Bob Wyman: Is Cap-and-Trade Working for California?
Polsinelli Podcast - What's Around the Corner for Industries Impacted by Energy Issues?
Addressing Environmental Issues in Real Estate Development
Aboveground Storage Tanks: Where Are We Now?
Vapor Intrusion: New Rules by the EPA
Meet Your Deadlines: West Virginia AST Act Challenges
The Water Values Podcast: Rolling Out AMI in San Francisco with Alison Kastama and Heather Pohl (Part 1)
What Are the Important Issues for Investor-Owned Water Utilities?
Winning Formula for Construction Litigation – Lessons Learned from a Recent Trial Win
The Water Values Podcast - How Can We Resolve Water Conflicts?
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
The Water Values Podcast: Water as a Business Risk. And Opportunity. With Will Sarni
The Water Values Podcast - The Economics of Water with David Zetland, Ph.D.
Senate Bill 375 and Susatainable Communities Strategies
Manufacturers, Importers and Retailers Must Take Action Following DTSC Reveal of Priority Products
Law Prof: The Clean Air Act Needs a Reboot
Doing Business in California, Proposition 65, the California Green Chemical Initiative and the Rigid Plastic Packaging Regulations
BB&K's Charity Schiller Discusses CEQA Baseline
FCC Proposes New Rules On Local Wireless Siting
Mining: New challenges and opportunities
Now is the time to begin brownfield redevelopment projects in the State of New York. Reauthorization of and reforms to New York’s Brownfields Cleanup Program, which provides tax credits to redevelop contaminated properties,...more
The IRS has advised that the flip partnership guidelines under Rev. Proc. 2007-65, 2007-2 C.B. 967, do not apply to solar facilities or other projects claiming the Section 48 investment tax credit (ITC). The statement, made...more
Just in time for tax day – but 14 days behind the Congressional deadline – the IRS released the statutorily required calculations to determine the value of the Section 45 Production Tax Credit (“PTC”) credit amount in 2015,...more
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
On March 11, 2015, the Internal Revenue Service (IRS) issued Notice 2015-25, which provides further guidance to assist renewable energy facility developers and investors in evaluating whether such facilities satisfied the...more
Thursday, the IRS issued Notice 2015-25, which updates the guidance in Notices 2013-29, 2013-60, and 2014-46. These Notices provide that a taxpayer can show that it has “begun construction” of its qualified renewable energy...more
Yesterday, March 11, 2015, the Internal Revenue Service issued Notice 2015-25, which extends by one year certain tests taxpayers can use to establish that a qualifying renewable energy facility is eligible for the production...more
Production tax credits (“PTCs”) are available for wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic facilities, if construction of the facility began before January 1, 2015....more
In This Issue:
- Now is the WOTUS of Our Discontent.....:
"Waters of the United States" or "WOTUS" in the esoteric taxonomy of the Clean Water Act ("CWA"), is a term with which many are becoming increasingly...more
In This Issue:
- Modify and Permanently Extend the Production Tax Credit
- Enhance and Make Permanent the Research and Experimentation Tax Credit
- Provide Carbon Dioxide Investment and Sequestration Tax...more
On Tuesday, December 16, 2014, the U.S. Senate passed the tax extenders bill by a vote of 76-16, extending a number of energy tax incentives through the end of the year. The Senate’s passage of H.R. 5771 followed the U.S....more
The Tax Increase Prevention Act of 2014, H.R. 5771, was passed by the Senate on December 16 and by the House on December 3. The President is expected to sign the bill in the coming days. ...more
As I noted in my last post, Withers & Ravenel’s Swine Farm Biogas Renewable Energy Project, located in Bladensboro, North Carolina, is one of this year’s ACEC Excellence in Engineering Award winners....more
Today, the House passed H.R. 5771. To become law, H.R. 5571 must still pass the Senate and be signed by the President. We expect both of those steps will occur by the end of the year....more
Some industry participants and observers are confused about what the investment tax credit (ITC) rules for solar will be on January 1, 2017. In an effort to provide some clarity to this issue, below are frequently asked...more
Just nine days after Massachusetts voters overwhelmingly supported a future for gaming in Massachusetts by rejecting an effort to repeal the state’s casino law, Goodwin Procter’s Gaming and Gambling Practice co-hosted an...more
On October 2, the Congressional Research Service (CRS) published an overview of the production tax credit (PTC). The report is available below. It contains a helpful summary of the history of the PTC and an insightful...more
Tax reform has been a hot topic as of late, particularly for the energy sector. On September 17, 2014, the Senate Finance Committee continued the focus on energy tax reform by holding a hearing on “Reforming America’s...more
In 2013, the Internal Revenue Service established two “beginning construction” tests – a physical work test and a 5% safe harbor test – to determine eligibility for the production tax credit (PTC) and investment tax credit...more
The IRS recently released Notice 2014-46 (the Notice) which provides welcome guidance to tax equity investors and developers on the construction of wind, geothermal, biomass, landfill gas and certain hydropower and marine...more
On August 20, the American Wind Energy Association (AWEA) held a webinar to discuss Internal Revenue Service (IRS) Notice 2014-46, which clarified the rules for wind projects to be grandfathered for production tax credit...more
On August 8, 2014, the Internal Revenue Service (IRS) released Notice 2014-46 (the “Notice”), which provides some important clarifications with respect to the requirement that construction of a project commence prior to...more
The American Taxpayer Relief Act of 2012 modified the definition of certain “qualified facilities” under Section 45(d) of the Internal Revenue Code to require that the construction of such facilities must begin prior to...more
On August 8, 2014, the Internal Revenue Service (“IRS”) issued Notice 2014-46 (the “Notice”), which clarified certain aspects of the beginning of construction requirement that must be satisfied for taxpayers to qualify for...more
The Internal Revenue Service (Service) issued Notice 2014-46 (Notice) on August 8, 2014, to provide further guidance on meeting the beginning of construction requirements for wind and other qualified facilities (biomass,...more
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