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The E&P Playbook for Unlocking Venezuela: Navigating the New OFAC Sanctions Landscape

Through a series of recently issued general licenses, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) has relaxed its Venezuela Sanctions Regulations (VSR) to create a critical pathway for...more

OFAC Issues General License 46

Trump administration authorizes transactions involving Venezuelan oil sector, but subject to detailed conditions to align with U.S. policy objectives. Companies seeking to do business with Venezuela should confirm that their...more

Impacts of Recent Developments on Venezuela’s Investment, Economic and Legal Landscape

The recent arrest and arraignment of Venezuelan President Nicolás Maduro has profound legal and economic implications, particularly within the oil and gas sector. The Venezuelan oil sector is now in a state of disrepair due...more

Treasury Establishes 45Q Carbon Capture Tax Credit Safe Harbor for Verifying CO2 Sequestration

On December 19, 2025, Treasury and the IRS released Notice 2026-1 (the “Notice”) establishing an alternative method for taxpayers to substantiate carbon oxide sequestration volumes for section 45Q carbon capture tax credits...more

Carbon Capture Developments: Class VI Primacy in Louisiana and Texas

As energy infrastructure projects ramp up along the U.S. Gulf Coast and beyond, the role of states in holding primary enforcement authority (“primacy”) for certain federal programs has taken center stage; this is particularly...more

Key Takeaways from the 9th Annual Baker Institute Energy Summit – Resilience in Energy Supply Chains

Baker Botts was proud once again to partner with Rice University’s Baker Institute Center for Energy Studies (CES) for the 9th Annual Energy Summit, held October 7–8 in Houston. This year’s theme — “Resilience in Energy...more

Carbon Sequestration Advances in Texas as EPA Proposes to Grant Class VI Primacy

On June 9, 2025, EPA issued a prepublication version of the proposed rule granting Class VI underground injection control (“UIC”) primary enforcement authority (“primacy”) to Texas. Class VI UIC wells are used for the...more

Final Section 45V Clean Hydrogen Production Tax Credit Regulations Issued

On January 3, 2025, the Internal Revenue Service (“IRS”) and the Department of the Treasury (“Treasury”) released long-awaited final regulations regarding the clean hydrogen production tax credit under section 45V of the...more

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