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Production Tax Credit Tax Credits Investors

Greenbaum, Rowe, Smith & Davis LLP

Passage of One Big Beautiful Bill Act Creates Opportunities and Issues for Alternative and Clean Energy Initiatives

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act, following its passage out of the U.S. Senate by the slimmest of margins (51-50) requiring the vote of the Vice President to break the...more

Greenbaum, Rowe, Smith & Davis LLP

Latest Draft of One Big Beautiful Bill Signals Broad-Based Impacts to Alternative and Clean Energy Initiatives

On June 16, 2025, the United States Senate Committee on Finance released a reconciliation bill draft of the One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026), following its passage in the House of...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

King & Spalding

IRS and Treasury Issue Transferability Proposed Regulations

King & Spalding on

Developers of renewable energy projects prior to the Inflation Reduction Act of 2022 (the “IRA”) were able to enter into joint ventures and leasing arrangements with other private companies that had a sufficient tax liability...more

Sheppard Mullin Richter & Hampton LLP

New IRS Guidance on Section 45Q Carbon Capture and Sequestration Tax Credits: Key Preliminary Takeaways for Potential Market...

On February 19, 2020, the IRS published two guidance documents... of significant legal and commercial importance to the nascent market for carbon capture and sequestration production tax credits set forth in Section 45Q of...more

Morgan Lewis

IRS Releases Critical Guidance on Carbon Capture Tax Credits

Morgan Lewis on

The guidance issued on February 19 by the Internal Revenue Service is the type that the carbon capture and storage industry had sought, and will hopefully open up the market for investment by eliminating tax-related...more

Akin Gump Strauss Hauer & Feld LLP

The Quick (But Not Dirty) Issue No. 2: Deficit Restoration Obligation

A Basic Guide to Renewable Energy Market and Energy Tax Basics - So What’s the Quick (But Not Dirty)? A Deficit Restoration Obligation (DRO) is an obligation by a partner in a partnership to restore a negative balance...more

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