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ARTICLE · 18 AUGUST 2022

The Inflation Reduction Act, Solar And REITs

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The Inflation Reduction Act of 2022 (the "IRA"), which was signed into law on Tuesday, August 16, 2022, includes an investment of over $369 billion in energy security and climate change.

United StatesFinance and Banking
Jeffrey Davis
Jeffrey Davis
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The Inflation Reduction Act of 2022 (the "IRA"), which was signed into law on Tuesday, August 16, 2022, includes an investment of over $369 billion in energy security and climate change. There has been a lot of discussion about the extension of the investment tax credit ("ITC") for solar and the provision that allows the transfer of the ITC. However, there has not been a lot of discussion about a subtle change that could benefit a real estate investment trust ("REIT") interested in owning a distributed solar facility. Read about it in this Mayer Brown Legal Update.

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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