David Burton
September 23, 2021
This post follows-up on Sponsors may Claim a Bonus Depreciation from Buyouts of Tax Equity Investors.
Final regulations complicate bonus depreciation for a sponsor’s buyout of a tax equity investor
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.
Tax Credits: On the Horizon
David Burton
March 26, 2021
GREEN Act (H.R. 848) Rep. Mike Thompson (D-CA) of Ways & Means introduced the GREEN Act (H.R. 848) on February 4, which included creating an ITC for standa
Sponsors may Claim a Bonus Depreciation from Buyouts of Tax Equity Investors
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
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 | 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