Below is a link to my presentation addressing state tax credits to Tax Executives International’s New Orleans chapter. The presentation (i) discusses the federal tax treatment of state tax credits, (ii) outlines several transaction structures involving both state tax credits and the federal investment tax credit and (iii) provides an overview of renewable energy state tax credit opportunities in various states.
Here’s a link to the presentation: State-Tax-Credits-TEI-NOLA-Presentation-5-17-16.pdf