"Foreign tax credit" sounds like something available to all industries, as well as individuals on their tax returns.The three largest fossil fuel subsidies were:
Foreign tax credit ($15.3 billion)
Credit for production of non-conventional fuels ($14.1 billion)
Oil and Gas exploration and development expensing ($7.1 billion)
The three largest renewable fuel subsidies were:
Alcohol Credit for Fuel Excise Tax ($11.6 billion)
Renewable Electricity Production Credit ($5.2 billion)
Corn-Based Ethanol ($5.0 billion)
""According to the OECD, subsidies supporting fossil fuels, particularly coal and oil, represent greater threats to the environment than subsidies to renewable energy. Subsidies to nuclear power contribute to unique environmental and safety issues, related mostly to the risk of high-level environmental damage, although nuclear power contributes positively to the environment in the areas of air pollution and climate change. Subsidies to renewable energy are generally considered more environmentally beneficial, although the full range of environmental effects should be taken into account.""
"Credit for production of non-conventional fuels" sounds like green energy program.
All businesses expense R&D costs.