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ITC and PTC Changes Under the Big Beautiful Bill Act

President Trump last week signed into law the One Big Beautiful Bill Act (the “Act”). The Act made a number of changes to the clean electricity production credit under Section 45Y of the Internal Revenue Code (the “PTC”), the...more

Executive Order on PTC and ITC Beginning of Construction

President Trump yesterday issued an executive order, “Ending Market Distorting Subsidies for Unreliable, Foreign Controlled Energy Sources” (the “Executive Order”), which could have a major impact on wind and solar energy...more

Key Provisions of the One Big Beautiful Bill (H.R.1) Related to Foreign Ownership and Foreign Supply (FEOC)

Applicable Limitations on Tax Credits under Sections 48E, 45Y, and 45X: The below summary describes provisions in the One Big Beautiful Bill that were passed by the House and are currently under consideration in the...more

IRS Releases Final Regulations Under Section 48 of the Code

The Internal Revenue Service (“IRS”) and Department of the Treasury last week released final regulations (the “Final Regulations”) relating to investment tax credits under Section 48 of the (the “ITC”) of the Internal Revenue...more

Made in the USA - IRA Tax Credits for Renewable Energy Component Manufacturers

The passage of the Inflation Reduction Act (IRA) this past August saw the introduction of a number of new and expanded tax credits aimed at onshoring American manufacturing...more

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