-3568	1989	1	govtrack.us	govtrack.u	NOUN
cjel-3568	1989	2	gives	give	VERB
cjel-3568	1989	3	the	the	DET
cjel-3568	1989	4	bill	bill	NOUN
cjel-3568	1989	5	a	a	DET
cjel-3568	1989	6	zero	zero	NUM
cjel-3568	1989	7	percent	percent	NOUN
cjel-3568	1989	8	chance	chance	NOUN
cjel-3568	1989	9	of	of	ADP
cjel-3568	1989	10	passing	pass	VERB
cjel-3568	1989	11	into	into	ADP
cjel-3568	1989	12	law	law	NOUN
cjel-3568	1989	13	.	.	PUNCT
cjel-3568	1990	1	see	see	VERB
cjel-3568	1990	2	s.	s.	PROPN
cjel-3568	1990	3	1656	1656	NUM
cjel-3568	1990	4	:	:	PUNCT
cjel-3568	1990	5	master	master	NOUN
cjel-3568	1990	6	limited	limit	VERB
cjel-3568	1990	7	partnerships	partnership	NOUN
cjel-3568	1990	8	parity	parity	NOUN
cjel-3568	1990	9	act	act	NOUN
cjel-3568	1990	10	,	,	PUNCT
cjel-3568	1990	11	govtrack	govtrack	NOUN
cjel-3568	1990	12	,	,	PUNCT
cjel-3568	1990	13	https://www.govtrack.us/congress/	https://www.govtrack.us/congress/	PROPN
cjel-3568	1990	14	bills/114	bills/114	NOUN
cjel-3568	1990	15	/	/	SYM
cjel-3568	1990	16	s1656	s1656	PROPN
cjel-3568	1990	17	[	[	X
cjel-3568	1990	18	https://perma.cc/h4kr-9yya	https://perma.cc/h4kr-9yya	X
cjel-3568	1990	19	]	]	X
cjel-3568	1990	20	(	(	PUNCT
cjel-3568	1990	21	last	last	ADV
cjel-3568	1990	22	visited	visit	VERB
cjel-3568	1990	23	jan	jan	PROPN
cjel-3568	1990	24	.	.	PROPN
cjel-3568	1990	25	4	4	NUM
cjel-3568	1990	26	,	,	PUNCT
cjel-3568	1990	27	2016	2016	NUM
cjel-3568	1990	28	)	)	PUNCT
cjel-3568	1990	29	.	.	PUNCT
cjel-3568	1991	1	450	450	NUM
cjel-3568	1991	2	.	.	PUNCT
cjel-3568	1991	3	see	see	VERB
cjel-3568	1991	4	advancing	advance	VERB
cjel-3568	1991	5	american	american	ADJ
cjel-3568	1991	6	energy	energy	NOUN
cjel-3568	1991	7	,	,	PUNCT
cjel-3568	1991	8	white	white	PROPN
cjel-3568	1991	9	house	house	PROPN
cjel-3568	1991	10	,	,	PUNCT
cjel-3568	1991	11	https://www.whitehouse.gov/energy/	https://www.whitehouse.gov/energy/	PROPN
cjel-3568	1991	12	securing	securing	PROPN
cjel-3568	1991	13	-	-	PUNCT
cjel-3568	1991	14	american	american	ADJ
cjel-3568	1991	15	-	-	PUNCT
cjel-3568	1991	16	energy	energy	NOUN
cjel-3568	1991	17	[	[	X
cjel-3568	1991	18	https://perma.cc/7j68-vkdc	https://perma.cc/7j68-vkdc	X
cjel-3568	1991	19	]	]	X
cjel-3568	1991	20	(	(	PUNCT
cjel-3568	1991	21	last	last	ADV
cjel-3568	1991	22	visited	visit	VERB
cjel-3568	1991	23	jan	jan	PROPN
cjel-3568	1991	24	.	.	PROPN
cjel-3568	1991	25	21	21	NUM
cjel-3568	1991	26	,	,	PUNCT
cjel-3568	1991	27	2016	2016	NUM
cjel-3568	1991	28	)	)	PUNCT
cjel-3568	1991	29	(	(	PUNCT
cjel-3568	1991	30	“	"	PUNCT
cjel-3568	1991	31	the	the	DET
cjel-3568	1991	32	president	president	NOUN
cjel-3568	1991	33	called	call	VERB
cjel-3568	1991	34	on	on	ADP
cjel-3568	1991	35	congress	congress	PROPN
cjel-3568	1991	36	to	to	PART
cjel-3568	1991	37	make	make	VERB
cjel-3568	1991	38	the	the	DET
cjel-3568	1991	39	renewable	renewable	ADJ
cjel-3568	1991	40	energy	energy	NOUN
cjel-3568	1991	41	production	production	NOUN
cjel-3568	1991	42	tax	tax	NOUN
cjel-3568	1991	43	credit	credit	NOUN
cjel-3568	1991	44	permanent	permanent	ADJ
cjel-3568	1991	45	and	and	CCONJ
cjel-3568	1991	46	refundable	refundable	ADJ
cjel-3568	1991	47	,	,	PUNCT
cjel-3568	1991	48	which	which	PRON
cjel-3568	1991	49	will	will	AUX
cjel-3568	1991	50	provide	provide	VERB
cjel-3568	1991	51	incentive	incentive	NOUN
cjel-3568	1991	52	and	and	CCONJ
cjel-3568	1991	53	certainty	certainty	VERB
cjel-3568	1991	54	for	for	ADP
cjel-3568	1991	55	investments	investment	NOUN
cjel-3568	1991	56	in	in	ADP
cjel-3568	1991	57	new	new	ADJ
cjel-3568	1991	58	clean	clean	ADJ
cjel-3568	1991	59	energy	energy	NOUN
cjel-3568	1991	60	.	.	PUNCT
cjel-3568	1992	1	instead	instead	ADV
cjel-3568	1992	2	of	of	ADP
cjel-3568	1992	3	continuing	continue	VERB
cjel-3568	1992	4	century	century	NOUN
cjel-3568	1992	5	-	-	PUNCT
cjel-3568	1992	6	old	old	ADJ
cjel-3568	1992	7	subsidies	subsidy	NOUN
cjel-3568	1992	8	to	to	ADP
cjel-3568	1992	9	oil	oil	NOUN
cjel-3568	1992	10	companies	company	NOUN
cjel-3568	1992	11	,	,	PUNCT
cjel-3568	1992	12	the	the	DET
cjel-3568	1992	13	president	president	NOUN
cjel-3568	1992	14	believes	believe	VERB
cjel-3568	1992	15	that	that	SCONJ
cjel-3568	1992	16	we	we	PRON
cjel-3568	1992	17	need	need	VERB
cjel-3568	1992	18	to	to	PART
cjel-3568	1992	19	invest	invest	VERB
cjel-3568	1992	20	in	in	ADP
cjel-3568	1992	21	the	the	DET
cjel-3568	1992	22	energy	energy	NOUN
cjel-3568	1992	23	of	of	ADP
cjel-3568	1992	24	the	the	DET
cjel-3568	1992	25	future	future	NOUN
cjel-3568	1992	26	.	.	PUNCT
cjel-3568	1992	27	”	"	PUNCT
cjel-3568	1992	28	)	)	PUNCT
cjel-3568	1992	29	.	.	PUNCT
cjel-3568	1993	1	451	451	X
cjel-3568	1993	2	.	.	PUNCT
cjel-3568	1993	3	see	see	VERB
cjel-3568	1993	4	lily	lily	PROPN
cjel-3568	1993	5	l.	l.	PROPN
cjel-3568	1993	6	batchelder	batchelder	PROPN
cjel-3568	1993	7	,	,	PUNCT
cjel-3568	1993	8	fred	fred	PROPN
cjel-3568	1993	9	t.	t.	PROPN
cjel-3568	1993	10	goldberg	goldberg	PROPN
cjel-3568	1993	11	,	,	PUNCT
cjel-3568	1993	12	jr	jr	PROPN
cjel-3568	1993	13	.	.	PROPN
cjel-3568	1993	14	&	&	CCONJ
cjel-3568	1993	15	peter	peter	PROPN
cjel-3568	1993	16	r.	r.	PROPN
cjel-3568	1993	17	orszag	orszag	PROPN
cjel-3568	1993	18	,	,	PUNCT
cjel-3568	1993	19	efficiency	efficiency	NOUN
cjel-3568	1993	20	and	and	CCONJ
cjel-3568	1993	21	tax	tax	NOUN
cjel-3568	1993	22	incentives	incentive	NOUN
cjel-3568	1993	23	:	:	PUNCT
cjel-3568	1993	24	the	the	DET
cjel-3568	1993	25	case	case	NOUN
cjel-3568	1993	26	for	for	ADP
cjel-3568	1993	27	refundable	refundable	ADJ
cjel-3568	1993	28	tax	tax	NOUN
cjel-3568	1993	29	credits	credit	NOUN
cjel-3568	1993	30	,	,	PUNCT
cjel-3568	1993	31	59	59	NUM
cjel-3568	1993	32	stan	stan	PROPN
cjel-3568	1993	33	.	.	PUNCT
cjel-3568	1994	1	l.	l.	PROPN
cjel-3568	1994	2	rev	rev	PROPN
cjel-3568	1994	3	.	.	PROPN
cjel-3568	1994	4	23	23	NUM
cjel-3568	1994	5	,	,	PUNCT
cjel-3568	1994	6	33	33	NUM
cjel-3568	1994	7	(	(	PUNCT
cjel-3568	1994	8	2006	2006	NUM
cjel-3568	1994	9	)	)	PUNCT
cjel-3568	1994	10	.	.	PUNCT
cjel-3568	1995	1	452	452	NUM
cjel-3568	1995	2	.	.	PUNCT
cjel-3568	1996	1	see	see	VERB
cjel-3568	1996	2	michelle	michelle	PROPN
cjel-3568	1996	3	d.	d.	PROPN
cjel-3568	1996	4	layser	layser	PROPN
cjel-3568	1996	5	,	,	PUNCT
cjel-3568	1996	6	improving	improve	VERB
cjel-3568	1996	7	tax	tax	NOUN
cjel-3568	1996	8	incentives	incentive	NOUN
cjel-3568	1996	9	for	for	ADP
cjel-3568	1996	10	wind	wind	NOUN
cjel-3568	1996	11	energy	energy	NOUN
cjel-3568	1996	12	production	production	NOUN
cjel-3568	1996	13	:	:	PUNCT
cjel-3568	1996	14	the	the	DET
cjel-3568	1996	15	case	case	NOUN
cjel-3568	1996	16	for	for	ADP
cjel-3568	1996	17	a	a	DET
cjel-3568	1996	18	refundable	refundable	ADJ
cjel-3568	1996	19	production	production	NOUN
cjel-3568	1996	20	tax	tax	NOUN
cjel-3568	1996	21	credit	credit	NOUN
cjel-3568	1996	22	,	,	PUNCT
cjel-3568	1996	23	81	81	NUM
cjel-3568	1996	24	mo	mo	PROPN
cjel-3568	1996	25	.	.	PROPN
cjel-3568	1996	26	l.	l.	PROPN
cjel-3568	1996	27	rev	rev	PROPN
cjel-3568	1996	28	.	.	PUNCT
cjel-3568	1997	1	(	(	PUNCT
cjel-3568	1997	2	forthcoming	forthcoming	ADJ
cjel-3568	1997	3	2016	2016	NUM
cjel-3568	1997	4	)	)	PUNCT
cjel-3568	1997	5	.	.	PUNCT
cjel-3568	1998	1	136	136	NUM
cjel-3568	1998	2	columbia	columbia	PROPN
cjel-3568	1998	3	journal	journal	PROPN
cjel-3568	1998	4	of	of	ADP
cjel-3568	1998	5	environmental	environmental	ADJ
cjel-3568	1998	6	law	law	NOUN
cjel-3568	1999	1	[	[	X
cjel-3568	1999	2	vol	vol	NOUN
cjel-3568	1999	3	.	.	PUNCT
cjel-3568	2000	1	41:1	41:1	NUM
cjel-3568	2000	2	expansion	expansion	NOUN
cjel-3568	2000	3	,	,	PUNCT
cjel-3568	2000	4	proliferation	proliferation	NOUN
cjel-3568	2000	5	,	,	PUNCT
cjel-3568	2000	6	and	and	CCONJ
cjel-3568	2000	7	growth	growth	NOUN
cjel-3568	2000	8	of	of	ADP
cjel-3568	2000	9	fossil	fossil	NOUN
cjel-3568	2000	10	fuel	fuel	NOUN
cjel-3568	2000	11	ventures	venture	NOUN
cjel-3568	2000	12	.	.	PUNCT
cjel-3568	2001	1	meanwhile	meanwhile	ADV
cjel-3568	2001	2	,	,	PUNCT
cjel-3568	2001	3	the	the	DET
cjel-3568	2001	4	market	market	NOUN
cjel-3568	2001	5	for	for	ADP
cjel-3568	2001	6	renewable	renewable	ADJ
cjel-3568	2001	7	energy	energy	NOUN
cjel-3568	2001	8	tax	tax	NOUN
cjel-3568	2001	9	credits	credit	NOUN
cjel-3568	2001	10	has	have	AUX
cjel-3568	2001	11	,	,	PUNCT
cjel-3568	2001	12	at	at	ADP
cjel-3568	2001	13	times	time	NOUN
cjel-3568	2001	14	,	,	PUNCT
cjel-3568	2001	15	collapsed	collapse	VERB
cjel-3568	2001	16	.	.	PUNCT
cjel-3568	2002	1	the	the	DET
cjel-3568	2002	2	structure	structure	NOUN
cjel-3568	2002	3	of	of	ADP
cjel-3568	2002	4	the	the	DET
cjel-3568	2002	5	tax	tax	NOUN
cjel-3568	2002	6	subsidies	subsidy	NOUN
cjel-3568	2002	7	caused	cause	VERB
cjel-3568	2002	8	these	these	DET
cjel-3568	2002	9	divergent	divergent	ADJ
cjel-3568	2002	10	outcomes	outcome	NOUN
cjel-3568	2002	11	.	.	PUNCT
cjel-3568	2003	1	fossil	fossil	ADJ
cjel-3568	2003	2	fuels	fuel	NOUN
cjel-3568	2003	3	firms	firm	NOUN
cjel-3568	2003	4	receive	receive	VERB
cjel-3568	2003	5	a	a	DET
cjel-3568	2003	6	wide	wide	ADJ
cjel-3568	2003	7	variety	variety	NOUN
cjel-3568	2003	8	of	of	ADP
cjel-3568	2003	9	tax	tax	NOUN
cjel-3568	2003	10	subsidies	subsidy	NOUN
cjel-3568	2003	11	.	.	PUNCT
cjel-3568	2004	1	they	they	PRON
cjel-3568	2004	2	may	may	AUX
cjel-3568	2004	3	immediately	immediately	ADV
cjel-3568	2004	4	deduct	deduct	VERB
cjel-3568	2004	5	the	the	DET
cjel-3568	2004	6	full	full	ADJ
cjel-3568	2004	7	value	value	NOUN
cjel-3568	2004	8	of	of	ADP
cjel-3568	2004	9	certain	certain	ADJ
cjel-3568	2004	10	costs,453	costs,453	NOUN
cjel-3568	2004	11	enjoy	enjoy	VERB
cjel-3568	2004	12	accelerated	accelerate	VERB
cjel-3568	2004	13	depreciation,454	depreciation,454	ADV
cjel-3568	2004	14	and	and	CCONJ
cjel-3568	2004	15	shorter	short	ADJ
cjel-3568	2004	16	cost	cost	NOUN
cjel-3568	2004	17	recovery	recovery	NOUN
cjel-3568	2004	18	periods	period	NOUN
cjel-3568	2004	19	for	for	ADP
cjel-3568	2004	20	other	other	ADJ
cjel-3568	2004	21	assets,455	assets,455	PROPN
cjel-3568	2004	22	and	and	CCONJ
cjel-3568	2004	23	claim	claim	VERB
cjel-3568	2004	24	deductions	deduction	NOUN
cjel-3568	2004	25	in	in	ADP
cjel-3568	2004	26	excess	excess	NOUN
cjel-3568	2004	27	of	of	ADP
cjel-3568	2004	28	their	their	PRON
cjel-3568	2004	29	investment	investment	NOUN
cjel-3568	2004	30	through	through	ADP
cjel-3568	2004	31	percentage	percentage	NOUN
cjel-3568	2004	32	depletion.456	depletion.456	NOUN
cjel-3568	2004	33	they	they	PRON
cjel-3568	2004	34	are	be	AUX
cjel-3568	2004	35	allowed	allow	VERB
cjel-3568	2004	36	to	to	PART
cjel-3568	2004	37	treat	treat	VERB
cjel-3568	2004	38	royalty	royalty	NOUN
cjel-3568	2004	39	payments	payment	NOUN
cjel-3568	2004	40	as	as	ADP
cjel-3568	2004	41	foreign	foreign	ADJ
cjel-3568	2004	42	taxes	taxis	NOUN
cjel-3568	2004	43	paid	pay	VERB
cjel-3568	2004	44	,	,	PUNCT
cjel-3568	2004	45	applying	apply	VERB
cjel-3568	2004	46	the	the	DET
cjel-3568	2004	47	foreign	foreign	ADJ
cjel-3568	2004	48	tax	tax	NOUN
cjel-3568	2004	49	credit	credit	NOUN
cjel-3568	2004	50	to	to	PART
cjel-3568	2004	51	offset	offset	VERB
cjel-3568	2004	52	u.s	u.s	PROPN
cjel-3568	2004	53	.	.	PROPN
cjel-3568	2004	54	income	income	NOUN
cjel-3568	2004	55	taxes.457	taxes.457	NOUN
cjel-3568	2004	56	they	they	PRON
cjel-3568	2004	57	receive	receive	VERB
cjel-3568	2004	58	special	special	ADJ
cjel-3568	2004	59	rates,458	rates,458	PROPN
cjel-3568	2004	60	tax	tax	NOUN
cjel-3568	2004	61	credits,459	credits,459	NOUN
cjel-3568	2004	62	and	and	CCONJ
cjel-3568	2004	63	exclusions	exclusion	NOUN
cjel-3568	2004	64	from	from	ADP
cjel-3568	2004	65	the	the	DET
cjel-3568	2004	66	application	application	NOUN
cjel-3568	2004	67	of	of	ADP
cjel-3568	2004	68	certain	certain	ADJ
cjel-3568	2004	69	rules.460	rules.460	ADV
cjel-3568	2004	70	they	they	PRON
cjel-3568	2004	71	also	also	ADV
cjel-3568	2004	72	receive	receive	VERB
cjel-3568	2004	73	subsidies	subsidy	NOUN
cjel-3568	2004	74	for	for	ADP
cjel-3568	2004	75	complying	comply	VERB
cjel-3568	2004	76	with	with	ADP
cjel-3568	2004	77	environmental	environmental	ADJ
cjel-3568	2004	78	laws.461	laws.461	ADJ
cjel-3568	2004	79	fossil	fossil	NOUN
cjel-3568	2004	80	fuel	fuel	NOUN
cjel-3568	2004	81	companies	company	NOUN
cjel-3568	2004	82	also	also	ADV
cjel-3568	2004	83	enjoy	enjoy	VERB
cjel-3568	2004	84	a	a	DET
cjel-3568	2004	85	special	special	ADJ
cjel-3568	2004	86	exemption	exemption	NOUN
cjel-3568	2004	87	from	from	ADP
cjel-3568	2004	88	the	the	DET
cjel-3568	2004	89	corporate	corporate	ADJ
cjel-3568	2004	90	tax	tax	NOUN
cjel-3568	2004	91	.	.	PUNCT
cjel-3568	2005	1	while	while	SCONJ
cjel-3568	2005	2	,	,	PUNCT
cjel-3568	2005	3	generally	generally	ADV
cjel-3568	2005	4	,	,	PUNCT
cjel-3568	2005	5	publicly	publicly	ADV
cjel-3568	2005	6	traded	trade	VERB
cjel-3568	2005	7	entities	entity	NOUN
cjel-3568	2005	8	are	be	AUX
cjel-3568	2005	9	subject	subject	ADJ
cjel-3568	2005	10	to	to	ADP
cjel-3568	2005	11	the	the	DET
cjel-3568	2005	12	corporate	corporate	ADJ
cjel-3568	2005	13	tax	tax	NOUN
cjel-3568	2005	14	,	,	PUNCT
cjel-3568	2005	15	section	section	NOUN
cjel-3568	2005	16	7704(c	7704(c	NOUN
cjel-3568	2005	17	)	)	PUNCT
cjel-3568	2005	18	permits	permit	VERB
cjel-3568	2005	19	fossil	fossil	NOUN
cjel-3568	2005	20	fuel	fuel	NOUN
cjel-3568	2005	21	investors	investor	NOUN
cjel-3568	2005	22	to	to	PART
cjel-3568	2005	23	enjoy	enjoy	VERB
cjel-3568	2005	24	pass	pass	VERB
cjel-3568	2005	25	-	-	PUNCT
cjel-3568	2005	26	through	through	ADP
cjel-3568	2005	27	taxation	taxation	NOUN
cjel-3568	2005	28	,	,	PUNCT
cjel-3568	2005	29	avoiding	avoid	VERB
cjel-3568	2005	30	the	the	DET
cjel-3568	2005	31	corporate	corporate	ADJ
cjel-3568	2005	32	“	"	PUNCT
cjel-3568	2005	33	double	double	ADJ
cjel-3568	2005	34	tax	tax	NOUN
cjel-3568	2005	35	.	.	PUNCT
cjel-3568	2006	1	”462	”462	ADJ
cjel-3568	2006	2	public	public	ADJ
cjel-3568	2006	3	trading	trading	NOUN
cjel-3568	2006	4	makes	make	VERB
cjel-3568	2006	5	the	the	DET
cjel-3568	2006	6	investments	investment	NOUN
cjel-3568	2006	7	highly	highly	ADV
cjel-3568	2006	8	liquid	liquid	ADJ
cjel-3568	2006	9	and	and	CCONJ
cjel-3568	2006	10	minimizes	minimize	VERB
cjel-3568	2006	11	information	information	NOUN
cjel-3568	2006	12	and	and	CCONJ
cjel-3568	2006	13	transaction	transaction	NOUN
cjel-3568	2006	14	costs	cost	NOUN
cjel-3568	2006	15	.	.	PUNCT
cjel-3568	2007	1	the	the	DET
cjel-3568	2007	2	structures	structure	NOUN
cjel-3568	2007	3	are	be	AUX
cjel-3568	2007	4	permanent	permanent	ADJ
cjel-3568	2007	5	and	and	CCONJ
cjel-3568	2007	6	lend	lend	VERB
cjel-3568	2007	7	significant	significant	ADJ
cjel-3568	2007	8	legislative	legislative	ADJ
cjel-3568	2007	9	certainty	certainty	NOUN
cjel-3568	2007	10	to	to	ADP
cjel-3568	2007	11	investors	investor	NOUN
cjel-3568	2007	12	about	about	ADP
cjel-3568	2007	13	the	the	DET
cjel-3568	2007	14	tax	tax	NOUN
cjel-3568	2007	15	benefits	benefit	NOUN
cjel-3568	2007	16	they	they	PRON
cjel-3568	2007	17	are	be	AUX
cjel-3568	2007	18	to	to	PART
cjel-3568	2007	19	receive	receive	VERB
cjel-3568	2007	20	.	.	PUNCT
cjel-3568	2008	1	in	in	ADP
cjel-3568	2008	2	contrast	contrast	NOUN
cjel-3568	2008	3	,	,	PUNCT
cjel-3568	2008	4	the	the	DET
cjel-3568	2008	5	subsidies	subsidy	NOUN
cjel-3568	2008	6	to	to	ADP
cjel-3568	2008	7	the	the	DET
cjel-3568	2008	8	renewable	renewable	ADJ
cjel-3568	2008	9	energy	energy	NOUN
cjel-3568	2008	10	industry	industry	NOUN
cjel-3568	2008	11	are	be	AUX
cjel-3568	2008	12	far	far	ADV
cjel-3568	2008	13	less	less	ADV
cjel-3568	2008	14	effective	effective	ADJ
cjel-3568	2008	15	in	in	ADP
cjel-3568	2008	16	facilitating	facilitate	VERB
cjel-3568	2008	17	investment	investment	NOUN
cjel-3568	2008	18	.	.	PUNCT
cjel-3568	2009	1	the	the	DET
cjel-3568	2009	2	tax	tax	NOUN
cjel-3568	2009	3	benefits	benefit	NOUN
cjel-3568	2009	4	consist	consist	VERB
cjel-3568	2009	5	of	of	ADP
cjel-3568	2009	6	accelerated	accelerate	VERB
cjel-3568	2009	7	depreciation463	depreciation463	PROPN
cjel-3568	2009	8	and	and	CCONJ
cjel-3568	2009	9	tax	tax	NOUN
cjel-3568	2009	10	credits.464	credits.464	ADP
cjel-3568	2009	11	the	the	DET
cjel-3568	2009	12	deal	deal	NOUN
cjel-3568	2009	13	structures	structure	NOUN
cjel-3568	2009	14	and	and	CCONJ
cjel-3568	2009	15	risks	risk	NOUN
cjel-3568	2009	16	are	be	AUX
cjel-3568	2009	17	diverse	diverse	ADJ
cjel-3568	2009	18	,	,	PUNCT
cjel-3568	2009	19	imposing	impose	VERB
cjel-3568	2009	20	high	high	ADJ
cjel-3568	2009	21	information	information	NOUN
cjel-3568	2009	22	and	and	CCONJ
cjel-3568	2009	23	transaction	transaction	NOUN
cjel-3568	2009	24	costs	cost	NOUN
cjel-3568	2009	25	.	.	PUNCT
cjel-3568	2010	1	the	the	DET
cjel-3568	2010	2	credit	credit	NOUN
cjel-3568	2010	3	rules	rule	NOUN
cjel-3568	2010	4	create	create	VERB
cjel-3568	2010	5	lock	lock	NOUN
cjel-3568	2010	6	-	-	PUNCT
cjel-3568	2010	7	in	in	ADV
cjel-3568	2010	8	by	by	ADP
cjel-3568	2010	9	requiring	require	VERB
cjel-3568	2010	10	investors	investor	NOUN
cjel-3568	2010	11	to	to	PART
cjel-3568	2010	12	hold	hold	VERB
cjel-3568	2010	13	their	their	PRON
cjel-3568	2010	14	investments	investment	NOUN
cjel-3568	2010	15	for	for	ADP
cjel-3568	2010	16	long	long	ADJ
cjel-3568	2010	17	periods	period	NOUN
cjel-3568	2010	18	and	and	CCONJ
cjel-3568	2010	19	by	by	ADP
cjel-3568	2010	20	increasing	increase	VERB
cjel-3568	2010	21	the	the	DET
cjel-3568	2010	22	price	price	NOUN
cjel-3568	2010	23	of	of	ADP
cjel-3568	2010	24	exit	exit	NOUN
cjel-3568	2010	25	.	.	PUNCT
cjel-3568	2011	1	because	because	SCONJ
cjel-3568	2011	2	the	the	DET
cjel-3568	2011	3	subsidies	subsidy	NOUN
cjel-3568	2011	4	are	be	AUX
cjel-3568	2011	5	temporary	temporary	ADJ
cjel-3568	2011	6	,	,	PUNCT
cjel-3568	2011	7	they	they	PRON
cjel-3568	2011	8	impose	impose	VERB
cjel-3568	2011	9	significant	significant	ADJ
cjel-3568	2011	10	453	453	NUM
cjel-3568	2011	11	.	.	PUNCT
cjel-3568	2012	1	see	see	VERB
cjel-3568	2012	2	i.r.c	i.r.c	NOUN
cjel-3568	2012	3	.	.	PUNCT
cjel-3568	2013	1	§	§	PROPN
cjel-3568	2013	2	§	§	PROPN
cjel-3568	2013	3	617	617	NUM
cjel-3568	2013	4	,	,	PUNCT
cjel-3568	2013	5	613	613	NUM
cjel-3568	2013	6	,	,	PUNCT
cjel-3568	2013	7	179c	179c	NUM
cjel-3568	2013	8	(	(	PUNCT
cjel-3568	2013	9	2012	2012	NUM
cjel-3568	2013	10	)	)	PUNCT
cjel-3568	2013	11	.	.	PUNCT
cjel-3568	2014	1	454	454	NUM
cjel-3568	2014	2	.	.	PUNCT
cjel-3568	2014	3	see	see	VERB
cjel-3568	2014	4	i.r.c	i.r.c	NOUN
cjel-3568	2014	5	.	.	PUNCT
cjel-3568	2015	1	§	§	PROPN
cjel-3568	2015	2	168(e)(3)(c)(iv	168(e)(3)(c)(iv	NUM
cjel-3568	2015	3	)	)	PUNCT
cjel-3568	2015	4	(	(	PUNCT
cjel-3568	2015	5	supp	supp	NOUN
cjel-3568	2015	6	.	.	PUNCT
cjel-3568	2015	7	2015	2015	NUM
cjel-3568	2015	8	)	)	PUNCT
cjel-3568	2015	9	.	.	PUNCT
cjel-3568	2016	1	455	455	X
cjel-3568	2016	2	.	.	PUNCT
cjel-3568	2017	1	see	see	VERB
cjel-3568	2017	2	i.r.c	i.r.c	NOUN
cjel-3568	2017	3	.	.	PUNCT
cjel-3568	2018	1	§	§	PROPN
cjel-3568	2018	2	§	§	PROPN
cjel-3568	2018	3	168(e)(3)(e)(viii	168(e)(3)(e)(viii	NUM
cjel-3568	2018	4	)	)	PUNCT
cjel-3568	2018	5	,	,	PUNCT
cjel-3568	2018	6	167(h	167(h	PROPN
cjel-3568	2018	7	)	)	PUNCT
cjel-3568	2018	8	,	,	PUNCT
cjel-3568	2018	9	169(d)(5	169(d)(5	NUM
cjel-3568	2018	10	)	)	PUNCT
cjel-3568	2018	11	,	,	PUNCT
cjel-3568	2018	12	179a	179a	PROPN
cjel-3568	2018	13	(	(	PUNCT
cjel-3568	2018	14	supp	supp	NOUN
cjel-3568	2018	15	.	.	PUNCT
cjel-3568	2018	16	2015	2015	NUM
cjel-3568	2018	17	)	)	PUNCT
cjel-3568	2018	18	.	.	PUNCT
cjel-3568	2019	1	456	456	X
cjel-3568	2019	2	.	.	PUNCT
cjel-3568	2020	1	see	see	VERB
cjel-3568	2020	2	i.r.c	i.r.c	NOUN
cjel-3568	2020	3	.	.	PUNCT
cjel-3568	2021	1	§	§	PROPN
cjel-3568	2021	2	613	613	NUM
cjel-3568	2021	3	(	(	PUNCT
cjel-3568	2021	4	2012	2012	NUM
cjel-3568	2021	5	)	)	PUNCT
cjel-3568	2021	6	.	.	PUNCT
cjel-3568	2022	1	457	457	NUM
cjel-3568	2022	2	.	.	PUNCT
cjel-3568	2023	1	see	see	VERB
cjel-3568	2023	2	i.r.c	i.r.c	NOUN
cjel-3568	2023	3	.	.	PUNCT
cjel-3568	2024	1	§	§	PROPN
cjel-3568	2024	2	901	901	NUM
cjel-3568	2024	3	(	(	PUNCT
cjel-3568	2024	4	2012	2012	NUM
cjel-3568	2024	5	)	)	PUNCT
cjel-3568	2024	6	.	.	PUNCT
cjel-3568	2025	1	458	458	NUM
cjel-3568	2025	2	.	.	PUNCT
cjel-3568	2026	1	see	see	VERB
cjel-3568	2026	2	i.r.c	i.r.c	NOUN
cjel-3568	2026	3	.	.	PUNCT
cjel-3568	2027	1	§	§	PROPN
cjel-3568	2027	2	631(c	631(c	PROPN
cjel-3568	2027	3	)	)	PUNCT
cjel-3568	2027	4	(	(	PUNCT
cjel-3568	2027	5	supp	supp	PROPN
cjel-3568	2027	6	.	.	PUNCT
cjel-3568	2027	7	2014	2014	NUM
cjel-3568	2027	8	)	)	PUNCT
cjel-3568	2027	9	.	.	PUNCT
cjel-3568	2028	1	459	459	NUM
cjel-3568	2028	2	.	.	PUNCT
cjel-3568	2029	1	see	see	VERB
cjel-3568	2029	2	i.r.c	i.r.c	NOUN
cjel-3568	2029	3	.	.	PUNCT
cjel-3568	2030	1	§	§	PROPN
cjel-3568	2030	2	§	§	PROPN
cjel-3568	2030	3	43	43	NUM
cjel-3568	2030	4	,	,	PUNCT
cjel-3568	2030	5	45	45	NUM
cjel-3568	2030	6	(	(	PUNCT
cjel-3568	2030	7	supp	supp	NOUN
cjel-3568	2030	8	.	.	PUNCT
cjel-3568	2030	9	2015	2015	NUM
cjel-3568	2030	10	)	)	PUNCT
cjel-3568	2030	11	.	.	PUNCT
cjel-3568	2031	1	460	460	NUM
cjel-3568	2031	2	.	.	PUNCT
cjel-3568	2032	1	see	see	VERB
cjel-3568	2032	2	i.r.c	i.r.c	NOUN
cjel-3568	2032	3	.	.	PUNCT
cjel-3568	2033	1	§	§	PROPN
cjel-3568	2033	2	469	469	NUM
cjel-3568	2033	3	(	(	PUNCT
cjel-3568	2033	4	supp	supp	PROPN
cjel-3568	2033	5	.	.	PUNCT
cjel-3568	2033	6	2014	2014	NUM
cjel-3568	2033	7	)	)	PUNCT
cjel-3568	2033	8	(	(	PUNCT
cjel-3568	2033	9	exceptions	exception	NOUN
cjel-3568	2033	10	to	to	ADP
cjel-3568	2033	11	passive	passive	ADJ
cjel-3568	2033	12	activity	activity	NOUN
cjel-3568	2033	13	losses	loss	NOUN
cjel-3568	2033	14	rules	rule	NOUN
cjel-3568	2033	15	)	)	PUNCT
cjel-3568	2033	16	;	;	PUNCT
cjel-3568	2033	17	see	see	VERB
cjel-3568	2033	18	also	also	ADV
cjel-3568	2033	19	i.r.c	i.r.c	NOUN
cjel-3568	2033	20	.	.	PUNCT
cjel-3568	2034	1	§	§	PROPN
cjel-3568	2034	2	148	148	NUM
cjel-3568	2034	3	(	(	PUNCT
cjel-3568	2034	4	2012	2012	NUM
cjel-3568	2034	5	)	)	PUNCT
cjel-3568	2034	6	(	(	PUNCT
cjel-3568	2034	7	exceptions	exception	NOUN
cjel-3568	2034	8	to	to	PART
cjel-3568	2034	9	tax	tax	NOUN
cjel-3568	2034	10	arbitrage	arbitrage	NOUN
cjel-3568	2034	11	rules	rule	NOUN
cjel-3568	2034	12	)	)	PUNCT
cjel-3568	2034	13	.	.	PUNCT
cjel-3568	2035	1	461	461	NUM
cjel-3568	2035	2	.	.	PUNCT
cjel-3568	2035	3	see	see	VERB
cjel-3568	2035	4	i.r.c	i.r.c	NOUN
cjel-3568	2035	5	.	.	PUNCT
cjel-3568	2036	1	§	§	PROPN
cjel-3568	2036	2	§	§	PROPN
cjel-3568	2036	3	179b	179b	PROPN
cjel-3568	2036	4	,	,	PUNCT
cjel-3568	2036	5	45h	45h	NUM
cjel-3568	2036	6	,	,	PUNCT
cjel-3568	2036	7	468	468	NUM
cjel-3568	2036	8	(	(	PUNCT
cjel-3568	2036	9	2012	2012	NUM
cjel-3568	2036	10	)	)	PUNCT
cjel-3568	2036	11	.	.	PUNCT
cjel-3568	2037	1	462	462	NUM
cjel-3568	2037	2	.	.	PUNCT
cjel-3568	2037	3	see	see	VERB
cjel-3568	2037	4	i.r.c	i.r.c	NOUN
cjel-3568	2037	5	.	.	PUNCT
cjel-3568	2038	1	§	§	PROPN
cjel-3568	2038	2	7704(c	7704(c	X
cjel-3568	2038	3	)	)	PUNCT
cjel-3568	2038	4	(	(	PUNCT
cjel-3568	2038	5	2012	2012	NUM
cjel-3568	2038	6	)	)	PUNCT
cjel-3568	2038	7	(	(	PUNCT
cjel-3568	2038	8	creating	create	VERB
cjel-3568	2038	9	an	an	DET
cjel-3568	2038	10	exception	exception	NOUN
cjel-3568	2038	11	from	from	ADP
cjel-3568	2038	12	corporate	corporate	ADJ
cjel-3568	2038	13	treatment	treatment	NOUN
cjel-3568	2038	14	for	for	ADP
cjel-3568	2038	15	certain	certain	ADJ
cjel-3568	2038	16	partnerships	partnership	NOUN
cjel-3568	2038	17	with	with	ADP
cjel-3568	2038	18	passive	passive	ADJ
cjel-3568	2038	19	income	income	NOUN
cjel-3568	2038	20	)	)	PUNCT
cjel-3568	2038	21	.	.	PUNCT
cjel-3568	2039	1	see	see	VERB
cjel-3568	2039	2	supra	supra	PROPN
cjel-3568	2039	3	note	note	PROPN
cjel-3568	2039	4	154	154	NUM
cjel-3568	2039	5	and	and	CCONJ
cjel-3568	2039	6	accompanying	accompany	VERB
cjel-3568	2039	7	text	text	NOUN
cjel-3568	2039	8	.	.	PUNCT
cjel-3568	2040	1	463	463	NUM
cjel-3568	2040	2	.	.	PUNCT
cjel-3568	2040	3	see	see	VERB
cjel-3568	2040	4	i.r.c	i.r.c	NOUN
cjel-3568	2040	5	.	.	PUNCT
cjel-3568	2041	1	§	§	PROPN
cjel-3568	2041	2	168	168	NUM
cjel-3568	2041	3	(	(	PUNCT
cjel-3568	2041	4	supp	supp	NOUN
cjel-3568	2041	5	.	.	PUNCT
cjel-3568	2041	6	2015	2015	NUM
cjel-3568	2041	7	)	)	PUNCT
cjel-3568	2041	8	.	.	PUNCT
cjel-3568	2042	1	464	464	NUM
cjel-3568	2042	2	.	.	PUNCT
cjel-3568	2043	1	see	see	VERB
cjel-3568	2043	2	i.r.c	i.r.c	NOUN
cjel-3568	2043	3	.	.	PUNCT
cjel-3568	2044	1	§	§	PROPN
cjel-3568	2044	2	§	§	PROPN
cjel-3568	2044	3	45	45	NUM
cjel-3568	2044	4	,	,	PUNCT
cjel-3568	2044	5	48	48	NUM
cjel-3568	2044	6	(	(	PUNCT
cjel-3568	2044	7	supp	supp	NOUN
cjel-3568	2044	8	.	.	PUNCT
cjel-3568	2044	9	2015	2015	NUM
cjel-3568	2044	10	)	)	PUNCT
cjel-3568	2044	11	.	.	PUNCT
cjel-3568	2045	1	2016	2016	NUM
cjel-3568	2045	2	]	]	PUNCT
cjel-3568	2045	3	picking	pick	VERB
cjel-3568	2045	4	winners	winner	NOUN
cjel-3568	2045	5	and	and	CCONJ
cjel-3568	2045	6	losers	loser	NOUN
cjel-3568	2045	7	137	137	NUM
cjel-3568	2045	8	legislative	legislative	ADJ
cjel-3568	2045	9	risk	risk	NOUN
cjel-3568	2045	10	and	and	CCONJ
cjel-3568	2045	11	uncertainty	uncertainty	NOUN
cjel-3568	2045	12	.	.	PUNCT
cjel-3568	2046	1	temporary	temporary	ADJ
cjel-3568	2046	2	credit	credit	NOUN
cjel-3568	2046	3	periods	period	NOUN
cjel-3568	2046	4	have	have	AUX
cjel-3568	2046	5	undermined	undermine	VERB
cjel-3568	2046	6	planning	planning	NOUN
cjel-3568	2046	7	and	and	CCONJ
cjel-3568	2046	8	project	project	NOUN
cjel-3568	2046	9	development	development	NOUN
cjel-3568	2046	10	and	and	CCONJ
cjel-3568	2046	11	given	give	VERB
cjel-3568	2046	12	rise	rise	NOUN
cjel-3568	2046	13	to	to	ADP
cjel-3568	2046	14	boom	boom	NOUN
cjel-3568	2046	15	and	and	CCONJ
cjel-3568	2046	16	bust	bust	NOUN
cjel-3568	2046	17	periods	period	NOUN
cjel-3568	2046	18	,	,	PUNCT
cjel-3568	2046	19	slowing	slow	VERB
cjel-3568	2046	20	the	the	DET
cjel-3568	2046	21	development	development	NOUN
cjel-3568	2046	22	of	of	ADP
cjel-3568	2046	23	a	a	DET
cjel-3568	2046	24	u.s.-based	u.s.-based	ADJ
cjel-3568	2046	25	wind	wind	NOUN
cjel-3568	2046	26	-	-	PUNCT
cjel-3568	2046	27	power	power	NOUN
cjel-3568	2046	28	manufacturing	manufacturing	NOUN
cjel-3568	2046	29	sector	sector	NOUN
cjel-3568	2046	30	.	.	PUNCT
cjel-3568	2047	1	extraordinary	extraordinary	ADJ
cjel-3568	2047	2	measures	measure	NOUN
cjel-3568	2047	3	were	be	AUX
cjel-3568	2047	4	required	require	VERB
cjel-3568	2047	5	to	to	PART
cjel-3568	2047	6	salvage	salvage	VERB
cjel-3568	2047	7	tax	tax	NOUN
cjel-3568	2047	8	credit	credit	NOUN
cjel-3568	2047	9	programs	program	NOUN
cjel-3568	2047	10	during	during	ADP
cjel-3568	2047	11	the	the	DET
cjel-3568	2047	12	recent	recent	ADJ
cjel-3568	2047	13	economic	economic	ADJ
cjel-3568	2047	14	downturn	downturn	NOUN
cjel-3568	2047	15	.	.	PUNCT
cjel-3568	2048	1	the	the	DET
cjel-3568	2048	2	function	function	NOUN
cjel-3568	2048	3	of	of	ADP
cjel-3568	2048	4	the	the	DET
cjel-3568	2048	5	subsidy	subsidy	NOUN
cjel-3568	2048	6	in	in	ADP
cjel-3568	2048	7	determining	determine	VERB
cjel-3568	2048	8	tax	tax	NOUN
cjel-3568	2048	9	liability	liability	NOUN
cjel-3568	2048	10	and	and	CCONJ
cjel-3568	2048	11	the	the	DET
cjel-3568	2048	12	location	location	NOUN
cjel-3568	2048	13	of	of	ADP
cjel-3568	2048	14	the	the	DET
cjel-3568	2048	15	subsidy	subsidy	NOUN
cjel-3568	2048	16	in	in	ADP
cjel-3568	2048	17	the	the	DET
cjel-3568	2048	18	tax	tax	NOUN
cjel-3568	2048	19	code	code	NOUN
cjel-3568	2048	20	have	have	AUX
cjel-3568	2048	21	also	also	ADV
cjel-3568	2048	22	affected	affect	VERB
cjel-3568	2048	23	their	their	PRON
cjel-3568	2048	24	longterm	longterm	NOUN
cjel-3568	2048	25	viability	viability	NOUN
cjel-3568	2048	26	,	,	PUNCT
cjel-3568	2048	27	and	and	CCONJ
cjel-3568	2048	28	engendered	engender	VERB
cjel-3568	2048	29	administrative	administrative	ADJ
cjel-3568	2048	30	bias	bias	NOUN
cjel-3568	2048	31	in	in	ADP
cjel-3568	2048	32	reporting	reporting	NOUN
cjel-3568	2048	33	and	and	CCONJ
cjel-3568	2048	34	analysis	analysis	NOUN
cjel-3568	2048	35	.	.	PUNCT
cjel-3568	2049	1	tax	tax	NOUN
cjel-3568	2049	2	subsidies	subsidy	NOUN
cjel-3568	2049	3	for	for	ADP
cjel-3568	2049	4	fossil	fossil	ADJ
cjel-3568	2049	5	fuels	fuel	NOUN
cjel-3568	2049	6	are	be	AUX
cjel-3568	2049	7	embedded	embed	VERB
cjel-3568	2049	8	in	in	ADP
cjel-3568	2049	9	the	the	DET
cjel-3568	2049	10	portions	portion	NOUN
cjel-3568	2049	11	of	of	ADP
cjel-3568	2049	12	the	the	DET
cjel-3568	2049	13	internal	internal	ADJ
cjel-3568	2049	14	revenue	revenue	NOUN
cjel-3568	2049	15	code	code	NOUN
cjel-3568	2049	16	that	that	PRON
cjel-3568	2049	17	measure	measure	VERB
cjel-3568	2049	18	income	income	NOUN
cjel-3568	2049	19	.	.	PUNCT
cjel-3568	2050	1	they	they	PRON
cjel-3568	2050	2	are	be	AUX
cjel-3568	2050	3	less	less	ADV
cjel-3568	2050	4	visible	visible	ADJ
cjel-3568	2050	5	,	,	PUNCT
cjel-3568	2050	6	less	less	ADV
cjel-3568	2050	7	reported	report	VERB
cjel-3568	2050	8	,	,	PUNCT
cjel-3568	2050	9	and	and	CCONJ
cjel-3568	2050	10	less	less	ADV
cjel-3568	2050	11	scrutinized	scrutinize	VERB
cjel-3568	2050	12	.	.	PUNCT
cjel-3568	2051	1	the	the	DET
cjel-3568	2051	2	agencies	agency	NOUN
cjel-3568	2051	3	responsible	responsible	ADJ
cjel-3568	2051	4	for	for	ADP
cjel-3568	2051	5	quantifying	quantify	VERB
cjel-3568	2051	6	and	and	CCONJ
cjel-3568	2051	7	analyzing	analyze	VERB
cjel-3568	2051	8	these	these	DET
cjel-3568	2051	9	subsidies	subsidy	NOUN
cjel-3568	2051	10	generally	generally	ADV
cjel-3568	2051	11	focus	focus	VERB
cjel-3568	2051	12	on	on	ADP
cjel-3568	2051	13	only	only	ADV
cjel-3568	2051	14	the	the	DET
cjel-3568	2051	15	largest	large	ADJ
cjel-3568	2051	16	subsidies	subsidy	NOUN
cjel-3568	2051	17	in	in	ADP
cjel-3568	2051	18	terms	term	NOUN
cjel-3568	2051	19	of	of	ADP
cjel-3568	2051	20	revenue	revenue	NOUN
cjel-3568	2051	21	cost	cost	NOUN
cjel-3568	2051	22	,	,	PUNCT
cjel-3568	2051	23	ignore	ignore	VERB
cjel-3568	2051	24	tax	tax	NOUN
cjel-3568	2051	25	benefits	benefit	NOUN
cjel-3568	2051	26	based	base	VERB
cjel-3568	2051	27	on	on	ADP
cjel-3568	2051	28	choice	choice	NOUN
cjel-3568	2051	29	of	of	ADP
cjel-3568	2051	30	form	form	NOUN
cjel-3568	2051	31	,	,	PUNCT
cjel-3568	2051	32	decline	decline	VERB
cjel-3568	2051	33	to	to	PART
cjel-3568	2051	34	evaluate	evaluate	VERB
cjel-3568	2051	35	expenditures	expenditure	NOUN
cjel-3568	2051	36	that	that	PRON
cjel-3568	2051	37	are	be	AUX
cjel-3568	2051	38	not	not	PART
cjel-3568	2051	39	unique	unique	ADJ
cjel-3568	2051	40	to	to	ADP
cjel-3568	2051	41	the	the	DET
cjel-3568	2051	42	energy	energy	NOUN
cjel-3568	2051	43	industry	industry	NOUN
cjel-3568	2051	44	(	(	PUNCT
cjel-3568	2051	45	allowing	allow	VERB
cjel-3568	2051	46	some	some	DET
cjel-3568	2051	47	subsidies	subsidy	NOUN
cjel-3568	2051	48	to	to	PART
cjel-3568	2051	49	hide	hide	VERB
cjel-3568	2051	50	in	in	ADP
cjel-3568	2051	51	plain	plain	ADJ
cjel-3568	2051	52	sight	sight	NOUN
cjel-3568	2051	53	)	)	PUNCT
cjel-3568	2051	54	,	,	PUNCT
cjel-3568	2051	55	and	and	CCONJ
cjel-3568	2051	56	fail	fail	VERB
cjel-3568	2051	57	to	to	PART
cjel-3568	2051	58	collect	collect	VERB
cjel-3568	2051	59	and	and	CCONJ
cjel-3568	2051	60	evaluate	evaluate	VERB
cjel-3568	2051	61	data	datum	NOUN
cjel-3568	2051	62	from	from	ADP
cjel-3568	2051	63	the	the	DET
cjel-3568	2051	64	taxpayers	taxpayer	NOUN
cjel-3568	2051	65	claiming	claim	VERB
cjel-3568	2051	66	these	these	DET
cjel-3568	2051	67	benefits	benefit	NOUN
cjel-3568	2051	68	.	.	PUNCT
cjel-3568	2052	1	the	the	DET
cjel-3568	2052	2	tax	tax	NOUN
cjel-3568	2052	3	expenditures	expenditure	NOUN
cjel-3568	2052	4	to	to	ADP
cjel-3568	2052	5	the	the	DET
cjel-3568	2052	6	fossil	fossil	NOUN
cjel-3568	2052	7	fuel	fuel	NOUN
cjel-3568	2052	8	industry	industry	NOUN
cjel-3568	2052	9	are	be	AUX
cjel-3568	2052	10	permanent	permanent	ADJ
cjel-3568	2052	11	;	;	PUNCT
cjel-3568	2052	12	some	some	PRON
cjel-3568	2052	13	have	have	AUX
cjel-3568	2052	14	been	be	AUX
cjel-3568	2052	15	in	in	ADP
cjel-3568	2052	16	place	place	NOUN
cjel-3568	2052	17	for	for	ADP
cjel-3568	2052	18	over	over	ADP
cjel-3568	2052	19	100	100	NUM
cjel-3568	2052	20	years	year	NOUN
cjel-3568	2052	21	,	,	PUNCT
cjel-3568	2052	22	and	and	CCONJ
cjel-3568	2052	23	efforts	effort	NOUN
cjel-3568	2052	24	to	to	PART
cjel-3568	2052	25	limit	limit	VERB
cjel-3568	2052	26	their	their	PRON
cjel-3568	2052	27	effects	effect	NOUN
cjel-3568	2052	28	on	on	ADP
cjel-3568	2052	29	the	the	DET
cjel-3568	2052	30	tax	tax	NOUN
cjel-3568	2052	31	base	base	NOUN
cjel-3568	2052	32	have	have	AUX
cjel-3568	2052	33	had	have	VERB
cjel-3568	2052	34	very	very	ADV
cjel-3568	2052	35	limited	limited	ADJ
cjel-3568	2052	36	success	success	NOUN
cjel-3568	2052	37	.	.	PUNCT
cjel-3568	2053	1	in	in	ADP
cjel-3568	2053	2	contrast	contrast	NOUN
cjel-3568	2053	3	,	,	PUNCT
cjel-3568	2053	4	the	the	DET
cjel-3568	2053	5	primary	primary	ADJ
cjel-3568	2053	6	mechanism	mechanism	NOUN
cjel-3568	2053	7	for	for	ADP
cjel-3568	2053	8	funding	funding	NOUN
cjel-3568	2053	9	renewables	renewable	NOUN
cjel-3568	2053	10	,	,	PUNCT
cjel-3568	2053	11	tax	tax	NOUN
cjel-3568	2053	12	credit	credit	NOUN
cjel-3568	2053	13	provisions	provision	NOUN
cjel-3568	2053	14	,	,	PUNCT
cjel-3568	2053	15	are	be	AUX
cjel-3568	2053	16	appended	append	VERB
cjel-3568	2053	17	to	to	ADP
cjel-3568	2053	18	the	the	DET
cjel-3568	2053	19	front	front	NOUN
cjel-3568	2053	20	of	of	ADP
cjel-3568	2053	21	the	the	DET
cjel-3568	2053	22	internal	internal	ADJ
cjel-3568	2053	23	revenue	revenue	NOUN
cjel-3568	2053	24	code	code	NOUN
cjel-3568	2053	25	,	,	PUNCT
cjel-3568	2053	26	they	they	PRON
cjel-3568	2053	27	are	be	AUX
cjel-3568	2053	28	specific	specific	ADJ
cjel-3568	2053	29	to	to	ADP
cjel-3568	2053	30	certain	certain	ADJ
cjel-3568	2053	31	sectors	sector	NOUN
cjel-3568	2053	32	,	,	PUNCT
cjel-3568	2053	33	they	they	PRON
cjel-3568	2053	34	are	be	AUX
cjel-3568	2053	35	generally	generally	ADV
cjel-3568	2053	36	unrelated	unrelated	ADJ
cjel-3568	2053	37	to	to	ADP
cjel-3568	2053	38	other	other	ADJ
cjel-3568	2053	39	provisions	provision	NOUN
cjel-3568	2053	40	of	of	ADP
cjel-3568	2053	41	the	the	DET
cjel-3568	2053	42	income	income	NOUN
cjel-3568	2053	43	tax	tax	NOUN
cjel-3568	2053	44	,	,	PUNCT
cjel-3568	2053	45	and	and	CCONJ
cjel-3568	2053	46	they	they	PRON
cjel-3568	2053	47	are	be	AUX
cjel-3568	2053	48	easily	easily	ADV
cjel-3568	2053	49	excised	excise	VERB
cjel-3568	2053	50	or	or	CCONJ
cjel-3568	2053	51	allowed	allow	VERB
cjel-3568	2053	52	to	to	PART
cjel-3568	2053	53	lapse	lapse	VERB
cjel-3568	2053	54	without	without	ADP
cjel-3568	2053	55	ramifications	ramification	NOUN
cjel-3568	2053	56	to	to	ADP
cjel-3568	2053	57	the	the	DET
cjel-3568	2053	58	effective	effective	ADJ
cjel-3568	2053	59	functioning	functioning	NOUN
cjel-3568	2053	60	of	of	ADP
cjel-3568	2053	61	the	the	DET
cjel-3568	2053	62	income	income	NOUN
cjel-3568	2053	63	tax	tax	NOUN
cjel-3568	2053	64	system	system	NOUN
cjel-3568	2053	65	.	.	PUNCT
cjel-3568	2054	1	taxpayers	taxpayer	NOUN
cjel-3568	2054	2	are	be	AUX
cjel-3568	2054	3	required	require	VERB
cjel-3568	2054	4	to	to	PART
cjel-3568	2054	5	report	report	VERB
cjel-3568	2054	6	their	their	PRON
cjel-3568	2054	7	claims	claim	NOUN
cjel-3568	2054	8	for	for	ADP
cjel-3568	2054	9	these	these	DET
cjel-3568	2054	10	benefits	benefit	NOUN
cjel-3568	2054	11	with	with	ADP
cjel-3568	2054	12	specificity	specificity	NOUN
cjel-3568	2054	13	,	,	PUNCT
cjel-3568	2054	14	yielding	yield	VERB
cjel-3568	2054	15	a	a	DET
cjel-3568	2054	16	trove	trove	NOUN
cjel-3568	2054	17	of	of	ADP
cjel-3568	2054	18	data	datum	NOUN
cjel-3568	2054	19	with	with	ADP
cjel-3568	2054	20	which	which	PRON
cjel-3568	2054	21	the	the	DET
cjel-3568	2054	22	department	department	NOUN
cjel-3568	2054	23	of	of	ADP
cjel-3568	2054	24	the	the	DET
cjel-3568	2054	25	treasury	treasury	NOUN
cjel-3568	2054	26	may	may	AUX
cjel-3568	2054	27	verify	verify	VERB
cjel-3568	2054	28	its	its	PRON
cjel-3568	2054	29	estimates	estimate	NOUN
cjel-3568	2054	30	of	of	ADP
cjel-3568	2054	31	their	their	PRON
cjel-3568	2054	32	revenue	revenue	NOUN
cjel-3568	2054	33	costs	cost	NOUN
cjel-3568	2054	34	.	.	PUNCT
cjel-3568	2055	1	renewable	renewable	ADJ
cjel-3568	2055	2	energy	energy	NOUN
cjel-3568	2055	3	sources	source	NOUN
cjel-3568	2055	4	and	and	CCONJ
cjel-3568	2055	5	fossil	fossil	ADJ
cjel-3568	2055	6	fuels	fuel	NOUN
cjel-3568	2055	7	compete	compete	VERB
cjel-3568	2055	8	in	in	ADP
cjel-3568	2055	9	the	the	DET
cjel-3568	2055	10	market	market	NOUN
cjel-3568	2055	11	.	.	PUNCT
cjel-3568	2056	1	if	if	SCONJ
cjel-3568	2056	2	the	the	DET
cjel-3568	2056	3	negative	negative	ADJ
cjel-3568	2056	4	health	health	NOUN
cjel-3568	2056	5	and	and	CCONJ
cjel-3568	2056	6	environmental	environmental	ADJ
cjel-3568	2056	7	externalities	externality	NOUN
cjel-3568	2056	8	were	be	AUX
cjel-3568	2056	9	internalized	internalize	VERB
cjel-3568	2056	10	and	and	CCONJ
cjel-3568	2056	11	factored	factor	VERB
cjel-3568	2056	12	into	into	ADP
cjel-3568	2056	13	the	the	DET
cjel-3568	2056	14	price	price	NOUN
cjel-3568	2056	15	of	of	ADP
cjel-3568	2056	16	energy	energy	NOUN
cjel-3568	2056	17	,	,	PUNCT
cjel-3568	2056	18	the	the	DET
cjel-3568	2056	19	price	price	NOUN
cjel-3568	2056	20	of	of	ADP
cjel-3568	2056	21	fossil	fossil	ADJ
cjel-3568	2056	22	fuels	fuel	NOUN
cjel-3568	2056	23	would	would	AUX
cjel-3568	2056	24	rise	rise	VERB
cjel-3568	2056	25	,	,	PUNCT
cjel-3568	2056	26	rendering	render	VERB
cjel-3568	2056	27	renewable	renewable	ADJ
cjel-3568	2056	28	energy	energy	NOUN
cjel-3568	2056	29	even	even	ADV
cjel-3568	2056	30	more	more	ADV
cjel-3568	2056	31	competitive	competitive	ADJ
cjel-3568	2056	32	.	.	PUNCT
cjel-3568	2057	1	environmental	environmental	ADJ
cjel-3568	2057	2	policy	policy	NOUN
cjel-3568	2057	3	would	would	AUX
cjel-3568	2057	4	be	be	AUX
cjel-3568	2057	5	best	well	ADV
cjel-3568	2057	6	served	serve	VERB
cjel-3568	2057	7	by	by	ADP
cjel-3568	2057	8	imposing	impose	VERB
cjel-3568	2057	9	a	a	DET
cjel-3568	2057	10	carbon	carbon	NOUN
cjel-3568	2057	11	tax	tax	NOUN
cjel-3568	2057	12	and	and	CCONJ
cjel-3568	2057	13	eliminating	eliminate	VERB
cjel-3568	2057	14	all	all	DET
cjel-3568	2057	15	tax	tax	NOUN
cjel-3568	2057	16	expenditures	expenditure	NOUN
cjel-3568	2057	17	for	for	ADP
cjel-3568	2057	18	fossil	fossil	ADJ
cjel-3568	2057	19	fuels	fuel	NOUN
cjel-3568	2057	20	,	,	PUNCT
cjel-3568	2057	21	although	although	SCONJ
cjel-3568	2057	22	in	in	ADP
cjel-3568	2057	23	the	the	DET
cjel-3568	2057	24	current	current	ADJ
cjel-3568	2057	25	political	political	ADJ
cjel-3568	2057	26	environment	environment	NOUN
cjel-3568	2057	27	this	this	PRON
cjel-3568	2057	28	is	be	AUX
cjel-3568	2057	29	unlikely	unlikely	ADJ
cjel-3568	2057	30	to	to	PART
cjel-3568	2057	31	occur	occur	VERB
cjel-3568	2057	32	.	.	PUNCT
cjel-3568	2058	1	while	while	SCONJ
cjel-3568	2058	2	congress	congress	PROPN
cjel-3568	2058	3	has	have	AUX
cjel-3568	2058	4	failed	fail	VERB
cjel-3568	2058	5	to	to	PART
cjel-3568	2058	6	pass	pass	VERB
cjel-3568	2058	7	any	any	DET
cjel-3568	2058	8	significant	significant	ADJ
cjel-3568	2058	9	environmental	environmental	ADJ
cjel-3568	2058	10	regulation	regulation	NOUN
cjel-3568	2058	11	in	in	ADP
cjel-3568	2058	12	over	over	ADP
cjel-3568	2058	13	twenty	twenty	NUM
cjel-3568	2058	14	years	year	NOUN
cjel-3568	2058	15	,	,	PUNCT
cjel-3568	2058	16	tax	tax	NOUN
cjel-3568	2058	17	law	law	NOUN
cjel-3568	2058	18	has	have	AUX
cjel-3568	2058	19	been	be	AUX
cjel-3568	2058	20	138	138	NUM
cjel-3568	2058	21	columbia	columbia	PROPN
cjel-3568	2058	22	journal	journal	PROPN
cjel-3568	2058	23	of	of	ADP
cjel-3568	2058	24	environmental	environmental	ADJ
cjel-3568	2058	25	law	law	NOUN
cjel-3568	2059	1	[	[	X
cjel-3568	2059	2	vol	vol	NOUN
cjel-3568	2059	3	.	.	PUNCT
cjel-3568	2060	1	41:1	41:1	NUM
cjel-3568	2060	2	revised	revise	VERB
cjel-3568	2060	3	on	on	ADP
cjel-3568	2060	4	an	an	DET
cjel-3568	2060	5	annual	annual	ADJ
cjel-3568	2060	6	basis	basis	NOUN
cjel-3568	2060	7	.	.	PUNCT
cjel-3568	2061	1	therefore	therefore	ADV
cjel-3568	2061	2	,	,	PUNCT
cjel-3568	2061	3	modifications	modification	NOUN
cjel-3568	2061	4	to	to	ADP
cjel-3568	2061	5	the	the	DET
cjel-3568	2061	6	current	current	ADJ
cjel-3568	2061	7	sets	set	NOUN
cjel-3568	2061	8	of	of	ADP
cjel-3568	2061	9	tax	tax	NOUN
cjel-3568	2061	10	subsidy	subsidy	NOUN
cjel-3568	2061	11	structures	structure	NOUN
cjel-3568	2061	12	may	may	AUX
cjel-3568	2061	13	provide	provide	VERB
cjel-3568	2061	14	an	an	DET
cjel-3568	2061	15	avenue	avenue	NOUN
cjel-3568	2061	16	for	for	ADP
cjel-3568	2061	17	progress	progress	NOUN
cjel-3568	2061	18	.	.	PUNCT
cjel-3568	2062	1	when	when	SCONJ
cjel-3568	2062	2	congress	congress	PROPN
cjel-3568	2062	3	uses	use	VERB
cjel-3568	2062	4	the	the	DET
cjel-3568	2062	5	income	income	NOUN
cjel-3568	2062	6	tax	tax	NOUN
cjel-3568	2062	7	to	to	PART
cjel-3568	2062	8	address	address	VERB
cjel-3568	2062	9	market	market	NOUN
cjel-3568	2062	10	failures	failure	NOUN
cjel-3568	2062	11	it	it	PRON
cjel-3568	2062	12	should	should	AUX
cjel-3568	2062	13	consider	consider	VERB
cjel-3568	2062	14	the	the	DET
cjel-3568	2062	15	sources	source	NOUN
cjel-3568	2062	16	and	and	CCONJ
cjel-3568	2062	17	extent	extent	NOUN
cjel-3568	2062	18	of	of	ADP
cjel-3568	2062	19	risk	risk	NOUN
cjel-3568	2062	20	and	and	CCONJ
cjel-3568	2062	21	the	the	DET
cjel-3568	2062	22	reward	reward	NOUN
cjel-3568	2062	23	that	that	PRON
cjel-3568	2062	24	will	will	AUX
cjel-3568	2062	25	be	be	AUX
cjel-3568	2062	26	needed	need	VERB
cjel-3568	2062	27	to	to	PART
cjel-3568	2062	28	induce	induce	VERB
cjel-3568	2062	29	private	private	ADJ
cjel-3568	2062	30	parties	party	NOUN
cjel-3568	2062	31	to	to	PART
cjel-3568	2062	32	share	share	VERB
cjel-3568	2062	33	that	that	DET
cjel-3568	2062	34	risk	risk	NOUN
cjel-3568	2062	35	.	.	PUNCT
cjel-3568	2063	1	it	it	PRON
cjel-3568	2063	2	should	should	AUX
cjel-3568	2063	3	model	model	VERB
cjel-3568	2063	4	the	the	DET
cjel-3568	2063	5	incidence	incidence	NOUN
cjel-3568	2063	6	of	of	ADP
cjel-3568	2063	7	the	the	DET
cjel-3568	2063	8	tax	tax	NOUN
cjel-3568	2063	9	subsidy	subsidy	NOUN
cjel-3568	2063	10	.	.	PUNCT
cjel-3568	2064	1	taxes	taxis	NOUN
cjel-3568	2064	2	are	be	AUX
cjel-3568	2064	3	borne	bear	VERB
cjel-3568	2064	4	mainly	mainly	ADV
cjel-3568	2064	5	by	by	ADP
cjel-3568	2064	6	those	those	PRON
cjel-3568	2064	7	with	with	ADP
cjel-3568	2064	8	the	the	DET
cjel-3568	2064	9	least	least	ADJ
cjel-3568	2064	10	elastic	elastic	ADJ
cjel-3568	2064	11	response	response	NOUN
cjel-3568	2064	12	to	to	ADP
cjel-3568	2064	13	them	they	PRON
cjel-3568	2064	14	;	;	PUNCT
cjel-3568	2064	15	subsidies	subsidy	NOUN
cjel-3568	2064	16	are	be	AUX
cjel-3568	2064	17	enjoyed	enjoy	VERB
cjel-3568	2064	18	by	by	ADP
cjel-3568	2064	19	the	the	DET
cjel-3568	2064	20	parties	party	NOUN
cjel-3568	2064	21	with	with	ADP
cjel-3568	2064	22	the	the	DET
cjel-3568	2064	23	most	most	ADV
cjel-3568	2064	24	flexible	flexible	ADJ
cjel-3568	2064	25	response	response	NOUN
cjel-3568	2064	26	to	to	ADP
cjel-3568	2064	27	them	they	PRON
cjel-3568	2064	28	.	.	PUNCT
cjel-3568	2065	1	if	if	SCONJ
cjel-3568	2065	2	,	,	PUNCT
cjel-3568	2065	3	as	as	ADP
cjel-3568	2065	4	with	with	ADP
cjel-3568	2065	5	fossil	fossil	NOUN
cjel-3568	2065	6	fuel	fuel	NOUN
cjel-3568	2065	7	subsidies	subsidy	NOUN
cjel-3568	2065	8	,	,	PUNCT
cjel-3568	2065	9	the	the	DET
cjel-3568	2065	10	beneficiaries	beneficiary	NOUN
cjel-3568	2065	11	are	be	AUX
cjel-3568	2065	12	not	not	PART
cjel-3568	2065	13	consumers	consumer	NOUN
cjel-3568	2065	14	but	but	CCONJ
cjel-3568	2065	15	fossil	fossil	NOUN
cjel-3568	2065	16	fuel	fuel	NOUN
cjel-3568	2065	17	industry	industry	NOUN
cjel-3568	2065	18	shareholders	shareholder	NOUN
cjel-3568	2065	19	,	,	PUNCT
cjel-3568	2065	20	the	the	DET
cjel-3568	2065	21	goal	goal	NOUN
cjel-3568	2065	22	for	for	ADP
cjel-3568	2065	23	the	the	DET
cjel-3568	2065	24	subsidy	subsidy	NOUN
cjel-3568	2065	25	,	,	PUNCT
cjel-3568	2065	26	economic	economic	ADJ
cjel-3568	2065	27	growth	growth	NOUN
cjel-3568	2065	28	,	,	PUNCT
cjel-3568	2065	29	is	be	AUX
cjel-3568	2065	30	not	not	PART
cjel-3568	2065	31	being	be	AUX
cjel-3568	2065	32	served	serve	VERB
cjel-3568	2065	33	.	.	PUNCT
cjel-3568	2066	1	furthermore	furthermore	ADV
cjel-3568	2066	2	,	,	PUNCT
cjel-3568	2066	3	such	such	ADJ
cjel-3568	2066	4	subsidies	subsidy	NOUN
cjel-3568	2066	5	may	may	AUX
cjel-3568	2066	6	generate	generate	VERB
cjel-3568	2066	7	economic	economic	ADJ
cjel-3568	2066	8	waste	waste	NOUN
cjel-3568	2066	9	.	.	PUNCT
cjel-3568	2067	1	congress	congress	PROPN
cjel-3568	2067	2	should	should	AUX
cjel-3568	2067	3	also	also	ADV
cjel-3568	2067	4	consider	consider	VERB
cjel-3568	2067	5	whether	whether	SCONJ
cjel-3568	2067	6	the	the	DET
cjel-3568	2067	7	structure	structure	NOUN
cjel-3568	2067	8	of	of	ADP
cjel-3568	2067	9	the	the	DET
cjel-3568	2067	10	tax	tax	NOUN
cjel-3568	2067	11	subsidy	subsidy	NOUN
cjel-3568	2067	12	creates	create	VERB
cjel-3568	2067	13	or	or	CCONJ
cjel-3568	2067	14	reduces	reduce	VERB
cjel-3568	2067	15	information	information	NOUN
cjel-3568	2067	16	and	and	CCONJ
cjel-3568	2067	17	transaction	transaction	NOUN
cjel-3568	2067	18	costs	cost	NOUN
cjel-3568	2067	19	,	,	PUNCT
cjel-3568	2067	20	creates	create	VERB
cjel-3568	2067	21	lock	lock	NOUN
cjel-3568	2067	22	-	-	PUNCT
cjel-3568	2067	23	in	in	NOUN
cjel-3568	2067	24	,	,	PUNCT
cjel-3568	2067	25	or	or	CCONJ
cjel-3568	2067	26	facilitates	facilitate	VERB
cjel-3568	2067	27	trading	trading	NOUN
cjel-3568	2067	28	and	and	CCONJ
cjel-3568	2067	29	marketability	marketability	NOUN
cjel-3568	2067	30	.	.	PUNCT
cjel-3568	2068	1	sunsets	sunset	NOUN
cjel-3568	2068	2	should	should	AUX
cjel-3568	2068	3	be	be	AUX
cjel-3568	2068	4	reconsidered	reconsider	VERB
cjel-3568	2068	5	,	,	PUNCT
cjel-3568	2068	6	since	since	SCONJ
cjel-3568	2068	7	they	they	PRON
cjel-3568	2068	8	may	may	AUX
cjel-3568	2068	9	increase	increase	VERB
cjel-3568	2068	10	the	the	DET
cjel-3568	2068	11	risks	risk	NOUN
cjel-3568	2068	12	faced	face	VERB
cjel-3568	2068	13	by	by	ADP
cjel-3568	2068	14	the	the	DET
cjel-3568	2068	15	investors	investor	NOUN
cjel-3568	2068	16	.	.	PUNCT
cjel-3568	2069	1	even	even	ADV
cjel-3568	2069	2	if	if	SCONJ
cjel-3568	2069	3	the	the	DET
cjel-3568	2069	4	subsidies	subsidy	NOUN
cjel-3568	2069	5	are	be	AUX
cjel-3568	2069	6	temporary	temporary	ADJ
cjel-3568	2069	7	,	,	PUNCT
cjel-3568	2069	8	congress	congress	PROPN
cjel-3568	2069	9	should	should	AUX
cjel-3568	2069	10	provide	provide	VERB
cjel-3568	2069	11	sufficient	sufficient	ADJ
cjel-3568	2069	12	time	time	NOUN
cjel-3568	2069	13	for	for	SCONJ
cjel-3568	2069	14	projects	project	NOUN
cjel-3568	2069	15	to	to	PART
cjel-3568	2069	16	complete	complete	VERB
cjel-3568	2069	17	siting	siting	NOUN
cjel-3568	2069	18	,	,	PUNCT
cjel-3568	2069	19	permitting	permitting	NOUN
cjel-3568	2069	20	and	and	CCONJ
cjel-3568	2069	21	construction	construction	NOUN
cjel-3568	2069	22	,	,	PUNCT
cjel-3568	2069	23	and	and	CCONJ
cjel-3568	2069	24	begin	begin	VERB
cjel-3568	2069	25	operations	operation	NOUN
cjel-3568	2069	26	.	.	PUNCT
cjel-3568	2070	1	furthermore	furthermore	ADV
cjel-3568	2070	2	,	,	PUNCT
cjel-3568	2070	3	temporary	temporary	ADJ
cjel-3568	2070	4	legislation	legislation	NOUN
cjel-3568	2070	5	empowers	empower	VERB
cjel-3568	2070	6	entrenched	entrenched	ADJ
cjel-3568	2070	7	industries	industry	NOUN
cjel-3568	2070	8	to	to	PART
cjel-3568	2070	9	interfere	interfere	VERB
cjel-3568	2070	10	with	with	ADP
cjel-3568	2070	11	the	the	DET
cjel-3568	2070	12	capital	capital	NOUN
cjel-3568	2070	13	formation	formation	NOUN
cjel-3568	2070	14	,	,	PUNCT
cjel-3568	2070	15	growth	growth	NOUN
cjel-3568	2070	16	,	,	PUNCT
cjel-3568	2070	17	and	and	CCONJ
cjel-3568	2070	18	expansion	expansion	NOUN
cjel-3568	2070	19	of	of	ADP
cjel-3568	2070	20	new	new	ADJ
cjel-3568	2070	21	technologies	technology	NOUN
cjel-3568	2070	22	.	.	PUNCT
cjel-3568	2071	1	finally	finally	ADV
cjel-3568	2071	2	,	,	PUNCT
cjel-3568	2071	3	congress	congress	PROPN
cjel-3568	2071	4	should	should	AUX
cjel-3568	2071	5	require	require	VERB
cjel-3568	2071	6	the	the	DET
cjel-3568	2071	7	department	department	NOUN
cjel-3568	2071	8	of	of	ADP
cjel-3568	2071	9	the	the	DET
cjel-3568	2071	10	treasury	treasury	NOUN
cjel-3568	2071	11	to	to	PART
cjel-3568	2071	12	develop	develop	VERB
cjel-3568	2071	13	tax	tax	NOUN
cjel-3568	2071	14	forms	form	NOUN
cjel-3568	2071	15	that	that	PRON
cjel-3568	2071	16	collect	collect	VERB
cjel-3568	2071	17	data	datum	NOUN
cjel-3568	2071	18	from	from	ADP
cjel-3568	2071	19	all	all	DET
cjel-3568	2071	20	taxpayers	taxpayer	NOUN
cjel-3568	2071	21	claiming	claim	VERB
cjel-3568	2071	22	any	any	DET
cjel-3568	2071	23	energy	energy	NOUN
cjel-3568	2071	24	subsidy	subsidy	NOUN
cjel-3568	2071	25	and	and	CCONJ
cjel-3568	2071	26	make	make	VERB
cjel-3568	2071	27	the	the	DET
cjel-3568	2071	28	aggregate	aggregate	ADJ
cjel-3568	2071	29	data	datum	NOUN
cjel-3568	2071	30	publicly	publicly	ADV
cjel-3568	2071	31	available	available	ADJ
cjel-3568	2071	32	for	for	ADP
cjel-3568	2071	33	evaluation	evaluation	NOUN
cjel-3568	2071	34	.	.	PUNCT
cjel-3568	2072	1	even	even	ADV
cjel-3568	2072	2	with	with	ADP
cjel-3568	2072	3	all	all	DET
cjel-3568	2072	4	the	the	DET
cjel-3568	2072	5	current	current	ADJ
cjel-3568	2072	6	disadvantages	disadvantage	NOUN
cjel-3568	2072	7	,	,	PUNCT
cjel-3568	2072	8	many	many	ADJ
cjel-3568	2072	9	forms	form	NOUN
cjel-3568	2072	10	of	of	ADP
cjel-3568	2072	11	renewable	renewable	ADJ
cjel-3568	2072	12	energy	energy	NOUN
cjel-3568	2072	13	have	have	AUX
cjel-3568	2072	14	begun	begin	VERB
cjel-3568	2072	15	to	to	PART
cjel-3568	2072	16	approach	approach	VERB
cjel-3568	2072	17	parity	parity	NOUN
cjel-3568	2072	18	with	with	ADP
cjel-3568	2072	19	fossil	fossil	ADJ
cjel-3568	2072	20	fuels	fuel	NOUN
cjel-3568	2072	21	in	in	ADP
cjel-3568	2072	22	terms	term	NOUN
cjel-3568	2072	23	of	of	ADP
cjel-3568	2072	24	cost.465	cost.465	ADJ
cjel-3568	2072	25	this	this	DET
cjel-3568	2072	26	progress	progress	NOUN
cjel-3568	2072	27	may	may	AUX
cjel-3568	2072	28	be	be	AUX
cjel-3568	2072	29	accelerated	accelerate	VERB
cjel-3568	2072	30	if	if	SCONJ
cjel-3568	2072	31	congress	congress	PROPN
cjel-3568	2072	32	provides	provide	VERB
cjel-3568	2072	33	a	a	DET
cjel-3568	2072	34	more	more	ADV
cjel-3568	2072	35	thoughtful	thoughtful	ADJ
cjel-3568	2072	36	set	set	NOUN
cjel-3568	2072	37	of	of	ADP
cjel-3568	2072	38	subsidies	subsidy	NOUN
cjel-3568	2072	39	for	for	ADP
cjel-3568	2072	40	renewable	renewable	ADJ
cjel-3568	2072	41	energy	energy	NOUN
cjel-3568	2072	42	.	.	PUNCT
cjel-3568	2073	1	465	465	NUM
cjel-3568	2073	2	.	.	PUNCT
cjel-3568	2074	1	in	in	ADP
cjel-3568	2074	2	recent	recent	ADJ
cjel-3568	2074	3	years	year	NOUN
cjel-3568	2074	4	,	,	PUNCT
cjel-3568	2074	5	wind	wind	NOUN
cjel-3568	2074	6	and	and	CCONJ
cjel-3568	2074	7	solar	solar	ADJ
cjel-3568	2074	8	have	have	AUX
cjel-3568	2074	9	reached	reach	VERB
cjel-3568	2074	10	parity	parity	NOUN
cjel-3568	2074	11	with	with	ADP
cjel-3568	2074	12	natural	natural	ADJ
cjel-3568	2074	13	gas	gas	NOUN
cjel-3568	2074	14	on	on	ADP
cjel-3568	2074	15	a	a	DET
cjel-3568	2074	16	cost	cost	NOUN
cjel-3568	2074	17	per	per	ADP
cjel-3568	2074	18	btu	btu	NOUN
cjel-3568	2074	19	basis	basis	NOUN
cjel-3568	2074	20	,	,	PUNCT
cjel-3568	2074	21	even	even	ADV
cjel-3568	2074	22	without	without	ADP
cjel-3568	2074	23	subsidies	subsidy	NOUN
cjel-3568	2074	24	.	.	PUNCT
cjel-3568	2075	1	see	see	VERB
cjel-3568	2075	2	diane	diane	PROPN
cjel-3568	2075	3	cardwell	cardwell	PROPN
cjel-3568	2075	4	,	,	PUNCT
cjel-3568	2075	5	solar	solar	ADJ
cjel-3568	2075	6	and	and	CCONJ
cjel-3568	2075	7	wind	wind	NOUN
cjel-3568	2075	8	energy	energy	NOUN
cjel-3568	2075	9	start	start	VERB
cjel-3568	2075	10	to	to	PART
cjel-3568	2075	11	win	win	VERB
cjel-3568	2075	12	on	on	ADP
cjel-3568	2075	13	price	price	NOUN
cjel-3568	2075	14	vs.	vs.	ADP
cjel-3568	2075	15	conventional	conventional	ADJ
cjel-3568	2075	16	fuels	fuel	NOUN
cjel-3568	2075	17	,	,	PUNCT
cjel-3568	2075	18	n.y	n.y	PROPN
cjel-3568	2075	19	.	.	PROPN
cjel-3568	2075	20	times	times	PROPN
cjel-3568	2075	21	(	(	PUNCT
cjel-3568	2075	22	nov	nov	PROPN
cjel-3568	2075	23	.	.	PROPN
cjel-3568	2075	24	23	23	NUM
cjel-3568	2075	25	,	,	PUNCT
cjel-3568	2075	26	2014	2014	NUM
cjel-3568	2075	27	)	)	PUNCT
cjel-3568	2075	28	,	,	PUNCT
cjel-3568	2075	29	http://www.nytimes.com/2014/	http://www.nytimes.com/2014/	PROPN
cjel-3568	2075	30	11/24	11/24	NUM
cjel-3568	2075	31	/	/	SYM
cjel-3568	2075	32	business	business	NOUN
cjel-3568	2075	33	/	/	SYM
cjel-3568	2075	34	energy	energy	NOUN
cjel-3568	2075	35	-	-	PUNCT
cjel-3568	2075	36	environment	environment	NOUN
cjel-3568	2075	37	/	/	SYM
cjel-3568	2075	38	solar	solar	ADJ
cjel-3568	2075	39	-	-	PUNCT
cjel-3568	2075	40	and	and	CCONJ
cjel-3568	2075	41	-	-	PUNCT
cjel-3568	2075	42	wind	wind	NOUN
cjel-3568	2075	43	-	-	PUNCT
cjel-3568	2075	44	energy	energy	NOUN
cjel-3568	2075	45	-	-	PUNCT
cjel-3568	2075	46	start	start	NOUN
cjel-3568	2075	47	-	-	PUNCT
cjel-3568	2075	48	to	to	ADP
cjel-3568	2075	49	-	-	PUNCT
cjel-3568	2075	50	win	win	VERB
cjel-3568	2075	51	-	-	PUNCT
cjel-3568	2075	52	on	on	ADP
cjel-3568	2075	53	-	-	PUNCT
cjel-3568	2075	54	price	price	NOUN
cjel-3568	2075	55	-	-	PUNCT
cjel-3568	2075	56	vsconventional	vsconventional	NOUN
cjel-3568	2075	57	-	-	PUNCT
cjel-3568	2075	58	fuels.html	fuels.html	PROPN
cjel-3568	2076	1	[	[	X
cjel-3568	2076	2	http://perma.cc/lfh4-4hng	http://perma.cc/lfh4-4hng	X
cjel-3568	2076	3	]	]	X
cjel-3568	2076	4	.	.	PUNCT