Tax Law and the Energy Transition: Tax Credits, Tax Equity Financing, and Green Energy Projects

Federal income tax credits provide a substantial incentive for the construction and operation of green energy facilities, including wind, solar, and carbon capture facilities. Tax equity financing allows taxpayers who are unable to use the credits on their own tax returns to nevertheless benefit from the credits. This session will include a discussion of the most significant green energy tax credits, the most common tax equity financing structures, and the potential impact of proposed legislation.