from the United States Court of Federal Claims in No.
1:15-cv-00355-LKG, Judge Lydia Kay Griggsby.
Stouck, Greenberg Traurig LLP, Washington, DC, argued for
plaintiff-appellant. Also represented by Pamela J. Marple,
Michael J. Schaengold.
M. Weiner, Tax Division, United States Department of Justice,
Washington, DC, argued for defendant-appellee. Also
represented by Bruce R. Ellisen, Richard E. Zuckerman.
Newman, Linn, and Wallach, Circuit Judges.
Virginia Corporation ("WestRock") appeals a
decision of the United States Court of Federal Claims
("Claims Court") affirming the Department of the
Treasury's award of a cash grant to WestRock in an amount
that WestRock contends is less than the grant amount required
under Section 1603 of the American Recovery and Reinvestment
Act of 2009 ("Section 1603"). WestRock
Va. Corp. v. United States, 136 Fed.Cl. 267 (2018).
Because the Claims Court correctly determined that the amount
of Treasury's grant award was consistent with Section
1603, we affirm.
2009, President Obama signed the American Recovery and
Reinvestment Act ("Recovery Act") into law to
encourage investments in clean energy property. Pub. L. No.
111-5, 123 Stat 115, 115-16 ("The purposes of this Act
include . . . invest[ing] in transportation, environmental
protection, and other infrastructure that will provide
long-term economic benefits."). At the time of
enactment, Section 48 of the Internal Revenue Code
("IRC" or "Code") already encouraged such
investments by providing lump sum, investment tax credits for
certain qualifying property. But, because tax
credits are beneficial only if one is already
generating income, Congress enacted Section 1603 of the
Recovery Act to create an alternate program that provides
cash grants in lieu of a tax credit to investors for
certain qualifying investments. See H.R. Rep. No.
111-16 at 620- 21 ("It is intended that the grant
provision mimic the operation of the credit under [IRC]
section 48."). Section 1603, which is administered by
Treasury, recites, in relevant part:
SEC. 1603. GRANTS FOR SPECIFIED ENERGY PROPERTY IN LIEU OF
(a) IN GENERAL.-Upon application, the Secretary of the
Treasury shall, subject to the requirements of this section,
provide a grant to each person who places in service
specified energy property to reimburse such person for a
portion of the expense of such property as provided in
(1)IN GENERAL.-The amount of the grant under subsection (a)
with respect to any specified energy property shall be the