David Burton
February 1, 2022
David Burton provides the answers to the questions submitted by audience members during the webinar.
Renewable energy finance and tax trends for 2022: Q&A, presentation and recording
Desert Sunlight Opinion Sheds Light on Purchase Price Allocations For ITC
David Burton
January 5, 2022
The Court of Federal Claims in its summary judgment opinion in the Desert Sunlight case clarified the application of the purchase price allocation...
Direct pay ain’t all it’s cracked up to be
David Burton
November 7, 2021
If the Democrats manage to end their in-fighting and pass the Build Back Better Act (BBB),[1] it appears likely to include an option to elect cash in the f
Taxation of proxy revenue swaps for renewable energy projects
David Burton
October 13, 2021
The proxy revenue swap (PRS) is a burgeoning financial product that supports renewable energy projects that sell electrical energy into the wholesale elect
Podcast | Renewables and reconciliation: What the current policy debate means for clean energy
David Burton
October 6, 2021
David Burton joins Crossroads host, Andrew Vitelli, to discuss what the current policy debate means for clean energy. Democrats in Congress are looking to
Final regulations complicate bonus depreciation for a sponsor’s buyout of a tax equity investor
David Burton
September 23, 2021
This post follows-up on Sponsors may Claim a Bonus Depreciation from Buyouts of Tax Equity Investors.
IRS extension is partial relief of solar energy projects
David Burton
July 6, 2021
The Internal Revenue Service's June 29 Notice 2021-41 has provided certain relief under the start-of-construction rules for wind and solar projects. Projec
ITC recapture following a casualty event
David Burton
June 9, 2021
Solar and other renewable energy projects eligible for the investment tax credit rarely suffer causalities.
Lessons from tax court's nixing of investor's energy credits
David Burton
April 21, 2021
David Burton highlights a court decision addressing a tax shelter scheme involving lenses for concentrated solar projects.
2020 - A Switchback Year for Tax Equity
David Burton
January 14, 2021
This article was originally published in the Project Finance International Yearbook 2021 and is reproduced here with permission. The year 2020 started with