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Navigating Clean Hydrogen Tax Credits: Insights and Implications - Energy Law Insights [Video]

Dive into the complexities of clean hydrogen production and the associated tax credits with Troutman Pepper Partners Anne Loomis and Mindy McGrath. In this video, they explore the Inflation Reduction Act’s new production tax...more

Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast [Audio]

In this episode of the Troutman Pepper Battery + Storage Podcast, host Bill Derasmo is joined by Troutman Pepper Partners Anne Loomis and John Leonti to discuss the transformative effects of the Inflation Reduction Act (IRA)...more

Taking Charge: Inside the U.S. Battery Boom

The Inflation Reduction Act (IRA) has supercharged global interest in U.S. battery storage, forcing companies to change their approach to the market. We look at how this generational legislation is driving growth and...more

Tax Issues for Co-location of Energy Storage with Solar or Wind [Video]

The Inflation Reduction Act (IRA) changed the game when it comes to battery storage and its qualifications for investment tax credits (ITC). Partners Christine Byrnes and Anne Loomis discuss the eligibility of energy storage...more

Treasury and IRS Issue Domestic Content Guidance Under IRA

On May 12, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2023-38, which describes certain rules that Treasury and the IRS intend to include in forthcoming proposed regulations...more

Optimizing Investments in Energy Storage [Video]

Greater flexibility in deal structuring, and the ability to sell tax credits, are two of several new options for project sponsors and investors presented by the Inflation Reduction Act. In this video, Partners Anne Loomis and...more

Treasury and IRS Release Guidance on Energy Community Enhancements under the Inflation Reduction Act

On April 4, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2023-29, which describes certain rules that Treasury and the IRS intend to include in forthcoming proposed regulations...more

Navigating the Inflation Reduction Act of 2022: A Practical Guide

The Inflation Reduction Act of 2022 (IRA) will be a game changer for the energy industry. This guide focuses on those issues of particular significance to the energy industry; it is not intended to be comprehensive....more

House Rules Committee Modifies Green Energy Bill

On October 28, the House Rules Committee released a modified version of the budget reconciliation legislation, the Build Back Better Act (the Bill), including Subtitle D, Green Energy. Before release of the Bill, President...more

Direct-Pay Options: A Review of Recent Legislative Proposals

The Biden administration earlier this year released a summary of its plans to invest in infrastructure, which included “direct-pay” options for the investment tax credit (ITC) and production tax credit (PTC) for clean energy...more

IRS Rules on Section 45Q Eligibility for Separately Owned and Subsequently Installed Property at Qualified Facility

On July 1, the IRS issued Revenue Ruling 2021-13, which concludes that an acid gas removal (AGR) unit at a methanol plant constituted carbon capture equipment for purposes of the carbon capture credit under Section 45Q...more

Government Funding Bill Extends Renewable Energy Tax Credits

On December 21, the House and Senate passed H.R. 133, the “Consolidated Appropriations Act, 2021,” with overwhelming support. A video posted on December 22 on Twitter cast doubt on whether the president will sign the bill....more

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