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AWEA webinar highlights six key points to IRS’s start of construction guidance

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 29 2014

The American Wind Energy Association (AWEA) held a webinar on August 20, 2014 to discuss IRS Notice 2014-46, which clarified the conditions that wind

Energy & environment update - August 25, 2014

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 25 2014

Now that summer is drawing to a close, let’s check in on one important bill that lost momentum just as the summer was beginning. Remember the Senate

In other news: Arizona solar, property taxes, Arizona Public Service, APS, rate base, Arizona Corporation Commission

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 23 2014

SolarCity and Sunrun asked the state tax court for a declaratory judgment in late June that rooftop solar systems that the companies own and lease to

In other news: solar rooftop systems Puerto Rico, investment credit, ITC, rooftop solar

  • Chadbourne & Parke LLP
  • -
  • Puerto Rico, USA
  • -
  • August 23 2014

Solar rooftop systems in Puerto Rico qualify for investment tax credits and accelerated 5-year depreciation if owned by a US partnership with all US

In other news: California LLCs, doing business, California source income, solar, property taxes

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 23 2014

California extended a property tax exemption for active solar systems through 2024. Such systems are exempted from property tax assessment the first

In other news: Advanced Coal Projects section 48a, tax credits, coal

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 23 2014

Advanced coal projects that were awarded investment tax credits by the US Treasury may be given more time to use them. The credits are in section 48A

In other news: municipal water companies Rev. Proc. 97-13, municipal water, wastewater treatment, management contracts, PPPs

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 23 2014

Municipal water companies have been writing the US Treasury and IRS asking them to make it easier for municipalities to enter into long-term

In other news: minor memos US generating capacity, IRS budget, wind, solar, installed capacity

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 23 2014

Minor memos. Bernstein Research said in a July 1 report that almost all regions of the United States are expected to need additional capacity over

IRS releases new guidance regarding taxpayer eligibility for renewable energy tax credits under Code Sections 45 and 48

  • Paul Hastings LLP
  • -
  • USA
  • -
  • August 22 2014

On August 8, 2014, in response to a number of questions regarding taxpayers' eligibility for renewable electricity production tax credits ("PTCs"

IRS releases new guidance on beginning of construction

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • August 22 2014

The IRS recently released Notice 2014-46 (the Notice) which provides welcome guidance to tax equity investors and developers on the construction of