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 options

NOTES ON THE INFLATION REDUCTON ACT FOR TAX EQUITY INVESTORS

The Inflation Reduction Act of 2022 (IRA) signed into law on August 16, 2022, expanded the volume, scope, and accessibility of tax credits available to institutional investors. This legislation intends to accelerate the deployment of clean energy and related technologies by incentivizing investment into projects and manufacturing capacity.

This report outlines key advantages for tax credit investors going into 2023.

WHITE PAPERS

IRA MARKET INSIGHTS – OCTOBER 2022

Notes on the inflation reduction act for tax credit investors IRA 101 for TAX CREDIT INVESTORS – More Availability, Certainty, and Flexibility  The “Inflation Reduction Act of 2022” (IRA) signed into law on August 16, 2022, expanded the volume, scope, and accessibility of tax credits available to institutional investors. This legislation intends to accelerate the…

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Community Solar 2.0: Expanding Access and Opportunity

As scorching temperatures and violent storms make the perils of climate change increasingly plain, and with energy prices rising at a rapid rate, consumers, investors, entrepreneurs and even name-brand companies are turning an eye to the untapped potential of community solar energy. Accessible, affordable and entirely renewable, community solar sits in the space between individual…

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Annual Report on the Economic Impact of the Federal Historic Tax Credits for Fiscal Year 2021

Properties financed by equity from the federal historic tax credit (HTC) generated 135,000 jobs and $8 billion in total rehabilitation investment in 2021, according to the Annual Report on the Economic Impact of the Historic Tax Credit for Fiscal Year 2021, was released by Rutgers University and the National Park Service. The jobs total was…

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Tax Credit Incentives For Carbon Sequestration: Potentially The Most Impactful U.s. Policy To Battle Climate Change

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…

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Tax Aspects of Renewable Energy Transactions: Renewable Investment Incentives, Transaction Structures, and Tax Matters

Tax Aspects of Renewable Energy Transactions: Renewable Investment Incentives, Transaction Structures, and Tax Matters – March 2021

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…

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NPS HTC Tax incentives 2022

Federal Tax Incentives for Rehabilitating Historic Buildings

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…

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Reuters Events and Foss & Co Whitepaper Cover

TAX CREDIT INVESTMENTS ARE ESG INVESTMENTS

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

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Covid-19 Tax Credit Market Impact Survey Results

COVID-19 Tax Credit Market Impact Survey Results

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

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Allocated Tax Credit Advancements

Allocated Tax Credit Advancements

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

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Allocated Tax Credit Investments GAAP

Allocated Tax Credit Investments GAAP

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

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A Post-Tax Reform Primer on U.S. Tax Credits

A Post-Tax Reform Primer on U.S. Tax Credits

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

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