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Distributed Energy Resources

Legal Implications of Community Solar Securities and Tax Law Implications

This report provides a general overview of federal and general state securities and tax law considerations that may apply to community solar projects. The report can help familiarize American Public Power Association members with these general principles in connection with any potential involvement, either direct or indirect, in a community solar project. This report does not purport to address every potential structure that could be implemented by a community solar project or a participating public power utility. While the report addresses state securities and tax laws from a general perspective, it does not address the law of any specific state.

This report does not constitute legal advice with respect to any specific matter or any specific transaction or possible structure. This report speaks to legal considerations and laws as of January 7, 2017.