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The Future of IRA Clean Energy Production and Investment Tax Credits Under Draft GOP Tax Legislation

On May 14, 2025, the Ways & Means Committee of the House of Representatives released much-anticipated draft tax legislation from committee markup. Although tax considerations are only one part of the so-called “Big Beautiful...more

Green Hydrogen Development and Site Control

On April 30, 2024, the Department of the Treasury issued final regulations on tax credit transfers that allow hydrogen producers to sell tax credits earned under § 45V of the Inflation Reduction Act (IRA). Section 6418 of the...more

Interested in the 48C Energy Tax Credit But Missed the July 31st Deadline? You’re Not Out of Luck.

The Inflation Reduction Act (the “IRA”) provides funding for several tax credit incentives related to significant investments in energy projects. One of these credits is the section 48C investment tax credit (“48C Credit”),...more

House Narrowly Passes H.R. 2811 Targeting Energy-Related Tax Credits

In an effort to trade an increase in the debt ceiling for spending cuts, the Republican-controlled U.S. House of Representatives has narrowly passed H.R. 2811, dubbed the Limit, Save, Grow Act of 2023. The legislation seeks...more

GOP Seeks to Derail Biden's Climate Initiatives

Kevin McCarthy (R-CA), the Speaker of the U.S. House of Representatives, has introduced a debt limit plan that aims to cut government spending by $2.7 trillion over the next decade. The Republican plan specifically targets...more

U.S. Treasury Department Seeks Input On Six Notices Related to Inflation Reduction Act

On October 5, 2022, the U.S. Department of the Treasury highlighted six separate notices requesting initial general public comments in response to specific sets of questions pertaining to climate and clean energy tax...more

A Guide to the Renewable Energy Provisions of the Inflation Reduction Act of 2022

On August 16, 2022, President Joseph Biden signed into law the Inflation Reduction Act of 2022 in what many have called the largest investment in climate change countermeasures in U.S. history....more

Inflation Reduction Act Imposes New Tax on Buybacks

The Repurchase of Corporate Stock provision of the Inflation Reduction Act of 2022 (IRA), often called the stock-buyback provision, imposes a one percent excise tax on the repurchase or redemption of stock by covered...more

Inflation Reduction Act to Greatly Increase IRS Funding

The Inflation Reduction Act of 2022 (IRA) includes increased Internal Revenue Service (IRS) funding in the amount of approximately $80 billion over ten years. According to a Congressional Research Service report, the law...more

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