News & Analysis as of

Inflation Reduction Act (IRA) Investment Tax Credits

Vinson & Elkins LLP

Charging Forward: Proposed Regulations Issued for EV Charging & Alternative Fuel Refueling Property

Vinson & Elkins LLP on

On September 18, 2024, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) (1) issued proposed regulations (the “Proposed Regulations”) providing guidance to taxpayers on the Alternative...more

Vinson & Elkins LLP

UK Critical Minerals Strategy: Lessons from the US

Vinson & Elkins LLP on

Reliable supplies of critical raw materials are essential for the green transition and to ensure the competitiveness of key national industries. The Inflation Reduction Act (IRA) in the US and the European Union’s Critical...more

Cadwalader, Wickersham & Taft LLP

Final Rules on Energy Tax Credit Sales Confirm All Systems Go

The Inflation Reduction Act of 2022 (the “IRA”) now allows firms to develop and sell clean energy tax credits.  In our last update, we discussed how the emerging market for tax insurance may provide comfort to prospective...more

DarrowEverett LLP

New Domestic Content Adder Guidance: ‘Buy American’ is Back

DarrowEverett LLP on

On May 16, 2024, the Department of the Treasury and the IRS announced the release of Notice 2024-41, which clarifies the safe harbor for classification of project components created in Notice 2023-38 and provides a new safe...more

A&O Shearman

Tax incentives for sustainable investments: what businesses should be thinking about

A&O Shearman on

We recently hosted an event as part of our Sustainable Transition seminar series titled “Tax incentives for sustainable investments: where are the opportunities?”. In this article, our panellists set out some of the key...more

Vinson & Elkins LLP

Synthetic SAF: Considerations for Commercial Viability

Vinson & Elkins LLP on

Every major industry faces a complex path toward carbon neutrality, and aviation is no exception. Large commercial aircraft account for nearly 75 percent of the industry’s carbon dioxide emissions, and batteries that are...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

Morrison & Foerster LLP

Turning Tax Credits into Cash: IRS and Treasury Release Proposed Direct Pay and Transferability Regulations

On June 14, 2023, the IRS and Treasury Department released proposed regulations regarding the monetization of certain clean energy tax credits, as well as temporary regulations regarding mandatory information and registration...more

Pillsbury Winthrop Shaw Pittman LLP

Application Windows Opening for New Federal Funding

With more application windows for projects across the infrastructure, energy and technology sectors opening in the first three quarters of 2023, businesses should begin preparing now. Applicants must meet certain compliance...more

Pillsbury Winthrop Shaw Pittman LLP

Canada Announces Major Investment Incentives for Clean Energy and Hydrogen

Canada’s investment tax credits, in part a response to the U.S. Inflation Reduction Act, may offer significant economic benefits to advanced nuclear, other clean energy, and hydrogen projects. Canada’s recent 2022 Fall...more

DarrowEverett LLP

Here Comes the Sun: The Inflation Reduction Act Provides a Multitude of New Tax Incentive Opportunities for the Solar Industry

DarrowEverett LLP on

On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (“IRA” or the “Act”) into law. The IRA, which contains several energy-related tax credits and extends and modifies some existing credits in the...more

11 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide