News & Analysis as of August 24, 2025

Tax Planning

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

IRS Issues New Guidance For Renewable Energy Tax Credits

Flaster Greenberg PC on 8/22/2025

The IRS continues to issue guidelines regarding the tax credit provisions of Sections 45Y and 48E of the Internal Revenue Code, as amended (IRC). The latest notice was issued as Notice 2025-42 on Aug. 15, 2025 (Notice)...more

The Inflation Reduction Act — Incentives for Clean Motor Vehicles and Refueling Property

Orrick, Herrington & Sutcliffe LLP on 8/8/2022

The Inflation Reduction Act of 2022 (the “IRA”) released by U.S. Senate Democrats on July 27, 2022 would, if enacted, provide a number of financial incentives to encourage the purchase of electric and hydrogen fuel cell...more

IRS Releases Proposed Regulations for Carbon Sequestration Tax Credit

Morgan Lewis on 6/2/2020

The proposed regulations, released on May 28 and on which taxpayers may currently rely pending finalization, build on prior guidance for carbon capture and sequestration tax credits under Section 45Q of the Internal Revenue...more

COVID-19: CARES Act Fails to Address Renewable Energy Industry’s Concerns But Path Forward with the IRS Remains

Mayer Brown on 5/7/2020

Background - As the COVID-19 pandemic continues to disrupt project development timelines generally, solar and wind projects that rely on federal income tax credits to obtain financing are particularly sensitive to...more

Unpacking California Solar Taxation: What to Know During Development

Farella Braun + Martel LLP on 9/25/2019

Development of solar projects in California has been spurred by California’s renewable portfolio standard (RPS), which requires that 60% of retail electricity sales must be served by renewable resources by 2030 and requires...more

IRS Rules Solar Energy-Storage Upgrade Is Eligible for Tax Credit

Ballard Spahr LLP on 3/8/2018

In a new letter ruling (PLR 201809003) issued on March 2, the IRS ruled that a residential behind-the-meter solar energy storage device—a battery—meets the definition of "qualified solar electric property expenditure" under...more

What Is the Impact of Tax Reform on US Wind Tax Equity Deals?

Mayer Brown on 1/19/2018

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

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