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Energy Tax Implications of New Infrastructure and Tax Plans

The American Jobs Plan - On March 31, 2021, the Biden administration released the American Jobs Plan (the “Infrastructure Plan”), which is a proposal that, if ultimately enacted, aims to modernize outdated infrastructure,...more

US – Storing CO2 And Lowering Emissions (SCALE) Act

On March 17, 2021, U.S. Senators Chris Coons (D-Del.) and Bill Cassidy, M.D. (R-La.) and U.S. Representatives Marc Veasey (D-Texas) and David McKinley (R-W.Va.) introduced the Storing CO2 And Lowering Emissions (SCALE) Act. ...more

Waste Energy Recovery Property Eligible for Investment Tax Credit

The second US stimulus bill, signed on December 27, 2020, (the “Relief Bill”) includes a number of measures relevant to the energy and power sectors, many of which have been the subject of considerable attention. (For...more

IRS Issues Final Carbon Capture Regulations

On January 6, 2021, the US Internal Revenue Service (the “IRS”) issued final regulations (T.D. 9944) (the “Final Regulations”) on the Section 45Q carbon capture tax credit (the “Carbon Credit”). The Final Regulations...more

Solar and Wind Tax Credits Extended, Again

On Monday, December 21, 2020, the United States Congress passed a second large stimulus bill (the “Relief Bill”) aimed at curtailing the economic disruptions caused by COVID-19. ...more

IRS Grants Beginning of Construction Relief for Offshore Renewable Projects and Renewable Projects on Federal Land

On December 31, 2020, the US Treasury Department and the Internal Revenue Service (the “IRS”) issued Notice 2021-05 (the “Notice”), which provides relief for offshore renewable energy projects and renewable projects...more

Solar and Wind Tax Credits Extended, Again

On Monday, December 21, 2020, the United States Congress passed a second large stimulus bill (the “Relief Bill”) aimed at curtailing the economic disruptions caused by COVID-19. The Relief Bill, among other things, extends...more

Covid-19 Relief Legislation to Have Extenders for Renewables

Last night, Congressional leaders announced an agreement on a $900 billion COVID relief bill. While the text of the bill has not been released as of this writing, people familiar with the negotiations have indicated that the...more

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