August 17, 2022
The Inflation Reduction Act, Solar and REITs
Generate PDF
To read complete article visit Tax Equity Times Blog

The Inflation Reduction Act of 2022 (the “IRA”), which was signed into law on Tuesday, August 16, 2022, includes an investment of over $369 billion in energy security and climate change. There has been a lot of discussion about the extension of the investment tax credit (“ITC”) for solar and the provision that allows the transfer of the ITC. However, there has not been a lot of discussion about a subtle change that could benefit a real estate investment trust (“REIT”) interested in owning a distributed solar facility. Read about it in this Mayer Brown Legal Update.