David Burton
May 18, 2023
A colleague, who is not a tax lawyer, asked for a cheat sheet with key facts about the production tax credit (PTC) and the investment tax credit (ITC) afte
ITC and PTC Cheat Sheet
Government Lawyers Discuss Energy Tax Credits at ABA Meeting
Ibrahim Basit
May 8, 2023
The American Bar Association 2023 May Tax Meeting was held in Washington, DC, over a three-day period. The May Tax Meeting included a number of panel disc
Tax Credit Insurance Mitigates Risk for Tax Credit Transfers but Due Diligence is Still Necessary
Bryen Alperin
May 1, 2023
This article is co-authored by Bryen Alperin, Managing Director, Foss & Co.[1] (Revised May 17, 2023) The Inflation Reduction Act of 2022 (IRA) changed alm
Energy Community Qualification and IRS Rules for Unemployment Data
David Burton
April 21, 2023
(Revised April 26, 2023) The Bureau of Labor Statistics (BLS) published the official 2022 unemployment data, which provides the final puzzle piece for some
Are you using the right version of the IRS’s energy community notice
David Burton
April 13, 2023
Notice 2023-29 was generally welcomed news to the renewable energy industry as it provided significant clarify about how to determine if a project is sited
Overview of Energy Tax Credits After the IRA
David Burton
April 10, 2023
The New York Energy Summit, presented by Infocast, was held in Albany from April 4 to 6 where David Burton served as Summit Chair. He provided an overview
Tax Equity News: Energy community bonus credit guidance
David Burton
April 10, 2023
The Internal Revenue Service filled in missing details that were making it hard for renewable energy developers to feel confident about which projects qual
The Solar + Wind Finance and Investment Summit Soundbites: the Corporate Offtake and M&A Markets
David Burton
April 4, 2023
The second annual Solar + Wind Finance and Investment Summit was held in Phoenix from March 12 to 15. Below are soundbites addressing the corporate offtake
FASB’s proportional amortization method for tax equity deals ain’t all it’s cracked up to be
David Burton
March 30, 2023
On March 29, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2023-02 (ASU 2023-02) allowing tax equity investors to elec
The Solar + Wind Finance and Investment Summit Soundbites: the Debt and Sponsor Equity Markets
David Burton
March 22, 2023
The second annual Solar + Wind Finance and Investment Summit was held in Phoenix from March 12 to 15. Below are soundbites addressing the debt and sponsor