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IRS Revises Recent Begin Construction Guidance
  • McDermott Will & Emery
  • USA
  • May 20 2016

On May 18, 2016, the Internal Revenue Service (IRS) revised Notice 2016-31 (Notice), its recent guidance on meeting the beginning of construction


IRS Revises Recent Begin Construction Guidance
  • McDermott Will & Emery
  • USA
  • May 20 2016

In Depth On On May 18, 2016, the Internal Revenue Service (IRS) revised Notice 2016-31 (Notice), its recent guidance on meeting the beginning of


Short-Term Reauthorization of FAA Programs Potentially Paves the Way For Omitted Energy Credit Extenders
  • McDermott Will & Emery
  • USA
  • April 7 2016

As discussed in our post on March 16, the Congressional extension of the Production Tax Credit (PTC) under Internal Revenue Code (IRC) Section 45 and


IRS Issues Guidance on the Beginning of Construction Rules for Renewable Projects
  • McDermott Will & Emery
  • USA
  • May 11 2016

On May 5, 2016, the Internal Revenue Service (IRS) issued Notice 2016-31, providing guidance on meeting the beginning of construction requirements


IRS issues additional guidance on when construction begins for purposes of production tax credit, investment tax credit
  • McDermott Will & Emery
  • USA
  • September 25 2013

The Internal Revenue Service (IRS) has issued additional guidance relating to when construction begins with respect to wind and other qualified


Key energy-related tax provisions in the 2014 budget proposal
  • McDermott Will & Emery
  • 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


Baucus proposes reforms to energy tax incentives
  • McDermott Will & Emery
  • USA
  • December 19 2013

Senate Finance Committee Chairman Max Baucus (D-MT) released a proposal on December 18 that would streamline energy tax incentives to make them more


Treasury issues guidance on “beginning of construction” for 1603 grants
  • McDermott Will & Emery
  • USA
  • July 1 2010

The U.S. Treasury Department has clarified when construction begins in order to qualify for 1603 cash grants in lieu of tax credits


Nuclear tax incentives in proposed American Power Act
  • McDermott Will & Emery
  • USA
  • May 19 2010

Proposed legislation would provide valuable nuclear energy tax incentives and enhance currently available incentives


Energy tax incentive bill introduced in Senate
  • McDermott Will & Emery
  • USA
  • October 11 2010

New energy tax credit legislation was introduced by Senators Jeff Bingaman (D-NM) and Olympia J. Snowe (R-ME), under which natural gas, combined heat and power, the Advanced Energy Manufacturing Tax Credit, energy storage, Clean Renewable Energy Bonds, and offshore wind, among other energy expenditures and projects, would all receive new or expanded tax benefits