The Tax Equity Times addresses issues at the intersection of US tax and energy policy. Its primary focus is the US law regarding transactions to monetize the tax credits and accelerated depreciation on qualifying renewable energy projects. The blog also addresses certain tangential topics, such as partnership taxation, equipment leasing, the US Treasury’s cash grant program and state tax incentives. Those working with tax equity investors, developers and utilities will find posts of interest to them.
Articles: 1-10 of 36
US Treasury to Propose Regulations on Energy Community Bonus Adders
USA - April 6 2023 On April 4, 2023, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released a notice of intent to issue proposed…
US Treasury Issues Proposed Regulations on Section 30D Clean Vehicle Credit
USA - April 6 2023 Electric vehicle and electric battery manufacturers and critical mineral producers will want to take note of a Notice of Proposed Rulemaking (NPRM)…
IRS Guidance on Electric Vehicles
USA - December 12 2022 IRS and Treasury today issued Revenue Procedure 2022-42, which includes procedures for manufacturers of electric vehicles eligible for tax credits…
More on Prevailing Wage & Apprenticeship
USA - November 30 2022 As noted in yesterday’s post, the IRS published Notice 2022-61 regarding the prevailing wage & apprenticeship requirements. In addition, the…
The Clock Starts Now: IRS Issues Prevailing Wage & Apprenticeship Guidance under the IRA
USA - November 29 2022 The IRS has published a notice that will start the clock on the 60-day period respect to the applicability of the prevailing wage and apprenticeship…
IRS Announces New PTC Rate under Section 45
USA - November 10 2022 The IRS today released Announcement 2022-23, which sets forth the new rate for the Production Tax Credit (PTC) under Section 45 for facilities that…
IRS Requests Comments on Additional Aspects of Energy Tax Credits
USA - November 7 2022 On November 3, 2022, the U.S. Internal Revenue Service (IRS) issued three additional notices requesting public input on key aspects of climate and…
IRS Requests Comments on Various Aspects of Energy Tax Credits
USA - October 5 2022 On October 5, 2022, the U.S. Internal Revenue Service (IRS) issued six notices requesting comments on various aspects of extensions and enhancements…
Manchin’s BBB Redux-tion Act - The Inflation Reduction Act of 2022
USA - July 28 2022 Last night, after weeks of negotiations, Senators Manchin and Schumer reached a deal on an energy and healthcare bill titled the Inflation Reduction…
UPDATED: IRS Releases 2022 Section 45 Production Tax Credit Amounts
USA - May 6 2022 On April 14, 2022, the US Internal Revenue Service (IRS) published a notice that provides the inflation-adjustment factor and reference price for the…
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