News & Analysis as of

Investors › Internal Revenue Code (IRC) › Renewable Energy

Husch Blackwell LLP

Biogas Tax Credit Market Stays Strong in 2025

Husch Blackwell LLP on

Upon becoming law in 2022, the Inflation Reduction Act (“IRA”) extended the opportunity to generate investment tax credits (“ITCs”) to renewable natural gas (“RNG”) projects, incentivizing the development of new projects and...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Transferability of Energy Credits under the Inflation Reduction Act: What do you need to know?

Mitchell, Williams, Selig, Gates & Woodyard,... on

Now that final regulations on the transferability of energy tax credits under the Inflation Reduction Act have been issued by the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS), many investors...more

Vinson & Elkins LLP

Final Transferability Regulations Address REIT Issues

Vinson & Elkins LLP on

On April 25, 2024, the Department of the Treasury and the Internal Revenue Service issued final regulations (T.D. 9993) (the “Final Transfer Regulations”) regarding the transfer election for certain tax credits by eligible...more

King & Spalding

IRS and Treasury Issue Transferability Proposed Regulations

King & Spalding on

Developers of renewable energy projects prior to the Inflation Reduction Act of 2022 (the “IRA”) were able to enter into joint ventures and leasing arrangements with other private companies that had a sufficient tax liability...more

Butler Snow LLP

Combining the Energy Credit with New Markets Tax Credits

Butler Snow LLP on

Section 48 of the Internal Revenue Code of 1986 provides for a credit equal to a percentage of the cost of new equipment for the generation of renewable energy, including solar energy used to produce electricity or to heat or...more

Morgan Lewis

IRS Releases Critical Guidance on Carbon Capture Tax Credits

Morgan Lewis on

The guidance issued on February 19 by the Internal Revenue Service is the type that the carbon capture and storage industry had sought, and will hopefully open up the market for investment by eliminating tax-related...more

King & Spalding

IRS Rejects Investors' Claim for Refined Coal Credits in Technical Advice

King & Spalding on

In Technical Advice Memorandum 2017-29-020 (July 21, 2017) (the “TAM”), the IRS denied claims by two tax equity investors (the “Investors” or each an “Investor”) for renewable energy tax credits on grounds that the...more

7 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide