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
Tax Credit Extensions Enacted into Law
Renewable Energy and Carbon Sequestration Tax Credit Extensions in Relief Bill | Norton Rose Fulbright
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 | Norton Rose Fulbright
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
PLR Allows Utilities to Buy Power From Their Own Tax Equity Partnership
David Burton
April 13, 2020
We are pleased to make available this article published by Tax Notes that analyzes IRS Private Letter Ruling 201946007 (Nov. 15, 2019) that allowed a utili
Demystifying capital accounts in tax equity transactions webinar: Q&A | Norton Rose Fulbright
David Burton
March 25, 2020
Revised March 1, 2023 Below is the Q&A based on the questions raised by the audience during our webinar Demystifying capital accounts in tax equity transac
Demystifying tax capital accounts in tax equity transactions | Norton Rose Fulbright
David Burton
March 2, 2020
The webinar will provide the rules around the capital accounts and dive into numbers to give you a working knowledge you can apply to your job.