News & Analysis as of

Production Tax Credit Tax Credits Climate Change

Latham & Watkins LLP

One Big Beautiful Bill: New Law Disrupts Clean Energy Investment

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the OBBB), which significantly rolls back many of the core tax incentives that clean energy projects have relied on since the passage of the...more

K&L Gates LLP

Department of the Treasury and the Internal Revenue Service Issue Final Regulations on Section 45V Clean Hydrogen Production Tax...

K&L Gates LLP on

On 3 January 2025, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released final regulations (Final Rules) implementing the Section 45V Clean Hydrogen Production Tax Credit (Section 45V tax...more

Pillsbury Winthrop Shaw Pittman LLP

Initial Guidance on Clean Fuel Production Credit Under IRC Section 45Z

On January 10, 2025, the Internal Revenue Service (IRS) issued Notice 2025-10 and Notice 2025-11. Notice 2025-10 summarizes proposed regulations (Proposed Regulations) that Treasury and the IRS plan to issue with respect to...more

Foley Hoag LLP - Energy & Climate Counsel

Updated Hydrogen Emissions Model Provides Key Insights into Biogas and Fugitive Methane Feedstock Emissions

On January 15, 2025, Department of Energy (DOE) released updated versions of the 45VH2-GREET lifecycle greenhouse gas (GHG) emissions model and accompanying instructional manual. The updates are crucial to the Inflation...more

Vinson & Elkins LLP

Final Hydrogen Regulations Provide Multiple Paths for Production, But The Three Pillars and Other Obstacles Remain

Vinson & Elkins LLP on

On January 10, 2024, the Department of the Treasury (“Treasury”) published the final regulations governing the section 45V Clean Hydrogen Production Tax Credit (“Final Regulations”). The Final Regulations tackle many of the...more

Jones Day

Final Regulations Issued in Final Days of Congress: Clean Hydrogen Production Tax Credit

Jones Day on

The Department of Treasury and the Internal Revenue Service issued final regulations regarding the Section 45V clean hydrogen production credit....more

Foley Hoag LLP

Climate Law Matters: Energy & Climate Newsletter - December 2024

Foley Hoag LLP on

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

Foley Hoag LLP - Energy & Climate Counsel

Treasury and IRS Issue Guidance on Calculating Lifecycle GHG Emissions for IRA’s Sustainable Aviation Fuel Tax Credit

The IRA created substantial tax credits for SAF. Under Section 40B, SAF producers who meet certain requirements can claim a credit of at least $1.25 per gallon of SAF. Among other things, eligible SAF must achieve lifecycle...more

Holland & Knight LLP

Breaking Down the Section 45V Clean Hydrogen PTC Proposed Regulations

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The U.S. Department of the Treasury and the IRS on Dec. 22, 2023, released proposed regulations regarding the production tax credit (PTC) for hydrogen under Section 45V of the Internal Revenue Code, as enacted by the...more

Mintz - Energy & Sustainability Viewpoints

The Inflation Reduction Act of 2022: Takeaways for the Clean Energy Sector

Inflation Reduction Act Overview - $740 billion package focused on inflation and deficit reduction, health care, and energy security & climate change - • Raises $737 billion in revenue through a new 15% corporate book...more

BakerHostetler

Overview of Renewable Energy Tax Credits Under the Inflation Reduction Act - Part I

BakerHostetler on

In the United States, federal tax policy, through federal income tax credits, is one of the primary methods used to effectuate government subsidies for the development of renewable energy technology in the private sector....more

Holland & Knight LLP

Inflation Reduction Act Offers a Variety of Green Building Tax Incentives

Holland & Knight LLP on

The IRS is currently in the process of implementing the Inflation Reduction Act of 2022 (IRA), which addresses energy, tax and health policy. According to the U.S. Environmental Protection Agency (EPA), "The Inflation...more

Bricker Graydon LLP

Inflation Reduction Act: Direct payments to nonprofits and political subdivisions for clean energy projects

Bricker Graydon LLP on

President Biden signed the Inflation Reduction Act (IRA) into law on August 16, 2022. While we all await regulatory guidance from agencies charged with implementing the IRA, one thing is abundantly clear: the IRA provides...more

Stinson - Government Contracting Matters

The Inflation Reduction Act’s Sowing of Biofuels for Future Harvests

The Inflation Reduction Act (IRA) is one of the most ambitious pieces of legislation yet aimed at combating climate change and promoting energy independence. Its proponents claim that it will reduce carbon emissions by 40%,...more

McDermott Will & Schulte

Key Takeaways | Hospitals and Renewable Energy: New Financial Incentives and Opportunities in the Inflation Reduction Act

McDermott Will & Schulte on

During this webinar, Heather Cooper and Carl Fleming, partners in the McDermott’s energy & project finance group, teamed up with McDermott+Consulting’s Debra Curtis to break down the key opportunities and actionable steps...more

A&O Shearman

U.S. Inflation Reduction Act takes climate change out of political cycle

A&O Shearman on

Groundbreaking law introduces long-term incentives for clean energy, including supply- and demand-side measures designed to build a robust, diverse low-carbon energy ecosystem....more

Troutman Pepper Locke

The Impact of the Inflation Reduction Act of 2022 on the Clean Energy Sector

Troutman Pepper Locke on

The Inflation Reduction Act of 2022 (IRA) is the most significant legislation related to climate change in U.S. history. It has significant tax implications for the clean energy industry–providing unprecedented levels of...more

Eversheds Sutherland (US) LLP

Treasury issues requests for comments regarding clean energy tax incentives in the Inflation Reduction Act of 2022

​​​​​​​On October 5, 2022, the Department of the Treasury released six requests for comments regarding certain clean energy tax incentives in the Inflation Reduction Act of 2022....more

Holland & Knight LLP

The Inflation Reduction Act's Labor Rules for Energy Tax Credits and Carbon Capture

Holland & Knight LLP on

President Joe Biden signed the Inflation Reduction Act (IRA) into law on Aug. 16, 2022. The massive legislative package revises policy on taxes, healthcare, agriculture and energy. In particular, the IRA modifies and expands...more

BakerHostetler

What's in It for Me: The Inflation Reduction Act's Clean Energy Tax Credits

BakerHostetler on

Key Takeaways: ..Recently enacted direct pay and transfer provisions apply to certain clean energy tax credits. These provisions will have a significant impact on how taxpayers can monetize these tax credits and, in...more

Stinson LLP

Impact of the Inflation Reduction Act of 2022 on Renewable Energy Tax Credits

Stinson LLP on

On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (Act) into law. The Act, while not as expansive as the previously proposed Build Back Better Act, addresses numerous areas of policy and law...more

Womble Bond Dickinson

Landmark Federal Clean Energy/Climate Change Package Creates Wealth of Opportunities for Investors, Producers (UPDATED)

Womble Bond Dickinson on

​​​​​​​On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022, paving the way for the largest investment in clean energy development and climate change mitigation in U.S. history. The Act will provide...more

Buchalter

Inflation Reduction Act Brings Big Changes to Clean Energy Tax Incentives

Buchalter on

Over the next decade, the United States, through enactment of the Inflation Reduction Act of 2022 (IRA), is primed to make a $369 billion investment in clean energy and climate change programs. The lion’s share of this...more

Davis Wright Tremaine LLP

Biden Signs Historic Climate Legislation

The Inflation Reduction Act of 2022 (IRA) signed by President Biden on August 16, 2022, features $369 billion of incentives to dramatically reduce U.S. greenhouse gas (GHG) emissions. Future blog posts will analyze individual...more

Williams Mullen

Summary of Key Renewable Energy Provisions in the Inflation Reduction Act of 2022

Williams Mullen on

​​​​​​​On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (Act) into law. The Act broadly addresses climate change, taxes, health care and inflation....more

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