Steve Campbell

Steve Campbell

Bracewell LLP

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Treasury Department and IRS Issue New Beginning-of-Construction Guidance for Wind and Solar Facilities

The One Big Beautiful Bill Act (which we discussed in a previous client alert) generally requires wind and solar facilities to begin construction before July 5, 2026, or be placed in service by December 31, 2027, to qualify...more

8/19/2025  /  Clean Energy , Energy Tax Incentives , IRS , New Guidance , One Big Beautiful Bill Act , Renewable Energy , Solar Energy , Tax Credits , U.S. Treasury , Wind Power

Big Tax Changes in the One Big Beautiful Bill Act

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the OBBBA), which makes permanent or modifies key provisions of the 2017 Tax Cuts and Jobs Act (the TCJA) and scales back numerous energy tax...more

7/16/2025  /  Bonus Depreciation , Clean Energy , International Tax Issues , New Legislation , One Big Beautiful Bill Act , Qualified Small Business Stock , Tax Credits , Tax Cuts and Jobs Act , Tax Incentives , Tax Reform
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