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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 industrial or direct air capture facility, the construction of which began before January 1, 2024.
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In a May 21 letter to Treasury Secretary Steven Mnuchin, three Republican senators—Senator Lisa Murkowski (R-AK), Senator Susan M. Collins (R-ME), and Senator Thom Tillis (R-NC)—have requested that Treasury modify existing Internal Revenue Service (“IRS”) guidance on “start of construction” to provide production tax credit (“PTC”) and investment tax credit (“ITC”) relief to wind and solar projects affected by COVID-19 related disruptions.
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Energy & Sustainability Connections Newsletter – August 2019

August 13, 2019 | Article | By Thomas R. Burton, III, Sahir Surmeli

This issue includes a feature on New York’s offshore wind energy deal, a podcast discussion with Solstice co-founders Steph Speirs and Sandhya Murali, recent energy-related M&A activity, energy updates from Washington, and upcoming events.
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In this episode of MintzEdge’s From the Edge podcast, corporate attorney Ben Stone speaks with Steph Speirs and Sandhya Murali, co-founders of Solstice, about their journey starting and scaling a dynamic start-up that aims to make solar energy accessible for everyone in the United States.
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Mintz Continues to Expand Project Development & Finance Team

June 7, 2019 | Article | By Thomas R. Burton, III, Sahir Surmeli

Mintz Continues to Expand Project Development & Finance Team
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In this four-part series, we explore how to value and diligence a solar development pipeline in commercial and industrial (C&I) and utility scale contexts. This is the fourth installment of the series.
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In this four-part series, we explore how to value and diligence a solar development pipeline in commercial and industrial (C&I) and utility scale contexts. This is the third installment of the series.
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In this four-part series, we explore how to value and diligence a solar development pipeline in commercial and industrial (C&I) and utility scale contexts. This is the second installment of the series.
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In this four-part series, we explore how to value and diligence a solar development pipeline in commercial and industrial (C&I) and utility scale contexts. This is the first installment of the series.
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