The American Taxpayer Relief Act of 2012 (the “2012 Tax Act”) extended the availability of certain U.S. federal tax incentives relevant to ongoing and future renewable energy projects. Signed by the President on January 2, 2013, the 2012 Tax Act postpones the expiration of several tax cuts and tax incentives, while also briefly postponing the effective date of, and otherwise adjusting, the automatic cuts to non-exempt federal spending known as “sequestration.” This memorandum summarizes the effects of the 2012 Tax Act on the renewable energy industry.View full memo, "Renewable Energy Tax Provisions in the American Taxpayer Relief Act of 2012"
