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Expert Analysis

Incentivizing Renewable Energy With ARRA

Law360 (June 30, 2009, 12:00 AM EDT) -- The American Recovery and Reinvestment Act of 2009 expanded tax incentives for the renewable energy sector in several ways. One significant change allows taxpayers to elect the Code Section 48 investment tax credit (ITC) in lieu of the Code Section 45 production tax credit (PTC) with respect to qualifying renewable energy facilities....

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