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Energy & Infrastructure: Renewables Driving Change in the Investment Landscape
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On April 15, 2013, the Internal Revenue Service issued anticipated guidance defining the new “beginning construction” milestone for Production Tax Credit and Investment Tax Credit eligible energy facilities....more
On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 (the “Act”). President Obama signed the Act into law on January 2, 2013. The Act contains multiple business tax provisions. The following is a...more
For months in Washington, and beyond, attention has been focused on the "fiscal cliff" -- the combination of the expiration of the Bush tax cuts and the looming budget cuts referred to as "sequestration." Negotiations led by...more
Capping weeks of intense negotiations between the Obama Administration and Congressional leaders to avert the fiscal cliff, the House of Representatives late on the night of Jan. 1 passed HR 8, the American Taxpayer Relief...more
Introduction - On January 1, 2013, amid much contentious debate, Congress enacted the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”). Although the Relief Act does not comprehensively address U.S....more
On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), averting the so-called “fiscal cliff.” The legislation, which was signed by President Obama, extends...more
On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 to address the tax rate hikes and expiring tax incentives to avert the “fiscal cliff.” President Obama signed the legislation into law on January...more
The American Taxpayer Relief Act of 2012, which was passed by Congress to avoid the “fiscal cliff,” extends certain federal income tax benefits for renewable energy projects, including...more