On April 25, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9993) (the “final regulations under section 6418”) concerning ...
As provided in the Inflation Reduction Act (IRA), certain taxpayers may elect to receive direct payment of many of the tax credits included in the law. The U.S. Department of the Treasury and IRS ...
The Inflation Reduction Act’s tax credit monetization provisions have the potential to transform the landscape of clean energy finance. A solar farm with more than 100,000 panels sits near Sacramento, ...
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