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Results: 1-10 of 67

IRS releases new guidance on beginning of construction
  • Reed Smith LLP
  • USA
  • August 13 2014

On August 8, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-46 (the "Notice"), which clarified certain aspects of the beginning of


New incentivized sales tax exemption for renewable energy development in Nebraska
  • Reed Smith LLP
  • USA
  • June 5 2013

On June 4, 2013, Nebraska Governor Dave Heineman signed into law a bill (LB104) designed to incentivize the development of renewable energy in the


A taxing situation: Pennsylvania realty transfer taxes & oil and gas conveyances
  • Reed Smith LLP
  • USA
  • March 4 2014

Conveying oil and gas interests in Pennsylvania raises the question as to whether the document conveying the interest is subject to realty transfer


One step closer to a Marcellus Shale gas severance tax in Pennsylvania
  • Reed Smith LLP
  • USA
  • September 30 2010

Last night, the Pennsylvania House of Representatives voted 104-94 in favor of passing Senate Bill 1155, the state's first natural gas severance tax


Marcellus Shale tax update sales and use tax
  • Reed Smith LLP
  • USA
  • January 24 2013

The Pennsylvania Department of Revenue has taken the position that certain equipment used in Pennsylvania fracking operations is subject to sales tax


Technical tax flaw may be preventing the Recovery Act from accomplishing its objective in the marketplace
  • Reed Smith LLP
  • USA
  • May 13 2009

Reed Smith's renewable energy practice group recently submitted a proposal to the Obama administration that is designed to increase the pool of potential tax equity investors for renewable energy clients


IRS modifies safe harbor rules for renewable energy projects utilizing partnership flip structure
  • Reed Smith LLP
  • USA
  • September 23 2009

On September 21, 2009, the Internal Revenue Service ("IRS") issued Announcement 2009-69, which modifies the safe harbor rules for partnership flip transactions, a common method of structuring investments in the renewable energy market


Treasury Department issues guidance on electing cash grants in lieu of production or investment tax credits
  • Reed Smith LLP
  • USA
  • July 14 2009

The American Recovery and Reinvestment Act of 2009 (the "Recovery Act") included a number of significant changes affecting businesses engaged in the renewable energy market


Effect of stimulus bill on renewable energy projects
  • Reed Smith LLP
  • USA
  • January 28 2009

The renewable energy market relies on tax credits to help generate competitive returns


IRS issues guidance on electing investment tax credits in lieu of production tax credits; guidance regarding cash grants expected in July
  • Reed Smith LLP
  • USA
  • June 10 2009

The American Recovery and Reinvestment Act of 2009 (the "Recovery Act") included a number of significant changes affecting businesses engaged in the renewable energy market