2018 NC-478G Instructions for Investing in Renewable Energy Property DELAYED SUNSET. For most taxpayers, the credit for investing in renewable energy property was repealed effective for renewable energy property placed in service on or after January 1, 2016. Taxpayers that met the requirements of G.S. 105-129.16A(f) qualified for a one-year extension of the sunset date for renewable energy property placed in service before January 1, 2017. (For detailed information, see the “Important Notice” published by the Income Tax Division on September 29, 2015 available from the Department’s website.) Session Law 2017-57 provided an Alternate Delayed Sunset. The credit for investing in renewable energy property is repealed effective for renewable energy property utilizing renewable biomass resources placed in service on or after May 5, 2017. Files 2018_nc-478g_instructions_for_investing_in_renewable_energy_property.pdf 2017 NC-478G Instructions for Investing in Renewable Energy Property PDF • 116.95 KB - January 09, 2019 Corporate Income Tax, Franchise Tax, Individual Income Tax, Partnerships, Estates and Trusts (Fiduciary), Insurance Premium Tax
2018 NC-478G Instructions for Investing in Renewable Energy Property DELAYED SUNSET. For most taxpayers, the credit for investing in renewable energy property was repealed effective for renewable energy property placed in service on or after January 1, 2016. Taxpayers that met the requirements of G.S. 105-129.16A(f) qualified for a one-year extension of the sunset date for renewable energy property placed in service before January 1, 2017. (For detailed information, see the “Important Notice” published by the Income Tax Division on September 29, 2015 available from the Department’s website.) Session Law 2017-57 provided an Alternate Delayed Sunset. The credit for investing in renewable energy property is repealed effective for renewable energy property utilizing renewable biomass resources placed in service on or after May 5, 2017. Files 2018_nc-478g_instructions_for_investing_in_renewable_energy_property.pdf 2017 NC-478G Instructions for Investing in Renewable Energy Property PDF • 116.95 KB - January 09, 2019 Corporate Income Tax, Franchise Tax, Individual Income Tax, Partnerships, Estates and Trusts (Fiduciary), Insurance Premium Tax
2018_nc-478g_instructions_for_investing_in_renewable_energy_property.pdf 2017 NC-478G Instructions for Investing in Renewable Energy Property PDF • 116.95 KB - January 09, 2019 Corporate Income Tax, Franchise Tax, Individual Income Tax, Partnerships, Estates and Trusts (Fiduciary), Insurance Premium Tax