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Searching Content by Madeline Chiampou from McDermott Will & Emery ordered by Published Date Descending.
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Initial Republican Tax Reform Proposal Includes Tax Cuts And Changes To Energy Credits
Changes to the energy credits proposed in the Tax Cuts and Jobs Act could impact the eligibility of renewable energy projects that had been relying on the guidance previously issued by the Internal Revenue Service.
United States
6 Nov 2017
2
IRS Issues Guidance On Tax Treatment Of Energy Savings Performance Contracts
On January 19, 2017, the Internal Revenue Service (IRS) issued Rev. Proc. 2017-19, 2016-6 I.R.B. (the Rev. Proc.), providing a safe harbor under which it will not challenge the tax treatment of an ESPC ESA...
United States
14 Feb 2017
3
IRS Issues Additional Guidance On Beginning Of Construction Rules For Renewable Projects - December 20, 2016
On December 15, 2016, the Internal Revenue Service released Notice 2017-04, which provides welcome guidance on how to meet the "beginning of construction" requirements for wind and other qualified facilities.
United States
3 Jan 2017
4
Final Regulations Define "Real Property" For REITs
On August 31, 2016, the IRS and US Department of the Treasury issued final regulations under section 856 of the Internal Revenue Code to clarify the definition of "real property"...
United States
21 Dec 2016
5
Court Awards $206 Million To Alta Wind Projects In Section 1603 Grant Litigation; Smaller Award To Biomass Facility
The US Court of Federal Claims awarded damages of more than $206 million to plaintiffs/applicants in a case with respect to the cash grant...
United States
18 Nov 2016
6
Court Awards $206 Million To Alta Wind Projects In Section 1603 Grant Litigation
The decision may also serve as much-needed guidance for determining cost basis for purposes of the investment tax credit under Code Section 48.
United States
7 Nov 2016
7
Energy Tax Extenders In FAA Bill Unlikely
In March, President Barack Obama signed an extension of certain Federal Aviation Administration (FAA) programs and revenue provisions through July 15, 2016.
United States
1 Jul 2016
8
IRS Revises Recent Begin Construction Guidance
Taxpayers should consider talking with their advisors to discuss the application of these rules to their projects.
United States
23 May 2016
9
President Obama Signs Consolidated Appropriations Act
On December 18, 2015, President Barack Obama signed into law the Consolidated Appropriations Act, 2016 (H.R. 2029) (the Act).
United States
29 Mar 2016
10
Key Energy-Related Tax Provisions In The 2017 Budget Proposal
As in previous proposed budgets, President Obama's recently released budget proposal for the 2017 fiscal year contains energy-related tax provisions that include a permanent extension of the renewable energy production tax credit (PTC) and a provision making it refundable.
United States
25 Feb 2016
11
Key Energy-Related Tax Provisions In The 2017 Budget Proposal
President Obama's recently released budget proposal for the 2017 fiscal year repeats many of his past energy-related tax proposals, including a permanent extension of the renewable energy production tax credit and a provision making it refundable.
United States
23 Feb 2016
12
What Must Be Done For Wind And Solar Projects To Have "Begun Construction" Under The New PTC And ITC?
With the recent extension of the federal income tax credits available for renewable energy projects, practitioners and industry participants have raised questions as to how the "begun construction" rules will apply...
United States
9 Feb 2016
13
Comparison Of Key Energy-Related Tax Provisions In The President’s 2015 Budget Proposal And The Camp And Baucus Proposals
President Obama recently released a budget proposal for the 2015 fiscal year contains energy-related tax provisions.
United States
16 Apr 2014
14
Senate Finance Committee Tax Reform Proposal Streamlines Energy Tax Credits
On December 18, 2013, Senate Finance Committee Chairman Max Baucus released a proposal that would streamline energy tax incentives to make them more predictable and technology neutral.
United States
7 Feb 2014
15
IRS Issues Additional Guidance On When Construction Begins For Purposes Of Production Tax Credit, Investment Tax Credit
The Internal Revenue Service has issued additional guidance relating to when construction begins with respect to wind and other qualified facilities for purposes of the production tax credit and investment tax credit.
United States
26 Sep 2013
16
IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit
The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain renewable energy
United States
24 Apr 2013
17
Key Energy-Related Tax Provisions In The 2014 Budget Proposal
President Obama’s recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent extension of the renewable energy production tax credit (PTC) and a provision making it refundable.
United States
24 Apr 2013
18
Key Energy Tax Provisions Included In ‘Fiscal Cliff’ Legislation
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."
United States
7 Jan 2013
19
Treasury Clarifies 5 Percent Safe Harbor Ownership Guidelines For Section 1603 Grants For Renewable Energy Projects
The Treasury Department has issued guidance in the form of two new "Frequently Asked Questions" addressing when transferees or purchasers of renewable energy property will qualify for the 5 percent safe harbor for beginning construction under the grant in lieu of investment credit program.
United States
19 Dec 2011
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