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Navigating the One Big Beautiful Bill Act: Critical Updates to Clean Energy Credits

President Donald J. Trump signed H.R. 1, the One Big Beautiful Bill Act (OBBBA), into law on 4 July 2025 in an afternoon signing ceremony at the White House (Pub. L. No. 119-21). Senate Majority Leader John Thune (R-SD)...more

Trump Administration Dials Up Deregulation

President Donald Trump has made reducing the size and scope of the federal government a central part of his second-term agenda. Toward that end, in recent days the Trump administration has taken aggressive steps toward...more

Tax Credit Revolution: US Treasury and IRS Propose Section 45V Hydrogen Production Tax Credit Regulations

Members of the K&L Gates Hydrogen, Power, Tax, and Tax Policy teams speak with Sandi Safro Osborn, Assistant General Counsel of the Edison Electric Institute, about the proposed regulations the Treasury Department and...more

US Treasury Department Releases Proposed Section 45V Hydrogen Tax Credit Regulations

On 22 December 2023, the US Treasury Department (Treasury) released the highly anticipated Proposed Regulations relating to the Clean Hydrogen Production Credit (hydrogen credit) under the US Internal Revenue Code of 1986, as...more

Treasury and IRS Propose Regulations for Inflation Reduction Act's Low-Income Communities Bonus Credit Program

On 1 June 2023, the US Department of the Treasury (Treasury) and Internal Revenue Service (IRS) issued a notice of proposed rulemaking (NOPR) regarding the Low-Income Communities Bonus Credit Program (Program) established...more

Domestic Content Guidance Offers Much Needed Answers but Also Raises Uncertainty about Qualification Requirements

Introduction - On 12 May 2023, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released guidance for the domestic content bonus credit under Sections 45, 45Y, 48, and 48E of the Internal...more

Welcome to the Tax Credit Revolution: New Opportunities for the Energy Industry in the Inflation Reduction Act

On 16 August 2022, President Joe Biden signed the Inflation Reduction Act of 2022 (IRA). While not as expansive as the Build Back Better Act, the IRA has the potential to dramatically accelerate the energy transition in the...more

U.S. Department of Energy and Capitol Hill Advance Hydrogen Priorities

As governments around the world continue to find ways to support the development and emergence of a hydrogen economy, to date the United States has trailed many other countries that have created national strategies and...more

Hydrogen Rising: U.S. Tax Incentives, Part 2: The View from Capitol Hill

K&L Gates’ government affairs counselor Mary Burke Baker talks with Hydrogen Rising co-host David Wochner about the current state of play on Capitol Hill regarding infrastructure and clean energy legislation, the politics of...more

The Service's CO-Balancing Act: Final Carbon Capture Credit Regulations Target Broad Taxpayer Implementation and Administrability

Amid the headline-grabbing events of 6 January 2021, the U.S. Department of Treasury released final regulations under Code1 Section 45Q. Code Section 45Q provides for a U.S. federal income tax credit at varying rates to...more

The Sun Also Rises: Congress Votes to Stimulate the Renewable Energy, Efficiency, Carbon Capture, and Storage Industries

On 21 December 2020, the shortest day of the year in North America, the U.S. Congress passed a historic stimulus package. Among its more than 5000 pages, the bill includes important, if not quite historic, clean...more

Winds of Change for Alternative Energy Tax Incentives in 2016

Congress has some unfinished business on alternative energy policy, which may provide unusual legislative opportunities in an election year. While tax credits for wind and solar power received long-term extensions in the...more

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