August 7, 2023

How the IRA Energy Community Bonus Can Work for You

Tax Notes
Amish Shah | Meaghan A. Colligan | Rachel T. Provencher | Mary Kate Nicholson

Tax attorneys Amish Shah, Meaghan Colligan, Rachel Provencher and Mary Kate Nicholson co-authored an article for Tax Notes explaining recently issued guidance on the Inflation Reduction Act's (IRA) energy community bonus. The article outlines how projects can qualify for the 10 percent bonus if partially located in an energy community through either a nameplate capacity or footprint test. The attorneys also discuss beginning of construction (BOC) considerations and timing challenges to ensure eligibility.

READ: How the IRA Energy Community Bonus Can Work for You (Subscription required)

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