Investing in Renewable Energy Tax Credits Without Recaptures

While the risk of recapture of tax credits in the renewable energy market is a major concern to many investors, it is highly manageable.

Many clients have asked us about the prevalence of recapture, where an investor’s credit claim is invalidated due to an early disposition under I.R.C. §50 or is deemed partially or fully invalid retroactively due to the project not qualifying for the amount claimed or for the credit at all. Foss & Company, a tax credit syndicator for 40 years and counting, has analyzed investment tax credit (ITC) recapture data from the IRS and other important sources, ...