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Renewable Energy American Taxpayer Relief Act Internal Revenue Service

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

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