Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Podcast - Carbon Markets Lightning Round: State and Federal Updates
CCUS: Understanding The Class VI Permitting Process
Carbon Capture & Storage: The Race To Net Zero
Carbon Capture, Use, and Sequestration (CCUS) Webinar
Energy & Infrastructure: Renewables Driving Change in the Investment Landscape
Videocast: Section 45Q Carbon Capture and Sequestration (CCS) credit
On January 3, 2025, the Treasury Department and the Internal Revenue Service issued final regulations under Internal Revenue Code (Code) Section 45V (the Final Regulations) with respect to credits for the production of clean...more
On January 3, 2025, the IRS and Treasury issued long-awaited final regulations (the “45V Final Regulations”) implementing the clean hydrogen production tax credit (the “45V Credit”) under Section 45V of the Internal Revenue...more
The final regulations retain the general framework of the proposed regulations, with some important modifications based upon comments from industry members. The acquisition and retirement of energy attribute certificates...more
The Inflation Reduction Act of 2022 added Section 6417 to the Internal Revenue Code of 1986, as amended (the “Code”). Under this new section, certain taxpayers may make an elective payment, which will treat certain eligible...more
On January 6, 2021, the Internal Revenue Service and the Department of the Treasury released final regulations on the IRC section 45Q carbon capture and sequestration (CCS) credit in order to implement changes made to that...more