One Big Beautiful Bill Act— Impact on Energy Tax Credits

Kailey Baker, Dickson Chin, Joseph Goldman, Sean Jackowitz, Edward Kennedy, Kelly Rubin, Jeffrey Schlegel, James Whippo
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The One Big Beautiful Bill Act (the “OBBBA”), which was passed on July 4, 2025, included several changes to the energy tax credits introduced and expanded by the Inflation Reduction Act of 2022 (the “IRA”). The key changes to these credits are summarized in this White Paper.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

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