Comment from American Council on Renewable Energy (ACORE)

Summary: The American Council on Renewable Energy (ACORE), American Clean Power Association (ACP), and Solar Energy Industries Association (SEIA) are submitting joint comments regarding the Corporate Alternative Minimum Tax (CAMT). They argue that the proposed "bottom-up" calculation method for partnership income creates significant distortions and compliance burdens for clean energy tax equity investments, and they request the implementation of a "Top-Down Election" to ensure more accurate and efficient results.