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IRS Issues Initial Rules for Domestic Content Bonus Tax Credits

IRS Notice explains how a renewable energy project may qualify for bonus tax credits by using American-made components. Key Points: ..All project components made primarily of steel or iron that perform a structural...more

Key Senators Agree to Significantly Expand Tax Incentives for Clean Energy

The Inflation Reduction Act, which includes the most dramatic expansion of clean energy tax credits in recent history, would provide a multi-year extension of existing tax credits for wind and solar, increase tax credits for...more

New Law Extends Tax Credits For Wind and Other Renewable Power Plants

A favorable outcome for wind and other renewable projects, but solar and storage are left out. Key Points: ..Qualifying wind projects on which construction begins after December 31, 2019 and before January 1, 2021 will...more

Key Considerations for Back-Leverage Financings of Renewable Energy Projects

Lenders making back-levered term loans to wind and solar projects focus on tax equity terms that impact their access to project cash flows and ability to foreclose. Key Points: ..Most operating period term loans to US...more

IRS Issues Welcome Guidance on “Continuity Safe Harbor” for Wind Energy Projects

New rules provide wind developers with additional time to satisfy a critical safe harbor. On December 15, 2016, the Internal Revenue Service (IRS) issued Notice 2017-4, which modifies the “continuity safe harbor” as set...more

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