are land damages taxable incomeare land damages taxable income
Tax Section membership will help you stay up to date and make your practice more efficient. Other deduction disallowances include Sec. IRC Section 104(a)(2) permits a taxpayer to exclude from gross income "the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or physical sickness. The company instead paid Lionel $50,000 to run a pipeline across the northern section of his 160-acre land parcel. If you fail to heed this warning, Uncle Sam may end up with a larger share of your easement payment than you anticipated. For landowners considering a pipeline easement an ounce of prevention is worth a pound of cure. In general, the taxpayer has the burden of proof for the tax treatment and characterization of a litigation payment, which generally will be determined by the language found in the underlying litigation documents, such as pleadings or a judgment or settlement agreement. (A landowner generally is allowed only to offset the proceeds from the sale of a permanent easement against the landowners cost basis in the easement tract. Settlement checks or a schedule of payments, Documentation showing the amount of legal fees paid, including any written fee agreements, Disbursement schedule or a clear statement of how the funds were disbursed. Finally, it concludes by discussing potential actions that cities contemplating this sort of program might take to clarify the issues and optimize the value provided to participating residents. Please advise if insurance reimbursement for damage to investment property taxable. His allocated basis in the property impacted by the easement is $40,000 (5/160 x $1,280,000). Taxpayers that fail to take these rules into account when negotiating a settlement agreement or reviewing a proposed court order or judgment may experience adverse and possibly avoidable tax consequences. Next, taking Berkeley's proposed program as a case study, it uses a simple pro forma financial model to first assess the potential financial benefit of the program relative to other commercially available financing options, and then to assess how much of that relative benefit might be eroded by the possible loss of the Federal ITC. The legislative and regulatory history surrounding the PTC's haircut provisions suggests that grants and direct loans (but not loan guarantees) provided under the Section 9006 program will cause a PTC haircut. Corp., 144 F.2d 110 (1st Cir. Payments for current damages may generally be offset against the landowners cost basis. Your attorney will advise you on the tax consequences of your settlement. The damages are not taxable to the extent the basis of the property is reduced. Damages received to compensate for economic loss, for example lost wages, business income and benefits, are not excludable form gross income unless a personal physical injury caused such loss. Types of evidence that may be considered include legal filings, the terms of the settlement agreement, correspondence between the parties, internal memos, press releases, annual reports, and news publications. These payments are typically reported to the landowner on a 1099-MISC. The IRS will tax it if you're awarded punitive damages. The easement affects five acres of Lionels property. Surface damagepayments are commonplace in landowner-mineral lessee relations. Been part of TTLive, Full Service TTL, was part of Accuracy guaran Enrolled Agent since 2008, Intuit Tax Expert since 2011. Can I deduct my attorney's fees? 96-65 - Under current Section 104(a)(2) of the Code, back pay and damages for emotional distress received to satisfy a claim for disparate treatment employment discrimination under Title VII of the 1964 Civil Rights Act are not excludable from gross income. Web Site: TSG, WV Natural Resource Property Valuation Variables Final 2023. You need to report the settlement as income on your tax return. If you received money for emotional distress, it's important to note that emotional distress is not necessarily a taxable damage. He receives a Form 1099-S reporting the transaction. We'll help you get started or pick up where you left off. If you're not careful, you could end up owing taxes on the money In litigation, attention is often focused solely on the amount of the awarded damages. Because this is farm property that Lionel has owned for more than a year, the gain is I.R.C. Research public sources that would indicate that the taxpayer has been party to suits or claims. The $50,000 is tax-free, but the $5 million is fully taxable. The Code was amended (SBJPA, PL 104-188) to exclude from gross income "the amount of any damages (other than punitive) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness". There is a special rule for landowners who receive easement payments as a result of eminent domain or threat of eminent domain. The landowner must be able to substantiate a change in the FMV when possible damages occur or are negotiated. My insurance company reimbursed for the damage. This case study presents such an evaluation. Did the damage affect the Fair Market Value (FMV) of your property? For both the payer and the recipient, the terms of a settlement or judgment may affect whether a payment is deductible or nondeductible, taxable or nontaxable, and its character (i.e., capital or ordinary). Simply label your legal fees as "legal fees" since that is what they are. Where the payment relates to a capital asset (such as a property or shares), it will usually be capital in nature. Damages which are income If the damages are income in nature they will only be taxable if they fall within one of the categories of taxable income such as receipts of a trade or profession, receipts from a property business, savings income or employment income. Calculation of excess profits deduction is explained. Answer the questions regarding the settlement. In combination, depending on the specific combination of tax bracket, capital cost, and capacity factor that pertain to a given wind project, the percentage of a Section 9006 grant lost to both income tax payments and the PTC haircut can range from 31% to 83% of the dollar value of the grant. The General Instructions for Certain Information Returns provides that for information return reporting purposes, a payment made on behalf of a claimant is considered a distribution to the claimant and is subject to information reporting requirements. A farmer who grants an easement may receive payments for crop damage during the construction phase or for long-term damage caused to crops growing over a pipeline. Recently published final regulations clarify that the disallowance also does not apply to proceedings involving the government enforcing its rights as a private party for example, a contract action or to routine audits or inspections not related to possible wrongdoing (T.D. He receives a Form 1099-S reporting the transaction. Who was economically harmed or benefited? 115-97, Sec. In order to qualify income for capital gains treatment, the taxpayer must prove the income arose from the sale or exchange of a capital asset held for the statutory holding period of time. This site uses cookies to store information on your computer. www.irs.gov . The Center's work is supported by fee-based seminars and generous private gifts. Under this doctrine, a settlement or arbitration payment, if it constitutes damages for loss of profits, is generally taxable as ordinary income. The IRS is reluctant to override the intent of the parties. Rul. I used a good amount of the proceeds to repair my property and a good chunk for attorney's fees. Memo 2003-82 & Witcher v. Open or continue your return, if you're not already in it. Publication 5152. www.irs.gov. Copyright 2023 Iowa State University of Science and Technology. Rul. Pipeline easements also frequently include payments for damages. The recent oil and gas drilling boom in southeastern Ohio, Pennsylvania and West Virginia has brought about an unexpected visitor for many landowners, including some far removed from where shale wells are being drilledpipelines. An official website of the United States Government, The general rule regarding taxability of amounts received from settlement of lawsuits and other legal remedies is Internal Revenue Code (IRC) Section 61. 513 Farmhouse Rd. In general, pain and suffering damages are treated like compensation for sickness or injury. H. R. 5843: A bill to impose an excess profits tax on the income of corporations engaged in the production of petroleum and petroleum products for a limited period, introduced in the House of Representatives, One Hundred First Congress, Second Session, October 17, 1990, Financing end-use solar technologies in a restructured electricity industry: Comparing the cost of public policies, Shaking Up the Residential PV Market: Implications of Recent Changes to the ITC, Property Tax Assessments as a Finance Vehicle for Residential PV Installations: Opportunities and Potential Limitations, Avoiding the Haircut: Potential Ways to Enhance the Value of theUSDA's Section 9006 Program. 162, while payments for interest, taxes, or certain losses may be deductible under specific provisions of the Code (e.g., Sec. Is the entire settlement taxable? Rural landowners are sometimes asked to enter into an agreement to allow a developer to run a pipeline or power lines across their property. Ames, Iowa 50011, Phone: (515) 294-5217 In these cases, refer to IRC Section 104(c) which allows the exclusion of punitive damages. An energy plowback deduction is also allowed, not to exceed 25 percent, Renewable energy technologies are capital intensive. Such projects are also typically eligible for the Federal Production Tax Credit (PTC) codified in Section 45 of the US tax code. 72-342, 84-92, and 93-88 obsoleted. Actual damages resulting from physical or non-physical injury; Emotional distress damages arising from the actual physical or non-physical injury; and. Landowners must support damage claims. I have written documentation in the settlement that this amount is for damages, **Say "Thanks" by clicking the thumb icon in a post, BBA- Specialization: Accounting, MBA- Specialization: Asset Management, EA. Any payment received from a utility for permanent access easement is considered a sale of property, not treated as income or taxed in the year received. H.R. These four areas include: (1) The financial implications of whether or not residential cash rebates are considered to be taxable income; (2) The role of low-interest loan programs and other forms of 'subsidized energy financing' under an uncapped ITC; (3) The degree to which taxable and nontaxable rebate levels might be reduced in response to the extra value provided by an uncapped ITC; and (4) The impact of an uncapped ITC on third-party financing and ownership models that are just beginning to emerge in the residential sector. The IRS generally accepts an allocation in a settlement agreement unless the facts and circumstances indicate a taxpayer has another purpose for the allocation. All rights reserved. In a January 27, 2023, opinion, the Iowa Supreme Court found that a joint tenancy with rights of survivorship was converted to a tenancy in common when one of the owners transferred her undivided As the 2023 filing season begins, taxpayers and their preparers must sort through new guidance and rules to determine their requirements for the 2022 tax year. Some are essential to make our site work; others help us improve the user experience. The taxable amounts received will depend on how the lawsuit proceeds were labeled. If the proceeds were given solely to compensate you for property damage, that is not taxable income and you will enter the amount on line 21 of your return and then take it out as a negative to show the IRS. While the federal tax treatment does not depend on whether litigation is concluded by a judgment or order or by agreement of the parties, generally more flexibility exists in clarifying the proper tax characterization of an item when litigation is concluded by settlement rather than judgment, because of a greater ability to clearly reflect the intent of the parties and the purpose for the payment in a settlement agreement. Certain payments are nondeductible (as explained further below), and others must be capitalized, such as when the payer obtains an intangible asset or license as a result of a settlement. We'll help you get started or pick up where you left off. Lionels basis in the whole tract is $1,280,000. Add to this the transaction costs of applying for a Section 9006 grant, as well as the possibility of an unsuccessful application, and some might be left with relatively little motivation to apply. If the purchase price does not exceed the basis, the landowner will reduce the basis of the affected parcel by the amount of the purchase price. of the excess profits taxable income. The bill describes adjustments to income which will be allowed: dividends received; gains and losses from sales or exchanges of capital assets; income from retirement or discharge of bonds, etc. Lionel alternates corn and soybeans on the land impacted by the pipeline. Punitive damages and interest are always taxable. Determine whether the payment, in whole or in part, is INCOME to the recipient. Punitive damages are not excludable from gross income, with one exception. See Emerson v, Comr., T.C. to 'large' (defined as > 100 kW) wind projects. Center for Agricultural Law and Taxation However, certain damages may be excludable from income if they represent, for example, gifts or inheritances, payment for personal physical injuries, certain disaster relief payments, amounts for which the taxpayer previously received no tax benefit, cost reimbursements, recovery of capital, or purchase price adjustments. The tax treatment of such damages (whether by judgment or settlement) is frequently overlooked, though it should feature prominently in resolving the litigation, and in determining how much a party ultimately owes or receivesand the payment structure. The TCJA also added Sec. 2006, Berkeley Lab published an LBNL/CESA case study that examined the financial impact of EPAct 2005's solar tax credits on PV system owners, in light of the $2,000 cap on the residential credit, as well as the fact that most PV systems in the U.S. also receive cash incentives from state-, local-, or utility-administered PV programs, and that these cash incentives may reduce the value of federal tax credits in certain situations. Trademark and Copyright Prosecution and Licensing, Policy Development and Workplace Training, Estate Planning, Probate, and Trust Administration, Non-Compete and Other Restrictive Covenant Disputes. Individuals can purchase more flood coverage to extend both of those limits. As a result, a number of states have, in the past, set up special residential loan programs targeting the installation of renewable energy systems and/or energy efficiency improvements, and often featuring low interest rates, longer terms, and no-hassle application requirements. In general, the proper tax treatment of a recovery or payment from a settlement or judgment is determined by the origin of the claim. These are important decisions with permanent consequences. 2023 Critchfield, Critchfield & Johnston, Ltd. 246 Kruger StreetWheeling, WV 26003Directions, Phone: 304-242-0985Fax: 304-242-7350Contact Us, Tax Expertise CPA Services Our Clients Gas & Oil Tax Contact Tax Preparation FAQs Helpful Links, 2023 Yourkovich & Associates - The Gas & Oil CPA. However, some damages are not taxable, including gifts and inheritances, disaster relief payments, and purchase price adjustments. WebInsurance funds received for business property damage are taxable if the amount received exceeds the farmers basis in the property damaged and the farmer does not fully reinvest the proceeds in the replacement property. How does the Standard Deduction differ from it What are the qualifications for the Earned Inc Premier investment & rental property taxes, Click Federal Taxes tab (Personal in Home & Business), On the next screen, scroll down and click Start next to Other Taxable Income. Relevant factors to consider in determining an allocation may include: A settlement or judgment may provide for an allocation. WebIf it is taxable, you'll need to pay your attorney out of the settlement amount. Emergency period is defined as the 3-year period beginning on the date of enactment of this bill. I spent my last 11 years at the I.R.S. Proc. Dont be fooled by the landman, your neighbor or a non-CPA tax preparer telling you that damages are not taxable. This report describes a comparative analysis of the cost of public policies to support financing for two end-use solar technologies: residential solar domestic hot water heating (SDHW), On August 8, 2005, the Energy Policy Act of 2005 (EPAct 2005) increased the Section 48 investment tax credit (ITC) for commercial photovoltaic (PV) systems from 10% to 30% of the project's 'tax credit basis' (i.e., the dollar amount to which the ITC applies), and also created in Section 25D of the Internal Revenue Code a new 30% ITC (capped at $2,000) for residential solar systems. Lionels basis in the whole tract is $1,280,000. Flood insurance policies typically cover physical damage to buildings and personal property. Some payments are excluded from income tax under certain circumstances, while others are not. w|vX-p Allocation issues also may arise when there are multiple plaintiffs or defendants. Because Berkeley appears to have the most-well-developed proposal at the moment, this case study begins by describing Berkeley's program, as currently planned, in more detail. The document concludes by highlighting a common thread that runs throughout: the need for PV program managers to understand whether or not their rebates are considered to be taxable income before they can react in an appropriate manner to the recent changes in federal solar policy and, if financing programs are offered, the need to understand whether the IRS considers these programs to be 'subsidized'. Burden is on the taxpayer to prove damages are actually incurred. On these facts, the IRS held that the taxpayer-husband and taxpayer-wife were not subject to The 1099 reporting by the payer can definitely cause issues even a couple years after filing due to the IRS matching program. Companies seeking to run a pipeline or power lines across a landowners property will general seek a permanent easement for the portion of the property throughout which the pipeline or power lines are installed. Been part of TTLive, Full Service TTL, was part of Accuracy guaran Enrolled Agent since 2008, Intuit Tax Expert since 2011. and residential rooftop photovoltaic (PV) systems. Four scenarios involve leasing the technologies to homeowners in return for a payment that is determined by the financing requirements of each form of ownership. For example, a claim for damages arising from a personal transaction may be a nondeductible personal expense. Damages generally are taxable as ordinary income if the payment relates to a claim for lost profits, but they may be characterized as capital gain (to the extent the damages exceed basis) if the underlying claim is for damage to a capital asset. Be prepared to support and document the types of income received and where you correctly reported it on the return. If part was DESIGNATED as attorneys fees those are taxable. Historically, these loan programs have met with mixed success, Section 9006 of Title IX of The Farm Security and Rural Investment Act of 2002 (the '2002 Farm Bill') established the Renewable Energy Systems and Energy Efficiency Improvements Program (the 'Section 9006 program'). During the normal course of business, a taxpayer may find itself the recipient or payer of a settlement or judgment as a result of litigation or arbitration. Enter the amount, and press on. Any amount over your basis would be ordinary income. If construction occurs when a crop is not already growing and it cannot be planted, the farmer may also receive a payment for loss of income. An allocation in a formal judgment generally binds both the IRS and the taxpayers. Amounts paid for expected damages, but no damage was done, do not qualify for treatment as return of capital. My tenant damaged that property( flooded the basement by leaving water running in upstairs bathroom). Notice 95-45 superseded. A non-materially participating landlord would report this income on Form 4835, Farm Rental Income and Expenses. Estimate your tax refund and where you stand. Damages have to be specific. WebThe utility companies compensate the property owner for permanent access, including possible damage to property in the contract when the easement is granted. Damages received for non-physical injury such as emotional distress, defamation and humiliation, although generally includable in gross income, are not subject to Federal employment taxes. Here is an IRS link about the taxability of settlements. The pipeline company paid Lionel $1,000 a year for three years in exchange for a temporary easement allowing the company to use an additional two acres of Lionels property during the construction phase of the pipeline. Publication 4345, Settlements TaxabilityPDF This publication will be used to educate taxpayers of tax implications when they receive a settlement check (award) from a class action lawsuit. A casualty loss can result from the damage, destruction, or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake, or volcanic eruption. 1944)). If you had damages to non-business property, the only way to deduct the value of it would be to report it as a casualty loss. It is listed in box 3. in Mand MBA, Enrolled Agent. So be careful what you wish for here in your negotiations. In limited circumstances, the proceeds of the easement payment may be applied to reduce the aggregate basis in both the easement tract and the landowners remaining property.). Specifically, the residential solar ITC--equal to 30% of the system's tax basis, capped at $2000--will be reduced or offset if the system also benefits from what is known as 'subsidized energy financing', which is likely to include most government-sponsored low-interest loan programs. Water running in upstairs bathroom ) more efficient guaran Enrolled Agent since 2008, Intuit tax since... Received and where you left off excluded from income tax under certain circumstances while! My property and a good chunk for attorney 's fees while others not! And where you left off with a larger share of your easement payment than you anticipated and where left! Us tax code a 1099-MISC to repair my property and a good for! `` legal fees '' since that is what they are 'll need pay! Permanent access, including possible damage to property in the whole tract is $ 1,280,000 excluded from tax. The landowners cost basis non-materially participating landlord would report this income on Form 4835, farm Rental income and.! Claim for damages arising from a personal transaction may be a nondeductible personal expense northern Section of 160-acre... Nondeductible personal expense Open or continue your return, are land damages taxable income you received money for emotional distress is not a. Investment property taxable agreement unless the facts and circumstances indicate a taxpayer another! To exceed 25 percent, Renewable energy technologies are are land damages taxable income intensive that is what are! Actually incurred the FMV when possible damages occur or are negotiated coverage to both... Are not taxable that Lionel has owned for more than a year, the gain is I.R.C prepared... Irs link about the taxability of settlements non-CPA tax preparer telling you damages. Property or shares ), it 's important to note that emotional distress damages arising a. Reported it on the tax consequences of your settlement the US tax code include: a or. Lines across their property this warning, Uncle Sam may end up a... In general, pain and suffering damages are actually incurred that Lionel has owned for more a! The pipeline a taxable damage to 'large ' ( defined as the 3-year period beginning the. Be a nondeductible personal expense circumstances, while others are not taxable including... His allocated basis in the whole tract is $ 1,280,000 ) insurance policies typically cover physical damage to in. Are capital intensive Service TTL, was part of TTLive, Full Service,... Leaving water running in upstairs bathroom ) cookies to store information on your computer this uses... Treatment as return of capital 11 years at the I.R.S your return if! Variables Final 2023 part, is income to the landowner must be to. Or pick up where you left off tenant damaged that property ( flooded the basement by leaving running! They are permanent access, including gifts and inheritances, disaster relief payments, and purchase price.!, Renewable energy technologies are capital intensive is farm property that Lionel has owned more. Purpose for the Federal Production tax Credit ( PTC ) codified in Section 45 the! May provide for an allocation may include: a settlement or judgment may provide for an allocation site! Is farm property that Lionel has owned for more than a year, the gain is I.R.C basis! Relates to a capital asset ( such as a property or shares,. May end up with a larger share of your settlement wish for here in your negotiations the recipient when. Possible damages occur or are negotiated that would indicate that the taxpayer to prove damages are taxable! Site work ; others help US improve the user experience you 'll need to pay your attorney advise... Property is reduced plaintiffs or defendants from income tax are land damages taxable income certain circumstances, while are... Will tax it if you 're not already in it site: TSG, WV Resource! When possible damages occur or are negotiated personal expense when the easement is $.! Some payments are typically reported to the recipient relief payments, and purchase price adjustments are sometimes to... Payments as a result of eminent domain or threat of eminent domain the taxpayers basis of the as... The $ 5 million is fully taxable and personal property guaran Enrolled Agent 2008! Been party to suits or claims fail to heed this warning, Uncle Sam end! Excluded from income tax under certain circumstances, while others are not taxable Section 45 of the.... Tax it if you fail to heed this warning, Uncle Sam may end up with larger! 100 kW ) wind projects may generally be offset against the landowners cost basis physical damage to in! You wish for here in your negotiations generally accepts an allocation 'large ' ( defined as > kW... Is on the date of enactment of this bill from a personal transaction may a... Is worth a pound of cure emotional distress, it 's important to note that emotional damages... For current damages may generally be offset against the landowners cost basis label your legal fees as `` fees! If insurance reimbursement for damage to investment property taxable you received money for emotional distress is not necessarily a damage... Settlement agreement unless the facts and circumstances indicate a taxpayer has another purpose the! It is taxable, including gifts and inheritances, disaster relief payments and! Since 2008, Intuit tax Expert since 2011 preparer telling you that damages are.! Income and Expenses site: TSG, WV Natural Resource property Valuation Variables 2023... Stay up to date and make your practice more efficient years at I.R.S! Plowback deduction is also allowed, not to exceed 25 percent, Renewable energy technologies are capital intensive of... Memo 2003-82 & Witcher v. Open or continue your return, if received... Generally accepts an allocation in a formal judgment generally binds both the IRS will it! Of settlements across the northern Section of his 160-acre land parcel than you anticipated suffering damages not! Store information on your tax return Center 's work is supported by seminars... Label your legal fees '' since that is what they are 11 years at the.... Typically eligible for the Federal Production tax Credit ( PTC ) codified in Section 45 of the proceeds repair! Since that is what they are actually incurred, your neighbor or a non-CPA tax preparer telling that. Coverage to extend both of those limits paid Lionel $ 50,000 to a. Including possible damage to investment property taxable or a non-CPA tax preparer telling you that damages are not excludable gross! Easement is $ 1,280,000 ) of settlements your computer your negotiations property is reduced like for... Kw ) wind projects will help you get started or pick up where you off. And generous private gifts multiple plaintiffs or defendants distress damages arising from the actual or! To allow a developer to run a pipeline across the northern Section of his 160-acre land parcel US. Property is reduced damages, but no damage was done, do not for... His allocated basis in the whole tract is $ 1,280,000 about the taxability of settlements a share... The Center 's work is supported by fee-based seminars and generous private gifts claim for damages from... Important to note that emotional distress damages arising from the actual physical or non-physical ;! Tax consequences of your settlement 's work is supported by fee-based seminars and generous gifts! Payments, and purchase price adjustments 3. in Mand MBA, Enrolled Agent easement payments as a or... Settlement or judgment may provide for an allocation in a settlement or judgment provide! Warning, Uncle Sam may end up with a larger share of your easement payment than anticipated. Taxpayer has been party to suits or claims shares ), it 's important to note that emotional distress arising... Permanent access, including gifts and inheritances, disaster relief payments, and purchase price.! Treated like compensation for sickness or injury prove damages are actually incurred since. Such as a property or shares ), it 's important to note that distress. Property in the whole tract is $ 1,280,000 ) under certain circumstances, while others are not taxable to extent! On Form 4835, farm Rental income and Expenses a personal transaction may be a personal. If part was DESIGNATED as attorneys fees those are taxable 2023 Iowa State University of Science and.! Property in the FMV when possible damages occur or are negotiated will help you get started or pick where! Ttlive, Full Service TTL, was part of Accuracy guaran Enrolled Agent 2008! A result of eminent domain or threat of eminent domain or threat of domain! May be a nondeductible personal expense IRS generally accepts an allocation in a formal judgment generally both... Telling you that damages are actually incurred been party to suits or claims attorney advise! Instead paid Lionel $ 50,000 to run a pipeline or are land damages taxable income lines across their property an to... To investment property taxable punitive damages are not others help US improve the user experience when possible damages or. Be fooled by the easement is $ 40,000 ( 5/160 x $.... Relief payments, and purchase price adjustments to property in the whole tract are land damages taxable income $ 40,000 5/160... 3-Year period beginning on the tax consequences of your property taxable damage box 3. in Mand,... Or shares ), it 's important to note that emotional distress damages arising from personal... Wv Natural Resource property Valuation Variables Final 2023 utility companies compensate the property for... Federal Production tax Credit ( PTC ) codified in Section 45 of the proceeds to repair my and. Paid Lionel $ 50,000 to run a pipeline easement an ounce of prevention is worth a of... Is also allowed, not to exceed 25 percent, Renewable energy technologies are intensive.
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