IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit *

USA - April 23 2013
The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for…

Co-authors: Philip Tingle, Brian Levy, Martha Groves Pugh, Gale E. Chan.

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Key energy-related tax provisions in the 2014 budget proposal *

USA - April 23 2013
President Obama's recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent…

Co-authors: Philip Tingle, Brian Levy, Martha Groves Pugh, Gale E. Chan.

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Key energy tax provisions included in ‘fiscal cliff’ legislation *

USA - January 3 2013
On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 to address the tax rate hikes and expiring tax incentives to avert the…

Co-authors: Philip Tingle, Brian Levy, Martha Groves Pugh, Gale E. Chan.

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Proposed legislation would expand use of master limited partnerships to renewable energy projects *

USA - June 14 2012
Last week, Sens. Chris Coons, D.-Del., and Jerry Moran, R.-Kan., introduced bipartisan legislation aimed at expanding the use of master limited partnerships (MLPs) from fossil fuel-based energy projects such as oil, natural gas, coal extraction and pipeline projects to also include renewable energy projects.

Co-authors: Brian Levy.

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The IRS retains control of tax issues relating to the Section 1603 grant *

USA - March 19 2012
The Internal Revenue Service (IRS) recently set forth a set of questions and answers about the federal income tax consequences related to the receipt of a Section 1603 grant in lieu of investment tax credits for renewable energy projects in Notice 2012-23.

Co-authors: Brian Levy.

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