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Searching Content by Isaac L. Maron ordered by Published Date Descending.
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Beginning Construction Continuity Safe Harbor Extended For National Security Concerns; Proposed Legislation Would Go Further
The US Internal Revenue Service (IRS) released Notice 2019-43 (the "Notice") on July 12, 2019, which provides that the period in which wind facility and energy property that have begun construction...
United States
8 Aug 2019
2
Final Regulations Published Addressing Income Inclusion Rules For Pass-Through Lease Of ITC Property
On July 17, 2019, the US Internal Revenue Service issued final regulations (T.D. 9872) providing guidance on the rules under Internal Revenue Code section 50(d)(5) requiring an income inclusion by the lessee ...
United States
29 Jul 2019
3
Maryland's Energy Storage Tax Credit Turns Two
As previously discussed on this blog, Maryland, in 2017, become the first state in the county to offer an income tax credit for energy storage systems and, to our knowledge,
United States
15 Apr 2019
4
Treasury Adds Color To Grecian Repeal – Proposed Regulations Implement New Section 864(C)(8) For Sale Of Partnership Interests By Foreign Partners
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
United States
14 Jan 2019
5
High-Level Overview Of The Proposed Regulations On Interest Deduction Limitation Rules
On November 26, 2018, the Department of Treasury and US Internal Revenue Service released proposed regulations that flesh out the new Section 163(j) interest limitation rule
United States
4 Dec 2018
6
Senator Paul Requests Changes To The IRS' "Beginning Of Construction" Guidance For PTCs
In a letter dated May 8, 2018, Senator Rand Paul (R-Ky.), in support of his state's coal industry, urges the U.S. Department of Treasury to make significant changes to the existing...
United States
12 Jul 2018
7
Senator Paul Requests Changes To The IRS' "Beginning Of Construction" Guidance For PTCs
In a letter dated May 8, 2018, Senator Rand Paul (R-Ky.), in support of his state's coal industry, urges the U.S. Department of Treasury ("Treasury") to make significant changes...
United States
11 Jul 2018
8
ITC Beginning Of Construction Guidance
On June 22, 2018, the US Internal Revenue Service ("IRS") released Notice 2018-59 ("Guidance"). The Guidance provides rules to determine when construction begins with respect ...
United States
3 Jul 2018
9
Beginning Of Construction Guidance For Solar And Other ITC Technologies
The Guidance provides rules to determine when construction begins with respect to investment tax credit ("ITC") eligible property, such as solar projects.
United States
27 Jun 2018
10
Residential Solar Storage Is Eligible For Tax Credit, Subject To A 100% Cliff
In a recently released private letter ruling, the IRS confirmed that residential solar energy batteries are eligible for the tax credit under Section 25D of the Code, subject to an important and unexpected caveat.
United States
26 Mar 2018
11
IRS Updates Start-Of-Construction Rule: Four Years For Project Completion
On May 5, 2016, the US Internal Revenue Service released Notice 2016-31 (available here) (the "Notice").
United States
10 May 2016
12
FATCA Certifications Delayed And Other Welcomed Guidance Issued
On January 19, 2016, the US Internal Revenue Service issued Notice 2016-08, which announced the intention to amend the Treasury regulations promulgated under chapter 4 of the Internal Revenue Code.
United States
22 Jan 2016
13
Certain US Energy Tax Credits Extended, But Phaseout Dates Scheduled
However, it is not impossible that these credits will be extended beyond the final phaseout dates under the Act.
United States
29 Dec 2015
14
IRS Updates "Begun Construction" Guidance to Reflect One-Year Extension of the Production Tax Credit
The US Internal Revenue Service (the IRS) has released Notice 2015-25 (the Notice),
United States
13 Mar 2015
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