Description

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Note: This book was released in August 2017 - This version is not revised for the Inflation Reduction Act of 2022. A revised and expanded version is forthcoming. While it isn't updated for the IRA, this version is useful as a collection of the pre-1990 tax credit regulations (that still apply) and many of the rulings and other notices through August 2017 that we still use for structuring energy transition deals.]

Original description: This book pulls together all of the most important tax materials needed to structure renewable energy investments and financings. This includes the relevant tax code sections, treasury regulations, rulings and more.

About the Author

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John J. Marciano III is a project finance lawyer and partner at the global law firm of Akin Gump Strauss Hauer & Feld LLP. John operates exclusively in the renewable energy space. He helps his clients buy, sell and finance solar, wind, geothermal, fuel cell, biogas, CHP and biomass projects. John's legal practice developed in parallel with the acceptance of renewable power plants in mainstream energy finance. This gave John unmatched access and perspective to lead billions of dollars in financings of these projects, including closing dozens of tax-equity transactions involving residential, commercial and utility-scale solar and wind projects, developing new ways to pool large numbers of small distributed power generators, and exporting that know-how as solar and wind developers have expanded operations worldwide. He has been involved in a series of "firsts" in the renewable power industry, including representing: -a major solar developer in the first open-ended, distributed solar tax-equity transaction involving a commercial and small utility scale projects -a large financial institution as tax-equity investor in the first residential, solar tax-equity aggregated portfolio -lenders on the first distributed solar construction revolver -lenders on the first distributed solar back-leverage transaction -a solar thermal developer on a $2 billion project in California, including the first to receive a Department of Energy loan guarantee -a fuel-cell manufacturer in the first fuel-cell tax-equity transaction -a major financial institution as the construction and back-leverage lender for the first U.S. offshore wind farm