Congress appears poised to pass and the president to sign a Covid relief bill that includes extension of the tax credits for renewable energy and carbon sequestration. The legislative text of the pending bill

Posted in Renewable energy Blog article

David Burton discusses updated proposed regulations under section 168(k) and addresses their effect on dealerships with floor plan financing.

Posted in Blog article Power Renewable energy Solar Wind

This update describes the effect of the updated proposed regulations on transactions related to property leased to regulated utilities.

Posted in Power Renewable energy Solar Wind Blog article

Massachusetts provides a property tax exemption for wind and solar projects. A recent opinion by the Massachusetts Appellate Tax Board (ATB) demonstrates the complexity of that rule for projects with net meteri

Posted in Renewable energy Solar Blog article

Energy storage is hot topic in the renewable energy industry. Our colleague, Caileen Gamache, hosted the Infocast webinar “Energy Storage Contracting: Key Commercial and Legal Issues in a Developing Market”...

Posted in Blog article Renewable energy Infrastructure Solar Wind

On May 21 a US appeals court declined to overrule a lower court that barred developer fees paid to related parties from being included in the tax bases of two wind farms, California Ridge and Bishop Hill.

Analysis of IRS Private Letter Ruling 201946007 (Nov. 15, 2019) that allowed a utility to purchase electricity from its own tax equity partnership

Posted in Renewable energy Solar Wind Blog article

Below is the Q&A based on the questions raised by the audience during our webinar Demystifying capital accounts in tax equity transactions. Here's the video recording of the webinar. I had the privilege of part

Posted in Renewable energy Solar Wind Blog article