Impacts of the One Big Beautiful Bill Act on the Agriculture and Food Industry
Navigating Renewable Energy: Insights from the ACP Siting and Permitting Conference - Energy Law Insights
London Partner Roberta Downey Wired for Disputes: Tech, Infrastructure, and the New Frontier of Risk
A Voltage Voyage With Danielle Spalding, Cirba Solutions — Battery + Storage Podcast
AGG Talks: Development Podcast Series - Episode 1: Powering Georgia: Energy Resilience, Data Centers, and Clean Innovation
A Thermal Storage Revolution With Nis Benn, Hyme Energy — Battery + Storage Podcast
Adapting to Tariffs and Other Trade Policy Shifts Under the Trump Administration
Synergy in Energy: The New Troutman Pepper Locke - Energy Law Insights
Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
AGG Talks: Cross-Border Business Podcast - Episode 23: Shaping Georgia’s Energy Landscape: Insights From Commissioner Tim Echols
Environmental and Sustainability Regulations & the New Administration
Harnessing Technology in Litigation: Insights from Troutman Pepper eMerge - Energy Law Insights
Growing the Solar and Storage Landscape With Mike Hall, Anza Renewables - Battery + Storage Podcast
Capacity Crunch Series Continued: Balancing Reliability, Unprecedented Load Growth & Affordability in the Energy Transition (Part 2) - Energy Law Insights
Capacity Crunch Series Continued: Balancing Reliability, Unprecedented Load Growth & Affordability in the Energy Transition (Part 1) - Energy Law Insights
Podcast - Gestión del gobierno en el sector de energía: Una mirada desde los entes de control
Navigating Intellectual Property Challenges in the Renewable Energy Sector - Energy Law Insights
Navigating Clean Hydrogen Tax Credits: Insights and Implications - Energy Law Insights
Expanding Energy Storage Through Cross-Cultural Insights With Dr. Marco Terruzzin, Energy Vault — Battery + Storage Podcast
The IRS continues to issue guidelines regarding the tax credit provisions of Sections 45Y and 48E of the Internal Revenue Code, as amended (IRC). The latest notice was issued as Notice 2025-42 on Aug. 15, 2025 (Notice)...more
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
On August 15, 2025, the Department of Treasury and the Internal Revenue Service (“IRS”) released guidance for wind and solar facilities under Sections 45Y and 48E (the “Tech-Neutral Tax Credits”) in the form of IRS Notice...more
The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have published final regulations for the Clean Electricity Investment and Production Tax Credits, also known as technology-neutral energy...more
President Donald J. Trump signed H.R. 1, the One Big Beautiful Bill Act (OBBBA), into law on 4 July 2025 in an afternoon signing ceremony at the White House (Pub. L. No. 119-21). Senate Majority Leader John Thune (R-SD)...more
On July 4, 2025, President Trump signed H.R. 1—dubbed the One Big Beautiful Bill Act (OBBBA)—enacting significant modifications to clean‑energy credits previously enacted under the Inflation Reduction Act of 2022. OBBBA...more
The Republican budget megabill, which makes steep cuts to the Inflation Reduction Act’s clean energy tax credits, now heads to President Donald Trump’s desk after passing both houses of Congress. The House passed the Senate’s...more
On July 1, 2025, the Senate passed (by a vote of 51-50) its version of the budget reconciliation bill (H.R. 1, the "One Big Beautiful Bill Act") containing numerous tax reform provisions. Below are our summaries of the...more
The Internal Revenue Service (IRS) has released its annual update to the list of energy communities eligible for the energy community bonus tax credit. Released as Notice 2025-31, the guidance updates...more
The IRS released additional guidance on June 23, 2025, in the form of Notice 2025-31 (Notice) regarding the energy community bonus credit under Sections 45, 48, 45Y and 48E of the Internal Revenue Code. The Notice follows...more
In the afternoon of June 16, 2025, the Senate Finance Committee (“SFC”) released its proposed legislative text of the tax title for the “One Big Beautiful Bill,” H.R. Con. Res. 14, 119th Cong. (2025) (the “Reconciliation...more
This Tax Alert is the second in a series of monthly alerts that I will issue to discuss tax legislation in 2025 and the outlook for the Inflation Reduction Act (IRA) renewable energy tax incentives. You can find the first Tax...more
Enacted in August 2022, the Inflation Reduction Act (the “IRA”) expanded energy tax credits by increasing credit amounts across the board and broadening eligibility criteria to include new technologies....more
House Bill 1303 has been filed which would create the: Sustainable Aviation Fuel Incentive Act (“Act”). The Bill’s lead sponsors are Representatives Lane Jean of Magnolia and Senator Matt Stone of Camden....more
On January 10, 2025, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) continued their flurry of new guidance by releasing IRS Notice 2025-10 (the “Notice”) concerning the clean fuel...more
Join Troutman Pepper Locke Partners Karlie Webb and Ben Cowan as they delve into the complexities of the Inflation Reduction Act, focusing on the Brownfield Energy Community credits. This discussion covers the statutory...more
Although artificial intelligence (“AI”) dominated financial, technological, and even social conversations in 2024, less attention was paid to the reality that AI’s emergence entails substantial increases in energy demand,...more
The Inflation Reduction Act of 2022 (IRA) was one of the most significant legislative victories of the Biden administration, fostering tens of billions (USD) in planned clean energy investments, much of this yet to be...more
Changes to the tax code have made it easier to monetize renewable energy tax credits, attracting interest from emerging growth companies looking to bolster their balance sheets amid the slowdown in venture capital funding....more
Tax equity investments in 2023 were about $20 billion annually. To meet the goals of the Inflation Reduction Act (IRA), “many forecasters estimate that tax equity will need to increase […] to over $50 billion.”...more
What is “monetization”? Monetization is the process by which property is converted into money or something else of value. In the context of the Inflation Reduction Act of 2022 (IRA), certain provisions can allow entities that...more
Renewable energy project developers and contractors must be prepared to negotiate novel risks in a quickly changing global market. Technological innovations in renewable energy equipment and decreasing procurement and...more
What is the purpose of the Domestic Content Bonus Credit? The Inflation Reduction Act (IRA) introduced the Domestic Content Bonus Credit to provide an additional credit amount to taxpayers that meet its requirements. The...more
The Internal Revenue Service (IRS) and the Department of the Treasury (DOT) released regulations on Section 6418 of the Internal Revenue Code of 1986, as amended (the Code), on July 1, 2024, concerning the transfer of certain...more
Signed into law on August 16, 2022, the Inflation Reduction Act (IRA) is the most significant long-term commitment made by the U.S. government to encourage and support a clean energy future. The IRA modifies and revises the...more