In a new letter ruling (PLR 201809003) issued on March 2, the IRS ruled that a residential behind-the-meter solar energy storage device—a battery—meets the definition of "qualified solar electric property expenditure" under...more
The IRS recently released guidance in the form of an IRS Notice implementing a rule change under the American Taxpayer Relief Act of 2012 concerning the construction deadline that renewable energy facilities must meet to...more