INSIGHTS
UNDERSTANDING YOUR TAX CREDIT OPTIONS IS ESSENTIAL FOR SUCCESS
Providing in-depth analysis on the industry’s more complex matters for those interested in tax equity investment.
TAX CREDIT INCENTIVES FOR CARBON SEQUESTRATION: POTENTIALLY THE MOST IMPACTFUL U.S. POLICY TO BATTLE CLIMATE CHANGE
The Bipartisan Budget Act of 20181 expanded the §45Q2 tax credit, the most important federal incentive for encouraging private investment in the development and use of carbon capture technologies and facilities. Tax credits for the capture and long-term, permanent storage of carbon oxides generate a competitive financial return and have a positive environmental impact on the world. In addition, reducing CO2 emissions mitigates climate change and help keep the increase in global average temperature to well below 2°C above pre-industrial levels. Keeping global average temperature below 2°C above preindustrial levels is a fundamental goal of the Paris Climate Agreement, the highest priority environmental, social, and governance (ESG) issue facing investors.
WHITE PAPERS
TAX CREDIT INCENTIVES FOR CARBON SEQUESTRATION: POTENTIALLY THE MOST IMPACTFUL U.S. POLICY TO BATTLE CLIMATE CHANGE
By johnny |
The Bipartisan Budget Act of 20181 expanded the §45Q2 tax credit, the most important federal incentive for encouraging private investment in the development and use of carbon capture technologies and facilities. Tax credits for the capture and long-term, permanent storage of carbon oxides generate a competitive financial return and have a positive environmental impact on…
Tax Aspects of Renewable Energy Transactions: Renewable Investment Incentives, Transaction Structures, and Tax Matters – March 2021
By Foss Admin |
Intended to promote production of energy from renewable energy resources, renewable energy tax credit programs provide a variety of federal and state subsidies, credits, and incentives to finance the investment and production of renewable energy. This white paper provides detailed insights into renewable energy transactions, showcasing to new investors that they can efficiently optimize the…
Federal Tax Incentives for Rehabilitating Historic Buildings
By Foss Admin |
The Federal Historic Preservation Tax Incentives Program is the nation’s most effective program to promote historic preservation and community revitalization through historic rehabilitation. It generates much needed jobs and economic activity, enhances property values in older communities, creates affordable housing, and augments revenue for Federal, state, and local governments. The Federal Tax Incentives for Rehabilitating…
TAX CREDIT INVESTMENTS ARE ESG INVESTMENTS
By Churchill |
Institutional investors and corporates inject over $25 billion per year into the allocated tax credit market. However, Foss & Company research suggests there are still billions of dollars of tax capacity available that could be deployed into tax equity markets to support environmental and sustainability projects. Download White Paper
COVID-19 Tax Credit Market Impact Survey Results
By Tom Beck |
In an effort to aid our investor, developer, and service partners in the tax equity marketplace, we performed a survey on the marketplace’s response to COVID-19. Questions included themes of market trends, volume, credit pricing, and buy-side investment underwriting. Download White Paper
Allocated Tax Credit Advancements
By Tom Beck |
Intended to promote production of energy from renewable energy resources, renewable energy tax credit programs provide a variety of federal and state subsidies, credits, and incentives to finance the investment and production of renewable energy… Download White Paper
Allocated Tax Credit Investments GAAP
By Tom Beck |
Although economically accretive, allocated tax credit investments can have less than optimal or, in some cases, adverse accounting consequences, including below the line recognition of tax credit benefits and asset impairment due to basis reduction… Download White Paper
A Post-Tax Reform Primer on U.S. Tax Credits
By Tom Beck |
A lower tax rate won’t necessarily leave corporations in the best possible situation. The tax law curtailed or eliminated many business deductions, such as putting new limits on interest deductions and a new ceiling on, and repeal of carrybacks for, net operating losses… Download White Paper
Tax Credit Investments Are ESG Investments
By Tom Beck |
Institutional investors and corporates inject over $25 billion per year into the allocated tax credit market. However, Foss & Company research suggests there are still billions of dollars of tax capacity available that could be deployed into tax equity markets to support environmental and sustainability projects. Download White Paper