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3 Developments That May Usher In A Nuclear Energy Revival

Nuclear energy is experiencing a resurgence. As the world grapples with how best to address climate change, nuclear has found a seat at the table as a viable, zero-carbon energy source. While the appetite in the U.S. for...more

Full Speed Ahead: The Inflation Reduction Act at One Year

It’s the largest climate legislation in US history, with many complex provisions. But let’s start with the big picture: A year on from the Inflation Reduction Act becoming law, is it living up to its promise?...more

[Webinar] The Inflation Reduction Act – 1 Year Later - September 13th, 12:00 pm - 1:00 pm CT

In this presentation, we will discuss substantive updates and guidance released on IRA credits and monetization and provide a market update....more

Treasury Issues Final Regulations on Low-Income Communities Bonus

On August 10, 2023, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued final regulations (the “Final Regulations”)1 providing additional guidance to taxpayers on the “Low-Income...more

Energy Community Guidance Updated for Unemployment Data

Taxpayers have anxiously been awaiting clarity on energy community status based on the 2022 unemployment rates to establish location in an energy community through metropolitan statistical area (“MSA”) or non-metropolitan...more

Guidance Clears the Way for Direct Pay – Treasury Releases Preliminary “Elective Payment” Regulations

On June 14, 2023, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued proposed regulations and temporary regulations regarding the direct pay election1 for certain tax credits...more

Transfer Away! Treasury Releases Preliminary Ground Rules for Tax Credit Transfers

On June 14, 2023, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued proposed and temporary regulations regarding the transfer elections for certain tax credits available...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

Treasury Issues Proposed Regulations on Low-Income Communities Bonus

On May 31, 2023, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued Proposed Treasury Regulations 110412-23 (the “Proposed Regulations”), providing additional guidance on...more

Treasury Issues Additional Guidance on Section 48C Advanced Energy Project Tax Credit

On May 31, 2023, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued Notice 2023-44 (the “Notice”), providing additional guidance on the program established under section...more

Highly Anticipated Domestic Content Bonus Guidance Released

On May 12, 2023, the Department of the Treasury (the “Treasury”) and Internal Revenue Service (the “IRS”) issued Notice 2023-38 (the “Notice”), providing guidance on the rules taxpayers must satisfy to qualify for the...more

Treasury Quietly Changes Energy Community Guidance, Redefining Beginning of Construction Timing Rule

In what appears to have been an update to previously released guidance, the Department of Treasury (the “Treasury”) and Internal Revenue Service (the “IRS”) posted an unexpected update to Notice 2023-29 (the “Notice”)...more

Treasury Issues IRA Guidance on Energy Communities

On April 4, 2023, the Department of Treasury (the “Treasury”) and Internal Revenue Service (the “IRS”) issued Notice 2023-29 (the “Notice”) providing guidance on the energy community bonus credit available under sections 45,...more

Treasury’s New EV Guidance Rewards Domestic Manufacturing

On March 31, 2023, the Department of Treasury (the “Treasury”) issued Proposed Treasury Regulation 120080-22 (the “Proposed Regulations”) under section 30D of the Internal Revenue Code of 1986, as amended (the “Code”), with...more

Treasury Issues IRA Guidance on Section 48C Advanced Energy Project Credit

On February 13, 2023, the Department of Treasury (the “Treasury”), along with the Internal Revenue Service (the “Service”) and the Department of Energy (the “DOE”), issued Notice 2023-18 (the “Notice”), establishing a program...more

Treasury Issues Initial IRA Labor Guidance

In a surprising release, on November 29, 2022, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “Service”) issued Notice 2022-61 (the “Notice”) providing initial guidance on the prevailing...more

New Climate Law Overhauls US Tax Code With Benefits, Flexibility

The Inflation Reduction Act of 2022 (IRA) represents one of the most sweeping pieces of climate policy legislation ever enacted in the United States. While the final impact of the IRA remains to be seen, we expect there will...more

House Passes Historic Inflation Reduction Act!

On August 12, 2022 – a little over two weeks after the legislation was announced and five days after it passed the Senate – the House passed the historic Inflation Reduction Act of 2022 (the “Act”). While the legislation...more

[Webinar] Renewable Reboot: A Download on the Inflation Reduction Act of 2022 – Clean Energy Tax Provisions - August 4th, 3:00 pm...

On July 27, 2022, Senators Manchin (D-WV) and Schumer (D-NY) debuted the Inflation Reduction Act of 2022, a piece of legislation that, if enacted, would be a historic investment in climate policy as well as a down payment on...more

Renewable Reboot – The Inflation Reduction Act of 2022 Released as Senator Joe Manchin (D-WV) Changes Stance on Climate Change and...

On July 27, 2022, only a few hours after the Senate approved a bipartisan semiconductor and technology package, Senator Manchin made a stunning and well-timed reversal of his prior position and confirmed his support for...more

[Webinar] Recent Developments in U.S. Offshore Wind - August 16th, 12:00 pm - 1:00 pm CT

In this presentation, panelists will discuss recent developments in the U.S. offshore wind industry including recent progress and projects in the pipeline, challenges to development of U.S. offshore wind projects, key...more

New York Bight Launches Offshore Wind Race in U.S.

The end of February was a very exciting time for the offshore wind power space. In the three-day New York Bight auction conducted by the Bureau of Ocean Energy Management (“BOEM”) beginning on February 23, six companies...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

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