Energy Taxation

Op-ed: Should public utility commissions regulate cooperatives?

March 01, 2017 at 9:35pm featuring David R. Cook Jr.
Cooperative, Cooperative Governance, Cooperative Taxation, Energy, Energy Efficiency, Energy Regulation, Energy Taxation, Renewable Energy, Renewable Energy Funding, Renewable Energy Incentives,

Dan Nemes of MN350 (an organization addressing the global climate crisis), offers this op-ed in the 6 February issue of  Rochester, Minnesota’s Post-Bulletin, opposing the Minnesota Legislature’s recently proposed legislation that he believes will negatively impact the state’s renewable energy …

cooperative tax exemption

Unnoticed tax exemption creates surprise break for co-ops but confusion for lawmakers in

February 04, 2016 at 10:23am featuring Lizbeth Dison
Cooperative, Cooperative Taxation, Energy, Energy Taxation,

substations

In 1988, the Tennessee Legislature changed state law to give rural electric cooperatives a temporary, four-year city and county property tax exemption on their investments in new facilities and plants. The law sat on the books, unnoticed, for almost 20 …

DoD

Private sector partnerships help DoD meet goals for energy efficiency and renewable energy production

September 23, 2015 at 9:31am featuring David R. Cook Jr.
Cooperative, Energy, Energy Construction, Energy Efficiency, Energy Project Development, Energy Regulation, Energy Taxation, Power Purchase Agreement, Renewable Energy, Renewable Energy Funding, Renewable Energy Incentives, Rural Utilities Service, Smart Grid,

For the last two decades, federal agencies like the Department of Defense (DoD) have set mandates to reduce energy intensity, lower greenhouse gases and increase use of alternative energy sources. The Energy Independence and Security Act of 2007 (EISA) requires …

IRS Ruling Address Power Generation by REITs

December 02, 2013 at 10:02pm featuring David R. Cook Jr.
Distributed Generation, Energy, Energy Construction, Energy Project Development, Energy Taxation, Renewable Energy Funding,

Developers are constantly looking for ways to find capital for their energy development projects.  They have solicited all sorts of capital, including banks, angel investors, private equity investors, private development bonds, and other sources.  One other potential source of capital …

IRS Revokes Potentially Beneficial Ruling for Renewable Energy Developers

December 30, 2012 at 7:45pm featuring David R. Cook Jr.
Energy, Energy Project Development, Energy Taxation, Renewable Energy, Renewable Energy Incentives,

A prior blog post discussed a private ruling by the service regarding the allocation of purchase price among the assets of a renewable energy developer.  Attorney David R. Cook discussed the ruling in a webinar on PPA taxation and recommended …

AHC Attorney David Cook Presents Webinar on Power Purchase Agreements

July 30, 2012 at 12:53am featuring David R. Cook Jr.
Energy Construction, Energy Project Development, Energy Regulation, Energy Taxation, Power Purchase Agreement, Renewable Energy, Renewable Energy Incentives, Section 1603 Grant,

AHC attorney David R. Cook will present a webinar regarding the legal and tax aspects of power purchase agreements (PPAs). Along with two other power industry professionals, he will address accounting and tax issues involved with PPAs.  In addition, David …

Guest Post: A New Approach to Innovation Tax Policy For Renewables

July 22, 2012 at 8:28pm featuring David R. Cook Jr.
Energy Construction, Energy Project Development, Energy Taxation, Renewable Energy, Renewable Energy Incentives,

This guest post is an excerpt from Congressional Testimony by Will Coleman before the House of Representatives Committee on Ways and Means, entitled Joint Hearing on Energy Tax Policy and Tax Reform.  Please post your reaction and comments below. …

IRS Ruling Discusses Important Attributes of Power Purchase Agreements

May 07, 2012 at 12:10pm featuring David R. Cook Jr.
Energy, Energy Construction, Energy Project Development, Energy Taxation, Power Purchase Agreement, Renewable Energy, Renewable Energy Incentives,

In the context of renewable energy project development, power purchase agreements (“PPAs”) are the cornerstone upon which the project is built and operated.  PPAs are contracts through which the developer or ultimate owner of a project sells power generated by …