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 […]
Cities & Local Governments
19 posts
Building codes have a major influence on how local governments respond to climate change. They prescribe enforceable requirements for the materials that buildings are made of, for how living and working spaces are designed, and critically, for what kinds of environmental possibilities new buildings must be prepared to accommodate. For […]
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 […]
By opening up new tax credits for tax-exempt entities, the Inflation Reduction Act (IRA) provides a vehicle to fund smart surface projects while increasing solar electricity generation. Smart surfaces are ones that combat the effects of excessive sunlight, rainfall, and heat, especially in the urban heat islands, that pose particular […]
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, […]