Despite being to a leasing trade association, the focus of the presentation is the partnership flip structure. The presentation includes appendices on the phase down of tax credits for solar and the phase out of tax credits...more
1/25/2019
/ Depreciation ,
Energy Market ,
Energy Projects ,
Energy Tax Incentives ,
Financing ,
Investment Tax Credits ,
Oil & Gas ,
Operating Lease ,
Production Tax Credit ,
Solar Energy ,
Tax Deductions ,
Tax Equity
We have published our Legal Update on the Federal Circuit’s opinion in the Alta Wind case involving the calculation of eligible basis for 1603 Treasury cash grant purposes. The 1603 Treasury cash grant rules “mimic” the...more
9/11/2018
/ 1603 Grants ,
Acquisitions ,
Appeals ,
Energy Projects ,
Energy Sector ,
Energy Tax Incentives ,
Investment Tax Credits ,
Power Purchase Agreements ,
Production Tax Credit ,
Remand ,
Renewable Energy ,
Utilities Sector ,
Vacated ,
Wind Power
In a recent case, the Tax Court ruled in the taxpayer’s favor as to three California distributed generation solar projects’ eligibility for the energy credit under Section 48 and bonus depreciation under Section 168. ...more
The Bipartisan Budget Act of 2018 (H.R. 1892) (the “Act”) was enacted on February 9, 2018. The Act is a two-year budget agreement that includes a number of provisions extending lapsed renewable energy-related tax credits;...more
2/15/2018
/ Anti-Avoidance ,
Base Erosion Tax ,
Energy Projects ,
Energy Sector ,
Energy Tax Incentives ,
Excise Tax ,
Federal Budget ,
Investment Tax Credits ,
Production Tax Credit ,
Renewable Energy ,
Renewable Energy Incentives ,
Solar Energy ,
Tax Credits ,
Wind Power
On Thursday, November 2, Republicans in the US House of Representatives released their proposed tax reform legislation, providing for massive alterations to tax law. The proposed legislation would trim tax benefits applicable...more
11/6/2017
/ Automotive Industry ,
Electric Vehicles ,
Energy Projects ,
Energy Sector ,
Energy Tax Incentives ,
Investment Tax Credits ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Solar Energy ,
Tax Code ,
Tax Credits ,
Tax Reform ,
Wind Power