How will the new Tax Reform Act impact energy transactions

In many ways the Tax Reform Act of 1986 represents true tax reform, as it makes sweeping changes in many basic federal tax code provisions for both individuals and corporations. The Act will have a significant impact on financing for cogeneration, alternative energy, and energy efficiency transactions, due to substantial modifications in provisions concerning depreciation, investment and energy tax credits, tax-exempt financing, tax rates, the corporate minimum tax, and tax shelters generally. 2 tables.