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
On January 14, 2026, Senators Pete Ricketts (R-NE) and Chris Coons (D-DE) introduced the Renewable Chemicals Act (S. 3632). According to Ricketts’s January 14, 2026, press release, the bipartisan legislation “would provide a...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
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for November 25, 2025 – December 10, 2025....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
On Oct. 1, 2025, Gov. Gavin Newsom signed into effect California S.B. 302, which excludes tax credit monetization transactions from the California income tax for taxable years beginning Jan. 1, 2026, and before Jan. 1, 2031....more
A recent Tax Court decision (Strieby v. Commissioner, T.C. Memo 2025-28) highlights a risk for investors claiming energy tax credits through partnerships. In Strieby, the taxpayer argued that energy credits were not subject...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
Government Shutdown Outlook: On Sept. 29, House and Senate majority and minority leaders, also known as the “Big 4,” met with President Trump to discuss the imminent federal government shutdown. The meeting ended without an...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
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
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