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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

Energy Tax Credit Framework Undergoes Further Changes in Senate-Approved Version of OBBB Act

On July 1, 2025, the U.S. Senate passed its version of The One Big Beautiful Bill (OBBB) Act, the massive budget bill that contains significant provisions affecting tax credits for renewable energy project development. After...more

Understanding “Beginning of Construction” Provisions Within the One, Big, Beautiful Bill Framework

Under the Senate Finance Committee’s June 28th version of the One, Big, Beautiful Bill (the “Bill”), there are several limitations and requirements that would take effect based on the date a project begins construction. For...more

New Bill Language Released Over the Weekend Contains Entirely New Excise Tax on Wind and Solar Projects

Over the weekend, the Senate released a revised draft of the One Big Beautiful Bill Act, containing important revisions to clean energy tax credits and that, if passed, will impact the entire renewables industry. With this...more

Senate Version of One Big Beautiful Bill Act Clarifies Foreign Entity Restrictions on Renewable Energy Tax Credits

The Senate Finance Committee recently released its own draft of the “One Big Beautiful Bill Act” (the Bill) previously passed by the House as H.R. 1. Both the House and Senate versions of the Bill impose restrictions on...more

Senate Finance Committee Revises Energy Tax Credit Framework in Proposed Legislation

On June 16, 2025, the Senate Finance Committee released its version of the “One, Big Beautiful Bill” (OBBB) that would create a steep phase-out of renewable energy tax credits—notably, renewable energy companies would have to...more

Steep Phase-Out of Wind and Solar Tax Credits in Draft Bill Text Released by Senate Finance Committee

On June 16, 2025, the Senate Finance Committee released its version of the “One, Big Beautiful Bill” (OBBB) that would create a steep phase-out of renewable energy tax credits—notably, renewable energy companies would have to...more

Further Restrictions on IRA Renewable Energy Tax Credits Included in Draft Bill Passed by House

On May 22, 2025, the U.S. House of Representatives passed a new version of H.R. 1, “The One, Big, Beautiful Bill” that would effectively repeal the Inflation Reduction Act’s (IRA’s) clean energy tax credits almost...more

IRA’s Section 6418 Transferable Credits: Will They Be Expanded to Other Industries?

Lately, elected representatives on both sides of the aisle have been displaying an appetite for expanding transferable tax credits to a broader variety of industries. This is evidenced by the recent profusion of proposed...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

Interested in the 48C Energy Tax Credit But Missed the July 31st Deadline? You’re Not Out of Luck.

The Inflation Reduction Act (the “IRA”) provides funding for several tax credit incentives related to significant investments in energy projects. One of these credits is the section 48C investment tax credit (“48C Credit”),...more

IRS Releases Guidance on Domestic Content Bonus Credit Amounts

On May 12, 2023, in Notice 2023-38 (the “Notice”), the IRS published rules intended for inclusion in forthcoming regulations regarding domestic content bonus credit amounts. The Inflation Reduction Act of 2022 amended §§...more

House Narrowly Passes H.R. 2811 Targeting Energy-Related Tax Credits

In an effort to trade an increase in the debt ceiling for spending cuts, the Republican-controlled U.S. House of Representatives has narrowly passed H.R. 2811, dubbed the Limit, Save, Grow Act of 2023. The legislation seeks...more

GOP Seeks to Derail Biden's Climate Initiatives

Kevin McCarthy (R-CA), the Speaker of the U.S. House of Representatives, has introduced a debt limit plan that aims to cut government spending by $2.7 trillion over the next decade. The Republican plan specifically targets...more

A Guide to the Renewable Energy Provisions of the Inflation Reduction Act of 2022

On August 16, 2022, President Joseph Biden signed into law the Inflation Reduction Act of 2022 in what many have called the largest investment in climate change countermeasures in U.S. history....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

Direct Pay Proposals in the Build Back Better Act and Observations from Industry Insiders

Under current law, there are significant tax benefits for renewable energy projects in the United States. These benefits include nonrefundable ITC and PTC tax credits and depreciation deductions. ...more

Digging Deeper: Tax Considerations for Renewable Energy Projects

Tax considerations are one of the main drivers for renewable energy projects. This fall, Husch Blackwell’s Energy and Natural Resources team hosted a webinar that explored the available federal and state credits, abatements,...more

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