Energy Tax Credits

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Over the years, landowners, developers, sponsors, investors and lenders in renewable energy projects have relied on Kutak Rock’s attorneys to help them understand and utilize tax credits available under Sections 45 and 48 of the Internal Revenue Code, primarily on solar and wind transactions. We assist these clients to site, develop, construct and finance their projects, and our representation includes negotiating power purchase agreements and EPC (engineering, procurement and construction) agreements, structuring ground leases and rooftop leases, addressing environmental issues and obtaining necessary permits, arranging both tax equity and traditional equity and construction and permanent debt financing, and advising on the federal and state tax aspects of these projects. We also understand and advise on various state incentives and subsidies available to renewable energy projects, including preparation of renewable energy credit (REC) purchase and sale agreements.