Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Tax Issues for Co-location of Energy Storage with Solar or Wind
Monetizing Opportunities in Energy Storage in a Post-IRA World
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Carbon Capture, Use, and Sequestration (CCUS) Webinar
On May 22, 2025, the U.S. House of Representatives passed House Bill 1, officially titled the “One Big Beautiful Bill Act” (OBBBA). This budget reconciliation bill includes significant energy-related provisions that would...more
On December 4, 2024, the Department of the Treasury finalized new rules governing the Section 48 Investment Tax Credit (“ITC”). The ITC applies to a broad range of clean energy projects, including biogas projects, which were...more
Tax equity investments in 2023 were about $20 billion annually. To meet the goals of the Inflation Reduction Act (IRA), “many forecasters estimate that tax equity will need to increase […] to over $50 billion.”...more
Project developers in the EV, solar, wind, battery, CCUS, hydrogen, biofuels, and energy efficiency markets have been blessed by the IRS with the ability to transfer tax credits directly to willing buyers. Tax equity...more
Direct pay proposals contained in the proposed Build Back Better Act promise to establish a system that would allow renewable energy developers to elect to receive ITC and PTC tax credits as a refundable credit....more
Topics covered include tax equity, the solar start of construction rules, the investment tax credit (“ITC”) and tax basis risk after the Federal Circuit’s opinion in Alta Wind, the inverted lease structure, back-leverage...more
David Feldman and Paul Schwabe of the National Renewable Energy Laboratory (NREL) have published their annual solar PV financing report: Terms, Trends, and Insights on PV Project Finance in the United States, 2018. ...more