4 Key Takeaways | Harnessing the Inflation Reduction Act: Driving Investments in Renewable Energy and Carbon Reduction
The Capacity Crunch, Part Three: Unpacking the Power of the IRA: The Potential Game-Changing Opportunities for Utilities - Energy Law Insights
Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast
Renewable Natural Gas – The Next Frontier
The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy
Tax Issues for Co-location of Energy Storage with Solar or Wind
Monetizing Opportunities in Energy Storage in a Post-IRA World
Optimizing Investments in Energy Storage
Value Creation in the Transferable Tax Market
On February 12, 2026, the Department of the Treasury and the Internal Revenue Service issued Notice 2026-15, providing 95 pages of guidance regarding the definition of “material assistance from a prohibited foreign entity.”...more
With electricity demand rising across the United States, nuclear power is receiving renewed attention from energy developers, investors, and financiers – both for existing facilities and new projects....more
Geopolitical fractures and trade uncertainty persisted in 2025, yet cross‑border energy trade proved more essential than ever to global stability and growth....more
On October 29, 2025, Democratic members of the House Ways and Means Committee introduced H.R. 5862, the American Energy Independence and Affordability Act (the Bill). The legislation, introduced by Rep. Mike Thompson...more
On 22 November 2025, Decree-Law No. 175 of 21 November 2025 (known as the Energy Decree) came into force. It contains “Urgent measures concerning Transition Plan 5.0 and energy production from renewable sources” (Official...more
In data 22 novembre 2025 è entrato in vigore il Decreto-Legge 21 novembre 2025, n. 175 (noto come "DL Energia") recante "Misure urgenti in materia di Piano Transizione 5.0 e di produzione di energia da fonti rinnovabili" (GU...more
The 2025 Federal Budget (Budget 2025) introduced a number of business income tax measures aimed at stimulating investment and accelerating the transition to a clean economy. Key initiatives include temporary immediate...more
Canada's budget 2025, released on November 4th, outlines the federal government's "Climate Competitiveness Strategy" as part of the government's new vision for climate-change policy. This is the liberal government's first...more
On 4 July 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBB), representing a sweeping reset of the United States (U.S.) energy policy. The act drastically pares back the energy transition tax credits...more
The One Big Beautiful Bill Act (OBBBA) significantly reshaped the landscape for solar and other renewable energy incentives. In response to a directive from President Donald Trump, the U.S. Department of the Treasury and the...more
Earlier Tuesday, the Honourable François-Philippe Champagne, Minister of Finance and National Revenue, delivered the Liberal Party’s first federal budget under Prime Minister Mark Carney (Budget 2025). Budget 2025 does not...more
Significant changes to the Inflation Reduction Act through the One Big Beautiful Bill Act are set to reshape energy project development, financing strategies and long-term investment planning. Through revised deadlines,...more
The enactment of the One Big Beautiful Bill Act (“OBBBA”) on July 4, 2025 introduced major legal and regulatory changes across various sectors. ...more
On August 15, 2025, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-42 (Guidance), updating the rules on when construction is considered to have “begun” for purposes of...more
The Inflation Reduction Act ("IRA") functioned as the cornerstone of U.S. clean-technology capital investments. From its enactment in 2022 through late 2024, the statute's long-dated production and investment tax credits,...more
With an effective date of September 2, 2025, New Beginning of Construction guidance will be prospective and not apply to projects that satisfied beginning of construction under old IRS guidance before September 2, 2025. ...more
On August 15, 2025, the US Department of the Treasury and the Internal Revenue Service (the “IRS”) issued Notice 2025-42 (the “August 2025 Notice”), providing critical guidance on the determination of when construction begins...more
On July 4, 2025, Public Law 119-21, commonly known as the One Big Beautiful Bill Act (the “OBBBA”), became law and enacted significant changes to various renewable energy incentives, including the clean electricity production...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
Wind and solar projects seeking to begin construction before July 4, 2026, must meet stricter qualification criteria for some tax incentives....more
On Aug. 15, the U.S. Treasury Department and the Internal Revenue Service (IRS) released IRS Notice 2025-42, narrowing the rules for what qualifies as “beginning of construction” (BOC) under the One Big Beautiful Bill Act...more
The Internal Revenue Service ("IRS") has issued Notice 2025-42 to implement the One Big Beautiful Bill Act ("OBBBA") mandate to phase out the clean electricity production tax credit (§ 45Y) and investment tax credit (§ 48E)...more
On August 15, 2025, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released new guidance on the “beginning of construction” for wind and solar facilities under the clean electricity...more
On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42, providing long-awaited guidance on the “beginning of construction” requirements for wind and solar facilities under Sections 45Y and 48E of the...more
The IRS today issued guidance regarding the “beginning of construction” requirement as it relates to the clean electricity production tax credit (PTC) under Internal Revenue Code Section 45Y and the clean electricity...more