RP1 Fuel Cell, LLC v. United States

American Recovery and Reinvestment Tax Act; Section 1603; Internal Revenue Code §§ 45, 48; Fuel Cell Power Plant; Gas Conditioning Equipment; Trash Facility; Municipal Solid Waste.

OPINION

HORN, J.

Plaintiffs RP1 Fuel Cell, LLC (RP1), and UTS SJ-1, LLC (SJ-1) have brought suit against the United States alleging they are entitled to “payment of the cash grant amounts mandated by section 1603 of the American Recovery and Reinvestment Tax Act of 2009,” Pub.L. No. 111-5, Div. B, tit. I, § 1603, 123 Stat. 115, 364-66 (2009) (ARR-TA, § 1603, or Section 1603). Under the Section 1603 program, the…