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U.S. Senate Proposes Changes to ITC and PTC

The United States Senate Committee on Finance this afternoon released draft text of its version of the “One Big Beautiful Bill,” which is available here. Although we are continuing to review the draft legislation, at a high...more

Renewable Energy Tax Extenders – In Doubt?

Congress has extended and expanded renewable energy tax benefits as part of the comprehensive COVID relief bill passed on December 21, 2020 and now awaiting President Trump’s signature. The relief bill passed by large...more

Production Tax Credit Extended for Renewable Projects Beginning Construction in 2020

On December 20, 2019, the President signed the Taxpayer Certainty and Disaster Tax Relief Act of 2019 (the “Act”), which extends the current production tax credit (PTC) for wind for an additional year. The Act extends the...more

IRS Issues New Guidance on Beginning Construction Requirement For ITC

The IRS recently issued Notice 2018-59 (the “Notice”) which provides clarification to “beginning of construction” for taxpayers seeking to take advantage of the section 48 renewable electricity investment tax credit (ITC) for...more

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