Tax credits for sale opportunities for financing renewable energy and carbon reduction projects under the Inflation Reduction Act Dickson C. Chin, Sean E. Jackowitz, Kelly Rubin, Joshua B. Sterling, David S. Stringer and Alexandra L. Wilde
Contributor(s): Chin, Dickson C
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Material type: 
ArticleSubject(s): ENERGÍAS RENOVABLES | FINANCIACION | GASTOS FISCALES | INFLACION | POLITICA ANTIINFLACIONISTA | IMPUESTOS | EQUIDAD IMPOSITIVA | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 40, n. 3, Spring 2023, p. 1-12Summary: The Inflation Reduction Act gives taxpayers two options for monetizing the Internal Revenue Code’s energy-related tax credits—a “direct-pay” election and the ability to sell credits to third parties for cash. These options will give developers more flexibility to finance renewable energy and carbon reduction projects and may reduce or eliminate the need for these projects to rely on traditional tax equity. This article considers structuring opportunities in light of these changes.
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Resumen.
The Inflation Reduction Act gives taxpayers two options for monetizing the Internal Revenue Code’s energy-related tax credits—a “direct-pay” election and the ability to sell credits to third parties for cash. These options will give developers more flexibility to finance renewable energy and carbon reduction projects and may reduce or eliminate the need for these projects to rely on traditional tax equity. This article considers structuring opportunities in light of these changes.
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