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
Topics covered include tax equity, the solar start of construction rules, the investment tax credit (“ITC”) and tax basis risk after the Federal Circuit’s opinion in Alta Wind, the inverted lease structure, back-leverage...more
12/27/2018
/ Clean Energy ,
Electricity ,
Energy Projects ,
Energy Storage ,
Investment Tax Credits ,
Net Metering ,
Power Purchase Agreements ,
Renewable Energy ,
Solar Energy ,
Solar Panels ,
Tax Equity ,
Utilities Sector
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
On June 22, 2018, the IRS released Notice 2018-59 (the “Guidance”). The Guidance provides rules to determine when construction begins with respect to investment tax credit (“ITC”) eligible property, such as solar projects. ...more
Below are soundbites from panelists at Infocast’s Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA. It was an extremely well-attended event and the mood of the participants was generally...more
4/26/2018
/ Base Erosion Tax ,
Corporate Taxes ,
Energy Projects ,
Energy Sector ,
Energy Storage ,
Infrastructure ,
Investment Tax Credits ,
Power Grid ,
Power Purchase Agreements ,
Renewable Energy ,
Solar Energy ,
Tax Cuts and Jobs Act ,
Tax Equity ,
Tax Reform ,
Trump Administration
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
A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals? in its blog (subscription required) and newsletter. ...more
1/19/2018
/ Base Erosion Tax ,
Bonus Depreciation ,
Business Taxes ,
Compensation & Benefits ,
Corporate Taxes ,
Energy Projects ,
Energy Sector ,
Infrastructure ,
Investment Tax Credits ,
Partnerships ,
Popular ,
Production Tax Credit ,
Renewable Energy ,
Tax Deductions ,
Tax Equity ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Wind Power
Yesterday, the House voted 227 to 303 in favor of the tax reform bill agreed to by the conference committee. No Democrats voted for the House bill, and 12 Republicans from high tax states voted against it. The Senate was...more
12/21/2017
/ Alternative Minimum Tax ,
Corporate Taxes ,
Energy Sector ,
Investment Tax Credits ,
Legislative Agendas ,
MACRS ,
Power Purchase Agreements ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Tax Credits ,
Tax Reform ,
Trump Administration
The US tax reform bill that the Senate passed on December 2, 2017—along partisan lines in a 51 to 49 vote—is a mixed bag for the tax equity market. The bill is now headed to the conference committee, consisting of House of...more
12/7/2017
/ Alternative Minimum Tax ,
Corporate Taxes ,
Investment Tax Credits ,
Legislative Agendas ,
Monetization ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Tax Credits ,
Tax Equity ,
Tax Reform ,
Trump Administration
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
Below are soundbites from panelists at the Infocast Wind Power & Finance Investment Summit on February 28, 2017 in Rancho Bernardo, California. The soundbites are organized by topic, rather than in chronological order, and...more
2/28/2017
/ Clean Power Plan ,
Corporate Taxes ,
Critical Infrastructure Sectors ,
Energy Market ,
Energy Projects ,
Energy Sector ,
Investment Tax Credits ,
Mexico ,
Oil & Gas ,
Power Purchase Agreements ,
Production Tax Credit ,
Renewable Energy ,
Renewable Energy Investments ,
Solar Energy ,
Tax Policy ,
Tax Reform ,
Trump Administration ,
Utilities Sector ,
Wind Power
On January 19, 2017, the US Internal Revenue Service (IRS) released Revenue Procedure 2017-19 (the “Rev. Proc.”) providing a safe harbor for certain alternative energy sales contracts with federal agencies to be treated as...more
1/27/2017
/ Energy Policy ,
Energy Projects ,
ESPCs ,
Investment Tax Credits ,
IRS ,
OMB ,
Renewable Energy ,
Safe Harbors ,
SEIA ,
Service Contracts ,
Solar Energy