News & Analysis as of

Tax Incentives One Big Beautiful Bill Act Inflation Reduction Act (IRA)

Morgan Lewis

The Impact of the ‘One Big Beautiful Bill Act’ on Nuclear Tax Incentives

Morgan Lewis on

The One Big Beautiful Bill Act alters the landscape of nuclear energy tax incentives, with significant implications for nuclear developers, investors, and stakeholders. This LawFlash breaks down how the bill may affect...more

Allen Matkins

Bonus Depreciation Is Back! And Other Big Beautiful Taxes

Allen Matkins on

On Friday, July 4, 2025, President Trump signed into law the Reconciliation Bill commonly known as the One Big Beautiful Bill Act (OBBBA). Broadly speaking, the OBBBA extends and makes permanent many provisions enacted by the...more

Husch Blackwell LLP

Understanding the OBBBA’s FEOC Framework

Husch Blackwell LLP on

The One Big Beautiful Bill Act (OBBBA), signed into law by President Donald Trump on July 4, 2025, provides for enhanced restrictions on entities claiming many of the renewable energy credits established under the Inflation...more

McCarter & English, LLP

One Big Beautiful Bill Act Tax Law Updates—Energy Sector

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

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

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