Denis Cook

How Do Differences in Fiscal Year-End Dates Affect Tax Credit Transfers?

A review of how tax year-end affects transferability for buyers and sellers.

Treasury and IRS Publish Final Tax Credit Transfer Regulations

The IRS and Treasury published final transferability regulations on April 30 that maintain the status quo.

Guide For Energy Community Tax Credit Bonus & Eligibility

Explore the latest IRS guidance, eligibility criteria & categories for energy community tax credit bonus. Maximize your clean energy project tax credits.

IRS Releases Guidance for Section 30C Tax Credit for Alternative Fuel Vehicle Refueling Property

Latest §30C ITC guidance makes tax credit widely available across the U.S. but fails to clarify eligible equipment

Direct Pay and Domestic Content: Understanding the Elective Payment Phaseout

In Notice 2024-9, the IRS provided guidance on domestic content requirements for applicable entities using direct pay

IRS Provides IRA Tax Credit Pre-Registration Portal Data Requirements and Review Timeline

The IRS published guidance for its transferable tax credit pre-registration portal. We created a checklist for each credit type.

Developers Have 21 Business Days to Submit Their Low-Income Bonus Applications

The allocation portal opened at 9:00am ET on Thursday, October 19th. All applications received within the first 30 days will be treated as received at the same time. The last day, November 17th, is when the federal government will potentially shut down, unless Congress passes a budget or another continuing resolution.