Appearing before the Senate Finance Subcommittee on Energy, Natural Resources, and Infrastructure December 12, Steven Nadel, executive director of the American Council for an Energy Efficient Economy, told committee members that Congress should review and update energy-related tax breaks every five years as energy efficiency standards improve. The council released a white paper, Energy Efficiency Tax Incentives in the Context of Tax Reform, July 16 on energy tax incentives, finding that incentives to build energy-efficient homes and promote more efficient electric appliances are among the most successful and could be expanded to help the government recoup lost tax revenue. Senator Jeff Bingaman (D-NM) agreed that some incentives warrant a five-year reauthorization, but that others deserve to be made permanent; Senator Ron Wyden (D-OR) contended that Congress needs to create a more level playing field across energy sources, including via the tax benefits they receive.