The US Court of Federal Claims awarded damages of more than $206 million to Plaintiffs/applicants in a case with respect to the cash grant under Section 1603 of the American Recovery and Reinvestment Act of 2009 (Public Law 111-5). In its opinion, which was unsealed on Monday, October 31, the court held that the US Department of the Treasury had underpaid the Section 1603 Grants arising from projects in the Alta Wind Energy Center because it had incorrectly reduced Plaintiffs’ eligible basis in the projects. In a separate case in the Section 1603 Grant context, the court awarded $450,000 to GUSC Energy, Inc. in connection with a combined heat and power biomass facility.
Gale E. Chan focuses her practice on federal and international tax matters involving partnerships, limited liability companies and corporations. Gale advises clients on energy tax issues, including advising on renewable energy projects and nuclear energy decommissioning, and state audit examinations involving challenges to complex partnerships and limited liability company structures. Read Gale Chan's full bio.