Alta Wind on Remand: A Practical Framework for ITC Eligible Basis After the July 8, 2026 Trial Order

Alta Wind on Remand: A Practical Framework for ITC Eligible Basis After the July 8, 2026 Trial Order

Alta Wind on Remand: ITC Eligible Basis After the 2026 Order

By Josh Howes 1. Executive summary The U.S. Court of Federal Claims’ July 2026 trial order in Alta Wind I Owner Lessor C, et al. v. United States is already being characterized as a victory for cost-based renewable-energy valuation and a rejection of purchase-price or income-based basis. That description is directionally understandable but legally incomplete. … Read more

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