The National Academies of Science initiated a study to evaluate how provisions in the U.S. Internal Revenue Code either help or hinder efforts to reduce greenhouse gas emissions. On Sept. 20, 2011, AGA filed comments
suggesting how tax provisions could be used to expand the direct use of natural gas in homes, businesses and vehicles, thereby reducing greenhouse gas emissions measured on a full fuel cycle basis. To support our position, we also attached a copy of the 2009 National Academies report
stating that energy efficiency should be measured on a full fuel cycle basis.