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New Biogas Rules to be Considered at California Public Utilities Commission

Upcoming decisions of the California Public Utilities Commission ("CPUC") on two matters related to biogas will substantially influence market opportunities for instate biogas producers for the foreseeable future. The CPUC is...more

The Fiscal Cliff Deal’s Impact on Clean Energy - Contains key tax provisions for renewable energy but funding for USDA energy...

Capping weeks of intense negotiations between the Obama Administration and Congressional leaders to avert the fiscal cliff, the House of Representatives late on the night of Jan. 1 passed HR 8, the American Taxpayer Relief...more

Wind Power and Biofuel Production Tax Credits Survive Fiscal Cliff

Introduction - On January 1, 2013, amid much contentious debate, Congress enacted the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”). Although the Relief Act does not comprehensively address U.S....more

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

More Information About the Extension of the Production Tax Credit

The American Taxpayer Relief Act of 2012, which was passed by Congress to avoid the “fiscal cliff,” extends certain federal income tax benefits for renewable energy projects, including...more

Damon Key Legal Alert (Dec. 2012) - Hawaii Renewable Energy Technologies Income Tax Credits

The State of Hawaii Department of Taxation (“DOT”) recently issued temporary administrative rules that will affect anyone planning on installing and placing in service a renewable energy technology system, including a...more

Hot Market, Cool Reactions - Aggressive pursuit of solar energy and local property-tax revenue pits town officials against local...

Originally published in the Boston Business Journal on December 6, 2012. Orlando Pacheco is a rarity in the Bay State's budding green-energy sector, having managed to navigate a phalanx of local zoning laws and...more

What Will It Cost for California to Save the World? California Conducts its First Greenhouse Gas Cap-and-Trade Auction

The landmark Global Warming Solutions Act of 2006 (“AB 32”) tasked the California Air Resources Board (“ARB”) with reducing greenhouse gas (“GHG”) emissions to 1990 levels by 2020. In adopting a scoping plan assembling a...more

PA Tax Law News -- December 2012

In This Issue: PA Supreme Court Affirms Sales Tax Exemption for “CHEP” Pallets; Promoting Employment Across Pennsylvania Act; Fuel Tax Update; Delaware & New Jersey Abandoned & Unclaimed Property Developments; Filed a...more

Renewable Energy Update -- November 20, 2012

In This Issue: Renewable Energy Focus - Sen. Murkowski floats five-year phaseout of wind credit and Tax credit for wind farms blown into "fiscal cliff" debate; LA Metro will power its trains on recycled kinetic energy;...more

Despite Democratic wins, Capitol Hill status quo remains -- Expect legislative stalemate on energy and environmental issues but...

Despite recent polls showing a close popular vote, President Obama won a decisive electoral vote victory, winning all of the battleground states. Election night also saw Senate Democrats increase their margin in the chamber...more

Renewable Energy Update -- November 7, 2012

In This Issue: Renewable Energy Focus - Investors Ask for Wind Tax Credit Extension; It's Obama: Now What For Climate And Clean Energy?; K Road, SunPower complete 25MW solar plant in California; AT&T; Becomes Bloom...more

What a Romney Victory Means for the Lame Duck

President-elect Romney would be laser-focused on a blueprint for a long-term budget deal with congressional Democrats, so it unlikely that congressional Republicans would agree to any long-term deal until he takes office....more

New Massachusetts Law Boosts Wind and Solar Energy

On August 3, 2012, Massachusetts Governor Patrick signed new energy legislation that, among other things, expands the incentives and opportunities for developing wind, solar, hydro and other forms of renewable power...more

New Jersey affirms commitment to developing renewable energy resources with new legislation

On July 23, 2012, New Jersey Gov. Chris Christie signed into law a bill that is intended to both stabilize and reinvigorate the state's green energy market and support development for renewable sources of energy. In addition,...more

Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities

With the rush to develop the Marcellus Shale natural gas fields, the Pennsylvania Department of Revenue has been issuing guidance right and left to address the treatment of gas development activities under the sales and use...more

The Dangers of Misclassifying Landmen: Is The Government’s New Settlement Program Too Good To Pass Up?

The days of the lone landman driving around the back roads taking leases and visiting courthouses have become a thing of the past. Though there are still a few independent landmen that fit this mold, clients have demanded...more

IRS Issues Guidance on Qualified Energy Conservation Bonds

The Qualified Energy Conservation Bond program was enacted by Congress in 2008 to provide state and local governments with low-cost funds for a variety of energy conservation programs. But according to the Energy Programs...more

U.S. Tax Proposals to Help the Renewable Energy Industry

A variety of tax proposals are now under consideration in the U.S. that, if enacted, could help to stimulate investment in U.S. renewable energy projects. One proposal would expand the beneficial tax attributes of...more

As Fracking Operations Are Poised to Take Place in Illinois, Lawmakers Are Contemplating How to Regulate and Tax the Industry

Most of central and southern Illinois sits above the New Albany Shale, a large geologic formation that is rich in natural gas deposits. It is estimated that there is at least 11 trillion cubic feet, and as much as 86...more

Record Highs and Lows in New Jersey’s Uncertain Solar Market

New Jersey’s solar market hit record highs on the development side in the face of record lows in Solar Renewable Energy Credit (SREC) prices during the first quarter of 2012. A record 685 solar projects were installed in...more

Renewable Energy Projects: Tax-Exempt and Other Tax-Advantaged Financing

The term “renewable energy” describes energy that comes from natural resources that are naturally replenished, including solar energy, wind energy, geothermal energy, bio-energy, wave power, tidal power and hydroelectricity....more

MA Senate Bill Would Revise Incentives for Renewable Energy Development

On April 5, 2012, the Massachusetts Senate unanimously passed a bill that aims to curb rising energy costs and expand renewable energy development. Senate Bill (SB) 2214, a bill “Relative to Competitively Priced Electricity...more

IRS: Value of Facility-Specific Power Purchase Agreement Capitalized into Basis of Wind Facility

On April 6, 2012 the Internal Revenue Service (IRS) issued Private Letter Ruling 201214007, which concluded that where a taxpayer purchased wind energy facilities accompanied by facility-specific Power Purchase Agreements...more

Trading In California’s Greenhouse Gas Allowances – Fraud’s New Frontier?

As part of California’s Cap and Trade Program, the Air Resources Board will issue will issue tradable permits (Greenhouse Gas (GHG) allowances) that authorize a permit holder to emit a specific quantity of GHGs. Entities...more

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