REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
EV Tech Series: The Inflation Reduction Act’s Impact on the Energy Industry With Judy Kwok and Marc Machlin - Battery + Storage Podcast
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
ATTENTION ALL CADETS!
One Note Samba
Podcast: State Taxation of Digital Health Products
Investment Management Roundtable Discussion – Personal Estate Planning
Podcast: Credit Funds: Withholding Tax on European Investments
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Credit Funds: The Benefits, Challenges and Applications of Treaty Fund Structures When Investing in Credit
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
Episode 26: Talking Tax Reform and Executive Comp
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
The Ohio Department of Development (“ODOD”) has made some changes to documents provided by renewable energy projects that have received certification as a Qualified Energy Project (“QEP”) in the Payment in Lieu of Taxes...more
In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more
With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more
In 2019, the New York State Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires New York State to rapidly decrease greenhouse emissions and scale up renewable energy capacity....more
Over the past decade, Missouri has experienced steady growth in utility-scale solar projects and developers have benefited from a property tax exemption under Section 137.100(10) of the state’s tax code. Since the statutory...more
The inconsistent property tax treatment of solar photovoltaic (PV) systems by Connecticut municipalities has created impediments to their development. These impediments run counter to the State’s policies seeking to promote...more
The Appeals Court of Massachusetts (“Court”) addressed in a September 21st Opinion whether a Massachusetts property tax exemption was applicable to a solar photovoltaic facility (i.e., “Solar Power Facility”). See PelleVerde...more
Understanding how solar and energy storage projects are taxed in Virginia is often confusing. Who assesses the value? What is the rate? Are any tax exemptions available? What is the revenue share?...more
The Virginia Legislature passed and the Governor signed S686 which provides a property tax exemption for residential and mixed-use solar energy systems up to 25 kilowatts in size. S686 creates a separate class of...more
Pursuing and developing clean, renewable energy continues to play an important role in economic development momentum across the U.S. As states across the Southeast continue to grow their energy independence by prioritizing...more
On September 30, California Governor Gavin Newsom signed Senate Bill 267 (Bill) into law, preserving the property tax break (the solar exclusion) for partnership flips that own solar energy projects. Under the Bill, the solar...more
Private equity and venture funds have been critical partners of the solar industry in recent years. Fund managers and the limited partners in their funds have sought broad exposure to solar assets—both utility scale and...more
During its 2020 Session, the General Assembly passed and Governor Northam signed into law HB 1526/SB 851, the Virginia Clean Economy Act (VCEA or Act). The VCEA codified the clean energy directives included in Executive Order...more
Following up on our prior post on this topic here, now Governor Baker has signed the comprehensive climate law passed by the legislature... Now, as a session law, Chapter 8 of the Acts of 2021 implements, without...more
Property Assessed Clean Energy (“PACE”) has been maturing into a distinct asset class over the last decade. Foley has been involved in PACE since its early days, from highlighting the three early models program developers...more
Building on the progress from the 2020 legislative session and the passage of the Virginia Clean Economy Act (VCEA), the Virginia General Assembly passed several important pieces of legislation affecting the solar and energy...more
The 93rd Arkansas General Assembly convened for regular session on January 11th. House Bill 1628 (“H.B. 1628”) has been introduced to provide an exemption from the Arkansas Gross Receipts tax for qualifying solar...more
As has been discussed in several posts here, on January 4, 2021, a conference committee of the Massachusetts House and Senate has issued a wide ranging “omnibus” energy bill “An Act creating a next-generation roadmap for...more
On December 10, 2020, the Massachusetts Office of the State Auditor Division of Local Mandates (“DLM”) issued The Impact of State-Owned Land PILOT and Solar Taxation Policies on Municipalities report. DLM Report In part,...more
Intermittency is one of the largest issues impeding increased reliance on energy from utility-scale renewable energy generation sources such as wind and solar. Battery energy storage systems (“BESSs”) can alleviate concerns...more
The Supreme Court, Appellate Division (Fourth Department), New York (“Court”) in an August 20th Memorandum and Order (“Order”) addressed Cornell University’s (“Cornell”) challenge to a tax assessment on a solar photovoltaic...more
Decision binding on all local state taxing authorities - The Appellate Division of the New York courts has affirmed that a local governmental taxing authority must notify a solar project developer within 60 days from when...more
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
The Court of Appeals of Texas (Dallas) addressed in an August 19th opinion an issue related to the Texas Tax Code’s exemption for solar and wind-powered energy devices. See Sunnova AP5 Conduit LLC v. Hunt County Appraisal...more
The North Carolina Court of Appeals (“Court”) interpreted the scope of a North Carolina property tax exemption related to solar energy equipment. See In Re Highwater Solar, 2018 WL 6053437. The issue addressed was whether...more