Keith Martin & David Burton & Hilary Lefko

Publications

Updated Domestic Content Calculations

Keith Martin
January 20, 2025

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Topics Renewable Energy, Solar, Wind, PTC, ITC, domestic content, bonus tax credit, BESS, Notice 2024-41, battery, percentage, calculation, Notice 2025-08

Simpler Domestic Content Calculations

Keith Martin
May 17, 2024

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Topics Renewable Energy, Solar, Wind, PTC, ITC, adder, domestic content, bonus tax credit, BESS, Notice 2024-41, battery

Final Tax Credit Sale Guidance

Keith Martin
April 25, 2024

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Topics Tax credit sales, transferability, Section 6418, Congressional Review Act, individuals, bonus tax credits, forward sales

Hydrogen Tax Credit Guidance

Keith Martin
January 4, 2024

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Topics tax credit, Inflation Reduction Act, hydrogen, three pillars, incremental, RECs, Section 45V, region, EAC, matching

Manufacturer tax credits under section 45X

Keith Martin
December 17, 2023

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Topics IRS, section 45X, China, section 48C, Critical minerals, Rubio, Manufacturer tax credits, Advanced manufacturing production credit, contract manufacturing

New Investment Tax Credit Regulations

Keith Martin
November 20, 2023

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Topics investment tax credit, ITC, Functionally interdependent, Batteries, Single project, Biogas property, prevailing wage, Section 48, integral, 1.48-9

More Alta Wind Analysis

Keith Martin
June 24, 2023

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Topics PPA, Tax Credits, value, section 1603, section 1060, Alta, purchase price allocation, valuation, appraisal

More Alta Wind Analysis

Keith Martin
June 24, 2023

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Topics PPA, Tax Credits, value, section 1603, section 1060, Alta, purchase price allocation, valuation, appraisal

Purchase Price Allocations

Keith Martin
June 23, 2023

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Topics Tax Credits, section 1603, treasury cash grant, Claims Court, June 2023, Alta Wind, allocation, step up, tax basis

IRS Transferability Guidance

Keith Martin
June 19, 2023

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Topics IRS, Tax credit sales, transferability, regulations, Section 6418, prices, 1.6418
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