Another utility tax equity structure
A utility structure for raising tax equity solves a so-called section 707(b) issue with some utility tax equity partnerships.
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Carbon offsets as a potential source of revenue
Renewable energy developers are showing more interest in the voluntary carbon offset market as a potential source of additional revenue for their projects
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Cost of capital: 2022 outlook
A record number of banks and grey market lenders are chasing projects at the start of 2022, keeping downward pressure on interest rates despite rising...
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Environmental update: March 2022
The Biden administration is looking for other ways to press banks to prepare for potential threats to the nation’s financial system from climate change.
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Calculating how much tax equity can be raised
Developers of renewable energy projects in the United States sometimes struggle to calculate how much tax equity can be raised to help pay the project...
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Section 1060 and Purchase Price Allocations
Tax basis allocation issues are getting more attention in court. The latest skirmish, in a Treasury cash grant case, suggests that the US government may re
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Partnership Flips and California Property Taxes
California clarified that partnership flip transactions do not trigger property tax reassessments for solar projects. The bill that did so still leaves som
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Automatic LIBOR Replacement
LIBOR would be replaced automatically with SOFR in some loans and other contracts under a bill that passed the US House of Representatives in early Decembe
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Solar and Public Utility Property
“Public utility property” questions continue to take up IRS time. The issue is whether an investment tax credit and accelerated depreciation can be claimed
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Battery purchase contracts
The latest update in market trends from the Energy Information Administration predicts installed capacity for battery energy storage projects ...
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Required Reporting to FINCen
The United States moved one step closer in December to requiring US companies to file reports with the US Treasury disclosing their beneficial owners. Repo
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US offshore wind financing update
The lead finance people at three large offshore wind projects planned off the US Atlantic coast talked about a range of finance-related topics at the annu
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Cryptocurrency mining for power suppliers
Outsized profits from cryptocurrency mining are an enormous current opportunity for electric power suppliers.
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Hydrogen funding and tax credits
Developers are already circling money for hydrogen projects after a boost in funding in the infrastructure bill that President Biden signed in November.
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Buying American for infrastructure
“Buy America” provisions in the new $1.2 trillion infrastructure plan enacted in November may require that any iron, steel, manufactured products and...
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