Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Tax Issues for Co-location of Energy Storage with Solar or Wind
Monetizing Opportunities in Energy Storage in a Post-IRA World
Optimizing Investments in Energy Storage
Carbon Capture, Use, and Sequestration (CCUS) Webinar
Frost Brown Todd’s (FBT) Public Finance Practice Group hosted its annual Public Finance 360° Seminar on Feb. 20, 2025. Webinar topics included a 2025 municipal bond market update, financial disclosure considerations, and tax...more
On December 4, 2024, the Department of the Treasury finalized new rules governing the Section 48 Investment Tax Credit (“ITC”). The ITC applies to a broad range of clean energy projects, including biogas projects, which were...more
Explore the complexities of tax equity transactions in the energy sector with Troutman Pepper’s attorneys Carl Bivens, Nick Guttman, and Kyle Kohler. Through real life case studies, learn about the challenges faced during due...more
As Vinson & Elkins prepares to host its “Energy Transition and IRA Conference” in New York on November 7, 2024 (just two days after the upcoming presidential election), we ask ourselves, where have we been and where might we...more
Tax equity investments in 2023 were about $20 billion annually. To meet the goals of the Inflation Reduction Act (IRA), “many forecasters estimate that tax equity will need to increase […] to over $50 billion.”...more
In a landmark shift towards protecting delinquent taxpayer’s interest in surplus funds generated from tax lien foreclosures, Massachusetts enacted a law as a part of its 2025 budget to revise the way surplus funds are...more
Join us for our newest webinar series, Energy Transition & Infrastructure Private Credit. Over the course of the series, hear from McDermott lawyers and industry-leading guest speakers as they discuss different topics shaping...more
Project developers in the EV, solar, wind, battery, CCUS, hydrogen, biofuels, and energy efficiency markets have been blessed by the IRS with the ability to transfer tax credits directly to willing buyers. Tax equity...more
It's heartbreaking to see licensed retailers continue to shutter and the regulated market continue to shrink as consumers turn back to the illicit market. Hopefully, the change to Schedule III will bring tax equity and make...more
As the shift from fossil-based energy production to renewable energy sources continues, growth in renewable energy projects under development has been staggering. But moving projects from early-stage development to commercial...more
The Inflation Reduction Act (“IRA”) included provisions addressing the transferability of clean energy tax credits. Prior to the enactment of these IRA provisions, it was not possible to monetize federal tax credits...more
Whether working on your first utility scale project financing or your fiftieth, the process can be costly, time consuming, and stressful. This article shares a few tips on how to make financing go more smoothly and cost...more
Join the McDermott Energy & Project Finance Practice Group for its spring webinar series: Navigating the New Energy Landscape. Register for State of the Tax Equity Market and Post-IRA Sources of Funding....more
The Inflation Reduction Act (IRA) changed the game when it comes to battery storage and its qualifications for investment tax credits (ITC). Partners Christine Byrnes and Anne Loomis discuss the eligibility of energy storage...more
The Inflation Reduction Act has ushered in a variety of new products, opportunities, and potential investors. Troutman Pepper Partners Vaughn Morrison and John Leonti discuss the opportunities and challenges that accompany an...more
Greater flexibility in deal structuring, and the ability to sell tax credits, are two of several new options for project sponsors and investors presented by the Inflation Reduction Act. In this video, Partners Anne Loomis and...more
Rep. Earl Blumenauer (D-OR) introduced the Small Business Tax Equity Act (H.R. 2643) on April 17, 2023, a bill that will allow cannabis businesses to obtain tax write-offs for ordinary business expenses....more
During this webinar, Heather Cooper and Carl Fleming, partners in the McDermott’s energy & project finance group, teamed up with McDermott+Consulting’s Debra Curtis to break down the key opportunities and actionable steps...more
Featured prominently in the Inflation Reduction Act of 2022 (IRA), carbon capture, utilization and storage (CCUS) is one segment of the energy industry that could most benefit from incentivized development. On November 17,...more
The Supreme Court of Oklahoma (“Court”) addressed in an October 18th Opinion an issue arising out of two Oklahoma County Assessors’ valuation of a wind farm for ad valorem tax assessment purposes. See Kingfisher Wind, LLC v....more
On August 25, 2022, Husch Blackwell’s Energy team kicked off the first of a series of webinars focusing on the Inflation Reduction Act of 2022. Attendees were able to submit their most-pressing questions related to changes in...more
Direct pay proposals contained in the proposed Build Back Better Act promise to establish a system that would allow renewable energy developers to elect to receive ITC and PTC tax credits as a refundable credit....more
It has been almost a year since Texas’ Lone Star Infrastructure Protection Act (“LIPA”) was signed into law by Governor Abbott on June 18, 2021, and took effect. In the past year, we have seen developers, tax investors, and...more
Under current law, there are significant tax benefits for renewable energy projects in the United States. These benefits include nonrefundable ITC and PTC tax credits and depreciation deductions. ...more
Recap- Last week, we considered several of the revenue proposals included in the Biden Administration’s 2022 Budget that are probably of interest – or should we say, “of concern”? – to the owners of closely held...more