Construction Law, Energy & Utilities Law, Tax Law

IRS Construction Deadline Guidance Highlights Disparate Treatment of Renewable Energy Technologies

by Charles Henck, Darin Lowder | Ballard Spahr LLP on 5/1/2013

The IRS recently released guidance in the form of an IRS Notice implementing a rule change under the American Taxpayer Relief Act of 2012 concerning the construction deadline that renewable energy facilities must meet to...more

IRS Releases Guidance on Beginning Construction for Production Tax Credit and Investment Tax Credit

by Alan J. Tarr | Loeb & Loeb LLP on 4/30/2013

A qualified facility is eligible to receive a renewable electricity production tax credit (PTC) or energy investment tax credit in lieu of the PTC if construction of the facility begins before January 1, 2014. Qualified...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

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Construction Law › Energy & Utilities Law › Tax Law

IRS Construction Deadline Guidance Highlights Disparate Treatment of Renewable Energy Technologies

IRS Releases Guidance on Beginning Construction for Production Tax Credit and Investment Tax Credit

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

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

IRS Releases “Start Construction” Guidance for Renewable Energy Facilities

IRS Guidance on “Beginning of Construction” for ATRA 2012 Tax Credit Extensions

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

IRS Releases New Guidance on Beginning of Construction

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

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

Developers Rejoice! IRS Issues “Begun Construction” Guidance

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

Bipartisan Group of Senators Wants Clarification of "Commencement of Construction" Under the Wind PTC

Effect of Sequestration on Direct-Pay Bonds

Production Tax Credit Update: IRS Plans to Release Guidance on Applying the “Begun Construction” Test

PTC Update: IRS Plans to Release Guidance on Applying the “Begun Construction” Test

Fiscal Cliff Bill Extends Home Energy Efficiency Tax Credits for Businesses and Homeowners

Wind Energy Gets a Second Breath of Life (News Note)

Key Energy Tax Provisions Included in ‘Fiscal Cliff’ Legislation

Baker & McKenzie: Withholding tax cuts for Clean Building Managed Investment Trusts

CALIFORNIA REAL ESTATE LAW: 2012: The Year Ahead...

HealthyBuilt Homes Program - is it for you? (Tue Tip)

Treasury Grant Deadline To Begin Construction Extended One Year

PA Tax Law News- July 2010

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