David Burton
February 11, 2021
Here’s a typical fact pattern in a tax equity partnership in which the investment tax credit recapture period or the production tax credit availability per
Sponsors may Claim a Bonus Depreciation from Buyouts of Tax Equity Investors
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
Tax Credit Extensions Enacted into Law
David Burton
December 29, 2020
On December 27, 2020, the president signed the Consolidated Appropriations Act, 2021 (the Act), which resulted in its enactment into law. The Act includes
Renewable Energy and Carbon Sequestration Tax Credit Extensions in Relief Bill
David Burton
December 22, 2020
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 se
Carbon sequestration tax credits
David Burton
August 26, 2020
David Burton presented on carbon sequestration tax credits to AirMiners, a nonprofit organization of entrepreneurs, researchers and funders exploring oppor
Bonus depreciation proposed regulations: previously-owned property
David Burton
July 16, 2020
Bonus depreciation proposed regulations: previously-owned property
Bonus depreciation proposed regulations: Floor plan financing
David Burton
July 8, 2020
David Burton discusses updated proposed regulations under section 168(k) and addresses their effect on dealerships with floor plan financing.
Bonus depreciation proposed regulations: Leasing to a utility
David Burton
June 24, 2020
This update describes the effect of the updated proposed regulations on transactions related to property leased to regulated utilities.
Massachusetts Property Tax Risk for Net Metered Solar Projects
David Burton
June 5, 2020
Massachusetts provides a property tax exemption for wind and solar projects. A recent opinion by the Massachusetts Appellate Tax Board (ATB) demonstrates t
Q & A – Investment Tax Credits and Storage for Renewable Energy
David Burton
May 26, 2020
Energy storage is hot topic in the renewable energy industry. Our colleague, Caileen Gamache, hosted the Infocast webinar “Energy Storage Contracting: Key