In August 2022, the United States (U.S.) Congress passed the Inflation Reduction Act of 2022 (the “IRA”), landmark legislation that modified and extended the longstanding 30% investment tax credit (ITC) for solar photovoltaic...more
9/12/2024
/ Energy Projects ,
Energy Sector ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
Investment ,
Investment Management ,
Investors ,
IRS ,
Photovoltaic ,
Production Tax Credit ,
Regulatory Agenda ,
Solar Energy ,
Solar Panels
Background –
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified...more
11/12/2018
/ Asset Valuations ,
Capital Assets ,
Capital Gains ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
IRS ,
Low Income Housing ,
New Guidance ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Planning ,
U.S. Treasury