Articles

Results 1 to 5 of 22


Key energy-related tax provisions in the 2014 budget proposal

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…

Brian Levy, Martha Groves Pugh, Philip Tingle

IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit

USA - April 23 2013 The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for…

Brian Levy, Martha Groves Pugh, Philip Tingle

Key energy tax provisions included in ‘fiscal cliff’ legislation

USA - January 3 2013 On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 to address the tax rate hikes and expiring tax incentives to avert the…

Brian Levy, Martha Groves Pugh, Philip Tingle

Proposed legislation would expand use of master limited partnerships to renewable energy projects

USA - June 14 2012 Last week, Sens. Chris Coons, D.-Del., and Jerry Moran, R.-Kan., introduced bipartisan legislation aimed at expanding the use of master limited partnerships (MLPs) from fossil fuel-based energy projects such as oil, natural gas, coal extraction and pipeline projects to also include renewable energy projects.

Brian Levy

The IRS retains control of tax issues relating to the Section 1603 grant

USA - March 19 2012 The Internal Revenue Service (IRS) recently set forth a set of questions and answers about the federal income tax consequences related to the receipt of a Section 1603 grant in lieu of investment tax credits for renewable energy projects in Notice 2012-23.

Brian Levy