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Investors Tax Credits

Husch Blackwell LLP

Investors and Regulators Demand Climate Disclosures, but Companies Should Beware of Greenwashing Claims

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Pressure from consumers, investors, and regulators to provide climate, environmental, and sustainability disclosures is increasing, but it is important for companies to ensure such disclosures are accurate, verifiable, and...more

Hogan Lovells

Decreto por el que se fomenta la inversión en los Polos Industriales del Bienestar Progreso I y Mérida I del estado de Yucatán

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El 28 de junio de 2024, se publicó en el DOF el Decreto por el que se fomenta la inversión en los Polos Industriales del Bienestar Progreso I y Mérida I del estado de Yucatán, por medio del cual se otorgan beneficios fiscales...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Transferability of Energy Credits under the Inflation Reduction Act: What do you need to know?

Now that final regulations on the transferability of energy tax credits under the Inflation Reduction Act have been issued by the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS), many investors...more

DarrowEverett LLP

New Domestic Content Adder Guidance: ‘Buy American’ is Back

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On May 16, 2024, the Department of the Treasury and the IRS announced the release of Notice 2024-41, which clarifies the safe harbor for classification of project components created in Notice 2023-38 and provides a new safe...more

Vinson & Elkins LLP

Final Transferability Regulations Address REIT Issues

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On April 25, 2024, the Department of the Treasury and the Internal Revenue Service issued final regulations (T.D. 9993) (the “Final Transfer Regulations”) regarding the transfer election for certain tax credits by eligible...more

Allen Barron, Inc.

The Sunset of the TCJA – Tax Cuts and Jobs Act of 2017 – Is Scheduled for the End of 2025

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The sunset of the TCJA – the Tax Cuts and Jobs Act of 2017, is currently scheduled for the end of 2025.  The TCJA contributed substantial changes to the US tax code that have benefited many US taxpayers.  How should a US...more

Cadwalader, Wickersham & Taft LLP

UK Spring Budget 2024

Key Tax Measures The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Spring Budget for 2024 on 8 March, 2024.  The Budget was delivered against the backdrop of an anticipated general election in the summer...more

Foley Hoag LLP

Massachusetts Angel Investor Tax Credit Program for Life Sciences Investments

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Are you an investor who has or is interested in funding an early-stage life sciences company in Massachusetts? If so, we have good news. Massachusetts offers an Angel Investor Tax Credit program that could provide certain...more

Allen Barron, Inc.

Are There Strategies to Avoid an IRS Audit?

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Are there strategies to avoid an IRS audit? What are some of the known risks for triggering an IRS audit? What should you do if you have are concerned about the information provided a previous tax return? Is there a way to...more

Amundsen Davis LLC

Tax Incentives for Green Energy Projects Come With a Lot of Strings Attached

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On August 29, 2023, Clock on Grassthe U.S. Department of the Treasury and the Internal Revenue Service (IRS) released more guidance and proposed rules on key provisions in the Inflation Reduction Act (IRA) that requires...more

DarrowEverett LLP

Key Questions When Determining Eligibility for State Historic Tax Credits

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Real estate developers have long had ample reasons to take on projects involving historic buildings, courtesy of Section 47 of the Internal Revenue Code of 1986. As amended, Section 47 (the “Code”) provides for a...more

King & Spalding

IRS and Treasury Issue Transferability Proposed Regulations

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Developers of renewable energy projects prior to the Inflation Reduction Act of 2022 (the “IRA”) were able to enter into joint ventures and leasing arrangements with other private companies that had a sufficient tax liability...more

Barnea Jaffa Lande & Co.

Israeli High-Tech: “Angels Law” Grants Tax Benefits to Investors

The Israeli legislature promulgated a new Angels Law at the end of July, with the goal of preserving Israel as an attractive hub for investments in high-tech companies by granting various tax incentives. (This temporary order...more

Groom Law Group, Chartered

Proposed Regulations Limit Green Energy Tax Credits for ERISA Plan Investors

The Inflation Reduction Act of 2022 (“IRA”) provides generous tax credits for certain clean energy investments (e.g., 50% of the applicable basis in wind and solar farm projects). However, Treasury’s proposed regulations...more

Goodwin

The South Korean K-Chips Act and Its Impact on International Companies and Investors

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For investors in enterprises in the Korean semiconductor industry and other national strategic industries, a new tax bill has been passed that (i) increases the base tax credits received by these enterprises to 25% (if...more

DarrowEverett LLP

Here Comes the Sun: The Inflation Reduction Act Provides a Multitude of New Tax Incentive Opportunities for the Solar Industry

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On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (“IRA” or the “Act”) into law. The IRA, which contains several energy-related tax credits and extends and modifies some existing credits in the...more

McDermott Will & Emery

Huge Win for Refined Coal: DC Appeals Court Permits Tax Credits

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On August 5, 2022, the US Court of Appeals for the District of Columbia Circuit upheld the US Tax Court’s bench opinion in favor of partners and investors in a refined coal business. The Internal Revenue Service (IRS) has...more

McDermott Will & Emery

What the Inflation Reduction Act of 2022 Means for Renewable Energy Developers, Investors and Manufacturers

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On July 27, 2022, Senator Joe Manchin (D-WV) and Senate Majority Leader Chuck Schumer (D-NY) announced that they had reached an agreement on a proposed reconciliation package: the Inflation Reduction Act of 2022, HR 5376,...more

Kohrman Jackson & Krantz LLP

UPDATE: Ohio General Assembly Passes Increased Historic and Opportunity Zone Incentives in SB 225

Ohio’s General Assembly recently voted to temporarily double its Ohio Historic Preservation Tax Credit (OHPTC) award cap and increase, then reduce Ohio’s Opportunity Zone (OZ) Tax Credit cap. For state fiscal years 2023 and...more

McDermott Will & Emery

Key Takeaways | Lender Outlook on the Debt Financing of Renewables and Transactions

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During the latest webinar in our Energy Transition series, McDermott Partners Robert da Silva Ashley and John Bridge hosted Paul Pace, SVP and team leader at KeyBank, and Andrew Chen, managing director at CIT, to discuss the...more

McDermott Will & Emery

[Webinar] The Future of Energy Transition: Lender Outlook on the Debt Financing of Renewables and Transactions - November 3rd,...

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On November 3, McDermott partners Robert da Silva Ashley and John Bridge will host Paul Pace, SVP and Team Leader at KeyBank, to discuss the current outlook of leading lenders in the US renewables and transactions space. More...more

Butler Snow LLP

Twin to Win Part II – Project Example

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In Part I, we gave you a high-level overview of how New Markets Tax Credits (“NMTC”) and Historic Rehabilitation Tax Credits (“HTC”) can be combined to generate significant private capital for qualified historic projects...more

Butler Snow LLP

Twin to Win Part I – How Combining Certain Tax Credits Can Benefit Developers

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The act of combining (or “twinning”) tax credits, such as the New Markets Tax Credit (“NMTC”) and the Historic Rehabilitation Tax Credit (“HTC”), can offer developers an opportunity to bridge funding gaps and increase the...more

Butler Snow LLP

2020 NMTC Allocation Awards Announced

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Yesterday, the U.S. Department of the Treasury’s Community Development Financial Institutions Fund (CDFI Fund) awarded 100 Community Development Entities (CDEs) $5 billion in New Markets Tax Credit (NMTC) allocation...more

Butler Snow LLP

Combining the Energy Credit with New Markets Tax Credits

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Section 48 of the Internal Revenue Code of 1986 provides for a credit equal to a percentage of the cost of new equipment for the generation of renewable energy, including solar energy used to produce electricity or to heat or...more

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