Jeffrey McMillen

Akin Gump Strauss Hauer & Feld LLP

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Latest Posts › Internal Revenue Code (IRC)

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New BOC Guidance Released

On August 15, 2025, the IRS released new beginning of construction (BOC) guidance for solar and wind facilities claiming production and investment tax credits under sections 45Y and 48E of the Internal Revenue Code in IRS...more

8/18/2025 / Energy Tax Incentives , Executive Orders , Internal Revenue Code (IRC) , Investment Tax Credits , IRS , New Guidance , Production Tax Credit , Renewable Energy , Solar Energy , Wind Power

Significant Cuts to IRA Clean Energy Tax Credits Included in Enacted Reconciliation Bill

President Trump signed the “One, Big, Beautiful Bill Act” (the “OBBB”) into law on July 4, 2025. Congress passed the legislation using the budget reconciliation process to avoid the 60-vote Senate filibuster. In addition to...more

7/9/2025 / Clean Energy , Energy Tax Incentives , Executive Orders , Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , New Legislation , Renewable Energy , Tax Credits , Trump Administration , U.S. Treasury

IRS Publishes Initial Guidance on Section 48C(e) Advanced Energy Project Tax Credit

The Internal Revenue Service (IRS) released its initial guidance (the Advanced Energy Project (AEP) Notice, Notice 2023-18) establishing procedures for taking advantage of the renewed and expanded qualifying advanced energy...more

2/23/2023 / Energy Sector , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Credits , Tax Liability , Tax Planning

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