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Investment Tax Credits Electricity Clean Energy

A&O Shearman

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

A&O Shearman on

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

Pillsbury Winthrop Shaw Pittman LLP

Treasury and IRS Issue Proposed Regulations Regarding the Clean Energy Production and Clean Electricity Investment Credits Under...

The proposed regulations provide the initial guidance for new tax credits that go into effect in 2025 for clean electricity facilities using various technologies that achieve net-zero greenhouse gas (GHG) emissions. Under...more

BakerHostetler

Proposed Regulations - Clean Electricity Production and Investment Credits (45Y and 48E)

BakerHostetler on

The IRS and Treasury on June 3 issued proposed regulations under Sections 45Y and 48E (proposed regulations), which address clean electricity production and investment tax credits, respectively, that generally replace...more

Foster Garvey PC

Unlocking Clean Energy Investments: New Elective Payment Credits for State and Local Governments

Foster Garvey PC on

State and local governments undertaking clean energy projects may be eligible for cash payments equal to the renewable electricity production tax credit or energy investment tax credit that would have been available to a...more

Troutman Pepper Locke

The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy

Troutman Pepper Locke on

The boost enabled by the Inflation Reduction Act has, to some extent, been counterbalanced by a range of transitional issues. In this video, Troutman Pepper Partners Brian Harms and Fred Wilson discuss these top-of-mind...more

Hogan Lovells

The IRA: what’s in It for manufacturers?

Hogan Lovells on

In the United States, greenhouse gas emissions derive almost evenly from transportation (27%), electricity (25%) and industrial sources (24%). The Inflation Reduction Act (IRA) has been rightly heralded for enabling an...more

Hogan Lovells

The IRA’s transformative tax incentives for solar energy projects and manufacturing operations

Hogan Lovells on

The Inflation Reduction Act (IRA), as passed by the House and Senate, is a major political achievement for the Biden Administration, Senate Majority Leader Chuck Schumer (D-NY), and Democrats of the 117th Congress. This is...more

Morgan Lewis

Inflation Reduction Act: Initial Takeaways for Green Technology, Taxes, and Healthcare

Morgan Lewis on

The Inflation Reduction Act of 2022, passed by the US Senate on August 7, 2022, will dramatically affect a range of climate change, healthcare, prescription drug pricing, and tax matters. With an investment of more than $400...more

Akin Gump Strauss Hauer & Feld LLP

Summary of Climate, Energy and Environment Provisions in the House Budget Reconciliation Package

Key Points - House Democrats press ahead with Build Back Better Act, including $550 billion in climate-related funding. The House will send the package to the Senate to continue negotiations over controversial provisions. ...more

Mintz - ML Strategies

Energy & Sustainability Washington Updates — July 2020

Mintz - ML Strategies on

ML Strategies and Mintz continue to engage with key decision makers on various energy and sustainability matters before the Congress and Administration. Federal efforts on these issues have continued apace as part of and...more

Akin Gump Strauss Hauer & Feld LLP

Federal Clean Energy Initiatives Carry Potential Regulatory and Market Implications

In recent weeks, a flurry of Congressional activity has emerged to extend and expand federal support for clean energy initiatives. Introductions of the Renewable Electricity Standard Act and Renewable Energy Extension Act...more

Mayer Brown

Solar Power International 2018: Soundbites

Mayer Brown on

Topics covered include tax equity, the solar start of construction rules, the investment tax credit (“ITC”) and tax basis risk after the Federal Circuit’s opinion in Alta Wind, the inverted lease structure, back-leverage...more

Mayer Brown

Residential Solar Storage is Eligible for Tax Credit, Subject to a 100% Cliff

Mayer Brown on

In a recently released private letter ruling, the IRS confirmed that residential solar energy batteries are eligible for the tax credit under Section 25D of the Code (the “Residential Solar Credit”), subject to an important...more

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