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The client alert is a brief summary of certain provisions of the "Tax Cuts and Jobs Act" (the "Conference Agreement") released by Republicans in the House and Senate that will impact taxpayers in the renewable energy industry. In sum, the Conference Agreement bears good news for renewables, particularly as it retains existing rules on tax credits applicable to the renewables industry, and it also significantly curtails the negative impact that the "base erosion anti-abuse tax" initially proposed by the Senate (as described below) would have had on tax equity transactions.

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