07Aug
Viewing Notice 2020-12 Through the Lens of Notice 2013-29 and Notice 2018-59: How is “Beginning of Construction” Guidance for Section 45Q Carbon Capture Credit Projects Different from Wind and Solar Precedents?
In February 2020, the IRS issued Notice 2020-12, which provides long-awaited guidance on when a “qualified facility” or carbon capture equipment, in each case within the meaning of section 45Q, is considered to have “begun construction.” This question is of paramount significance because section 45Q allows a carbon capture credit for carbon oxide that is captured using carbon capture equipment that is originally placed in service at a qualified facility, and a qualified facility means an...
By:
Mintz - Energy & Sustainability Viewpoints
Related
In an announcement sure to please federal contractors, the OFCCP announced Friday that it would not ...
Read More >
While most companies are adapting to the “new normal” that COVID-19 has forced upon us, there are ...
Read More >
The whole trick for a plaintiff (and his lawyers) in a FLSA collective action case is to try to get ...
Read More >
On June 25, 2019, Governor Lamont signed into law “An Act Concerning Paid Family and Medical Leave,...
Read More >
In this brief video, attorneys Ron Wayne and Sarah Blank discuss the SECURE Act and the key provisio...
Read More >
One year after news broke nationwide of south New Jersey high school wrestler Andrew Johnson forced ...
Read More >