Energy Tax Incentives

News & Analysis as of

NREL Analyzes Production Tax Credit Extension Implications for U.S. Manufacturing

The National Renewable Energy Laboratory (NREL), which is a component of the U.S. Department of Energy, has published a report analyzing the implications of the extension of the production tax credit (PTC) for U.S....more

Biofuels Law Alert: IRS Addresses the Identity of the "Producer" in Contract Manufacturing Arrangements

Last week the IRS released an internal memorandum addressing which of the parties to a contract manufacturing arrangement for biodiesel is treated as the “producer” of the biodiesel for certain federal tax purposes....more

Energy Policy and Tax Policy Are Inseparable

In his 2014 State of the Union address, President Obama championed our nation's energy policy and the tremendous progress that has been made in the development and production of fossil fuels, especially natural gas. The...more

Congress Considers Clean Energy “Tax Extenders”

Senate Finance Committee to Mark Up Extenders Package - Three months after dozens of individual and business tax provisions expired, the Senate Finance Committee is poised to mark-up a bill tomorrow that would extend...more

PTC Extension Added to Tax Extenders

A modified extenders package was released today that includes a two-year extension of the renewable energy production tax credit (PTC) under section 45 of the Internal Revenue Code as well as an extension of the option to...more

Project Perspectives - Winter 2014 Edition

In this edition: - Oil and Gas Industry Discussion - The False Claims Act: The Government’s Sword in Cash Grant Audits - Is a 50 Percent Renewables Portfolio Standard in California’s Future? -...more

I nuovi chiarimenti dell'Agenzia delle entrate in materia di trattamento fiscale degli impianti fotovoltaici

Con la circolare n. 36/E del 19 dicembre 2013 (di seguito, la “Circolare”), l’Agenzia delle entrate, Direzione Centrale Normativa e Direzione Centrale Catasto, ha emesso nuovi chiarimenti in materia di trattamento catastale e...more

Obama’s Plan to Ax the Solar Investment Tax Credit

In President Obama’s 2014 State of the Union address, he said: “Every four minutes, another American home or business goes solar; every panel pounded into place by a worker whose job can’t be outsourced. Let’s continue that...more

Legal Alert: Energy Tax Reform: Current Updates And What It Means For Companies In The Energy Sector

Energy tax reform has been the subject of three recent, and very significant, administrative and legislative proposals: - The President’s 2015 budget, released on March 4, 2014; - The comprehensive tax reform plan...more

Energy And Environment Update -- March 10, 2014

In This Issue: Energy and Climate Debate; Congress; Administration; Department of Agriculture; Department of Commerce; Department of Defense; Department of Energy; Department of Interior; Department of State;...more

ML Strategies’ Energy and Environment Weekly Update – Week of March 3, 2014

With the reintroduction of energy efficiency legislation and a first move on comprehensive tax reform, energy issues received significant attention in Washington last week. They will continue to garner consideration this week...more

Energy And Environment Update -- March 4, 2014

In This Issue: Energy and Climate Debate; Congress; Administration; Department of Commerce; Department of Energy; Department of State; Department of Interior; Department of Treasury; Environmental Protection Agency;...more

Executory Forward SREC Contracts - What Exactly Does This Mean?

What happens to the payment for a solar renewable energy credit (SREC) when the payor closes its doors? Maryland citizens are finding out the hard way. The promises made to some of them are turning up empty....more

The Camp US tax reform proposal: what’s inside?

House Ways and Means Committee Chairman Dave Camp (R-Michigan) this week introduced a draft of the most comprehensive reform of the Internal Revenue Code in decades. The key principles in the draft are: (1) a...more

Legislative Report – MLP Parity Act

What: The MLP Parity Act (the “Act”) is a bill currently before the U.S. Senate Committee on Finance seeking to expand Section 7704(d) of the Internal Revenue Code (which defines “qualifying income” for publicly traded...more

House Ways and Means Tax Reform Proposal Dramatically Changes Energy Tax Landscape

On February 26, House Ways and Means Committee Chairman Dave Camp (R-MI) released his long-awaited tax reform discussion draft, the Tax Reform Act of 2014. To achieve his goal of lower individual and corporate tax rates,...more

Will Wyden Recharge the Batteries on the Finance Committee’s Energy Tax Reform Proposal?

In late 2013, the Senate Finance Committee released a tax reform staff discussion draft on energy (the “energy draft”) as part of a series of tax reform proposals. According to Committee staff, the energy draft “proposes a...more

Treasury Inspector General Report on 1603 Cash Grant Seems Off the Mark

On December 17, the Treasury Inspector General for Tax Administration released Review of Section 1603 Grants in Lieu of Energy Investment Tax Credit which is available below. Either there is some confusion associated with the...more

Senate Finance Committee Tax Reform Proposal Streamlines Energy Tax Credits

On December 18, 2013, Senate Finance Committee Chairman Max Baucus (D-MT) released a proposal that would streamline energy tax incentives to make them more predictable and technology neutral. The proposal would consolidate...more

Ohio Ways and Means Committee Receives Testimony on Horizontal Drilling Tax Proposal

On January 8 and 15, 2014 the Ohio House of Representatives Ways and Means Committee received testimony on House Bill 375 (“HB 375” or the “Bill”). The Bill, previously reported on this blog, would introduce a new tax on...more

Sweeping Overhaul of Federal Energy Tax Credits Is Unveiled

This week, Senator Max Baucus, the outgoing Chairman of the Senate Finance Committee who has been developing a comprehensive overhaul and simplification of the federal income tax, introduced a bill that would scrap 42...more

Senator Baucus Proposes New Regime for Energy Tax Incentives

On December 18, Senate Finance Committee Chairman Max Baucus, D-Mont., released a discussion draft of legislation that aims to reform U.S. energy tax incentives. The proposed energy tax incentives are a simpler set of...more

ML Strategies Weekly Energy And Environment Update – Week Of December 23, 2013

As Congress wrapped up the first session of the 113th Congress, the House and Senate came together to finalize several pieces of legislation, and policymakers prepared the way for changes to come in 2014. After the House...more

Baucus Proposes Reforms to Energy Tax Incentives

Senate Finance Committee Chairman Max Baucus (D-MT) released a proposal on December 18 that would streamline energy tax incentives to make them more predictable and technology-neutral. The proposal consolidates several...more

Senate Finance Committee Proposes Overhaul of Clean Energy Tax Provisions

Today Senate Finance Committee Chairman Max Baucus (D-MT) released a staff discussion draft that proposes significant changes to the current tax regime for clean energy and energy efficiency technologies. This draft is one in...more

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