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IRS and Treasury Tighten Beginning-of-Construction Rules for Wind and Solar

On Aug. 15, the U.S. Treasury Department and the Internal Revenue Service (IRS) released IRS Notice 2025-42, narrowing the rules for what qualifies as “beginning of construction” (BOC) under the One Big Beautiful Bill Act...more

House Bill Accelerates Phaseout of Clean Energy Tax Credits and Restricts Leasing and Transferability

On May 22, 2025, the U.S. House of Representatives passed House Bill 1, officially titled the “One Big Beautiful Bill Act” (OBBBA). This budget reconciliation bill includes significant energy-related provisions that would...more

Treasury and IRS Finalize Clean Hydrogen Production Credit Regulations

The Inflation Reduction Act of 2022 added the Section 45V production tax credit for the production of clean hydrogen (Section 45V) to the Internal Revenue Code of 1986, as amended. Section 45V provides a credit against...more

Treasury and IRS Release Final Regulations on Section 45X Advanced Manufacturing Production Credit

The Inflation Reduction Act of 2022 added the Section 45X Advanced Manufacturing Production Credit (Section 45X) to the Internal Revenue Code of 1986, as amended. Section 45X provides a credit against federal income tax for...more

Treasury Issues Long-Awaited Wage and Apprenticeship Regulations for Energy Tax Credits

The Inflation Reduction Act of 2022 introduced significant changes to the renewable energy tax credit landscape. One of the most notable of these changes, in addition to the broader goals of combating climate change and...more

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