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Expiration of the renewable energy production tax credit (PTC) at the end of 2013 and the anticipated step-down of the investment tax credit (ITC) from 30 percent to 10 percent after 2016 have set the stage for interesting changes in the renewable energy market, even while the fight to secure the future of these government incentives in discussions of potential tax reform remains in the national spotlight.

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This article first appeared in the June 2014, Volume V, Issue VI - Published by Novogradac & Company LLP © Novogradac & Company LLP 2014. All rights reserved. Notice pursuant to IRS regulations: Any U.S. federal tax advice contained in this article is not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties under the Internal Revenue Code; nor is any such advice intended to be used to support the promotion or marketing of a transaction. Any advice expressed in this article is limited to the federal tax issues addressed in it. Additional issues may exist outside the limited scope of any advice provided - any such advice does not consider or provide a conclusion with respect to any additional issues. Taxpayers contemplating undertaking a transaction should seek advice based on their particular circumstances. This editorial material is for informational purposes only and should not be construed otherwise. Advice and interpretation regarding property compliance or any other material covered in this article can only be obtained from your tax advisor. For further information visit www.novoco.com.