The end of 2020 was particularly good to offshore wind project developers. Offshore wind projects now qualify for a 30% investment tax credit if construction begins before 2026, and they should have an easier time securing tax equity and debt financing in light of the new 10-year placement i...
You must complete IRS Form 5695 if you qualify to claim the non-business energy property credit or the residential energy-efficient property credit.
On May 5, 2016, the Internal Revenue Service ("IRS") updated guidance regarding the "beginning of construction" requirement for renewable energy facilities seeking to qualify for the production tax credit ("PTC") and the investment tax credit ("ITC") (Sections 45 and 48 o...
IRS Notice 2018-59 Clarifies Rules on Beginning of Construction of Solar Facilities to Qualify for the Investment Tax CreditCharles H. Purcell
IRS Releases Favorable Guidance for Individual Investors in Community Solar to Claim Section 25D Tax CreditKurt R. Rempe