Hunton & Williams LLP lawyers have extensive experience in landfill gas transactions throughout the United States, including landfill gas transactions that qualify for Section 45 tax credits or Section 1603 cash grants. Our lawyers have worked with a wide range of clients in all aspects of these transactions, including performing comprehensive due diligence on more than 100 landfill gas facilities and sites, providing regulatory, tax, and project financing advice. Our lawyers also offer environmental advice pertaining to facility siting and operation, permitting, rulemaking, compliance and enforcement. We guide clients working through vulnerability assessments, legal contingency plans, and emergency planning associated with landfill gas facilities. We also handle creating and analyzing various structures for the purchase of facilities and the commercial arrangements for the projects. Our lawyers negotiate landfill gas rights agreements, leases, environmental indemnity agreements, and agreements for the purchase and sale of landfill gas for use in electric generation, industrial burner-tip applications, and gas pipeline distribution. In addition, we represent clients in tax audits and federal and state legislative matters regarding landfill gas and before federal, state and local agencies.
Our lawyers have obtained several private letter rulings from the Internal Revenue Service on tax credits for landfill gas, including seminal rulings on a number of fundamental issues related to qualification for the credit. In addition, our lawyers have worked with members of Congress, the Department of the Treasury, and the IRS to assist clients in clarifying and interpreting Section 45 requirements. Our lawyers were active in the successful efforts to extend the Section 45 tax credit for landfill gas facilities and a technical correction to section 45 to clarify the facilities that will qualify for the tax credit.