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Investment Tax Credits Foreign Investment

Troutman Pepper Locke

Navigating the One Big Beautiful Bill Act: A Practical Guide

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On July 4, 2025, H.R. 1 — the One Big Beautiful Bill Act (the OBBBA) was enacted into law. We discussed the version of the bill that passed in the House in May (the House bill) in our previous update. On July 1, the Senate...more

Husch Blackwell LLP

FEOC Restrictions on Energy Tax Credits: An Update

Husch Blackwell LLP on

On July 1, 2025, the U.S. Senate passed a version of the One Big Beautiful Bill Act that differed significantly from the version previously passed on May 22 by the U.S. House of Representatives as H.R. 1. Front of mind for...more

Foley & Lardner LLP

Key Provisions of the One Big Beautiful Bill (H.R.1) Related to Foreign Ownership and Foreign Supply (FEOC)

Foley & Lardner LLP on

Applicable Limitations on Tax Credits under Sections 48E, 45Y, and 45X: The below summary describes provisions in the One Big Beautiful Bill that were passed by the House and are currently under consideration in the...more

Jones Day

President Trump's Executive Order on Unleashing American Energy: Potential Foreign Investors' Claims Against the United States

Jones Day on

On January 20, 2025, President Donald Trump issued the Executive Order on Unleashing American Energy, pausing the disbursement of grants and loans under the Inflation Reduction Act ("IRA") and the Infrastructure Investment...more

Foley & Lardner LLP

Mexico's President Offers Opportunities for Local and Foreign Investors

Foley & Lardner LLP on

On January 13th, 2025, President Sheinbaum presented the Mexico Plan (MP), which details tax incentives, provides for greater efficiency in administrative processes, and outlines investment goals for infrastructure related to...more

Foley & Lardner LLP

New President Offers Opportunities for Local and Foreign Investors

Foley & Lardner LLP on

On January 13th, 2025, President Sheinbaum presented the Mexico Plan (MP), which details tax incentives, provides for greater efficiency in administrative processes, and outlines investment goals for infrastructure related to...more

Bennett Jones LLP

The 2018 Federal Fall Economic Statement—Canada's Response to U.S. Tax Reform

Bennett Jones LLP on

Roughly one year after U.S. tax reform, the Department of Finance has introduced amendments to Canada's income tax laws aimed at encouraging investment in Canada. The proposed changes included in the Fall Economic Statement...more

Troutman Pepper

Fiscal Cliff Tax Changes

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On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

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