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Congress Phases Out Energy Tax Credits

On July 3, 2025, Congress approved a version of the “One Big Beautiful Bill Act” (the Bill), which significantly impacts the energy tax credits enacted under the Inflation Reduction Act of 2022 (IRA). President Trump held a...more

New Guidance for Clean Electricity Low-Income Communities Bonus Program

The U.S. Department of the Treasury recently issued proposed regulations to implement the Clean Electricity Low-Income Communities Bonus Program, which was created under the Inflation Reduction Act to incentivize clean energy...more

Will Treasury Use Energy Tax Credits to Assist PFAS-Impacted Communities?

Proposed tax regulations to be released this year may clarify whether agricultural land contaminated with per- and polyfluoroalkyl substances (PFAS) qualify for a federal tax credit that would incentivize renewable energy...more

Energy Tax Credits – Final Regulations on Transferability and Guidance on Domestic Content

The Treasury Department and IRS recently issued final regulations on the transfer of certain credits to implement the transferability provisions of the Inflation Reduction Act (IRA), which take effect on July 1, 2024....more

Treasury Issues Long-Awaited Guidance on Transferability and Direct Pay Provisions of IRA

The U.S. Department of the Treasury recently issued its long-awaited guidance on two cash monetization options available for renewable energy projects under the Inflation Reduction Act of 2022 (IRA or Act) – Transferability...more

Relief Arrives for Renewable Energy Industry - Inflation Reduction Act of 2022

On August 12, 2022, Congress passed the Inflation Reduction Act of 2022 (“Act” or “IRA”), a $400 billion legislative package containing significant tax and other government incentives for the energy industry, in particular...more

IRS Extends Production Tax Credit/Investment Tax Credit Safe Harbors

On May 27, 2020, the IRS issued Notice 2020-41, which responds to industry-wide supply chain disruptions due to the COVID-19 pandemic by giving renewable energy developers additional time to complete their projects. Most...more

Renewable Energy Tax Credit Extensions

In a major victory for the renewable energy industry, Congress recently passed, and the President signed into law, two significant pieces of tax legislation, the Protecting Americans from Tax Hikes (PATH) Act and the...more

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