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Real Estate Development Tax Planning Critical Infrastructure Sectors

Brownstein Hyatt Farber Schreck

Unlocking Tax Increment Finance for Counties via County Revitalization Authorities

Counties in Colorado may soon have a new way to take advantage of tax increment financing (“TIF”). Currently, there are only two ways to leverage TIF in Colorado: establishment of an urban renewal authority (“URA”) or...more

Gray Reed

The 179d Tax Deduction

Gray Reed on

My law partner, David Gair, and I recently wrote a paper regarding the energy-efficient commercial building tax deduction (IRC § 179D).  The upshot is that the Consolidated Appropriations Act of 2021 recently made this...more

Morgan Lewis

IRS Releases Proposed Regulations for Carbon Sequestration Tax Credit

Morgan Lewis on

The proposed regulations, released on May 28 and on which taxpayers may currently rely pending finalization, build on prior guidance for carbon capture and sequestration tax credits under Section 45Q of the Internal Revenue...more

Morgan Lewis

IRS Releases Critical Guidance on Carbon Capture Tax Credits

Morgan Lewis on

The guidance issued on February 19 by the Internal Revenue Service is the type that the carbon capture and storage industry had sought, and will hopefully open up the market for investment by eliminating tax-related...more

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