News & Analysis as of

Energy & Utilities Tax

Read need-to-know updates, commentary, and analysis on Energy & Utilities issues written by leading professionals.
Vinson & Elkins LLP

5% Safe Harbor Resurrected for Wind and Solar (At Least for Now)

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On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia (the “District Court”) vacated Internal Revenue Service (“IRS”) Notice 2025-42 (the “Notice”) in its entirety in Oregon Environmental Council et...more

Butler Snow LLP

Texas Courts Constrain Any Appeal of ERCOT Board Action to Effectively Serial Motions for Reconsideration—Is That What the...

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Under Texas law, the Electric Reliability Council of Texas (“ERCOT”), the independent system operator for the electric grid, is subject to pervasive oversight by the Public Utility Commission of Texas (“PUCT”)....more

Holland & Knight LLP

Court Vacates IRS Notice 2025-42: "5% Safe Harbor" for Wind and Solar Facilities Reinstated

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The U.S. District Court for the District of Columbia issued a memorandum opinion on June 6, 2026, in Oregon Environmental Council v. IRS, No. CV-25-4400 (D.D.C. June 6, 2026), vacating IRS Notice 2025‑42, which had curtailed...more

K&L Gates LLP

Western Australia – New State Development Act

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Western Australia’s State Development Act 2025 (WA) (Act) received royal assent on 19 December 2025, with the majority of provisions coming into force on 18 February 2026. Aimed at providing for the coordination, facilitation...more

McGuireWoods LLP

Federal Court Vacates IRS Notice 2025-42, Restores 5% Safe Harbor for Wind and Solar Projects

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On June 6, 2026, the U.S. District Court for the District of Columbia issued a memorandum opinion in Oregon Environmental Council v. Internal Revenue Service, Case No. 25-4400 (CKK), vacating IRS Notice 2025-42 in full and...more

Morgan Lewis - Up & Atom

NRC Annual Enforcement Report Shows Slight Decline in Escalated Enforcement Actions

The NRC’s Office of Enforcement (OE) recently published its 2025 Enforcement Program Annual Report. During 2025, the NRC issued 71 escalated enforcement actions to licensees, nonlicensees, and individuals, which is a slight...more

Akin Gump Strauss Hauer & Feld LLP

FCC Announces Tentative Agenda for June 2026 Meeting

On June 4, the Federal Communications Commission (FCC or Commission) released a tentative agenda for the FCC’s June Open Meeting, which is scheduled for Thursday, June 25 at 10:30 AM ET. The agenda reflects Chairman Brendan...more

Morgan Lewis - Data Center Bytes

What NERC’s Emerging Large Load Guidance Means for Data Center Developers and Operators

These facilities are no longer being viewed only as end-use customers; increasingly, they are being treated as large, dynamic resources whose design, integration, and operation can affect bulk power system reliability. For...more

Hogan Lovells

Energy security for island nations: Legal and commercial considerations affecting power systems

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For island nations, securing reliable and affordable power presents a distinct set of challenges. Geographical isolation, limited local resources and exposure to extreme weather create vulnerabilities across both fuel supply...more

Venable LLP

Sripetch v. SEC Strengthens the Government's Hand on Disgorgement - With Important Implications for FERC Enforcement

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The Supreme Court's decision in Sripetch v. SEC is formally a Securities and Exchange Commission ("SEC") case, but its reasoning has direct significance for the Federal Energy Regulatory Commission's ("FERC") enforcement...more

Pillsbury - Gravel2Gavel Construction & Real...

A Customized Approach to Data Center Construction

Data center construction projects are, to put it mildly, distinct. They differ from traditional construction in a host of manners, and are particularly distinctive because the value of the facility depends on unique measures...more

BCLP

New York State Amends the Climate Leadership and Community Protection Act

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On May 26, 2026, Governor Kathy Hochul signed a law, included in the State budget bill, to amend the Climate Leadership and Community Protection Act (“CLCPA”), New York’s landmark statute requiring steep reductions in...more

Blake, Cassels & Graydon LLP

Mise en œuvre du protocole d’accord entre le Canada et l’Alberta : points saillants pour les marchés du carbone en Alberta

Le 15 mai 2026, le gouvernement du Canada et celui de l’Alberta ont annoncé la conclusion d’un accord de mise en œuvre en vue d’aborder plusieurs aspects du protocole d’accord (le « protocole d’accord ») de novembre 2025...more

Harris Beach Murtha

Renewable Energy Industry Groups Challenge DoD Wind Moratorium

Harris Beach Murtha on

A coalition of nine renewable energy trade associations, including the Alliance for Clean Energy New York, recently filed a lawsuit in the U.S. District Court for the District of Oregon over recent federal government actions...more

ArentFox Schiff

Trump’s New AI EO: Voluntary Frameworks, Cyber Crackdowns, and What It Means for Developers and Tech Companies

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On June 2, President Trump signed an executive order (EO) entitled “Promoting Advanced Artificial Intelligence Innovation and Security” that establishes new federal cybersecurity directives, creates a voluntary framework for...more

ArentFox Schiff

Illinois Appellate Courts Split on County Authority on Solar Siting

ArentFox Schiff on

The Fourth Appellate District’s June 2 decision in Tate Road Solar 1, LLC v. County of Winnebago held that Illinois courts cannot compel counties to issue permits when solar projects meet statewide standards for solar siting...more

Foley & Lardner LLP

Federal Court Vacates IRS Notice 2025-42: Five Percent Safe Harbor May be Restored for Wind and Solar Projects

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On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia vacated IRS Notice 2025-42 (the “Notice”), which previously eliminated the Five Percent Safe Harbor as a method of establishing “beginning of...more

Mintz - Energy & Sustainability Viewpoints

Inside Digital Infrastructure: ASG’s Allison Clements and Dustin Wertheimer on What’s Driving the Power Bottleneck in AI...

Step into the full digital infrastructure ecosystem with our Q&A series featuring innovators who are redefining what’s possible across data centers, fiber networks, broadband, and next‑generation connectivity. Hear from...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Scrap Tires Combusted in Cement Kilns/Non-Hazardous Secondary Materials Regulations: Environmental Protection Network Comments...

The Environmental Protection Network (“EPN”) submitted May 20th comments addressing the United States Environmental Protection Agency (“EPA”) is proposal of a rule designating scrap tires (including previously abandoned scrap...more

Snell & Wilmer

Navigating FERC and Arizona Corporation Commission Rate Cases: A Practical Playbook for Clients

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Companies facing rate cases in the energy and utility sectors need to be able to move seamlessly between federal and state paradigms without losing the strategic thread. At the federal level, the Federal Energy Regulatory...more

Snell & Wilmer

Safe Harbor Restored: Federal Court Strikes Down IRS Attempt to Narrow Clean Energy Tax Credit Eligibility

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On June 6, 2026, a federal district court vacated IRS Notice 2025-42 (setting special beginning of construction rules for solar and wind projects) in full and remanded it to the IRS for further administrative action. The...more

Winthrop & Weinstine, P.A.

Cumulative Impacts Analysis

The Minnesota Pollution Control Agency (MPCA) recently released its draft cumulative impact analysis rules for air permits, and explained the rules in a webinar (recording to be released later). The cumulative impacts...more

Gray Reed

Louisiana Legacy Pollution Plaintiff Thwarted … For a Moment

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In WMH  Farms v. Apache Corporation the Third Circuit Court of Appeal reversed summary judgment in favor of plaintiff/landowner WMH against lessee JP Oil and dismissed JP’s third-party demand against Walter Oil and Gas....more

White & Case LLP

Update on future German network tariff regulation and its impact on BESS

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On May 27, 2026, regulator presented an update on the intended changes to electricity network tariff regulation. While the first discussion paper was published in May 2025, the process is now expected to be concluded by the...more

Carlton Fields

Florida Appeals Court Decisions Week of June 1 - 5, 2026

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U.S. Eleventh Circuit Court of Appeals - Shaikh v. Fox News - frivolous claims lacking subject matter jurisdiction - USA v. Niksich - foreign bank accounts, Eighth Amendment challenge - Lil Joe Records v. Won -...more

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