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One Big Beautiful Bill Act— Impact on Energy Tax Credits

The One Big Beautiful Bill Act (the “OBBBA”), which was passed on July 4, 2025, included several changes to the energy tax credits introduced and expanded by the Inflation Reduction Act of 2022 (the “IRA”). The key changes to...more

The One, Big, Beautiful Bill: Impact on Clean Energy Tax Credits

The One, Big, Beautiful Bill would significantly limit tax credits for clean energy and manufacturing introduced or expanded under the Inflation Reduction Act of 2022....more

Final Regulations Expand Access to "Direct Pay" Elections for Energy Credits

The U.S. Department of the Treasury and the Internal Revenue Service have issued final regulations allowing tax-exempt entities that are partners in clean energy projects to elect to receive energy tax credits in cash....more

Administration Finalizes Regulations on Clean Energy Tax Credit Transfers

The Department of Treasury and the Internal Revenue Service issued final regulations on requirements for taxpayers selling clean energy tax credits....more

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