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The One Big Beautiful Bill: Tax Provisions Impacting the Energy and Climate Solutions Sector

On July 4, 2025, President Trump signed H.R. 1, also known as the “One Big Beautiful Bill Act” (OBBB) into law. Initially approved by the U.S. House of Representatives on May 22, 2025, as described in our prior alert here,...more

Sustainability and ESG Advisory Practice Update, May 2025

We are pleased to share the May 2025 issue of Wilson Sonsini’s Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

The One Big Beautiful Bill: Tax Provisions Impacting the Energy and Climate Solutions Sector

On May 22, 2025, the U.S. House of Representatives approved H.R. 1, also known as the “One Big Beautiful Bill Act” (the House Bill).1 The House Bill will next be considered by the U.S. Senate, and the administration has set a...more

The One Big Beautiful Bill: Extending the TCJA and Curtailing the IRA

On May 22, 2025, the U.S. House of Representatives approved H.R. 1, also known as the “One Big Beautiful Bill Act” (the House Bill).1 The House Bill will next be considered by the U.S. Senate. The House Bill includes a number...more

Sustainability and ESG Advisory Practice Update, April 2025

We are pleased to share the April 2025 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, March 2025

We are pleased to share the March 2025 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, February 2025

We are pleased to share the February 2025 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, January 2025

We are pleased to share the January 2025 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Treasury and IRS Release Final Regulations for Tech-Neutral Clean Electricity Production and Investment Tax Credits

On January 7, 2025, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released Final Regulations (the Final Regulations) regarding clean electricity production tax credits and clean...more

Sustainability and ESG Advisory Practice Update, December 2024

We are pleased to share the December 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Treasury and IRS Release Final Regulations on Section 48 Investment Tax Credits

On December 4, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (the Final Regulations) regarding the investment tax credit (ITC) under Section 48 of the...more

Sustainability and ESG Advisory Practice Update, November 2024

We are pleased to share the November 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Treasury and IRS Release Final Regulations on Section 45X Advanced Manufacturing Credit

On October 24, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (the Final Regulations) regarding the advanced manufacturing production credit under Section...more

Sustainability and ESG Advisory Practice Update, October 2024

We are pleased to share the October 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, September 2024 Update

We are pleased to share the September 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and...more

Treasury and IRS Release Proposed Regulations for Low-Income Communities Bonus Program Under Section 48E

On August 30, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued a notice of proposed rulemaking (the Proposed Regulations) regarding the new clean electricity low-income...more

Sustainability and ESG Advisory Practice Update, August 2024

We are pleased to share the August 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, July 2024

We are pleased to share the July 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Claiming Tech-Neutral Clean Electricity Production and Investment Tax Credits Under the Inflation Reduction Act

On May 29, 2024, the U.S. Department of the Treasury and the Internal Revenue Service released long anticipated Proposed Regulations regarding clean electricity production tax credits and clean electricity investment tax...more

Sustainability and ESG Advisory Practice Update, June 2024

We are pleased to share the June 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Sustainability and ESG Advisory Practice Update, May 2024

We are pleased to share the May 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

Treasury and IRS Release New Safe Harbor Election for Domestic Content Bonus Credits

On May 16, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released Notice 2024-41 (the Notice), providing further guidance on domestic content bonus credit amounts applicable under...more

Treasury and IRS Release Final Regulations on Credit Transferability

On April 25, 2024, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (the Final Regulations) regarding the election to transfer energy tax credits under Section...more

DOE and IRS Set to Open Second and Potentially Final Round of Section 48C Qualifying Advanced Energy Project Credit Applications

On April 29, 2024, pursuant to Notice 2024-36, the Department of Energy (DOE) and Internal Revenue Service (IRS) announced that they plan to open the second, and potentially final, round of Section 48C(e) Qualifying Advanced...more

Sustainability and ESG Advisory Practice Update, April 2024

We are pleased to share the April 2024 issue of Wilson Sonsini's Sustainability and ESG Advisory Practice Update. Each issue combines news, key legal developments, and resources related to sustainability and environmental,...more

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