Heather Cooper
Subscribe to Heather Cooper's PostsHeather Cooper works on federal income tax matters, with a focus on energy tax issues. She represents clients in restructurings, mergers and acquisitions, and other transactional energy related matters. Heather's national practice includes advising on all aspects of renewable energy transactions such as solar and wind projects. She provides advice on tax equity structures, refinancings, acquisitions and dispositions, restructurings and workouts. Read Heather Cooper's full bio.
IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects
By McDermott Will & Emery, Heather Cooper and Philip Tingle on Mar 23, 2015
Posted In Renewables, Tax
The Internal Revenue Service issued Notice 2015-25 on March 11, 2015, to provide further guidance on meeting the beginning of construction requirements for wind and other qualified facilities. The Notice extends the date by which a facility can meet the beginning of construction deadline to correspond with the extension of Code Section 45 passed by...
Continue Reading
Key Energy-Related Tax Provisions in the 2016 Budget Proposal
By McDermott Will & Emery, Heather Cooper and Philip Tingle on Feb 24, 2015
Posted In Renewables, Tax
President Obama’s recently released budget proposal for the 2016 fiscal year repeats many of his past energy-related tax proposals, including a permanent extension of the renewable energy production tax credit and a provision making it refundable. Making the production tax credit permanent and refundable signals the administration’s continued strong support for renewable energy. This Special...
Continue Reading
Senate Approves Energy Tax Extenders
By Heather Cooper on Dec 18, 2014
Posted In Renewables, Tax, U.S. Congress
On Tuesday, December 16, 2014, the U.S. Senate passed the tax extenders bill by a vote of 76-16, extending a number of energy tax incentives through the end of the year. The Senate’s passage of H.R. 5771 followed the U.S. House of Representatives’ (House) approval earlier this month (see our post on December 8), and...
Continue Reading
House Approves Energy Tax Extenders
By Heather Cooper on Dec 8, 2014
Posted In Renewables, Tax, U.S. Congress
Last week, the U.S. House of Representatives (House) overwhelming approved a $42 billion tax extenders bill. The bill, H.R. 5771, includes extensions of nearly $10 billion in energy tax incentives through the end of 2014. But by failing to extend the tax incentives beyond the end of this year, the House bill has been criticized...
Continue Reading
