The Internal Revenue Service has issued Notice 2026-15 providing preliminary rules on the “material assistance” restrictions.

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The Inflation Reduction has reshaped how developers, investors, construction companies, and tax advisors must analyze energy tax credit eligibility.

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Here are slides that discuss the OBBB’s FEOC restrictions, generally, including a discussion of the “foreign-influenced entity” rule’s implications for lenders.

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Due to the enactment of the One Big Beautiful Bill (OBB), borrowers negotiating financing for energy tax credit eligible projects that began construction after 2024 are requesting representations

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Here’s a link to a detailed and visually organized timeline for various energy tax credit deadlines for beginning construction on projects and placing projects in service after the One Big Beautiful Bill’s

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The US Treasury has tightened rules for when wind and solar projects qualify as under construction for federal tax credits, though the changes were not as bad as rumored.

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At our 34th annual energy finance conference in San Diego this June, I moderated a panel exploring the federal government’s effort to promote new fossil fuel power plants.

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New FEOC rules will deny technology-neutral tax credits on new power plants and energy storage projects that rely heavily on Chinese equipment.

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The budget reconciliation bill signed by President Trump on July 4 may spark a surge in power and storage projects starting construction by the end of 2025.

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Production tax credits for producing renewable electricity are the same this year for projects placed in service in 2022 or later.

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