David Burton
June 9, 2021
Solar and other renewable energy projects eligible for the investment tax credit rarely suffer causalities.
ITC recapture following a casualty event
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.
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
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
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