The Clean Energy Investment Tax Credit (ITC): Direct Pay Claimants’ Race Against Time
ClimateChange-ClimateLaw
OCTOBER 16, 2023
If they can’t, they won’t be able to claim the ITC, even though it is notionally available until 2032. In short, that the IRA could have been better drafted does not mean that nontaxpayers shouldn’t take full advantage. There is a statutory waiver for instances where U.S.-produced
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