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Articles by Ben Cheatham
Court Issues Disappointing Decision in Alta Wind , But It May Not Have Changed Status Quo
The U.S. Court of Federal Claims held that the cost approach, not the discounted cash flow approach, properly determines FMV of Section 1603 grant-eligible property for the Alta Wind projects. The court did not prohibit the income approach as a matter of law, finding the discounted cash flow method “not inherently defective” but insufficiently supported by evidence.
Court Concludes on Cost Approach in Alta Wind , But It May Not Have Changed Status Quo
The U.S. Court of Federal Claims held that the cost approach, not the discounted cash flow approach, properly determines FMV of Section 1603 grant-eligible property for the Alta Wind projects. The court did not prohibit the income approach as a matter of law, finding the discounted cash flow method “not inherently defective” but insufficiently supported by evidence.
The One Big Beautiful Bill Act: Navigating clean energy tax credits in a new era | JD Supra
On July 4, 2025, US President Donald Trump signed into law a budget reconciliation bill known as H.R.1: the One Big Beautiful Bill Act (OBBBA).
IRS updates energy community eligibility lists | JD Supra
The Internal Revenue Service (IRS) has released its annual update to the list of energy communities eligible for the energy community bonus tax credit. Released as Notice 2025-31, the guidance updates: The list of metropolitan and non-metropolitan statistical areas that qualify as energy communities because of high unemployment and historical fossil fuel employment (Statistical Area Category).
Biden Signs Climate Bill With Transformative Changes to Clean Energy Tax Incentives | JD Supra
The Inflation Reduction Act ushers in the largest clean energy tax credit package in US history. Key Points: • Wind and solar tax credits receive a multi-year extension at full rates, and solar projects are eligible for the production tax credit. • New tax credits are available for emerging technologies, including energy storage and clean hydrogen. • Carbon capture tax credit rules are simplified and expanded.
Key Senators Agree to Significantly Expand Tax Incentives for Clean Energy | JD Supra
The Inflation Reduction Act, which includes the most dramatic expansion of clean energy tax credits in recent history, would provide a multi-year extension of existing tax credits for wind and solar, increase tax credits for carbon capture, and add new tax credits for many emerging technologies. Please see full Alert below for more information. Download PDF
IRS Extends Renewables Continuity Safe Harbor | JD Supra
Notice 2021-41 gives renewable energy developers more time to complete their projects and qualify for tax credits. Key Points: ..Developers of PTC- and ITC-eligible renewables projects that began construction in 2016 through 2019 now have six years to finish construction under the Continuity Safe Harbor, and projects that began construction in 2020 now have five years.
Treasury Finalizes Carbon Capture Tax Credit Regulations | JD Supra
The US Treasury Department and the IRS provided practical administrative rules for the carbon capture and sequestration tax credit. Key Points: ..The IRS finalized the third set of rules in a series of regulatory guidance intended to propel the growth of the carbon capture and sequestration industry in the US.
IRS Gives Offshore Wind and Federal Land Projects More Time to Qualify for Tax Credits | JD Supra
Notice 2021-05 gives renewable energy developers 10 years to complete projects located offshore or on federal land. Key Points: ..Developers of offshore and federal land projects now have 10 years to complete their projects after the year in which construction begins to qualify for tax credits under a safe harbor. ..The 10-year safe harbor provides more tax credit certainty to developers of certain long construction cycle projects.
COVID-19 Tax Relief Package Extends Renewable Power and Carbon Capture Tax Credits | JD Supra
Congress extends tax credits for certain renewables, and expands tax credits for offshore wind and waste energy recovery. Key Points: ..Production tax credits for onshore and offshore wind projects are extended at a 60% rate for projects that start construction by end of 2021. ..Offshore wind projects will receive a new investment tax credit at 30% for all projects that start construction by end of 2025.
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