How Brown is Brown Enough? An Update on the IRA ITC Adder for Brownfield Sites
Law and Environment
FEBRUARY 12, 2024
Since enactment, the IRS has issued three guidance documents concerning the definition of an “energy community”, IRS Notice 2023-29 , IRS Notice 2023-45 , and IRS Notice 2023-47. While these guidance documents included a range of useful information, most importantly they provided a number of “safe harbors”.
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