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Commerce Department Launches Section 232 Tariff Investigation on Wind Turbines

The U.S. Department of Commerce initiated an investigation into how wind turbines and related components may impact U.S. national security on Aug. 13, 2025, according to an Aug. 21, 2025, notice sent to the Federal Register....more

IRS Notice 2025-42 Leaves Beginning of Construction Guidance for Wind and Solar Mostly Unchanged, But Limits 5% Safe Harbor to...

On Aug. 15, 2025, the U.S. Internal Revenue Service issued Notice 2025-42 addressing the beginning of construction for wind and solar facilities under Section 45Y and 48E of the Internal Revenue Code of 1986, as amended. The...more

EO Directs Treasury to Issue Guidance on Beginning of Construction, BBB FEOC Restrictions

On July 7, 2025, President Donald Trump issued an executive order titled “Ending Market Distorting Subsidies for Unreliable, Foreign Controlled Energy Sources.” The EO directs the U.S. Department of the Treasury to issue new...more

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

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

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

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’s First-Day Executive Orders a Mixed Bag for Energy Sectors

In his first days in office, President Donald Trump issued several executive orders and presidential memoranda related to the energy industry. Some of the executive orders work to promote certain energy sectors, but others...more

Inflation Reduction Act Extends and Modifies Tax Credits for Wind Projects

On Aug. 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (IRA), which includes new and revised tax incentives for clean energy projects. The IRA extends and significantly modifies the federal tax...more

New Tax Extender Legislation Passed for Renewable Energy, Carbon Capture Projects

On Dec. 21, 2020, the U.S. House of Representatives and Senate passed a year-end tax package, which would extend certain tax credits for renewable energy and other tax incentives. The bill was sent to President Trump for his...more

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