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Tax Bill Enacted on July 4, 2025 Contains Scaled-back Renewable Energy Provisions

On July 4, 2025, President Donald Trump signed the One Big, Beautiful Bill Act into law, which scales back renewable energy tax provisions. The final bill did, however, contain more favorable renewable energy tax provisions...more

Senate and House Pass BBB With Favorable Renewable Energy Credit Provisions, Bill Awaits Trump’s Signature

On July 3, 2025, after a tumultuous week, the Senate and House passed a version of the One Big, Beautiful Bill Act that contains the most favorable renewable energy credit provisions in any iteration of the bill....more

Senate Version of BBB Would Extend Runway for Renewable Energy Tax Credits, Preserve Transferability

On June 16, 2025, the Senate Finance Committee released the text of its version of the “One Big, Beautiful Bill Act,” which would phase out the investment tax credit (ITC) under Section 48E and production tax credit (PTC)...more

Recent Budget Developments: The Recissions Process And Upcoming Legislation

On May 29, 2025, President Trump sent a $9.4 billion rescissions request to Congress, which House Majority Leader introduced as H.R. 4. This package would cancel funding for the U.S. Agency for International Development, U.S....more

One Big Beautiful Bill Act Provision Would Modify “Endowment Tax” Paid by Certain Private Colleges and Universities

The One Big Beautiful Bill Act (OBBBA), as passed by the House of Representatives on May 22, 2025, contains a provision that would modify the excise tax paid by certain private colleges and universities on net investment...more

What’s New In Digital Asset Policy?

The GENIUS Act: Regulatory Framework for Stablecoins - On May 20, 2025, the Senate cleared procedural obstacles to consider the GENIUS Act on the Senate floor. Originally introduced on Feb. 4, by Senator Bill Hagerty,...more

Federal Court Strikes Down Two Key Tariffs, Appeal Pending

On May 28, 2025, the U.S. Court of International Trade declared key tariffs implemented by the Trump administration under the International Emergency Economic Powers Act (IEEPA) unconstitutional. The ruling directly impacts...more

House Budget Reconciliation Package Passes By One Vote

On May 22, 2025, the House of Representatives passed H.R. 1, the budget reconciliation package, commonly referred to as “The One, Big, Beautiful Bill” by a vote of 215-214....more

Amended House Bill Would Eliminate ITC and PTC for New Renewable Projects

On May 22, 2025, the House passed an amended version of the “One, Big, Beautiful Bill,” which would make the investment tax credit (ITC) under Section 48E and production tax credit (PTC) under Section 45Y unavailable for...more

Energy, Health Care And Housing Key Provisions Summary: House Ways And Means Committee Budget Reconciliation

On May 14, 2025, the House Ways and Means Committee passed their section of the budget reconciliation bill that is commonly referred to as “The One, Big, Beautiful Bill” following a markup. No further amendments were added to...more

U.S. and China Move to Lower Tariffs, Relieve Supply Chain Pressures, Costs for Businesses

The United States and the Republic of China announced a significant step toward easing longstanding trade tensions, with both nations agreeing to lower a series of tariffs imposed during the ongoing trade dispute. The...more

Tax Bill Proposes Phasedowns in ITC and PTC, Limits on Transferability

On May 12, 2025, the House Ways and Means Committee released a draft of the Republican-sponsored 2025 tax bill, which addresses a number of renewable and clean energy tax credit matters previously extended in the Inflation...more

Budget Reconciliation: Using the Current Law vs. Current Policy Baseline

As both chambers of Congress worked to pass their versions of the budget resolution, tax writers on the House Ways and Means Committee and Senate Finance Committee, along with their respective leadership, had to decide...more

What’s On The Table For Budget Reconciliation?

On Jan. 16, 2025, a 51-page document attributed to the House Budget Committee was released with policy options and associated budgetary impacts for congressional committees to consider as they work through the reconciliation...more

Trump Tariffs on Canada, Mexico, and China

On February 1, 2025, the Trump Administration imposed long-expected tariffs on imports from Canada, Mexico, and China through the issuance of three executive orders (“EOs”). While some recent reporting suggested that...more

Trump Administration Tariff Regime: Uncertainty and Expectations

As he enters his second week in office, President Donald Trump is forecasting a desire to implement a muscular trade policy leaning heavily on the imposition of tariffs—potentially on a global basis—as a means of extracting...more

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