ジャンプリンクテキスト
Shearman & Sterling’s Gillian Emmett Moldowan, Compensation, Governance & ERISA partner, and Judy Little, Capital Markets counsel, co-authored an article on clean energy tax credits, which was published in Law360.
The article says it is important for taxpayers that expect to begin construction on facilities on or after January 29, 2023 to be aware of new wage and apprenticeship regulations and ensure compliance programs are in place. The authors share that establishing compliance programs may require significant planning and, in certain instances, additional legal advice, particularly for taxpayers that do not have experience with the prevailing wage rates and government-registered apprenticeship systems. For those taxpayers seeking to establish that they “began construction” on a facility before January 29, 2023, it is critical to be in a position to provide evidence that these projects have begun in advance of the January 29, 2023, deadline.
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First appeared in Law360.
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