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The One, Big, Beautiful Bill: Impact on Clean Energy Tax Credits

The One, Big, Beautiful Bill would significantly limit tax credits for clean energy and manufacturing introduced or expanded under the Inflation Reduction Act of 2022....more

Joint Resolution Puts Future of Methane Fee in Doubt

The Biden administration's rule requiring the payment of a fee for methane emissions has effectively been rescinded, although, for now at least, the statutory provision imposing the fee remains in effect along with other...more

President Trump's Executive Order on Unleashing American Energy: Potential Foreign Investors' Claims Against the United States

On January 20, 2025, President Donald Trump issued the Executive Order on Unleashing American Energy, pausing the disbursement of grants and loans under the Inflation Reduction Act ("IRA") and the Infrastructure Investment...more

New Guidance on the Commercial EV Tax Credit

In one of their final sets of guidance under President Biden, the Department of Treasury and the IRS released proposed regulations for the tax credit under Section 45W, which is available for purchasing electric vehicles for...more

Draft Guidance on the Section 45Z Clean Fuel Production Credit

The Department of Treasury and the IRS have released Notices 2025-10 and 2025-11, outlining intended forthcoming proposed regulations for the Section 45Z clean fuel production credit introduced by the Inflation Reduction Act...more

Final Clean Electricity Production and Investment Tax Credit Regulations Provide Taxpayers With Welcomed Guidance

The Department of Treasury and the Internal Revenue Service released final regulations regarding the Section 45Y clean electricity production and Section 48E clean electricity investment tax credits....more

Final Regulations Issued in Final Days of Congress: Clean Hydrogen Production Tax Credit

The Department of Treasury and the Internal Revenue Service issued final regulations regarding the Section 45V clean hydrogen production credit....more

Final Regulations Clarify Requirements for the Advanced Manufacturing Production Credit

The Department of Treasury and the Internal Revenue Service ("IRS") issued final regulations regarding the advanced manufacturing production tax credit....more

IRS Issues Final Prevailing Wage and Apprenticeship Regulations for Clean Energy Tax Credits

The Background: The Inflation Reduction Act ("IRA") created or enhanced various tax credits for qualifying renewable energy projects. However, a taxpayer loses 80% of otherwise-available IRA credits unless prevailing wage...more

Greenhouse Gas Emission Reporting for Petroleum and Natural Gas Industry Overhauled

The Situation: The United States Environmental Protection Agency ("EPA") was required to overhaul the greenhouse gas reporting requirements for the petroleum and natural gas industry by the Inflation Reduction Act ("IRA") in...more

Proposed Treasury Regulations Provide Guidance on New Clean Electricity Production and Investment Tax Credits

The Department of Treasury and the Internal Revenue Service released newly proposed regulations regarding the clean electricity production and investment tax credits....more

Final Clean Vehicle Credit Regulations Clarify Diligence and Tracing Rules

The Department of Treasury, the Internal Revenue Service, and the Department of Energy finalized guidance on the requirements for new and used clean vehicles to be eligible for federal tax credits....more

Administration Finalizes Regulations on Clean Energy Tax Credit Transfers

The Department of Treasury and the Internal Revenue Service issued final regulations on requirements for taxpayers selling clean energy tax credits....more

U.S. Department of Energy Conditionally Commits Up to $1.5 Billion to Finance Nuclear Plant in Michigan

Holtec Palisades is the first project to receive a conditional funding commitment from the U.S. government through the Inflation Reduction Act's Energy Infrastructure Reinvestment ("EIR") program....more

U.S. EPA's New Methane Emissions Charge – My Wallet or Yours?

On January 12, 2024, the EPA announced a proposed new rule entitled Waste Emissions Charge for Petroleum and Natural Gas Systems (the "Proposed Rule"). As required by Congress pursuant to the Inflation Reduction Act ("IRA"),...more

EPA Proposes Regulations to Implement Methane Fee

The U.S. Environmental Protection Agency ("EPA") has proposed regulations for calculating methane emissions fees required beginning this year under the Inflation Reduction Act ("IRA"). Section 136 of the Clean Air Act (added...more

Proposed Guidance Clarifies "Foreign Entity of Concern" Restrictions for Clean Vehicle Credit

New proposed Treasury and Department of Energy ("DOE") guidance, issued on December 1, 2023, offers clarity on which vehicles will be disqualified from the Clean Vehicle Tax Credit due to the inclusion of minerals or...more

Ahead of Methane Emission Fees, EPA Proposes New Reporting Rules for Petroleum and Natural Gas Industry

The Situation: The Inflation Reduction Act ("IRA") requires the U.S Environmental Protection Agency ("EPA") to finalize new greenhouse gas reporting rules for the petroleum and natural gas industry based on "empirical...more

Inflation Reduction Act: Impact on Electric Vehicle and Transportation Industries

The Inflation Reduction Act of 2022 (the "Act"), signed into law by President Biden this month, offers new or expanded tax incentives for buying electric vehicles ("EVs") and using or producing certain environmentally...more

The Inflation Reduction Act: Impact on Renewable Energy

The Inflation Reduction Act (the "Act"), signed into law by President Biden on August 16, 2022, will significantly impact clean energy. This White Paper contains a summary of the provisions most relevant to the renewable...more

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