IRS Provides Carbon Capture Tax Credit Guidance and Safe Harbor

On Feb. 20, 2020, the IRS issued Notice 2020-12 and Revenue Procedure 2020-12 regarding carbon capture tax credits (IRC Section 45Q). Notice 2020-12 (the begin construction notice) provides guidance to determine when construction begins on carbon capture equipment for purposes of eligibility for claiming carbon capture tax credits. Rev. Proc. 2020-12 (flip safe harbor) provides a safe harbor for allocating the carbon capture tax credits among partners in a partnership, similar to the safe harbor “flip” rules for tax equity investments in wind energy projects or for the historic rehabilitation tax credit.

Section 45Q allows a federal tax credit for carbon that is captured from “qualified facilities” and then either used in commercial product, used for enhanced oil recovery (EOR) or secured in a geological formation. The credit can reach up to $50 per metric ton for carbon sequestered into geological formations or up to $35 per metric ton for carbon used in EOR.

In the case of carbon capture equipment that is originally placed in service at a qualified facility on or after Feb. 9, 2018, the credit is available during the 12-year period beginning on the date the equipment was originally placed in service. The credit can be claimed by the person who owns the carbon capture equipment and physically or contractually ensures the capture of the carbon dioxide and its use in the EOR project or by the person that uses the carbon dioxide in the EOR project. A qualified facility means any industrial facility or direct air capture facility, the construction of which begins before Jan. 1, 2024 (or where the construction of the carbon capture equipment begins before Jan. 1, 2024, if the original design of the facility did not include such carbon capture equipment), that meets certain annual minimum thresholds for carbon capture.

The Begin Construction Notice

The long-awaited guidance follows established IRS rules for “beginning of construction” in the solar and wind industries. A taxpayer may begin construction of a carbon capture project under two alternative methods: by meeting the “Physical Work Test” or the “Five Percent Safe Harbor Test.” Each of these tests is further described below.

Physical Work Test

Under the Physical Work Test, a taxpayer satisfies the begin construction requirement when physical work of a “significant nature” begins. This test focuses on the nature of the work performed. There is no fixed minimum amount of work or monetary threshold that must be met to satisfy the Physical Work Test. Both on-site and off-site physical work may count toward beginning of construction.

On-Site Physical Work

To further assist taxpayers, the begin construction notice contains the following examples of on-site physical work:

  1. The excavation for and installation of foundations (for the project as well as for buildings to house equipment necessary to the project), including the setting of anchor bolts into the ground and the pouring of the concrete pads of the foundation
  2. The installation of a system of gathering lines necessary to connect the industrial facility to the carbon capture equipment or other equipment necessary to the qualified facility before transportation away from the qualified facility for disposal, utilization or use as a tertiary injectant
  3. The installation of components necessary for carbon capture processes, such as membranes, sorbent vessels, adsorbers, compressors, engines, motors, power generators and regenerators, reboilers, turbines, pressure vessels and other vessels, piping and pipelines, pumps, heat exchangers, solvent pumps, filters, recycling units, electrostatic filtration, water wash equipment, lube oil systems, dehydration systems, glycol contractors, specially designed flue gas ducts, conditioners, cooling towers, absorber units, and other types of gas separation, liquification or processing equipment
  4. The installation of equipment and other work necessary for the disposal of qualified carbon oxide in secure geological storage, as described in § 45Q(a)(1)(B) and (a)(3)(B), at the geological storage site, which may be at a different location than the qualified facility or carbon capture equipment

Off-Site Physical Work

Off-site work completed by a third party under a binding written contract with the taxpayer may also satisfy the Physical Work Test. It is important that this off-site work not be for a part or equipment that is or could be in the inventory of the third-party manufacturer. It is also important that manufacturing of the off-site components not begin before the binding written contract is entered into. To further assist taxpayers, the begin construction notice contains the following examples of off-site physical work:

  1. The manufacture of mounting equipment and support structures such as racks, skids and rails
  2. The manufacture of components necessary for carbon capture processes, such as membranes, sorbent vessels, adsorbers, compressors, engines, motors, power generators and regenerators, reboilers, turbines, pressure vessels and other vessels, piping and pipelines, pumps, heat exchangers, solvent pumps, filters, recycling units, electrostatic filtration, water wash equipment, lube oil systems, dehydration systems, glycol contractors, specially designed flue gas ducts, conditioners, cooling towers, absorber units, and other types of gas separation, liquification or processing equipment
  3. The manufacture of components necessary for disposal of qualified carbon oxide in secure geological storage, as described in § 45Q(a)(1)(B) and (a)(3)(B), such as valves, specialized casing or other components of a wellhead or well
  4. The manufacture of equipment necessary for disposal of qualified carbon oxide in secure geological storage, as described in § 45Q(a)(1)(B) and (a)(3)(B), such as wellhead equipment, booster compressors and monitoring equipment for a storage site

Five Percent Safe Harbor

Under the Five Percent Safe Harbor Test, a taxpayer satisfies the begin construction requirement when the taxpayer pays or incurs 5 percent or more of the total cost of the carbon capture equipment to be installed at the qualified facility. Total cost takes into account all costs properly included in the depreciable basis of the carbon capture project. This includes costs for front-end engineering and design or other approaches for front-end planning common to projects of a similar scope and complexity. The 5 percent expenditure does not include the cost of land or property not integral to the carbon capture equipment.

If there are cost overruns so that the total costs of the carbon capture equipment exceeds its anticipated costs so that the amount initially incurred is less than 5 percent of the total coast, then the taxpayer is not treated as satisfying the Five Percent Safe Harbor in that initial year. The taxpayer might satisfy the Five Percent Safe Harbor in a subsequent year, or may place in service a portion of the facility if it is composed of multiple units.

Continuity Requirement (Continuous Construction or Continuous Efforts)

Under the Physical Work Test and Five Percent Safe Harbor Test, a taxpayer must demonstrate continuous progress toward completion once construction has begun. Under the Physical Work Test, a taxpayer must maintain a “continuous program of construction.” Under the Five Percent Safe Harbor Test, a taxpayer must make “continuous efforts to advance toward completion.” These continuity requirements are determined by the relevant facts and circumstances. The IRS provided taxpayers with the following list of items that might show continuous efforts under the Five Percent Safe Harbor Test:

  1. Paying or incurring additional amounts included in the total cost of the qualified facility or carbon capture equipment
  2. Entering into binding written contracts for the manufacture, construction or production of components of the qualified facility or components of the carbon capture equipment or for future work to construct the qualified facility or carbon capture equipment
  3. Obtaining necessary permits
  4. Performing physical work of a significant nature (as described in Section 5.02 of this notice)

A continuous program of construction under the Physical Work Test involves continuing physical work of a significant nature, as described above under (“On-Site Physical Work” and “Off-Site Physical Work”).

Continuous construction or continuous efforts can be paused or disrupted by matters that are beyond the taxpayer’s control. The IRS provided the following list of “excusable disruptions,” which will not be considered as indicating that a taxpayer failed to continue to develop or construct a facility during the disruption period:

  1. Delays due to severe weather conditions
  2. Delays due to natural disasters
  3. Delays in obtaining permits or licenses from any federal, state, local or Indian tribal government
  4. Delays at the written request of a federal, state, local or Indian tribal government regarding matters of public safety, security or similar concerns
  5. Interconnection-related delays, such as those relating to the completion of construction on a new carbon dioxide pipeline or necessary upgrades to resolve capacity or congestion issues that may be associated with a project’s planned interconnection
  6. Delays in the manufacture of custom components
  7. Delays due to labor stoppages
  8. Delays due to the inability to obtain specialized equipment of limited availability
  9.  Delays due to the presence of endangered species
  10. Financing delays
  11. Delays due to supply shortages

Continuity Safe Harbor

If the carbon capture equipment or the qualified facility is placed in service by the end of the calendar year that is no more than six calendar years after the calendar year in which construction of the project begins, the continuity requirements under either test will be deemed to have been met. It is worth noting the excusable disruptions described above do not extend the “continuity safe harbor,” so a project will need to be placed in service before the end of the sixth full tax year after it has begun construction if a taxpayer would prefer the continuity safe harbor over demonstrating continuous efforts or continuous construction by the relevant facts and circumstances.

Transfers of Projects

In addition to guidance on the begin construction requirement, the begin construction notice also provides guidance on transferring a carbon capture project. Specifically, it states that property originally intended for a certain site may be transferred to another site, and any work performed or amounts paid or incurred at the initial site may be taken into account in determining when the carbon capture property satisfies the begin construction tests.

Additionally, a developer may begin construction of a qualified facility and then later sell or transfer the project to another unrelated taxpayer. This transfer will allow the buyer to step into the shoes of the original developer with respect to the begin construction test, so long as the transfer consisted of more than just tangible personal property. The begin construction notice specifically prohibits a new taxpayer to step into the shoes of the original developer with respect to satisfying either the Physical Work Test or the Five Percent Expenditure Test if the transfer was only personal property (i.e., consisted only of safe harbored equipment). Transfers between related taxpayers (i.e., at least 20 percent common ownership) are not subject to this restriction.

Retrofit Projects

Existing carbon capture facilities can qualify for the larger tax credit under 45Q (or take advantage of the ability to pass through the tax credits to the carbon off-taker) if the taxpayer can demonstrate the retrofit project added at least 80 percent new equipment value to the facility. This 80/20 rule has been used frequently in the wind energy industry to retrofit older wind projects and requalify them as new equipment under Section 45. A retrofitted projected is considered new property when it is composed of no more than 20 percent used property by value.

The Flip Safe Harbor

The flip safe harbor provides guidelines to taxpayers wanting to raise capital through tax equity investment. It is worth noting that the flip safe harbor closely follows Revenue Procedure 2007-65 (the flip safe harbor for wind energy projects) and Revenue Procedure 2014-12 (the flip safe harbor for historic rehabilitation tax credits). The flip safe harbor provides structure points for the development and ownership of a qualified facility in a partnership form. If properly organized and operated, a partnership described in the flip safe harbor can allocate up to 99 percent of the credit to the “investor(s).” An investor is typically not in the business of owning and operating carbon capture projects, but instead invests in the partnership primarily to benefit from the tax credits, depreciation and other cash flows. If the partnership structure satisfies certain requirements as set forth in the flip safe harbor, the IRS will treat the investor as a partner in the partnership and will treat the partnership as properly allocating the tax credits in accordance with the partnership allocation regulations under IRC 704(b). These requirements include the following:

  • The developer must have a minimum 1 percent interest in each material item of partnership income, gain, loss, deduction and credit at all times.
  • Each investor must have, at all times during the period it owns a partnership interest, a minimum interest in each material partnership item equal to at least 5 percent of the investor’s percentage interest in each such item for the taxable year in which the investor’s percentage share of that item is the largest (as adjusted for sales, redemptions or dilutions of its interest).
  • Each investor’s interest must constitute a bona fide equity investment with a reasonably anticipated value commensurate with such investor’s overall percentage interest in the partnership, separate from any federal, state and local tax deductions, allowances, credits and other tax attributes. This reasonably anticipated value must be contingent upon the partnership’s net income, gain and loss or must not be substantially fixed in amount or substantially protected from losses from the partnership’s activities.
  • The investor must make and maintain a minimum unconditional investment of at least 20 percent of its initial fixed commitment. This minimum investment for the term of its investment can be reduced by operational distributions.
  • The investor cannot receive unreasonable fees or put in place non-arm’s-length transactions to reduce the value or risk of the investor’s interest in the partnership.
  • Up to 49 percent of the investor’s total capital contributions can be made on a “paygo” basis (i.e., based on the amount of carbon captured) or otherwise be contingent in amount.
  • Neither the developer, the investor nor any related person can have a “call” right to buy the carbon capture equipment or the investor’s partnership interests (other than a
    contractual right or agreement for a present sale).
  • The investor may have the contractual right to “put” (or sell) its partnership interest to the developer, but only at a price equal to the then-fair market value of the investor’s interest.
  • Neither the developer nor a related party may (i) guarantee or otherwise insure the investor’s ability to claim the credit, by cash payment or otherwise, in the event the IRS challenges any portion of the partnership’s transactional structure, or (ii) guarantee to the investor certain distributions from the partnership to the developer.
  • The developer can provide completion guarantees; operating deficit guarantees; environmental indemnities; financial convents; guarantees regarding proper disposal, storage or utilization of the captured carbon; and guarantees for the performance of the developer’s acts or omissions to ensure qualification of the Section 45Q tax credits.
  • Long-term carbon oxide supply agreements, off-take agreements and equipment leases are not considered guarantees (even if between related parties) so long as those are entered into on an arm’s-length basis. These supply and off-take agreements can be on a “supply all,” “supply-or-pay,” “take all,” “take-or-pay” or “securely-store-or-pay” basis.
  • The developer or a related person may not lend any investor funds to acquire its interest in the partnership.
  • In accordance with Treasury Regulations Section 1.704-1(b)(4)(iii), allocations of the credit must be in the same proportion as the partners’ respective distributive shares of income from the partnership’s activities relating to carbon oxide sequestration. If the partnership does not generate income from carbon oxide sequestration activities, then allocations of the credit must be in the same proportion as the partners’ distributive shares of the loss or deduction (or other downward capital account adjustments) associated with the cost of capture and disposal, use as a tertiary injectant or utilization of the qualified carbon oxide.

The flip safe harbor provides a clear path for developers of carbon capture facilities to secure tax equity investment through the developed “flip partnership” model frequently used in the wind industry. Both the begin construction notice and the flip safe harbor are guidance welcomed by the industry and will allow carbon capture projects to be properly structured to take advantage of the carbon capture tax credit.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McGuireWoods LLP | Attorney Advertising

Written by:

McGuireWoods LLP

McGuireWoods LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at:

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit
  • New Relic - For more information on New Relic cookies, please visit
  • Google Analytics - For more information on Google Analytics cookies, visit To opt-out of being tracked by Google Analytics across all websites visit This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at:

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.