Heather Behrend

Vinson & Elkins LLP

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Latest Posts › Internal Revenue Code (IRC)

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Domestic Content Safe Harbor Released

On May 16, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued Notice 2024-41 (the “Notice”), which provides supplemental guidance on the domestic content bonus credit...more

5/20/2024 / Energy Projects , Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , IRS , Renewable Energy , Safe Harbors , SolarWinds , U.S. Treasury

Guidance Clears the Way for Direct Pay – Treasury Releases Preliminary “Elective Payment” Regulations

On June 14, 2023, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued proposed regulations and temporary regulations regarding the direct pay election1 for certain tax credits...more

6/19/2023 / Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , Investment Tax Credits , IRS , Proposed Regulation , Tax Credits , U.S. Treasury

Transfer Away! Treasury Releases Preliminary Ground Rules for Tax Credit Transfers

On June 14, 2023, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued proposed and temporary regulations regarding the transfer elections for certain tax credits available...more

6/16/2023 / Energy Projects , Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , Investment Tax Credits , IRS , Production Tax Credit , Tax Credits , Transfers , U.S. Treasury

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