000			01521nab a2200265 c 4500
999			_c147937 _d147937
003			ES-MaIEF
005			20230725133749.0
007			ta
008			230725t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax credits for sale _bopportunities for financing renewable energy and carbon reduction projects under the Inflation Reduction Act _c Dickson C. Chin, Sean E. Jackowitz, Kelly Rubin, Joshua B. Sterling, David S. Stringer and Alexandra L. Wilde
500			_aResumen.
520			_aThe 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.
650		4	_950788 _aENERGÍAS RENOVABLES
650		4	_aFINANCIACION _944260
650		4	_aGASTOS FISCALES _950212
650		4	_946815 _aINFLACION
650		4	_948049 _aPOLITICA ANTIINFLACIONISTA
650			_aIMPUESTOS _947460
650		4	_943700 _aEQUIDAD IMPOSITIVA
650		4	_aESTADOS UNIDOS _942888
700	1		_970854 _aChin, Dickson C.
773	0		_9169876 _oOP 235/2023/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 3, Spring 2023, p. 1-12
942			_cART