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Energy Tax Credits

Kutak Rock advises investors, lenders, developers and landowners in renewable energy projects (primarily solar and wind transactions) on tax credits available to them under Sections 45 and 48 of the Internal Revenue Code. We help clients to site, develop, construct and finance their projects. Our experience includes:

  • Arranging both tax equity and traditional equity and construction and permanent debt financing
  • Advising on the federal and state tax aspects of these projects
  • Negotiating power purchase agreements and EPC (engineering, procurement and construction) agreements
  • Structuring ground leases and rooftop leases
  • Addressing environmental issues and obtaining necessary permits

We also advise on various state incentives and subsidies available to renewable energy projects, including preparation of renewable energy credit (REC) purchase and sale agreements.