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Clean Energy Renewable Energy

Jones Day

Transactional Analysis: IRA Rollback Redirects Venture Capital in Climate Technology

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The Inflation Reduction Act ("IRA") functioned as the cornerstone of U.S. clean-technology capital investments. From its enactment in 2022 through late 2024, the statute's long-dated production and investment tax credits,...more

Mintz - Energy & Sustainability Viewpoints

Sustainable Energy & Infrastructure M&A Activity — September 2025

August 14, 2025: APA Solar, provider of solar racking and foundation solutions catering to commercial and utility-scale fixed-tilt and tracker interface projects, was acquired by Array Technologies for $179 million on August...more

Mintz - Energy & Sustainability Viewpoints

Sustainable Energy & Infrastructure Connections — September 2025

Sustainable Energy & Infrastructure Connections brings the latest developments in energy investing, legal insights, company activity, and industry events straight to your inbox...more

Frost Brown Todd

Shifting Ground: How IRS Notice 2025-42 Redefines When Construction Begins for Applicable Wind and Solar Facilities

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On August 15, 2025, the Internal Revenue Service (IRS) released Notice 2025-42, consistent with President Trump’s recent Executive Order 14315 (EO 14315), which changes how applicable wind and solar facilities establish the...more

Allen Matkins

Renewable Energy Update 8.29.25

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The U.S. Environmental Protection Agency (EPA) issued new battery energy storage system (BESS) safety guidelines on August 18. The guidance aims to provide communities and first responders with best practices for safe BESS...more

Hogan Lovells

U.S. Treasury releases New Beginning of Construction guidance on clean energy tax credits

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With an effective date of September 2, 2025, New Beginning of Construction guidance will be prospective and not apply to projects that satisfied beginning of construction under old IRS guidance before September 2, 2025. ...more

Pierce Atwood LLP

Massachusetts to Procure Significant Energy Storage Capacity

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Massachusetts has issued a Request for Proposals (RFP) to solicit bids for long-term contracts for up to 1500 MW of energy storage projects. Energy storage is a key tool in reducing our reliance on carbon-emitting...more

Pillsbury - Gravel2Gavel Construction & Real...

The 2025 Legal Horizon for U.S. Offshore Wind

In its first nine months, the Trump administration has taken multiple actions impacting offshore wind development and generating substantial uncertainty as to the industry’s future in the United States. Those actions have...more

Greenbaum, Rowe, Smith & Davis LLP

Governor Murphy Signs S4530, Directing NJ BPU to Open Registration for 3,000 Megawatts of Community Solar Starting October 1, 2025

What You Need to Know - • Legislation requiring the New Jersey Board of Public Utilities to open registration for an additional 3,000 MWs of community solar development has been signed into law by Governor Murphy. • The...more

King & Spalding

Michigan Data Center Proposals Threaten to Trigger “Offramp Clause” in State Climate Law

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On August 4, 2025, Inside Climate News reported that Michigan’s largest utility provider – DTE Energy – is working with big tech firms to procure up to 7 gigawatts (GW) of incremental power for new data center developments...more

McGuireWoods LLP

Commerce Department Launches Section 232 Tariff Investigation on Wind Turbines

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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

Akerman LLP

Start of Construction For Solar and Wind Projects in a Post-OBBBA World

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On August 15, 2025, the Treasury Department and the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice) eliminating the safe harbor under which solar and wind projects could establish start of construction by...more

A&O Shearman

Highlights of the New Sections 45Y and 48E Wind and Solar Beginning-of-Construction Guidance

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On July 4, 2025, Public Law 119-21, commonly known as the One Big Beautiful Bill Act (the “OBBBA”), became law and enacted significant changes to various renewable energy incentives, including the clean electricity production...more

Pierce Atwood LLP

IRS Issues New Beginning of Construction Guidance for Solar and Wind Facilities

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On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42 to address the beginning of construction (BOC) requirements for solar and wind projects under sections 45Y and 48E of the Internal Revenue Code...more

Stoel Rives LLP

CPUC Opens Rulemaking to Modernize Rule 21 Interconnection Procedures

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The California Public Utilities Commission (CPUC or Commission) has launched a new rulemaking to update Electric Tariff Rule 21 (Rule 21). This proceeding was initiated through an Order Instituting Rulemaking (OIR) adopted at...more

Eversheds Sutherland (US) LLP

Tax Bytes: Week of August 18, 2025

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more

Latham & Watkins LLP

Treasury Guidance Narrows Beginning of Construction Rules for Wind and Solar Projects

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Wind and solar projects seeking to begin construction before July 4, 2026, must meet stricter qualification criteria for some tax incentives....more

Paul Hastings LLP

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

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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

Jones Day

New "Beginning of Construction" Guidelines Issued for Wind and Solar Tax Credits

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The Internal Revenue Service ("IRS") has issued Notice 2025-42 to implement the One Big Beautiful Bill Act ("OBBBA") mandate to phase out the clean electricity production tax credit (§ 45Y) and investment tax credit (§ 48E)...more

Vinson & Elkins LLP

Beginning of Construction Guidance Eliminates 5% Safe Harbor (for Wind and Solar), but Physical Work Test Survives

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On August 15, 2025, the Department of Treasury and the Internal Revenue Service (“IRS”) released guidance for wind and solar facilities under Sections 45Y and 48E (the “Tech-Neutral Tax Credits”) in the form of IRS Notice...more

Baker Botts L.L.P.

Clean Energy Tax Credits: New Guidance on Beginning of Construction for Wind and Solar Facilities

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On August 15, 2025, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released new guidance on the “beginning of construction” for wind and solar facilities under the clean electricity...more

Husch Blackwell LLP

Treasury Guidance Tightens "Beginning of Construction" Standards for Clean Energy Tax Credits, Eliminating 5% Safe Harbor for Wind...

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On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42, providing long-awaited guidance on the “beginning of construction” requirements for wind and solar facilities under Sections 45Y and 48E of the...more

Bracewell LLP

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

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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

Holland & Knight LLP

IRS Releases New Beginning of Construction Rules for Clean Energy Tax Credits

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The IRS on Aug. 15, 2025, released Notice 2025-42, which provides new guidance on how taxpayers can establish that they have begun construction of a wind or solar facility for purposes of determining whether such facility is...more

McGuireWoods LLP

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

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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

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