Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more
12/20/2018
/ Capital Gains ,
Community Development ,
Economic Development ,
Investment Funds ,
Low Income Housing ,
Low-Income Issues ,
New Market Tax Credits ,
Opportunity Zones ,
Public Finance ,
Qualified Opportunity Funds ,
State and Local Government ,
Step-Up Basis ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
Tax Reform ,
Trump Administration
We have published our whitepaper: Gain Deferral Using Qualified Opportunity Zone Investment Strategies Legal Update. “Qualified Opportunity Zones” are not specific to renewable energy and do not involve tax credits but...more
8/3/2018
/ Capital Gains ,
Community Development ,
Economic Development ,
Investment Funds ,
Low Income Housing ,
Low-Income Issues ,
New Legislation ,
New Market Tax Credits ,
Opportunity Zones ,
Public Finance ,
State and Local Government ,
Step-Up Basis ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
Tax Reform ,
Trump Administration
Below are soundbites from panelists at Infocast’s Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA. It was an extremely well-attended event and the mood of the participants was generally...more
4/26/2018
/ Base Erosion Tax ,
Corporate Taxes ,
Energy Projects ,
Energy Sector ,
Energy Storage ,
Infrastructure ,
Investment Tax Credits ,
Power Grid ,
Power Purchase Agreements ,
Renewable Energy ,
Solar Energy ,
Tax Cuts and Jobs Act ,
Tax Equity ,
Tax Reform ,
Trump Administration
The Equipment Leasing and Finance Association has published our article The Impact of Tax Reform: What Leasing Companies Need to Know (subscription required). We are also pleased to be able to make the article available in...more
2/8/2018
/ Business Taxes ,
Corporate Taxes ,
Heavy Equipment ,
Income Taxes ,
Net Operating Losses ,
New Legislation ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals? in its blog (subscription required) and newsletter. ...more
1/19/2018
/ Base Erosion Tax ,
Bonus Depreciation ,
Business Taxes ,
Compensation & Benefits ,
Corporate Taxes ,
Energy Projects ,
Energy Sector ,
Infrastructure ,
Investment Tax Credits ,
Partnerships ,
Popular ,
Production Tax Credit ,
Renewable Energy ,
Tax Deductions ,
Tax Equity ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Wind Power
On December 22, 2017, the president signed the tax reform bill. It is generally identical to the conference committee bill discussed in our blog post of December 19, and specifically there were no changes with respect to...more
1/5/2018
/ Business Taxes ,
Corporate Taxes ,
Estate Tax ,
Gift Tax ,
Income Taxes ,
International Tax Issues ,
New Legislation ,
Renewable Energy ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
Yesterday, the House voted 227 to 303 in favor of the tax reform bill agreed to by the conference committee. No Democrats voted for the House bill, and 12 Republicans from high tax states voted against it. The Senate was...more
12/21/2017
/ Alternative Minimum Tax ,
Corporate Taxes ,
Energy Sector ,
Investment Tax Credits ,
Legislative Agendas ,
MACRS ,
Power Purchase Agreements ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Tax Credits ,
Tax Reform ,
Trump Administration
The US tax reform bill that the Senate passed on December 2, 2017—along partisan lines in a 51 to 49 vote—is a mixed bag for the tax equity market. The bill is now headed to the conference committee, consisting of House of...more
12/7/2017
/ Alternative Minimum Tax ,
Corporate Taxes ,
Investment Tax Credits ,
Legislative Agendas ,
Monetization ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Tax Credits ,
Tax Equity ,
Tax Reform ,
Trump Administration
Below are soundbites from panelists at the Solar Energy Industries Association’s (SEIA) Finance & Tax Seminar in New York City. The seminar was held on June 1 and 2, but only comments from the second day are reflected below....more
6/15/2017
/ Coal Industry ,
Energy Projects ,
Energy Sector ,
Executive Orders ,
Insurance Industry ,
International Trade Commission (ITC) ,
IRS ,
Liability Insurance ,
Partnerships ,
Renewable Energy ,
Solar Energy ,
Tax Reform ,
Trump Administration
The Trump Administration has the admirable goal of encouraging infrastructure investment. One policy it may want to consider is promoting the recycling of existing municipal infrastructure assets. This policy was developed...more
Below are soundbites from panelists at the Infocast Wind Power & Finance Investment Summit on February 28, 2017 in Rancho Bernardo, California. The soundbites are organized by topic, rather than in chronological order, and...more
2/28/2017
/ Clean Power Plan ,
Corporate Taxes ,
Critical Infrastructure Sectors ,
Energy Market ,
Energy Projects ,
Energy Sector ,
Investment Tax Credits ,
Mexico ,
Oil & Gas ,
Power Purchase Agreements ,
Production Tax Credit ,
Renewable Energy ,
Renewable Energy Investments ,
Solar Energy ,
Tax Policy ,
Tax Reform ,
Trump Administration ,
Utilities Sector ,
Wind Power
Rumblings in the market suggest that some tax equity investors are preparing for the possibility that the 2017 marginal corporate federal income tax rate may be much lower than the current 35 percent. Such tax equity...more
The post below addresses the legality of the expected withdraw from the Paris Agreement on climate change by the United States under the next Administration....more