March 03, 2021

Waste Energy Recovery Property Eligible for Investment Tax Credit

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The second US stimulus bill, signed on December 27, 2020, included an amendment to Section 48 of the Internal Revenue Code that expands the existing investment tax credit (“ITC”) program to include waste energy recovery property, allowing certain waste heat to power projects to be eligible for ITCs. This Legal Update provides further detail.  Read about it in this Mayer Brown Legal Update.

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