Yesterday, March 5, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released final regulations for their elective pay program, which allows many non-taxpayers, including local governments and their agencies and instrumentalities, to recoup the value of certain climate and clean energy tax credits as […]
Amy Turner
19 posts
Last month, the Fordham Urban Law Journal published a paper I wrote titled The Legal Case for Equity in Local Climate Action Planning. In the last several years, cities’ climate action plans, or CAPs, have increasingly incorporated equity and justice objectives and metrics alongside more traditional greenhouse gas reduction measures […]
Last week, the New York State Supreme Court for New York County dismissed Glen Oaks Village Owners v. City of New York, a 2022 lawsuit brought by a group of cooperative apartment and other building owners seeking to invalidate Local Law 97 of 2019, New York City’s building performance standard […]
The Inflation Reduction Act (IRA) is chock-full of tax incentives for climate and clean energy projects. This year, 2023, marks the first tax year in U.S. history during which entities that do not have federal tax liability – including local and state governments and agencies, nonprofit organizations, tribes and municipal […]
On June 14, 2023, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued temporary and proposed rules for the “direct pay” mechanism enabled by the 2022 Inflation Reduction Act (IRA) and codified under Section 6417 of the Internal Revenue Code. Direct pay – which is already in effect […]
In the nine months since President Biden signed the Inflation Reduction Act (IRA) into law, much has been made of the law’s potential to fund, support, and catalyze local climate action (including by me). The IRA promises to be transformative for climate action at the local level and beyond. Still, […]
On Monday, April 17, 2023, the U.S. Court of Appeals for the Ninth Circuit handed down a decision in California Restaurant Association v. City of Berkeley. The court overturned a District Court ruling to invalidate a Berkeley, California, prohibition on natural gas infrastructure in newly-constructed buildings. Berkeley’s so-called “natural gas […]
This week, the U.S. Environmental Protection Agency (EPA) released preliminary program design details for the Greenhouse Gas Reduction Fund (GGRF) established by Section 60103 of the 2022 Inflation Reduction Act (IRA). Specifically, the EPA published two “assistance listings” designed to help potential applicants identify funding opportunities. The publication stops short […]