Key considerations when buying U.S. clean energy tax credits Isaac J. Wheeler, Samuel E. Saunders, Ellen Y. Kim
By: Wheeler, Isaac J
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Contributor(s): Saunders, Samuel E | Kim, Ellen Y.
Material type: 
ArticleSubject(s): IMPUESTOS | ENERGÍAS RENOVABLES | INVERSIONES | GASTOS FISCALES | INCENTIVOS FISCALES | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 41, n. 2, Winter 2024, p. 53-57Summary: Following the release of the proposed regulations on the requirements and procedure for transferring federal income tax credits under the Inflation Reduction Act of 2022 on June 14, 2023, the market for selling and purchasing tax credits became more active. This article discusses important considerations for prospective tax credit purchasers who are looking to enter the tax equity market.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2024/41/2-4 (Browse shelf) | Available | OP 235/2024/41/2-4 |
Resumen.
Following the release of the proposed regulations on the requirements and procedure for transferring federal income tax credits under the Inflation Reduction Act of 2022 on June 14, 2023, the market for selling and purchasing tax credits became more active. This article discusses important considerations for prospective tax credit purchasers who are looking to enter the tax equity market.
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