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Treasury Releases Guidance and GREET Model for the Section 45Z Clean Fuel Production Credit

On January 10, 2025, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) continued their flurry of new guidance by releasing IRS Notice 2025-10 (the “Notice”) concerning the clean fuel...more

Final Hydrogen Regulations Provide Multiple Paths for Production, But The Three Pillars and Other Obstacles Remain

On January 10, 2024, the Department of the Treasury (“Treasury”) published the final regulations governing the section 45V Clean Hydrogen Production Tax Credit (“Final Regulations”). The Final Regulations tackle many of the...more

Taxpayers Find Helpful Clarity in Final 45X Regulations, as Critical Minerals and Electrode Active Material Producers Strike Gold

On October 24, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations (the “Final 45X Regulations”) regarding the Advanced Manufacturing Production Tax...more

Treasury Releases Notice on the Section 45Z Clean Fuel Production Credit

On May 31, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service continued to churn out Inflation Reduction Act of 2022 (“IRA”)1 guidance by releasing Notice 2024-49 (the “Notice”) regarding the...more

Treasury Releases Proposed Regulations on Tech-Neutral PTC and ITC

On May 29, 2024, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) issued proposed regulations (REG-119283-23) (the “proposed regulations”) regarding the clean electricity production...more

Domestic Content Safe Harbor Released

On May 16, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued Notice 2024-41 (the “Notice”), which provides supplemental guidance on the domestic content bonus credit...more

Treasury Releases Long Awaited Hydrogen Guidance

Just in time for the Christmas holiday, early this morning the U.S. Internal Revenue Service (“IRS”) and Department of Treasury (“Treasury”) released highly anticipated regulations governing the Section 45V Clean Hydrogen Tax...more

Treasury Issues Proposed Regulations on 45X Advanced Manufacturing Production Credit

On December 14, 2023, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations (the “Proposed Regulations”) providing additional guidance to taxpayers on the advanced...more

Treasury Issues Proposed Regulations for IRA Labor Requirements

On August 29, 2023, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued proposed regulations (the “Proposed Regulations”) providing proposed rules governing the prevailing wage and...more

Unlocking the Opportunity of Low-Carbon Hydrogen: Investment, Incentives, and Collaboration

Hydrogen can play a vital role in the transition to a carbon-neutral economy, and momentum for it has never been stronger. Both governments and companies see the enormous potential of low-carbon hydrogen for storing energy,...more

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