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Energy Tax Credits for a New World Part VIII: Monetizing Energy Tax Credits

What is “monetization”? Monetization is the process by which property is converted into money or something else of value. In the context of the Inflation Reduction Act of 2022 (IRA), certain provisions can allow entities that...more

Energy Tax Credits For A New World Part V: Domestic Content Bonus Credits

What is the purpose of the Domestic Content Bonus Credit? The Inflation Reduction Act (IRA) introduced the Domestic Content Bonus Credit to provide an additional credit amount to taxpayers that meet its requirements. The...more

Energy Tax Credits For A New World Part IV: Prevailing Wage and Apprenticeship Bonus Credits

Why did Congress provide bonus credits to a facility or a project that pays its workers “prevailing wages” and hires apprentices? Congress viewed the Inflation Reduction Act (IRA) as a way to not only move the United States...more

Energy Tax Credits For A New World Part III: Overview of Bonus Credits

Why did the Inflation Reduction Act (IRA) reduce the base amounts of the energy tax credits? The IRA reduced base credit amounts from their pre-IRA levels to encourage energy projects to meet Congressional policy objectives....more

Energy Tax Credits for a New World Part II: Production Tax Credits and Investment Tax Credits: The Old and the New

What is a Production Tax Credit (PTC)? A Production Tax Credit (PTC) is a per kilowatt-hour (kWh) tax credit for electricity generated by solar and other qualifying clean technologies for the first 10 years of a system’s...more

The Benefits of Donating Digital Assets to Charity

Taxpayers can receive significant tax benefits when donating cryptocurrency and other appreciated digital assets to a charity. This article looks at some key considerations to keep in mind as you consider all your options....more

Valuing Noncash Charitable Donations, Including Digital Assets

As we’re approaching year end, this is a good time to revisit the tax rules that apply to donating noncash property—including donations of digital assets....more

How to Donate Cryptocurrency and Other Digital Assets to Charity

Explosive growth in digital assets has left investors with real questions about how to donate cryptocurrency and non-fungible tokens. That the tax bills are high enough to generate this interest is clear evidence of the gains...more

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