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Energy Tax Incentives Transfers Internal Revenue Code (IRC)

Vinson & Elkins LLP

Energy Credit Transferability Regulations Finalized

Vinson & Elkins LLP on

On April 25, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations (T.D. 9993) (the “Final Transfer Regulations”) regarding the transfer election for...more

Pillsbury Winthrop Shaw Pittman LLP

New Opportunities to Transfer Renewable Energy Tax Credits under the IRA: What is Possible for Individuals and Pass-Through...

Under the IRA, select renewable energy credits are transferrable, including to individuals and pass-through entities. The transferees of these credits are subject to the passive activity rules of Section 469 of the...more

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