Gale Chan

Gale Chan

McDermott Will & Emery

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IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects

On December 15, 2016, the Internal Revenue Service released Notice 2017-04, which provides welcome guidance on how to meet the “beginning of construction” requirements for wind and other qualified facilities. There has been...more

12/21/2016 - Begun Construction Test Construction Project Energy Tax Incentives Investment Tax Credits IRS Production Tax Credit Protecting Americans from Tax Hikes (PATH) Act Renewable Energy Safe Harbors Wind Power

Court Awards $206 Million to Alta Wind Projects in Section 1603 Grant Litigation; Smaller Award to Biomass Facility

The US Court of Federal Claims awarded damages of more than $206 million to Plaintiffs/applicants in a case with respect to the cash grant under Section 1603 of the American Recovery and Reinvestment Act of 2009 (Public Law...more

11/14/2016 - 1603 Grants Alta Wind Energy Center American Recovery and Reinvestment Act Arms Length Transactions Court of Federal Claims Damages Energy Sector Power Purchase Agreements Renewable Energy U.S. Treasury

Court Awards $206 Million to Alta Wind Projects in Section 1603 Grant Litigation

The US Court of Federal Claims awarded damages of more than $206 million to the Plaintiffs in a case with respect to the cash grant program under Section 1603 of the American Recovery and Reinvestment Act of 2009 (the Section...more

11/7/2016 - 1603 Grants Alta Wind Energy Center American Recovery and Reinvestment Act Arms Length Transactions Damages Power Purchase Agreements Renewable Energy U.S. Treasury

Final Regulations Define “Real Property” for REITs: Considerations for Renewable Energy and Transmission Assets

The recently released final regulations are generally consistent with the 2014 proposed regulations in their treatment of renewable energy and transmission assets, with several useful clarifications provided. ...more

9/26/2016 - Income Taxes Intangible Property Internal Revenue Code (IRC) Investment Trust Companies IRS Popular Private Letter Rulings REIT Renewable Energy U.S. Treasury

IRS Issues Updated Notice Regarding Safe Harbor for Transfers of Property to Regulated Public Utilities by Electricity Generators

In Depth - On June 10, 2016, the Internal Revenue Service (IRS) issued Notice 2016-36 (the Notice), updating the safe harbor (Safe Harbor) regarding transfers of property from an electricity generator to a regulated...more

6/15/2016 - Electric Generation Suppliers Internal Revenue Code (IRC) IRS Power Purchase Agreements Public Utility Renewable Energy Safe Harbors Transfer Taxes Transmission Planning

IRS Revises Recent Begin Construction Guidance

On May 18, 2016, the Internal Revenue Service (IRS) revised Notice 2016-31 (Notice), its recent guidance on meeting the beginning of construction requirements for wind and other qualified facilities (including biomass,...more

5/20/2016 - Begun Construction Test Investment Tax Credits IRS Production Tax Credit Renewable Energy

IRS Issues Guidance on Beginning of Construction Rules for Renewable Projects

On May 5, 2016, the Internal Revenue Service (IRS) issued Notice 2016-31, providing guidance on meeting the beginning of construction requirements for wind and other qualified facilities (including biomass, geothermal,...more

5/12/2016 - Begun Construction Test Investment Tax Credits IRS Renewable Energy Safe Harbors Wind Power

President Obama Signs Consolidated Appropriations Act

Renewable Energy Industry Seeks Additional Energy Credit Clarifications - On December 18, 2015, President Barack Obama signed into law the Consolidated Appropriations Act, 2016 (H.R. 2029) (the Act). The Act includes...more

3/17/2016 - Barack Obama Consolidated Appropriations Act Internal Revenue Code (IRC) Investment Tax Credits Production Tax Credit Renewable Energy Solar Energy Wind Power

Key Energy-Related Tax Provisions in the 2017 Budget Proposal

Key Energy-Related Tax Provisions in the 2017 Budget Proposal - As in previous proposed budgets, President Obama’s recently released budget proposal for the 2017 fiscal year contains energy-related tax provisions that...more

2/23/2016 - Barack Obama Federal Budget Investment Tax Credits ITC New Market Tax Credits Oil & Gas Production Tax Credit Renewable Energy Research and Development Solar Energy Tax Credits

Extension of Renewable Energy Tax Incentives

On December 18, 2015, President Barack Obama signed into law the Consolidated Appropriations Act, 2016 (H.R. 2029) (the Act), which included welcomed extensions to a number of energy tax incentives....more

12/24/2015 - Oil & Gas Production Tax Credit Renewable Energy Solar Energy Tax Credits Wind Power

IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects

The Internal Revenue Service (IRS) issued Notice 2015-25 (Notice) on March 11, 2015, to provide further guidance on meeting the beginning of construction requirements for wind and other qualified facilities (biomass,...more

3/23/2015 - Construction Project Energy Projects Energy Sector Guidance Update Investment Tax Credits IRS Production Tax Credit Renewable Energy

IRS Issues Additional Guidance on When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit

The Internal Revenue Service (IRS) has issued additional guidance relating to when construction begins with respect to wind and other qualified facilities for purposes of the production tax credit and investment tax credit. ...more

9/26/2013 - Investment Tax Credits IRS Production Tax Credit Renewable Energy Safe Harbors Wind Power

Key Energy Tax Provisions Included in ‘Fiscal Cliff’ Legislation

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 “fiscal cliff.” President Obama signed the legislation into law on January...more

1/4/2013 - American Taxpayer Relief Act Fiscal Cliff Investment Tax Credits New Market Tax Credits Production Tax Credit Renewable Energy Wind Power

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