Recent Tax Law Changes Create New Opportunities for Leasing Wind Energy Property

    View Authors 28 February 2010

    By changing the structure of tax benefits associated with new wind energy property, recent amendments to federal income tax law make lease financing of wind energy property far more attractive than under prior law.  The substantial tax benefits will provide a source of equity for lessors, but they may not be sufficient to override some of the other factors that have kept equipment lessors away from wind energy projects.