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“One Big Beautiful Bill Act” signed into law: Clean energy credits and new FEOC/ Prohibited Foreign entity rules

On July 4, 2025, President Trump signed into law the One, Big, Beautiful Bill Act. The Act includes significant amendments to tax credits originally enacted and/or amended under the Inflation Reduction Act of 2022 (“IRA”)...more

Hogan Lovells 2024 Election Impact and Congressional Outlook Report

Former President Donald Trump has achieved a resounding and historic political comeback, reclaiming the White House four years after his 2020 defeat to President Joe Biden. Now set to serve as the 45th and 47th President,...more

The Energy Act of 2020 revitalizes and reforms the DOE Loan Guarantee Program

The US$900 billion COVID-19 relief bill signed into law in the waning days of 2020 includes the American Energy Act of 2020, a sweeping package of energy provisions that includes significant new government support for energy...more

Congress' year-end funding bill included extensions of tax credits for renewable energy, including wind, biofuels, and others

In a rare display of bipartisanship, both houses of Congress and President Trump were able to come to agreement in the waning hours of the 2019 congressional session to extend government funding for fiscal year 2020. Included...more

Sweeping U.S. Tax Bill Signed Into Law

The provisions of the new tax law – almost all of which go into effect on January 1, 2018 – represent the most significant revisions to the U.S. tax code that have occurred in 30 years. The Act makes sweeping and major...more

U.S. Tax Reform in Final Stretch

This past week, on 1 December, the Senate voted 51-49 to advance its version of U.S. tax reform legislation. This sets the stage for a conference committee process to occur over the next two weeks, in which the Senate and...more

U.S. Tax Reform Effort Moves Forward

On September 27, 2017, Republican leaders of the tax reform effort in the U.S. House of Representatives, the U.S. Senate, and the Trump Administration released a "Unified Framework for Fixing Our Broken Tax Code," providing...more

The U.S. Tax Reform and the Energy Sector

President Donald Trump and Republican Congressional leaders have promised a major reform to the U.S. tax code in 2017. This reform, if anything close to these promises, will have significant implications for the energy...more

U.S. Tax Reform – Border Adjustment Proposal: Current Status, and How Your Company May Be Affected

On 24 June 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a sweeping "Blueprint" proposal to reform the U.S. tax code. A critical component...more

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