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Initial Guidance on Clean Fuel Production Credit Under IRC Section 45Z

On January 10, 2025, the Internal Revenue Service (IRS) issued Notice 2025-10 and Notice 2025-11. Notice 2025-10 summarizes proposed regulations (Proposed Regulations) that Treasury and the IRS plan to issue with respect to...more

Treasury and IRS Issue Final Regulations on the Credit for Production of Clean Hydrogen Under Section 45V of the Internal Revenue...

The final regulations retain the general framework of the proposed regulations, with some important modifications based upon comments from industry members. The acquisition and retirement of energy attribute certificates...more

Revving Up: Eight States in Gear with Low-Carbon Fuel Standard Legislation

Eight states are currently considering legislation that would require reductions in the carbon intensity of transportation fuel sold in the state, which would substantially increase the demand for renewable fuel and...more

California Combats Greenwashing with New Voluntary Carbon Offset and Carbon-Neutral and Low-Carbon Product Disclosure Law

California’s unprecedented AB 1305 law purports to target “greenwashing” by mandating public disclosures about virtually any claim of “significant” carbon reductions, but its broad wording and uncertain effective date raise...more

Fifth Circuit Permits the Use of the Social Cost of Carbon, For Now

The court’s decision allows the Biden administration to further develop the Social Cost of Carbon (SCC) but leaves open the possibility of future judicial scrutiny of its implementation. The Fifth Circuit’s ruling allows...more

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