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
IRS has made a habit of challenging whether a member of a limited liability company that is treated as a partnership for tax purposes is materially participating in the activities of the partnership....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
Intended to promote clarity and predictability in valuation of solar and wind energy systems, RPTL § 575-b has been anything but clear or predictable since its enactment in 2021. Under section 575-b, the New York State...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 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
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
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted. Several provisions of the OBBBA will impact renewable energy projects and the tax credits generated by such projects. Such provisions include the...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
In a decision that could make it challenging for wind and solar projects to qualify for the federal Investment Tax Credit (ITC) and Production Tax Credit (PTC), the Internal Revenue Service (IRS) released Notice 2025-42 on...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
The IRS on Aug. 15, 2025, released Notice 2025-42, which provides guidance on how taxpayers can establish the "beginning of construction" (BOC) of a wind or solar facility for purposes of determining whether such facility is...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
The One Big Beautiful Bill Act, enacted on July 4, 2025, imposed new restrictions on the availability of the Investment Tax Credit (ITC) and Production Tax Credit (PTC) for wind and solar projects under Code Sections 45Y and...more
On 15 August 2025 the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice), which restricts the methods that developers of wind and solar projects can use to determine whether they have begun construction for...more
In response to Executive Order 14315 (July 7, 2025) (the “July 7 EO”), the IRS released Notice 2025-42 on August 15, 2025. Notice 2025-42 provides rules on how to begin construction for purposes of the effective dates of the...more
Energy transition is going through what can be described as growing pains. Here to stay, but the reality of what it is going to take to diversify energy resources will take decades. And I stress the word “diversify” as...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
Enacted in August 2022, the Inflation Reduction Act (the “IRA”) expanded energy tax credits by increasing credit amounts, broadening eligibility beyond wind and solar, and allowing credits to be developed and sold....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 renewable energy sector faces significant regulatory changes following the enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025. Through IRS Notice 2025-42, issued under Executive Order 14315, the Treasury...more