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IRS Proposed Rules Explain How Taxpayers Can Buy and Sell Renewable Energy Tax Credits or Receive Cash Refunds

The proposed rules for monetizing tax credits should catalyze energy transition markets and offer an alternative to tax equity transactions. On June 14, 2023, the IRS issued proposed rules for how it intends to administer...more

IRS Issues Initial Rules for Domestic Content Bonus Tax Credits

IRS Notice explains how a renewable energy project may qualify for bonus tax credits by using American-made components. Key Points: ..All project components made primarily of steel or iron that perform a structural...more

IRS Clears the Way for Retrofitted Carbon Capture Projects

In a new Revenue Ruling, the IRS addresses the scope, ownership, and placed-in-service date for carbon capture equipment. Key Points: ..Developers adding carbon capture equipment to an existing industrial facility now...more

IRS Extends Renewables Continuity Safe Harbor

Notice 2021-41 gives renewable energy developers more time to complete their projects and qualify for tax credits. Key Points: ..Developers of PTC- and ITC-eligible renewables projects that began construction in 2016...more

Treasury Finalizes Carbon Capture Tax Credit Regulations

The US Treasury Department and the IRS provided practical administrative rules for the carbon capture and sequestration tax credit. Key Points: ..The IRS finalized the third set of rules in a series of regulatory guidance...more

IRS Gives Offshore Wind and Federal Land Projects More Time to Qualify for Tax Credits

Notice 2021-05 gives renewable energy developers 10 years to complete projects located offshore or on federal land. Key Points: ..Developers of offshore and federal land projects now have 10 years to complete their...more

Future of Carbon Capture Looks Bright After Treasury Proposes Long-Awaited Regulations

The Treasury Department and the IRS provided practical administrative rules for the carbon capture and sequestration tax credit. Key Points: ..These rules are the third in a series of regulatory guidance issued by the IRS...more

Carbon Capture Industry Receives Long-Awaited 45Q Tax Credit Guidance

The IRS addressed key commercial and technical issues regarding the development and financing of carbon capture and sequestration projects. Key Points: ..The IRS released the first two of three anticipated guidance...more

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