On June 14, 2023, the Internal Revenue Service and the Treasury Department issued (among other guidance) an expansive set of proposed regulations explaining how taxpayers can monetize 11 green energy tax credits through...more
On May 31, the Treasury Department issued proposed regulations (REG-110412-23) detailing how small solar and wind facilities located in or connected to low-income communities (LIC) can qualify for the so-called Low-Income...more
While the Internal Revenue Service (IRS) may have nominally satisfied the 180-day deadline in the Inflation Reduction Act (IRA) to establish procedures for taking advantage of special rules applicable to small solar and wind...more