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Solar Tax Manual

Guide to Federal Tax Incentives for Solar Energy

SEIA members enjoy exclusive access to the SEIA Guide to Federal Tax Incentives for Solar Energy, a regularly updated resource to guide you and your customers through the federal tax benefits for solar. 

Highlights Include:
  • Guidance from the U.S. Treasury on calculating the cost basis eligible for section 1603 payments for PV projects
  • Rules for satisfying the 5% safe harbor provision for 1603 payments and grandfathering transferred equipment
  • Expiration of 100% bonus depreciation and transition to 50% bonus depreciation for property placed in service in 2012
  • Clarification on IRS rulings involving ITC-eligible equipment
  • Additional information on federal renewable energy financing programs

SEIA’s Guide is authored by Keith Martin, a partner at the law firm of Chadbourne & Parke LLP. 

The latest edition, Version 6.0, was released April 5, 2012.
 
NOTE:
This document is only to be used by SEIA member companies in agreements to which they are a party. Dissemination to clients, partners or other third parties for use in arrangements to which the SEIA member is not a party is forbidden. The documents and descriptions linked to or provided on this page are provided for informational purposes only and do not constitute legal advice. Consult with legal, tax and accounting professionals before using the information and documents provided on this page. The documents should not be construed as legal advice for any particular facts or circumstances.
 
These documents and descriptions were prepared as the result of work sponsored by SEIA. They do not necessarily represent the views of SEIA or its employees or members. SEIA, its employees, contractors and subcontractors make no warranty, express or implied, and assume no legal liability, for the documents and descriptions.
 

 

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