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American Taxpayer Relief Act › Renewable Energy

The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to... more +
The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to take effect at the beginning of 2013.  ATRA extends certain tax cuts, modifies the estate tax and tax rates on income.  The Act also provides for certain Medicare, unemployment and farm payments. less -
Stoel Rives LLP

IRS Likely to Supplement "Beginning Construction" Guidance

Stoel Rives LLP on

As most of you are aware, Congress in the "American Taxpayer Relief Act of 2012" eliminated the "placed in service" deadline for purposes of the renewable energy tax credits. In its place, Congress required for purposes of...more

Morgan Lewis

IRS Releases “Start Construction” Guidance for Renewable Energy Facilities

Morgan Lewis on

Long-awaited guidance regarding eligibility for production or investment tax credits largely tracks guidance under the Section 1603 cash grant program....more

King & Spalding

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

King & Spalding on

A great deal of attention been focused on the generous tax incentives for the renewable energy industry that were added to the "fiscal cliff " legislation during the closing hours of negotiations. Those provisions have a net...more

Mintz - Energy & Sustainability Viewpoints

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

Mintz - Energy & Sustainability Viewpoints on

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

King & Spalding

Wind Power and Biofuel Production Tax Credits Survive Fiscal Cliff

King & Spalding on

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

Morrison & Foerster LLP

American Taxpayer Relief Act of 2012: Extends Production Tax Credit for Wind and Many Other Cleantech Tax Incentives

Morrison & Foerster LLP on

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), averting the so-called “fiscal cliff.” The legislation, which was signed by President Obama, extends...more

McDermott Will & Emery

Key Energy Tax Provisions Included in ‘Fiscal Cliff’ Legislation

McDermott Will & Emery on

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

Davis Wright Tremaine LLP

More Information About the Extension of the Production Tax Credit

Davis Wright Tremaine LLP on

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

Skadden, Arps, Slate, Meagher & Flom LLP

"Temporary ‘Fiscal Cliff’ Solution Yields Important Tax Changes"

Skadden, Arps, Slate, Meagher & Flom LLP on

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the TRA of 2012), which permanently extends certain federal income tax rate reductions first enacted in 2001 that were scheduled to expire...more

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