The Internal Revenue Service and the Department of the Treasury have issued Notice 2026-15, which provides the first detailed guidance on how recently enacted foreign entity restrictions apply to several cornerstone clean...more
2/18/2026
/ Clean Energy ,
Energy Storage ,
Foreign Entities ,
IRS ,
New Guidance ,
One Big Beautiful Bill Act ,
Renewable Energy ,
Safe Harbors ,
Supply Chain ,
Tax Credits ,
Threshold Requirements ,
U.S. Treasury
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
6/11/2025
/ Business Strategies ,
Clean Energy ,
Energy Policy ,
Foreign Entities ,
Inflation Reduction Act (IRA) ,
National Security ,
Proposed Legislation ,
Renewable Energy ,
Risk Management ,
Solar Energy ,
Strategic Planning ,
Supply Chain ,
Tax Credits
The Inflation Reduction Act of 2022 added Section 6418 to the Internal Revenue Code (the “Code”) to allow taxpayers to sell certain Federal income tax credits....more
5/8/2024
/ Clean Energy ,
Energy Sector ,
Final Rules ,
Inflation Reduction Act (IRA) ,
Investment Tax Credits ,
IRS ,
Production Tax Credit ,
Registration Requirement ,
Tax Credits ,
Transfer of Interest ,
Transfers ,
U.S. Treasury