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Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits [Video]

Vinson & Elkins' Sean Moran & Lauren Collins have witnessed the evolution of tax credits—from their early days in the late '80s to today’s booming energy transition. Watch as this dynamic duo explores how these credits have...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

Treasury Finalizes Highly Anticipated Guidance on the Investment Tax Credit

On December 4, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations [TD 10015] (the “Final Regulations”) for the energy credit available under section 48...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

[Webinar] Developing & Financing Low Carbon Hydrogen Projects - March 29th, 12:00 pm - 1:00 pm CT

Interest in the rainbow of different kinds of hydrogen has intensified, both in the United States and globally, in connection with the deployment of capital and government initiatives toward the energy transition. In this...more

Senate Finance Committee Modifies Clean Energy Tax Proposals in Build Back Better Reconciliation Bill

Early on December 11, 2021, the Senate Finance Committee released its version of the Build Back Better Act (the “Act”). While the Senate Finance Committee version of the Act largely replicates the clean energy proposals...more

House Passes Build Back Better Reconciliation Bill

Early on November 19, 2021, the House passed H.R. 5376, the Build Back Better Act (the “Act”) along partisan lines. Passage came after the Congressional Budget Office released projections on the overall net cost of the...more

Clean Energy Tax Proposals in Biden’s New “Build Back Better” Framework

Faced with opposition from within his own party, President Biden last week unveiled a new, pared down framework for his “Build Back Better” agenda. Following release of the president’s framework, H.R. 5376 (the “Build Back...more

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