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Tax Considerations for Solar Energy Projects

Gain an understanding of the tax benefits for solar projects and how to qualify for credits.

Solar project development in the United States is heavily subsidized by the U.S. federal government. These subsidies are mostly in the form of tax credits and other incentives within the tax code. In order to successfully maximize the value of a solar project, developers and other interested parties must understand the structure of these tax incentives and techniques utilized in the industry to monetize the tax credits known as tax equity. This topic will provide an overview of the federal tax incentives available for solar projects in the United States, as well as an introduction to the tax equity structures most commonly utilized to efficiently monetize the solar tax incentives. In addition to understanding common market structures and terms, this material will provide an overview of valuation for solar projects, explain why valuation is so important for solar tax equity, and provide insight on traps for the unwary with respect to project valuation. This information is critical for project developers and tax equity investors so they can ensure that their projects receive efficient tax equity that maximizes the available tax incentives.

97 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Tax Incentives for Solar and Tax Equity

  • Tax Credit Basics
  • Tax Credit Qualification
  • Tax Credit Restrictions and Tax Equity Solutions

Partnership Flip Structure

  • IRS Revenue Procedure 2007-65
  • Yield-Based Flip vs. Time-Based Flip Structures

Valuation

  • Tax Equity Formation Structures - Sale vs. Contribution
  • Appraisals and Cost Segregation

Begun Construction

  • IRS Notice 2018-59
  • Five Percent Method
  • Physical Work Method
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More Program Information

Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on December 1, 2021.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Shariff Barakat

Shariff Barakat

Akin Gump Strauss Hauer & Feld LLP

  • Partner at Akin Gump Strauss Hauer & Feld LLP in Project Finance and Development & Tax
  • An advisor to some of the leading renewables developers and investors with experience in all stages of utility-scale, C&I, residential, community, and solar and storage projects
  • Practice includes providing tax as well as corporate counsel to clients which provides him a more holistic view and approach to solar projects
  • Frequent speaker and teacher on the subject of renewables projects, tax incentives, and tax equity
  • Has taught over 15 classes/webinars/seminars including with SEIA, Infocast, EUCI, and more
  • LL.M. degree, Georgetown University Law Center; J.D. degree, Georgetown University Law Center; B.A. degree, University of Southern California
  • Can be contacted at 202-887-4030 or [email protected]
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Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 408772
Published 2021
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