Tax Incentivized Transactions, Leasing & Energy

Support for federal tax incentives and the energy, sustainability, leasing, and natural resources industries

We’ve changed our name. Formerly Tax Credits & Energy Advisory Services, KPMG has updated the group’s name to Tax Incentivized Transactions, Leasing & Energy to reflect the full range of transactional tax services. We advise our clients on transactions involving qualified opportunity zones, leasing, research and development, energy and other tax credits, natural resources, and the many other tax incentives available at the federal level.

 

Part of the KPMG Washington National Tax practice, the Tax Incentivized Transactions, Leasing & Energy (TITLE) group assists clients and KPMG LLP (KPMG) professionals with transactions and issues relating both to federal tax incentives and to the energy, sustainability, leasing and natural resources industries. The group combines deep technical knowledge, practical industry experience, and an intimate understanding of legislative and administrative matters to help clients evaluate and structure opportunities, comply with complex rules, and work with the Internal Revenue Service (IRS) on rulings and audit matters.

How we can help

The group's services include:

  • Advising on the availability of tax incentives
  • Advising on tax incentive structures (including qualified opportunity funds, credit partnerships and leasing transactions)
  • Modeling tax incentives transactions to assist clients in understanding the after-tax economic returns of the deals
  • Identifying, quantifying, and documenting R&D credits for both current and prior tax years, uncovering new credit opportunities, enhancing the information gathering process to support the annual credit claims process, and identifying and mitigating risks related to underdocumented credit claims
  • Advising on QOZ inclusion events, tax credit recapture risk and related tax issues
  • Reviewing documents (including operating agreements, tax opinions, loan documents, and projections) and advising on tax-related issues
  • Issuing tax opinions
  • Preparing tax returns and schedules, performing compliance reviews, and providing IRS audit support
  • Providing due diligence services in connection with tax incentive investments
  • Assisting in obtaining rulings from the IRS on technical issues
  • Assisting clients in understanding the legislative and regulatory environment and the potential impact of law changes.

 

Learn more about our services

 

Additional resources

Articles

Credit articles

Tax Incentivized Projects in Qualified Opportunity Zones – Multiple Incentives that May Work Together to Boost Investments in Low Income Areas
March 23, 2020

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Government Accounting Office Recommends Ways to Strengthen the Low-Income Housing Credit Program
September 18, 2017

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Community Development Financial Institutions Fund Continues Robust New Markets Tax Credit Program
September 5, 2017

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Research Credit Made Permanent and New Potential Abilities to Use Credit to Offset AMT and Payroll Taxes
February 15, 2016

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The Agricultural Chemical Security Credit
May 4, 2015

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Offshore IDC: A Review of Past Issues and a Look at Emerging Issues
September 8, 2014

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IRS Notice 2014-46: New “Begin Construction” Guidance for Renewable Energy Projects
August 25, 2014

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IRS Published Rehabilitation Tax Credit Partnership Safe Harbor
July 21, 2014

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