News & Analysis as of

Electricity › Production Tax Credit › Begun Construction Test

Skadden, Arps, Slate, Meagher & Flom LLP

The Emergence of Utility-Owned Renewable Energy Under Build-Transfer Agreements

Skadden, Arps, Slate, Meagher & Flom LLP on

Electric utilities in the U.S. historically have been buyers and sellers, but not producers, of renewable energy. Largely due to tax and accounting constraints, vertically integrated, regulated utilities traditionally have...more

Foley & Lardner LLP

IRS Issues New Guidance on the Beginning of Construction Safe Harbor For Renewable Energy Projects

Foley & Lardner LLP on

The IRS recently issued Notice 2017-4 (the “Notice”) which makes two important changes to its “beginning of construction” rules for taxpayers seeking to take advantage of the section 45 renewable electricity production tax...more

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