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Renewable Energy Regulatory Requirements Investment Tax Credits

Frost Brown Todd

One Big Beautiful Bill Act Cuts the Power: Phase‑Outs, Foreign‑Entity Restrictions, and Domestic Content in Clean‑Energy Credits

Frost Brown Todd on

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

Troutman Pepper Locke

Navigating the One Big Beautiful Bill Act: A Practical Guide

Troutman Pepper Locke on

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

Pierce Atwood LLP

Energy Tax Credits – Final Regulations on Transferability and Guidance on Domestic Content

Pierce Atwood LLP on

The Treasury Department and IRS recently issued final regulations on the transfer of certain credits to implement the transferability provisions of the Inflation Reduction Act (IRA), which take effect on July 1, 2024....more

Troutman Pepper Locke

IRS Issues Proposed Regulations on Energy Property and Rules Applicable to Energy Credit Under Section 48

Troutman Pepper Locke on

The IRS and the Treasury Department issued proposed regulations under Section 48 on November 22, 2023 (Proposed Regulations), providing further guidance in determining whether property is energy property and eligible for the...more

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