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Results: 1-10 of 66

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


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 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


IRS issues guidance on application process for tax credits for manufacturers of renewable energy property
  • Reed Smith LLP
  • USA
  • August 18 2009

The American Recovery and Reinvestment Act of 2009 (the "Recovery Act") included a number of significant new tax incentives for businesses engaged in the renewable energy market


IRS establishes safe harbor for Section 45 credits claimed by partners of wind energy partnerships
  • Reed Smith LLP
  • USA
  • October 24 2007

On October 19, 2007, the IRS released Revenue Procedure 2007-65, which establishes safe harbor rules under which the IRS will respect the allocation of Section 45 wind energy production tax credits among the partners of a partnership that owns a qualified wind energy facility


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


Another severance tax bill related to Marcellus Shale is proposed in Pennsylvania
  • Reed Smith LLP
  • USA
  • March 31 2011

The Marcellus Shale legislative season remains in full bloom as another severance tax bill was introduced in the Pennsylvania General Assembly this week


Marcellus Shale-related bills introduced in Pennsylvania in 2011
  • Reed Smith LLP
  • USA
  • March 3 2011

Several new Marcellus Shale-related bills have been introduced in the Pennsylvania Senate and House of Representatives since the start of 2011