Energy Policy

On June 10, the IRS issued Notice 2016-36, available at https://www.irs.gov/pub/irs-drop/n-16-36.pdf (the “Notice”), which updates and expands the existing safe harbor[1] pursuant to which the transfer of an intertie (or reimbursement for the cost thereof) to a regulated public utility will be treated as a contribution to the capital of a corporation, and not

Below is a link to my presentation addressing state tax credits to Tax Executives International’s New Orleans chapter.  The presentation (i) discusses the federal tax treatment of state tax credits, (ii) outlines several transaction structures involving both state tax credits and the federal investment tax credit and (iii) provides an overview of renewable energy state

First published in Bloomberg BNA’s Daily Environment Report on December 18, 2013

Climate change, energy independence, and health and welfare are policy rationales for alternate sources of electricity. Advances in technology have generated six choices for generating electricity: nuclear, coal, natural gas, wind, solar and hydro power. The policy rationales and choices need to be