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FEOC Restrictions on Energy Tax Credits: An Update

On July 1, 2025, the U.S. Senate passed a version of the One Big Beautiful Bill Act that differed significantly from the version previously passed on May 22 by the U.S. House of Representatives as H.R. 1. Front of mind for...more

The Future of IRA Clean Energy Production and Investment Tax Credits Under Draft GOP Tax Legislation

On May 14, 2025, the Ways & Means Committee of the House of Representatives released much-anticipated draft tax legislation from committee markup. Although tax considerations are only one part of the so-called “Big Beautiful...more

Direct Pay: A Conversation with Shannon Maher Bañaga, Spokesperson, The Partnership for Clean Energy Investment

Direct pay proposals contained in the proposed Build Back Better Act promise to establish a system that would allow renewable energy developers to elect to receive ITC and PTC tax credits as a refundable credit....more

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