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On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) Public Law No: 119-21 (The OBBB Act). The OBBB Act extends and makes permanent many provisions from the 2017 Tax Cuts and Jobs...more
The One Big Beautiful Bill Act, signed into law on July 4, 2025, by President Donald Trump, delivers sweeping changes to the U.S. tax code, with major implications for businesses — particularly regarding solar and wind tax...more
On July 4, 2025, President Trump signed into law the legislation commonly referred to as the “One Big Beautiful Bill Act.” In follow up to our previous article, which discusses the bill as passed by the U.S. House of...more
The One Big Beautiful Bill Act modifies the requirements for clean energy tax credits....more
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, which had narrowly passed through the United States Congress. The OBBBA makes permanent certain tax provisions that were due to expire...more
On July 4, President Donald Trump signed the One Big Beautiful Bill Act (“OBBB”) into law. Among many changes, the OBBB included an expansion of the qualified small business stock (“QSBS”) gain exclusion under Section 1202 of...more
By Matthew P. Chiarello On May 22, 2025, the U.S. House of Representatives passed the “One Big Beautiful Bill Act” (the Act), a sweeping piece of legislation backed by President Trump. Among its many provisions is the...more
Among the wave of executive actions issued upon President Trump taking office again, some executive orders and memorandums may affect portions of the burgeoning renewable energy sector. The renewable energy sector has been...more
In this Issue: Mission is Market - As with many, we in the Foley Hoag energy and climate practice have felt the results of the 2024 election reverberate through our industry. We’ve gathered and digested the most current...more
Included in the recently enacted federal tax reform legislation is the Investing in Opportunity Act (the “Act”) which establishes the Opportunity Zones Program (the “Program”). The Program aims to spur private investment in...more
When then-candidate Donald J. Trump first began making public statements about what would become his infrastructure plan back in August of 2016, observers were uncertain as to what exactly they could expect. Just before that...more