000			01289nab a2200265 c 4500
999			_c149363 _d149363
003			ES-MaIEF
005			20240513140431.0
007			ta
008			240513t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_957580 _aWheeler, Isaac J.
245		0	_aKey considerations when buying U.S. clean energy tax credits _c Isaac J. Wheeler, Samuel E. Saunders, Ellen Y. Kim
500			_aResumen.
520			_aFollowing 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.
650			_aIMPUESTOS _947460
650		4	_aENERGÍAS RENOVABLES _950788
650		4	_aINVERSIONES _947531
650		4	_aGASTOS FISCALES _950212
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aESTADOS UNIDOS _942888
700	1		_970858 _aSaunders, Samuel E.
700	1		_970859 _aKim, Ellen Y.
773	0		_9171693 _oOP 235/2024/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 2, Winter 2024, p. 53-57
942			_cART