Articles

Results 1 to 5 of 34


Good News for Solar and Other ITC Projects

USA - June 29 2018 The IRS released Notice 2018-59 on June 22, providing guidance to taxpayers on how to begin construction on solar and other renewable energy projects…

Heather Cooper, Martha Groves Pugh, Philip Tingle

The Senate’s New Base Erosion Tax: Highlights for Renewable Energy

USA - December 8 2017 The Senate approved its version of the Tax Cuts and Jobs Act (Senate Bill) on December 2, 2017. The Senate Bill generally leaves the base erosion and…

Heather Cooper, Bradford E. LaBonte, Martha Groves Pugh, Philip Tingle

Initial Republican Tax Reform Proposal Includes Tax Cuts and Changes to Energy Credits

USA - November 3 2017 Yesterday, the House Ways and Means Committee released the House Republicans' long-awaited proposed bill for tax reform, the Tax Cuts and Jobs Act…

Heather Cooper, Martha Groves Pugh, Kevin Spencer, Philip Tingle

IRS Issues Guidance on Tax Treatment of Energy Savings Performance Contracts

USA - February 2 2017 On January 19, 2017, the Internal Revenue Service (IRS) issued Rev. Proc. 2017-19, 2016-6 I.R.B. (the Rev. Proc.), providing a safe harbor…

Heather Cooper, Bradford E. LaBonte, Philip Tingle

Ready or Not, Here They Come! The New Partnership Audit Rules

USA - December 27 2016 On November 2, 2015, the Bipartisan Budget Act of 2015, (the Act), H.R. 1314, 114 Congress/Public Law No. 114-74, made significant changes to the…

Kristen E. Hazel, Kevin Spencer