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Tax Bill Proposes Phasedowns in ITC and PTC, Limits on Transferability

On May 12, 2025, the House Ways and Means Committee released a draft of the Republican-sponsored 2025 tax bill, which addresses a number of renewable and clean energy tax credit matters previously extended in the Inflation...more

IRS Releases Proposed Regulations on Section 30C ITC for Electrical Vehicles and Alternative Fuel Refueling Property

The Inflation Reduction Act of 2022 (IRA) amended Section 30C of the Internal Revenue Code to allow taxpayers to claim a credit of up to 30% of the cost of qualified alternative vehicle refueling property (including electric...more

IRS Issues New Safe Harbor for 10% Domestic Content Bonus

On May 17, 2024, the IRS released Notice 2024-41, which provides new safe harbors for determining certain energy projects’ qualification for the 10% domestic content bonus under the production tax credit (PTC) and investment...more

IRS Proposes Prevailing Wage and Apprenticeship Regulations

On Aug. 29, 2023, the U.S. Department of the Treasury and the IRS released comprehensive proposed regulations adding clarity to the prevailing wage and apprenticeship (PWA) prerequisites associated with eligibility for...more

IRS Issues Guidance for Direct Payments of Energy Tax Credits

The Inflation Reduction Act of 2022 created new opportunities both in renewed and brand-new energy tax credits. It also offered new methods through which these credits can be claimed, as a Section 6417 direct payment to...more

IRS Issues Guidance Transferability Energy Tax Credits

The Inflation Reduction Act of 2022 created new opportunities both in renewed and brand-new energy tax credits. It also offered new methods through which these credits can be claimed, as a Section 6417 direct payment to...more

IRS Issues More Guidance for Section 48C Advanced Energy Project Tax Credit Allocation Program

The Inflation Reduction Act of 2022 (IRA) extended and modified a federal investment tax credit for advanced energy manufacturing projects under Section 48C of the Code. Section 48C provides incentives for clean energy...more

Domestic Content 10% Bonus Guidance Released (IRS Notice 2023-38)

The Inflation Reduction Act of 2022 (IRA) created a 10% tax credit adder to encourage the use of “domestic content” in renewable projects that qualify for the production tax credit (PTC) and investment tax credit (ITC)....more

Inflation Reduction Act Extends and Modifies Tax Credits for Solar Projects

On Aug. 16, 2022, President Joe Biden signed into law the Inflation Reduction Act of 2022 (IRA), which includes new and revised tax incentives for clean energy projects. This alert provides a summary of the IRA impact on...more

Inflation Reduction Act Creates New Tax Credit Opportunities for Energy Storage Projects

On Aug. 16, 2022, President Joe Biden signed into law the Inflation Reduction Act of 2022 (IRA), which includes new and revised tax incentives for clean energy projects. This alert provides a summary of the IRA’s impact on...more

IRS Issues Prevailing Wage and Apprenticeship Guidance — Starts 60-Day Clock

The Inflation Reduction Act of 2022 (IRA) created many new and revised tax incentives to develop clean energy projects. Among many of these incentives, Congress included a requirement that taxpayers meet prevailing wage and...more

Inflation Reduction Act Extends and Modifies Tax Credits for Wind Projects

On Aug. 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (IRA), which includes new and revised tax incentives for clean energy projects. The IRA extends and significantly modifies the federal tax...more

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