Commercial Law & Contracts, Energy & Utilities Law, Tax Law

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

by Stephen Blazick, Daniel Dixon, Lee Zoeller | Reed Smith on 5/17/2013

Pennsylvania’s broad mining exemption from sales and use tax also includes an exemption for pollution-control devices that is less well known than the general exemption for mining equipment. The pollution-control exemption...more

Tax-Efficient Capital Vehicles for Unregulated Utilities: REITs, MLPs and Up-Cs Considered

by Nickolas Gianou, David Levy, Sean Shimamoto | Skadden, Arps, Slate, Meagher & Flom LLP on 5/15/2013

Over the last several years, a confluence of political and market developments have made capital for renewable energy projects harder to come by, which has affected the ability of unregulated affiliates of public utilities...more

Budget 2013-14: The Government targets multinationals to recover from the GFC - Baker & McKenzie

by Dixon Hearder, Amrit MacIntyre, John Walker | Baker & McKenzie Australia on 5/15/2013

The Treasurer has delivered the 2013-14 Budget. With the Treasurer noting that almost $170 billion has been wiped off tax receipts since the GFC, a series of measures increasing the tax burden of multinationals, foreign...more

MoFo New York Tax Insights - Volume 4, Issue 5 - May 2013

by Open Weaver Banks, Hollis L. Hyans, Kara M. Kraman, Irwin M. Slomka | Morrison & Foerster - State + Local Tax... on 5/14/2013

In This Issue: New York Enacts Significant Changes to Related Member Royalty Add-Back Law; Nuclear Power Plant That Produces Steam and Water to Generate Electricity Not Eligible for Investment Tax Credit; Appellate...more

Plan Nord – Québec’s New Mining Royalty Regime

by Hugo-Pierre Gagnon, François Paradis, Ward Sellers | Osler, Hoskin & Harcourt LLP on 5/9/2013

On May 6, 2013, the Québec government revealed its long-awaited mining royalty and tax regime in an official document titled “A New Mining Tax Regime: Fair for All,”....more

Alaska Passes Legislation to Support Energy Industry Projects

by Louisiana Cutler | K&L Gates LLP on 5/9/2013

The 2013 Alaska Legislature passed three significant pieces of legislation and appropriated hundreds of millions of dollars for projects that will support the energy industry before it adjourned in April, with a Republican...more

Tennessee Business Tax: Locally Imposed Tax Revamped

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...more

Legal Alert: IRS Clarifies "Binding Written Contract" Definition in Renewable Energy Tax Credit Begun Construction Guidance

by David Cho, Dorothy Black Franzoni, Jonathan Goldman, Amish Shah, Ram Sunkara, Thomas Warren | Sutherland Asbill & Brennan LLP on 4/29/2013

On April 25, 2013, the Internal Revenue Service updated guidance issued on April 15, 2013, that explained how to satisfy the new “begun construction” requirement for the renewable energy section 45 production tax credit (PTC)...more

EU Rejects Suspension of Auctions of EU Allowances; California Air Resources Board Formally Approves Linkage with Quebec

by Eric E. Freedman, Mariah Kennedy, Fiona Melville | K&L Gates LLP on 4/25/2013

On April 16, 2013 the members of the European Parliament voted 334-315 against the proposal of the European Union (EU) Commission to suspend future auctions of EU emission trading scheme (EU ETS) allowances until 2019 in...more

IRS Issues “Begin Construction” Guidance for Renewable Energy Tax Credits

by Jordan Collins, Bryan M. Stockton, Sahir Surmeli | Mintz Levin - Energy & Clean Technology on 4/23/2013

On April 15, 2013, the Internal Revenue Service (IRS) issued long-awaited guidance updating eligibility requirements for renewable project developers seeking to utilize the 2.3 cent/kWh Renewable Electricity Production Tax...more

IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit

by Gale Chan, Madeline Chiampou, Brian Levy, Martha Groves Pugh, Philip Tingle | McDermott Will & Emery on 4/23/2013

The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain...more

Earth Matters - April 2013: Making Solar Power More Affordable for New Yorkers

by Donald Ross | Phillips Lytle LLP on 4/22/2013

New York State continues to be a national leader in renewable energy initiatives, particularly in encouraging practical, everyday applications of solar power. Recently, Governor Andrew Cuomo, as part of his ongoing “NY-Sun”...more

Energy Alert: IRS Identifies Two "Begun Construction" Standards To Qualify For Two Tax Credit Opportunities

by Allison Woodbury Leppert | Leonard, Street and Deinard on 4/18/2013

The renewable electricity production tax credit and the energy investment tax credit currently offer taxpayers a tax credit for energy produced from qualified facilities. For the PTC, the tax credit covers a ten-year period....more

"IRS Guidance on the Commencement of Construction Requirements for Tax Credits for Qualified Energy Facilities"

by Armando Gomez, Paul Schockett, Sean Shimamoto | Skadden, Arps, Slate, Meagher & Flom LLP on 4/17/2013

On April 15, 2013, the Internal Revenue Service released Notice 2013-29 (Notice), which established guidelines and a safe harbor to determine when construction has begun on a “qualified facility” for purposes of the renewable...more

Battery Currents: Advanced Energy Storage - April 4, 2013

by Kimberly A. Clarke, Nyal Deems, Bruce Goodman, Harvey Koning, Timothy J. Lundgren, Melissa Papke, Elizabeth Wells Skaggs | Varnum LLP on 4/9/2013

In This Issue: - Chinese Auto Parts Maker Buys A123 Systems - Return of ARRA Funds - Tax Incentives Extended for Battery Maker - Ford Increases Electric Vehicle Dealers and Pushes Sales - Michigan Lithium-Ion...more

Mississippi Legislature Passes Two Bills that Should Provide Greater Certainty to Businesses and Spur Economic Development

by Bruce Ely, Charles Hill III, James Long, Stephen Wilson | Bradley Arant Boult Cummings LLP on 4/5/2013

The Mississippi Legislature recently passed two bills that should provide greater certainty to businesses and spur economic development in the Magnolia State. House Bill 892, signed into law by Governor Phil Bryant on March...more

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Commercial Law & Contracts › Energy & Utilities Law › Tax Law

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

Tax-Efficient Capital Vehicles for Unregulated Utilities: REITs, MLPs and Up-Cs Considered

Budget 2013-14: The Government targets multinationals to recover from the GFC - Baker & McKenzie

MoFo New York Tax Insights - Volume 4, Issue 5 - May 2013

Plan Nord – Québec’s New Mining Royalty Regime

Alaska Passes Legislation to Support Energy Industry Projects

Tennessee Business Tax: Locally Imposed Tax Revamped

Legal Alert: IRS Clarifies "Binding Written Contract" Definition in Renewable Energy Tax Credit Begun Construction Guidance

EU Rejects Suspension of Auctions of EU Allowances; California Air Resources Board Formally Approves Linkage with Quebec

IRS Issues “Begin Construction” Guidance for Renewable Energy Tax Credits

IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit

Earth Matters - April 2013: Making Solar Power More Affordable for New Yorkers

Energy Alert: IRS Identifies Two "Begun Construction" Standards To Qualify For Two Tax Credit Opportunities

"IRS Guidance on the Commencement of Construction Requirements for Tax Credits for Qualified Energy Facilities"

Battery Currents: Advanced Energy Storage - April 4, 2013

Mississippi Legislature Passes Two Bills that Should Provide Greater Certainty to Businesses and Spur Economic Development

Tax Communiqué: Highlights from the Budget 2013

Plan Nord – Québec Tables a Consultation Paper on its Proposed New Mining Royalty Regime

Legal Alert: Sequestration to Cause CREB Payments to Be Reduced by 8.7%

Treasury Releases Message on Impact of Sequestration on 1603 Cash Grants

Change is in the Air: Ontario Closer to a Cap-and-Trade System

Under the Dome: Inside The Maine State House Special Edition 1-24-13

Fuel Tax Update

Sutherland Salt Shaker - November 2012

PA Tax Law News -- December 2012

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