RESEARCH

FossCo-Tax-Whitepaper-R6
Foss & Co

ALLOCATED TAX CREDIT INVESTMENTS

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...

Bloomberg Tax Credits White Paper FossCo_Page_01
Bloomberg Tax + Foss & Co

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...

FossCo-Accounting-Whitepaper-R7
Foss & Co

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...

Tax_Equity_Market
Foss & Co

TAX EQUITY REMAINS AN UNDER-UTILIZED TOOL FOR CORPORATE TAX STRATEGY

Foss & Company’s research and analysis on trends in the tax equity market confirms that while a number of leading corporations are participating in this $20 billion annual tax equity market, tax equity remains an under-utilized tool for companies...