other advanced energy property designed to reduce greenhouse gas emissions as determined by Treasury. The Inflation Reduction Act of 2022 (the Act) has been celebrated for its proposed extension and expansion of credits for renewable energy project developers. The notice also provides initial program guidance. President Biden has. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your Holland & Knight representative or other competent legal counsel. Page Last Reviewed or Updated: 13-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), News Releases for Frequently Asked Questions, Treasury Inspector General for Tax Administration, IRS and Treasury provide guidance on the Qualifying Advanced Energy Project Credit. endstream endobj 278 0 obj <. ISO/IEC 27001 services offered through Cadence Assurance LLC, a Moss Adams company. Bonus credits are available if projects are located in energy communities or meet domestic content requirements. "U{!DVDaxp{0q aHg`` The credit amount varies based on the component produced, which is outlined in the below table. The treasury and IRS intend to annually update the listing of MSA and Non-MSA that meet the fossil fuel unemployment requirement in May, with the first release in May 2023, which will apply to the period beginning January 1, 2023. Taxpayers may choose either the PTC under Section 45Y or the ITC under Section 48E, and power facility of any technology type may qualify for the credits if the facilitys carbon emissions are at or below zero. The Act substantially changes and expands existing federal income tax benefits for renewable energy, including the existing Section 45 production tax credit ("PTC") and Section 48 investment . Energy storage technology includes batteries, but it also applies more broadly to any energy storage technology that receives, stores and delivers energy for conversion to electricity, or to most technology that thermally stores energy (excluding swimming pools, combined heat and power systems, and building structural components). Stated differently, the earliest the credits would begin to phase out is 2034. However, there are also significant wins for US manufacturers of renewable energy technology. A new technology-neutral tax credit applies to projects placed in service in 2025 or later at the same rates, subject to a phasedown that starts in 2034 at the earliest. This took effect as soon as the law was signed. All rights reserved. Under previous law, industrial carbon capture or direct air capture facilities that begin construction by December 31, 2025, can qualify for the Section 45Q tax credit. Solar and wind facilities (and connected batteries) less than five MWac placed in service in 2023 and 2024 may qualify for an additional 10 percentage point bonus credit if located in a low-income neighborhood or on Tribal lands. No refundable credit will be permitted for projects that begin construction in 2026 or later if they do not satisfy the domestic-content requirements. ISO/IEC 27001 services offered through Moss Adams Certifications LLC. The Inflation Reduction Act creates a new . Section 48C offers a tax credit up to 30% on investments into production facilities. The maximum ITC value (30% bonus credit) will last until 2033, then drop to 75% of the maximum in 2034 (22.5% bonus credit), and to 50% of the maximum in 2035 (15% bonus credit). A manufacturing facility makes or processes raw materials into finished products (or accomplishes any intermediate stage in that process). 1818, 1921 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), added new section 48(e) to the Internal Revenue Code (Code) to increase the amount of the energy investment credit determined under section 48(a) (section 48 . To the extent a corporation is subject to the CAMT, the corporate tax may be reduced by tax credits under the Inflation Reduction Act provisions. re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials (as defined in Section 7002(a) of the Energy Act of 2020). Notice 2023-18 PDF establishes the section 48C (e) program to allocate $10 billion in credits ($4 billion of which may only be allocated to projects located in certain energy communities census tracts). Please see www.pwc.com/structure for further details. The IRS published Notice 2023-29 on April 4, 2023, suggesting regulations for certain clean energy projects to qualify for the energy community bonus credit under Internal Revenue Code (IRC) Section 45 for the production tax credit and IRC Section 48 for the investment tax credit, per the Inflation Reduction Act. Otherwise, the credit amount is 20% of the full credit. Eligible vehicles would have a battery capacity of not less than 15 kilowatt hours (seven kilowatt hours in the case of vehicles weighing less than 14,000 pounds) and be charged by an external source of electricity. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. The Treasury Department and the IRS on February 10 released guidance regarding the Inflation Reduction Act (IRA) provision to establish a program to allocate credits for qualified investments in eligible qualifying advanced energy projects (the Section 48C (e) program). This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Certain qualified solar and wind facilities with a maximum output of less than 5 MW may be eligible for an additional ITC. Many of the tax credits included in the legislation allow direct payments to be made in lieu of a reduction in tax liability ("direct pay") and/or an option to monetize the credits by transferring them to an entity with greater tax liability ("transferability"). By clicking "accept" you confirm that you have read and understand this notice. The number of people employed within the identified codes for each county in an MSA or Non-MSA is then divided by the total employment for such county, with the aggregate number used to determine if the fossil fuel threshold of 0.17% is met. In Notice 2022-61, the IRS provided the first guidance on how taxpayers may demonstrate they have achieved these objectives. Similarly, property is ineligible for the Section 45X (advanced manufacturing credit) if it is produced at a facility and the basis of any property included in such facility is taken into account for purposes of Section 48C. endstream endobj startxref If a taxpayer uses electricity produced from renewable resources to power a qualified clean hydrogen production facility, that taxpayer may be able to claim the clean hydrogen PTC in addition to tax credits on the renewable energy generation; however, a clean hydrogen PTC may not be claimed in conjunction with a Section 45Q tax credit. I agree to the terms and conditions of the Moss Adams privacy policy, Federal Tax Controversy & Dispute Resolution, State & Local Tax Controversy & Dispute Resolution, Employer credit for family and medical leave, Tax Incentives Energy Efficient Buildings, Fair Value & Financial Statement Reporting, Bank Secrecy Act and Antimoney Laundering, Operational Improvement & Performance Excellence, Provider Reimbursement Enterprise Services, NEW: Section 45Y technology-neutral production tax credit, NEW: Section 48E technology-neutral investment tax credit, NEW: Section 45U zero-emission nuclear production tax credit, Section 45Q carbon capture and sequestration (CCS) tax credit, NEW: Section 45V clean hydrogen tax credit, Section 30C alternative fuel refueling property tax credit, NEW: Section 45W qualified commercial clean vehicles tax credit, Section 48C advanced energy project tax credit, NEW: Section 45X advanced manufacturing production tax credit, Section 179D energy efficient commercial buildings tax deduction, Section 179D energy-efficient commercial building deduction, Inflation Reduction Act of 2022: An Overview of Tax Implications, Inflation Reduction Act Expands Section 179D Energy-Efficient Tax Incentives, Inflation Reduction Act Extends Section 45L New Energy-Efficient Home Credit. Observation: According to the Notice, applications will be considered as submitted on the last day of the applicable period, perhaps indicating that there would not be any advantage to submitting applications before the deadline. Compliance with prevailing wage and apprenticeship standards is demonstrated through recordkeeping. Specifically, the Act introduces a clean hydrogen production tax credit (PTC) and broadens the existing investment tax credit (ITC) in Section 48 of the Internal Revenue Code (Code) to apply to hydrogen projects and standalone hydrogen storage technology. Energy storage installations that are placed in service after Dec. 31, 2022, and begin construction prior to Jan. 1, 2025, are entitled to the existing ITC under Section 48(a). Please note that unsolicited emails and attached information sent to McGuireWoods or a firm attorney via this website do not create an attorney-client relationship. The Inflation Reduction Act, however, differs in some key respects from BBBA. Energy storage projects placed in service after Dec. 31, 2022, that satisfy a new domestic content requirement will be entitled to a 10% additional ITC (2% for base credit). This program renews and expands an investment tax credit initially included in the American Recovery and Reinvestment Act of 2009. They apply to qualifying property placed in service after December 31, 2022. An additional 10% increase in ITC also applies for small projects in low-income communities or Tribal lands, subject to the same 1.8 gigawatt annual capacity limitation. You can also see the most updated tax planning strategies related to these changes on our Tax Planning Resources page. After review of the full application, DOE will provide a recommendation and ranking only if it determines that the project has a reasonable expectation of commercial viability and merits a recommendation to the IRS. New Section 48E Applies ITC to Energy Storage Technology Through at Least 2033 Credits may be reallocated if any certification is later revoked for failure to place the project into service. These bonus credits are stackable; the total amount of ITC for a solar project may equal 50% or more, for example. The following clean fuel credits are new, expanded, or extended as part of the Inflation Reduction Act: The Inflation Reduction Act creates a new tax credit for the qualified production of clean hydrogen, known as the clean hydrogen PTC. Direct pay may be available to certain tax-exempt and governmental entities for other credits. A taxpayer may elect to claim the ITC in lieu of the clean hydrogen PTC. Further, if Treasury determines that a project for which a certification was granted has been placed in service at a location that is materially different than the location specified in the application for the project, the certification no longer will be valid. That being said, developers may consider starting construction before guidance is issued, to avoid having to comply with these requirements. The Section 48C credit was enacted by Section 1302(b) of the American Recovery and Reinvestment Act of 2009 (ARRA), to provide an allocated credit for qualified investments in qualifying advanced energy projects. IRA amended Section 48C by adding Section 48C(e) to the Code to extend the Section 48C credit and to provide an additional credit allocation of $10 billion. Section 13103 of Public Law 117-169, 136 Stat. The increased credit amount available for meeting the requirements of the energy community provisions is generally 10% for the production tax credit and up to 10 percentage points for the investment tax credit. These criteria will include selection criteria described in Section 48C(d)(3) and additional criteria that further the goals of the program. Additional guidance will specify priority technologies that would address these gaps, vulnerabilities and risks to relevant domestic supply chains. The new deduction is based on . 3. Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in credits for qualifying advanced energy projects, $4 billion of which must be allocated to projects located in energy communities. The IRA adds Section 48(a)(3)(A)(ix) to create an ITC for standalone energy storage technology with a minimum capacity of 5 kWh. Again, certain projects may receive 10% increases to their PTC and ITC rates if they comply with domestic content requirements or are constructed in energy communities. The total credit is limited to the extent of 75% of the taxpayer's net income tax that exceeds . Environmental, Social and Governance (ESG). Below is more information on how energy communities are determined for purposes of determining if the clean energy production or investment qualifies for the bonus credit. Please note that email communications to the firm through this website do not create an attorney-client relationship between you and the firm. Energy storage projects placed in service after Dec. 31, 2022, and located within an energy community will be entitled to a 10% additional ITC (2% for base credit). re-equips, expands, or establishes an industrial or manufacturing facility for the production or recycling of specified advanced energy property: re-equips any industrial or manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20% through the installation of low- or zero-carbon process heat systems; carbon capture, transport, utilization and storage systems; energy efficiency and reduction in waste from industrial processes; or any other industrial technology designed to reduce greenhouse gas emissions, as determined by Treasury); or. Taxpayers must apply for a certification of potentially qualified investments eligible for Section 48C credits. Sightline is a tax platform that makes the entire tax process more collaborative and insightful. %%EOF NEW: Section 45U Zero-Emission Nuclear Production Tax Credit. We may not respond to unsolicited emails and do not consider them or attached information confidential. Standalone energy storage property is also eligible for the full 30% ITC, and clean energy projects smaller than five MWac may include the cost of interconnection equipment in the base for determining the ITC. The amount treated as the qualified investment for all tax years with respect to any qualified advanced energy project must not exceed the amount designated by Treasury as eligible for the Section 48C credit. Thereafter, the ITC no longer will be available. The following energy generation tax credits are new, expanded, or extended as part of the Inflation Reduction Act: Under the previous law, the PTC provided a tax credit for electricity produced from certain renewable resources and sold to unrelated parties for the 10-year period after the property was placed in service. Energy Storage Credits for Homeowners The IRA extends and significantly modifies the federal tax credits available for wind energy projects. Section 4 of the Notice explains how taxpayers can meet the prevailing wage and apprenticeship requirements for a tax year and thereby be eligible to claim a credit equal to 30% of the taxpayers qualified investment for such year with respect to any qualified energy project instead of the base 6% credit. The act extends the biodiesel, renewable diesel, alternative fuels, alternative fuels mixtures and second-generation fuels tax credits through December 31, 2024. Each member firm is a separate legal entity. This In Focus summarizes the current renewable energy ITC and reviews its legislative history. Services from India provided by Moss Adams (India) LLP. Additional alerts will provide summaries of the IRA focused on credits for other clean energy technologies. Services from India provided by Moss Adams (India) LLP. . The IRS published Notice 2023-29 on April 4, 2023, suggesting regulations for certain clean energy projects to qualify for the energy community bonus credit under Internal Revenue Code (IRC) Section 45 for the production tax credit and IRC Section 48 for the investment tax credit, per the Inflation Reduction Act.. Guidance issued on Section 48C(e) advanced energy project credit. Energy storage projects (i) not in service prior to Jan. 1, 2022, and (ii) on which construction begins prior to Jan. 29, 2023 (60 days. Appendix B of the Notice provides additional details regarding the application process and the application evaluation information. The credits noted above are available at their full rates if specific wage and apprenticeship requirements are met. The Inflation Reduction Act Section 48 (e) offers new access to clean energy tax credits with an emphasis on reaching disadvantaged populations and communities with environmental justice concerns. If relevant wage rates have not been published, the taxpayer must affirmatively contact the DOL for a wage determination, providing the type of facility being constructed, location, proposed labor classifications, proposed prevailing wage rates, job descriptions and duties, and any rationale for the proposed classifications. The regulations suggested in Notice 2023-29 also apply to IRC Sections 45Y and 48E for technology-neutral clean energy projects beginning construction after December 31, 2024. If you have questions about this guidance or other concerns related to Credits & Incentives related to Renewable Energy, please contact your Moss Adams professional. Following submission of concept papers, DOE will rank the submissions and encourage or discourage each taxpayer from submitting a joint application for DOE recommendation and for Section 48C(e) certification (the Section 48C(e) application). 10% Adder for Domestic Content Notice 2023-29 provides guidance for meeting those requirements by examining when a project begins construction. Registration does not have to wait until the submission is ready, and submissions will not be accepted until the taxpayer is registered. More information can be found on the Inflation Reduction Act of 2022 page on IRS.gov. 26 U.S.C. The first notice establishes the expanded Qualifying Advanced Energy Project Credit program under Section 48C of the Internal Revenue Code. If a project begins construction in a qualifying energy community, it will be considered to be located in or placed in service within an energy community for the duration of the credit period. Like the BBBA, the Inflation Reduction Act generally extends existing incentives for clean energy at least at their highest rate. Section 48C(a) provides that the Section 48C credit for any tax year is an amount equal to a certain percentage of the qualified investment for such year with respect to any qualifying advanced energy project of the taxpayer. To achieve maximum benefits to strengthen U.S. industrial competitiveness and clean energy supply chains, as well as to promote high-quality jobs and community benefits, DOE may consider giving priority to qualifying advanced energy projects not eligible for support from other DOE financial assistance programs funded by the Infrastructure Investment and Jobs Act or IRA. Observation: Although offering insight into the application process and selection criteria, the Notice does not provide details about what should be included in the concept paper as well other essential information, such as the technical review criteria to be included in the final application. Before the enactment of the IRA, the Section 48 investment tax credit (ITC) did not apply to standalone energy storage projects. The Inflation Reduction Act provides a maximum allocation of $10 billion with respect to the advanced energy project credit and expands the definition to include a wide range of renewable energy equipment. This notice also provides the general rules for determining the section48C credit, definitions of qualifying advanced energy projects, and the procedures for allocating the credits. Standalone energy storage is not eligible for this credit, but energy storage installed in connection with wind and solar projects may be eligible. Notice 2023-18 establishes the program under Section 48C(e) to allocate $10 billion in credits ($4 billion of which may be allocated only to projects located in certain energy communities census tracts). Post-2024, the Inflation Reduction Act includes incentives for clean electricity production and investment, under an emissions-based framework thats neutral and flexible between clean energy technologies. A facility is only qualified for this purpose if it achieves certain minimum annual capture requirements, and these requirements vary by type of CCS facility. 355 0 obj <>stream An energy community is defined to include (i) a brownfield site; (ii) a census tract or any adjoining tract in which a coal mine closed after Dec. 31, 1999, or a coal-fired electric power plant was retired after Dec. 31, 2009; and (iii) an area that has (or, at any time during the period beginning after Dec. 31, 1999, had) significant employment or local tax revenue related to the extraction, processing, transport or storage of coal, oil or natural gas. The credit started to phase down for projects that began construction in 2017 and was completely phased out for projects that began construction after December 31, 2021. Copyright 19962023 Holland & Knight LLP. 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