RESEARCH

tax-credits-are-esg-investments
Foss & Co

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.

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...

Foss-COVID-Tax-Credit-Survey-Results-R1_Page_1
Foss & Co

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.

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...