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White House Orders Treasury to Revisit Beginning of Construction Guidance

The White House today issued an Executive Order that requires the Treasury Department to “issue new and revised guidance * * * to ensure that policies concerning the ‘beginning of construction’ are not circumvented, including...more

Treasury Issues Proposed Regulations Regarding Energy Property, Prevailing Wage and Apprenticeship, the 80/20 Rule, and...

The U.S. Department of the Treasury (Treasury Department) recently released a notice of proposed rulemaking regarding four significant aspects of the investment tax credit (ITC) under Section 48 of the Internal Revenue Code...more

Treasury Issues Proposed Rules Regarding Low-Income Communities Solar and Wind Increased Credit

The U.S. Department of the Treasury (Treasury) earlier this week issued a notice of proposed rulemaking regarding the up to 20 percentage point additional investment tax credit (ITC) for certain solar and wind facilities...more

Treasury Issues Low-Income Communities Solar and Wind Credit Guidance

The U.S. Department of the Treasury yesterday released Internal Revenue Service Notice 2023-17, Initial Guidance Establishing Program to Allocate Environmental Justice Solar and Wind Capacity Limitation under Internal Revenue...more

Energy Tax Law Alert: IRS Rules That Payment for Intertie Constitutes Taxable Contribution in Aid of Construction

The IRS has issued a private letter ruling concluding that the reimbursement by a solar electric generator of an electric distribution company’s costs to construct an intertie is a contribution in aid of construction under...more

Proposed Regulations Address REIT Investments in Solar Facilities

The Internal Revenue Service and the U.S. Department of the Treasury recently issued proposed regulations that may facilitate using real estate investment trusts (REITs) as vehicles for financing certain renewable energy...more

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