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IRS Issues Final Regulations on Energy Property and Rules Applicable to Energy Credit Under Section 48

On December 4, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) released final regulations providing further guidance in determining whether property is energy property and eligible for the Investment...more

Treasury and IRS Release Further Guidance on Energy Community Enhancements Under IRA

On March 22, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2024-30, which modifies prior guidance on the energy community enhancements. It further clarifies (a) when offshore...more

IRS Issues Proposed Regulations on Clean Hydrogen Tax Credits

The IRS and the Treasury Department issued proposed regulations on December 26, 2023 (Proposed Regulations), providing guidance on the clean hydrogen production tax credit under Section 45V (Hydrogen PTC) and the investment...more

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