Once again the race is on to get new renewable energy projects under construction by year end. While the American Taxpayer Relief Act of 2012 ("ATRA") provided the long sought extension of the Production Tax Credit ("PTC") and Investment Tax Credit ("ITC") for certain renewable resources through 2013 (wind, biomass, geothermal, landfill gas, trash, hydropower and marine and hydrokinetic facilities), the extension comes with terms that present new challenges for developers.