The equipment leasing and finance industry faces a new tax landscape following the enactment of H.R. 1 (known as the Tax Cuts and Jobs Act) at the end of 2017 (“Tax Reform”).

The production tax credit (PTC) is the force that spurred the U.S. wind industry from an immaterial segment of power generation in the early 1990s to providing the fastest-growing job in America

Posted in Renewable energy Wind Blog article

Posted in Solar Blog article

Posted in Renewable energy Blog article

Posted in Renewable energy Wind Blog article

David Burton examines the Tax Court’s recent analysis in Leland v. Commissioner, favoring a lawyer’s bid for exception from the passive activity loss rules for his ‘‘material participation’’ of more than...

Posted in Renewable energy Blog article

The Tax Court’s recent decision in Stough v. Commissioner illustrates the traps for the unwary taxpayer in structuring commercial leases and the consequences of failing to review a tax return prepared by...

Posted in Blog article Wind Solar Renewable energy

On Oct. 31, the U.S. Internal Revenue Service (IRS) released Private Letter Ruling (PLR) 201444025, which was addressed to a manufacturer of solar...

In many renewable energy transactions, a ‘‘developer fee’’ is a critical feature—it is often the means by which the developer extracts its profits from months or years of work and risk.

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David Burton discusses a recent ruling from the Missouri Department of Revenue that is intended to address the sales tax consequences of a synthetic lease transaction. Burton argues that the DOR misapplied the

Posted in Renewable energy Blog article