Legal factors affecting the financing of small scale hydroelectric projects

Technical Report · Thu Sep 01 00:00:00 EDT 1983

DOI:https://doi.org/10.2172/5192407· OSTI ID:5192407

Wilson, W. H.; Ringo, M. J.; Forgione, N.

An introduction to the major business organizational options open to small-scale hydroelectric (SSH) projects is given. The major federal income tax treatments of these options are compared. Significant general federal income tax factors affecting SSH projects are reintroduced and explained. Some of the special federal income tax problem areas in SSH development are isolated. Tax benefit flow through or transfer mechanisms are discussed. Tax exempt financing opportunities for private SSH projects are reviewed. (MHR)

• Research Organization: Franklin Pierce Law Center, Concord, NH (USA). Energy Law Inst.
• DOE Contract Number: AC07-78RA04934
• OSTI ID: 5192407
• Report Number(s): DOE/RA/04934-T34; ON: DE84008267
• Country of Publication: United States
• Language: English

Related Subjects

13 HYDRO ENERGY
130500* -- Hydro Energy-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
299003 -- Energy Planning & Policy-- Unconventional Sources & Power Generation-- Other-- (-1989)
CAPITAL
FINANCING
HYDROELECTRIC POWER PLANTS
LEGAL ASPECTS
POWER PLANTS
SMALL-SCALE HYDROELECTRIC POWER PLANTS
TAX CREDITS
TAXES