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Purchasing Renewable Energy Credits Amid the Inflation Reduction Act: Deal Terms and Key Considerations

Challenges for Counsel and Investors; Bonus Credits, Monetization, PTC, ITC, Buyer Protections, Passive Activity Rules, and More

Recording of a 90-minute premium CLE video webinar with Q&A

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Conducted on Wednesday, July 12, 2023

Recorded event now available

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This CLE webinar will discuss the new and modified renewable energy credits, including an overview of how the credits are structured and the bonus and add-on requirements that are essential to maximizing the value of any credit (i.e., wage and apprenticeship requirements, domestic content requirements, “energy community” bonuses, etc.). In addition, we will provide attendees with an understanding of the rules that impact the transfer of eligible credits, how the transfers will impact a project’s financing structure, and a discussion of strategies to mitigate risks associated with the one-time transfer of eligible credits.

Description

The Inflation Reduction Act of 2022 (“IRA”) modified and reinstated existing renewable energy credits and enacted new renewable energy credits. The IRA also enacted a novel alternative for monetizing renewable energy credits through the one-time sale and transfer of certain renewable credits for cash under Section 6418 of the Internal Revenue Code.

Listen as our panel discusses new green energy tax incentives and requirements under the IRA, a variety of available credits associated with renewables, options for structuring transfers to third parties, documentation requirements, and other key items that must be considered when purchasing or investing in renewable energy credits.

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Outline

  1. Overview of impact of the IRA on renewables
  2. Available credits and requirements
  3. Tax credit transfer regime
  4. Financing models amid the IRA

Benefits

The panel will discuss these and other key issues:

  • Key provisions for renewable tax credits under the IRA
  • Transfers of tax credits to third parties
  • Available financing models in light of the IRA
  • Key considerations and next steps for renewable energy developers, producers, and investors that are considering a purchase or sale of credits

Faculty

Burton, David
David K. Burton

Partner
Norton Rose Fulbright US

Mr. Burton advises clients on a wide range of U.S. tax matters, with a particular emphasis on project finance and...  |  Read More

Mowbray, Nicholas
Nicholas C. Mowbray

Counsel
BakerHostetler

Mr. Mowbray focuses his practice on U.S. federal income tax matters, with an emphasis on international tax and the...  |  Read More

Reisler, Marc
Marc S. Reisler

Principal
Sive Paget & Riesel

Mr. Reisler is a Principal at Sive, Paget & Riesel P.C. He regularly works on solar, storage, wind, geothermal and...  |  Read More

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