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Tax Equity Times
Your Source for Tax Equity News and Analysis
Tax Equity Times, published by Mayer Brown, focuses on legal developments and regulatory updates related to tax equity financing, particularly in the clean energy sector. The blog covers topics such as tax credits for renewable energy projects, including domestic content bonus credits and energy community bonus adders under the Inflation Reduction Act. It also addresses guidance on clean vehicle tax credits, IRS and Treasury regulations, and compliance requirements for taxpayers and manufacturers. The content is aimed at legal professionals, investors, and stakeholders involved in energy finance, tax incentives, and related regulatory frameworks.
Latest from Tax Equity Times - Page 7
Final Regulations Published Addressing Income Inclusion Rules for Pass-Through Lease of ITC Property
On July 17, 2019, the US Internal Revenue Service (IRS) issued final regulations (T.D. 9872) providing guidance on the rules under Internal Revenue Code (IRC) section 50(d)(5) that require an income inclusion by the lessee in the so-called “pass-through lease”…
IRS Releases 2019 Section 45 Production Tax Credit Amounts
On June 6, 2019, the US Internal Revenue Service (IRS) published a notice providing the inflation-adjustment factors and reference prices for the calculation of renewable electricity production tax credits (PTCs) under Internal Revenue Code (IRC) section 45 for 2019.
The…
Maryland’s Energy Storage Tax Credit Turns Two
As previously discussed on this blog, Maryland, in 2017, become the first state in the county to offer an income tax credit for energy storage systems and, to our knowledge, as of 2019, it remains the only state…
Connecticut Green Bank Monetizes Solar Renewable Energy Certificates in a Rated Securitization
According to a related presale report (and as had been announced in an earlier request for proposal), the Connecticut Green Bank (Green Bank) is monetizing certain solar renewable energy credits (SHRECs) generated under its Solar Home Renewable Energy Program…
Infocast’s Wind Finance & Investment Summit Soundbites
Below are soundbites from panelists who spoke at Infocast’s Wind Finance & Investment Summit on February 6 and 7 in Carlsbad, CA. The attendance at the event appeared strong, and the mood was generally optimistic.
Despite the title of the…
Blue Book Confirms Bonus Depreciation for Equipment Leased to Utilities
Law360 has published our article How The New Tax Law Blue Book Impacts Regulated Utilities. The article is available at here or the full text is below.
The recently released the Joint Committee on Taxation’s Blue Book explanation[1] of the Tax Cuts…
Tax Equity Presentation to the Energy Subcommittee of the Equipment Leasing and Finance Association
Here’s a presentation that Joseph Sebik, CPA of Siemens Financial Services and I gave to the Energy Subcommittee of the Equipment Leasing and Finance Association on January 22: Tax Equity Energy Subcommittee 1-22-19 of ELFA.
Despite being to a…
Strafford live webinar: “Tax Reform & Renewable Energy: Planning Techniques” on January 16
I am pleased to announce that I will be speaking in an upcoming Strafford live webinar, “Tax Reform and Renewable Energy: Planning Techniques, 100% Expensing, BEAT, Tax Credits and Interest Deduction Limitations” scheduled for Wednesday, January 16, 1:00…
Solar Power International 2018: Soundbites
Below are soundbites from panel discussions at Solar Power International on September 25 and 26 in Anaheim, California. Overall the conference was well-attended and the panelists and audience seemed optimistic regarding current and future opportunities.
The soundbites are organized by…