Key Considerations When Buying U.S. Clean Energy Tax Credits.

Autor: Wheeler, Isaac J., Saunders, Samuel E., Kim, Ellen Y.
Předmět:
Zdroj: Journal of Taxation of Investments; Winter2024, Vol. 41 Issue 2, p53-57, 5p
Abstrakt: Following the release of the proposed regulations on the requirements and procedure for transferring federal income tax credits under the Inflation Reduction Act of 2022 on June 14, 2023, the market for selling and purchasing tax credits became more active. This article discusses important considerations for prospective tax credit purchasers who are looking to enter the tax equity market. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index