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Tax Extenders Signed into Law; Production Tax Credit Extended for Facilities Beginning Construction in 2014

Earlier today, President Obama signed the Tax Increase Prevention Act of 2014 (H.R. 5771) into law, following its passage through Congress on Tuesday. Among other things, the act will provide a one-year retroactive extension...more

12/22/2014 - Corporate Taxes Income Taxes Popular Production Tax Credit Tax Extenders Tax Incentives

IRS Clarifies "Begun Construction" Guidance

On August 8, 2014, the Internal Revenue Service (IRS) issued Notice 2014-46, which clarifies and modifies Notice 2013-29 and Notice 2013-60....more

8/12/2014

Proposed IRS Regulations Would Qualify PV Modules as Real Property under REIT Rules in Certain Circumstances

On May 9, 2014, the Internal Revenue Service (IRS) issued proposed regulations that clarify the definition of real property for purposes of the real estate investment trust (REIT) provisions of the Internal Revenue Code....more

5/13/2014 - Energy Projects IRS REIT Solar Energy

IRS Publishes Safe Harbor for Monetizing Certain Tax Credits

Following Historic Boardwalk Hall LLC v. Commissioner, 694 F.3d 425 (3d Cir. 2012), which rejected a partnership's allocation of rehabilitation tax credits to a purported partner, the Internal Revenue Service (IRS) recently...more

1/8/2014 - Exempt Organizations Historical Landmarks Investors IRS Partnerships Real Estate Holding Companies Real Estate Market Renovations Safe Harbors Tax Credits Wind Power

IRS Issues Notice Clarifying Earlier Guidance on "Beginning of Construction" Requirement for PTC and ITC Purposes

On September 20, 2013, the IRS released Notice 2013-60, which clarified Notice 2013-29. Each Notice addresses the requirement that construction of a qualified facility must begin before January 1, 2014, in order to be...more

9/25/2013 - Construction Contracts Investment Tax Credits IRS Production Tax Credit Renewable Energy Tax Credits

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