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Martha Nell Pugh on Muck Rack

Martha Nell Pugh

As seen in: Lexology, Mondaq
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Articles

Court Of Federal Claims Issues Decision In Alta Wind: Cost Approach Used To Determine Eligible Basis For Renewable Energy Tax Credits

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By Jay Buchman, Martha Nell Pugh, Brogan T. Sullivan
| Mondaq
K&L Gates LLP are most popular: within Immigration and Insurance topic(s) On 8 July 2026, the United States Court of Federal Claims issued its long-awaited post-trial decision in Alta Wind I Owner Lessor C v. United States (Alta Wind), the latest chapter in a 13-year saga over the calculation of eligible basis for cash grants under Section 1603 of the American Recovery and Reinvestment Act of 2009 (ARRA).
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How The New Beginning Of Construction Rules Will Impact Wind And Solar Projects (Video)

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By Mary Baker, John C. Crossley, Michael Evans, Martha Nell Pugh
| Mondaq
On 15 August, the Department of Treasury and the IRS released Notice 2025-42 with new requirements to establish the beginning of construction after 1 September 2025, for wind and solar projects under Sections 45Y and 48E. Members of our Power, Tax, and Public Policy practices reviewed the new rules and discussed how the new guidance could affect wind and solar projects going forward. Watch Now The content of this article is intended to provide a general guide to the subject matter.
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Tax Credit Revolution: Unpacking The Technology Neutral And Zero Emissions Clean Electricity Tax Credits (Video)

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By Michael Evans, Mary Baker, Martha Nell Pugh
| Mondaq
WATCH NOW In this webinar, members of our Energy, Infrastructure, and Resources, Policy and Regulatory, and Tax teams discussed the Inflation Reduction Act's technology neutral/zero emissions clean electricity tax credits, Sections 45Y and 48E. Some of the questions that our speakers cover include: Why were certain technologies deemed to be zero emissions and others were not? What is considered a combustion and gasification technology, and why does that matter?
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