JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
A Voltage Voyage With Danielle Spalding, Cirba Solutions — Battery + Storage Podcast
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
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
Year-End and Trending Tax Considerations for Health Care Practices
The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Inflation Reduction Act Tax Trends Begin to Take Shape
The Presumption of Innocence Podcast: Episode 28 - Under the Microscope: Examining the Future of the ERC
The Capacity Crunch, Part Three: Unpacking the Power of the IRA: The Potential Game-Changing Opportunities for Utilities - Energy Law Insights
Employee Retention Tax Credit: Post COVID Updates for Healthcare Practices
Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast
The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy
Tax Issues for Co-location of Energy Storage with Solar or Wind
The State of Energy Storage: What You Need to Know
Optimizing Investments in Energy Storage
Value Creation in the Transferable Tax Market
How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
The Presumption of Innocence Podcast: Episode 20 - Pitfalls and Perils: Employee Retention Credit Enforcement Trends
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
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, 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
This is an updated version of the alert published on July 4. President Trump signed H.R.1, commonly referred to as the "One Big Beautiful Bill Act" (the "Act") into law on July 4, 2025. Below are our summaries of the...more
The U.S. Department of the Interior announced on July 17 that decisions related to solar and wind energy projects on federal lands will be reviewed by Interior Secretary Doug Burgum’s office to end what it calls preferential...more
On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA) (P.L. 119-21), which includes a number of tax law changes that directly impact the energy industry. A significant number of the...more
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, significantly revising the U.S. tax code to reflect the Administration’s domestic energy, trade, and national security priorities. Among...more
On July 4, 2025, President Trump signed H.R. 1 -- The One, Big, Beautiful Bill Act (the “Act”) into law. The Act makes significant changes to the clean energy tax credits previously available under the Inflation Reduction Act...more
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
Wind and solar projects placed in service after 2027 would not be eligible for the clean electricity production or investment credit unless construction starts within one year of the date of enactment of the legislation....more
On June 16, the Senate Finance Committee released its version of the tax provisions of the Reconciliation Bill. Like the House version (H.R. 1) passed on May 22, the Senate version targets solar and wind tax incentives for...more
This is the second article in a new Womble Bond Dickinson thought leadership series on the intersection of clean energy and the federal government. The focus of this series will be on how companies can safeguard their...more
Executive and legislative actions impacting renewable energy at the federal, state, and local levels have arisen at an unprecedented rate since President Donald Trump took office. In January, we outlined in this legal update...more
What role will solar, wind and storage technologies play in addressing the pending “energy emergency” in the United States, and how is the industry responding to heightened policy uncertainty stemming from the new federal...more
Clean energy installations in the U.S. reached a record high last year, with the country adding 47% more capacity than in 2023, according to new research from energy data firm Cleanview. Boosted by tax credits under the...more
United States policy surrounding renewable energy has fluctuated significantly as administrations change; President Jimmy Carter put solar panels on the White House in 1978, and President Ronald Reagan removed the panels in...more
The result of the 2024 U.S. presidential election means uncertainty about future prospects for the renewable energy sector. President Donald Trump has been hostile in the past toward parts of the renewables industry –...more
President Trump began his second term by issuing a barrage of executive orders, memoranda, and other directives, many of which targeted U.S. energy policy and the federal employees who implement it. Trump had campaigned on...more
On January 16, 2025, the IRS released Notice 2025-08, modifying its prior guidance issued as Notice 2023-38 and Notice 2024-41, for taxpayers seeking to qualify for the domestic content bonus tax credit amounts under the...more
With a renewed focus on domestic energy production and regulatory reform, the incoming administration signals significant shifts in U.S. energy and climate priorities. The incoming Trump Administration will prioritize...more
On December 12, 2024, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) published final regulations (the “final regulations”) regarding the energy credit under Section 48 of the Internal...more
Direct-pay eligible entities like local governments, public school districts, churches, and hospitals will now more easily be able to jointly invest in clean energy projects, according to final regulations released by the...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 the Low-Income Communities Bonus Credit? The Low-Income Communities Bonus Credit available through the Inflation Reduction Act of 2022 (IRA) is designed to increase the siting of, and access to renewable energy...more