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
With an effective date of September 2, 2025, New Beginning of Construction guidance will be prospective and not apply to projects that satisfied beginning of construction under old IRS guidance before September 2, 2025. ...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for August 12, 2025 – August 20, 2025. August 15, 2025: The IRS issued Notice 2025-42, providing guidance consistent with...more
The One Big Beautiful Bill Act, enacted on July 4, 2025, imposed new restrictions on the availability of the Investment Tax Credit (ITC) and Production Tax Credit (PTC) for wind and solar projects under Code Sections 45Y and...more
On August 21, 2025, the Connecticut Department of Energy & Environmental Protection (DEEP) released an expedited draft Request for Proposals (RFP). The RFP seeks submissions from project developers for new, advanced-stage...more
The Internal Revenue Service (IRS) on August 15 issued new rules that would restrict the ability of wind and solar companies to claim federal tax credits, a move that could hinder numerous renewable energy projects under...more
On August 15, 2025, the IRS and the Treasury Department released Notice 2025-42 (the Notice), providing critical guidance on the beginning of construction requirements for wind and solar facilities in light of the One Big...more
On 15 August 2025 the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice), which restricts the methods that developers of wind and solar projects can use to determine whether they have begun construction for...more
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 August 15, 2025, the Treasury Department and the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice) eliminating the safe harbor under which solar and wind projects could establish start of construction by...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
Enacted in August 2022, the Inflation Reduction Act (the “IRA”) expanded energy tax credits by increasing credit amounts, broadening eligibility beyond wind and solar, and allowing credits to be developed and sold....more
On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42 to address the beginning of construction (BOC) requirements for solar and wind projects under sections 45Y and 48E of the Internal Revenue Code...more
The US Department of the Treasury and the Internal Revenue Service (IRS) recently released Notice 2025-42 to implement Executive Order (EO) 14315. The Notice, issued on August 15, 2025, provides guidance on when construction...more
Wind and solar projects seeking to begin construction before July 4, 2026, must meet stricter qualification criteria for some tax incentives....more
On Aug. 15, the U.S. Treasury Department and the Internal Revenue Service (IRS) released IRS Notice 2025-42, narrowing the rules for what qualifies as “beginning of construction” (BOC) under the One Big Beautiful Bill Act...more
The renewable energy sector faces significant regulatory changes following the enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025. Through IRS Notice 2025-42, issued under Executive Order 14315, the Treasury...more
The Internal Revenue Service ("IRS") has issued Notice 2025-42 to implement the One Big Beautiful Bill Act ("OBBBA") mandate to phase out the clean electricity production tax credit (§ 45Y) and investment tax credit (§ 48E)...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
On August 15, 2025, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released new guidance on the “beginning of construction” for wind and solar facilities under the clean electricity...more
On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42, providing long-awaited guidance on the “beginning of construction” requirements for wind and solar facilities under Sections 45Y and 48E of the...more
The One Big Beautiful Bill Act (which we discussed in a previous client alert) generally requires wind and solar facilities to begin construction before July 5, 2026, or be placed in service by December 31, 2027, to qualify...more
On August 15, 2025, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued much-anticipated guidance (Notice 2025-42) regarding the determination of when an applicable wind or solar facility is...more
The IRS on Aug. 15, 2025, released Notice 2025-42, which provides new guidance on how taxpayers can establish that they have begun construction of a wind or solar facility for purposes of determining whether such facility is...more
On Aug. 15, 2025, the U.S. Internal Revenue Service issued Notice 2025-42 addressing the beginning of construction for wind and solar facilities under Section 45Y and 48E of the Internal Revenue Code of 1986, as amended. The...more
On August 15, the Treasury Department published long-awaited guidance on applicability of “beginning of construction” safe harbors for solar and wind projects under the One Big Beautiful Bill and Executive Order 14315. While...more