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From Extraction to Smelting: President Trump Issues Executive Order Aiming to Increase American Mineral Production

Those in the critical minerals industry have been waiting to see what President Donald Trump’s next move would be after his “Unleashing American Energy” Executive Order on January 20, 2025 (the “January Executive Order”),...more

White House Announces 25% Tariff on Automobiles and Certain Automobile Parts

On March 26, 2025, President Donald Trump signed a proclamation imposing a 25% tariff on imports of automobiles (including passenger vehicles, i.e., sedans, SUVs, crossovers, minivans, cargo vans, and light trucks) and...more

EU Announces Countermeasures Following Imposition of US Tariffs

On 12 March 2025, the United States (US) imposed tariffs of up to 25% on imports of steel, aluminium, and certain products containing steel and aluminium from the European Union (EU) and other trading partners....more

President Trump’s Use of the National Emergency Act and Possible Congressional Next Steps

Recently, President Donald Trump issued three Executive Orders (EOs) to impose tariffs on Mexico, Canada, and the People’s Republic of China (PRC) pursuant to his authorities under the Constitution and the laws of the United...more

Treasury Issues Final Regulations on Technology Neutral Clean Energy Projects

On January 7, 2025, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (the “Final Regulations”) relating to technology-neutral tax credits for clean energy...more

Updates and Summary of the Evolving Executive Federal Funding Freeze

On January 20, 2025, President Donald Trump signed several executive orders pausing several federal funding streams while the Trump Administration evaluates whether covered government financial assistance aligns with the...more

President Trump Issues “America First” Trade Policy

At A Glance - The second Trump Administration’s "America First Trade Policy" orders a comprehensive review of US trade and economic policies, focusing on trade deficits, unfair trade practices, and the impact of existing...more

IRS Releases Final Energy Property Regulations Under Section 48 Investment Tax Credit

On December 4, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations, TD 10015, (the “Final Regulations”), which provide guidance on the definition of energy...more

China Select Committee Chairman Introduces Legislation to Revoke China’s Permanent Normal Trade Relations

On November 14, 2024, the Chairman of the Select Committee on the Chinese Communist Party (“CCP”), John Moolenaar (R-MI), introduced H.R. 10127, the Restoring Trade Fairness Act (the “Legislation"), which would suspend US...more

Treasury and IRS Issue Final Regulations on Section 45X

On October 24, 2024, the US Department of Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) released final regulations (the “Final Regulations”) on the Section 45X Advanced Manufacturing Production Credit of the...more

US Department of the Treasury Issues Final Rule to Regulate Outbound Investments

On October 28, 2024, the US Department of the Treasury (“Treasury”) issued a Final Rule to require the notification or prohibition of certain outbound investments and other transactions by US persons involving persons of...more

Bipartisan Group of Senators Introduces Bill to Prevent Chinese Companies from Using Certain American Tax Credits

On July 31, 2024, Senators Jon Ossof (D-GA), Sherrod Brown (D-OH), Bill Cassidy (R-LA), and Rick Scott (R-FL) introduced the bipartisan American Tax Dollars for American Solar Manufacturing Act. The bill aims to “prevent...more

USTR Invites Public Comments on WTO Dispute Settlement Proceeding Regarding China’s Allegations That Certain Tax Credits Under the...

On August 27, 2024, the Office of the U.S. Trade Representative (USTR) published a notice to the Federal Register “invit[ing] written comments from the public concerning the issues raised” by China in its dispute before the...more

A Primer on the Budget Reconciliation Process

As we await the outcome of the upcoming US elections, we know that whoever controls the White House and Congress will confront one of the biggest tax debates in US history in 2025. It is possible that one party wins full...more

Outlook for Energy and Tax Policy in 2025

While we await the outcome of the upcoming US elections, stakeholders in the energy tax and policy space should recognize that, regardless of the outcome of the election, there will be plenty of activity in the energy sector...more

Final Regulations Issued on Prevailing Wage and Apprenticeship Requirements under the Inflation Reduction Act

On June 18, 2024, the US Internal Revenue Service (“IRS”) and Department of the Treasury (“Treasury”) issued final regulations (“Final Regulations”) establishing rules for taxpayers intending to satisfy the prevailing wage...more

Final Guidance Issued on “Foreign Entity of Concern” Criteria

On May 3, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9995) concerning the clean vehicle credit under Section 30D of the Internal Revenue Code...more

USTR Finalizes 4-Year Review of Section 301 Tariffs on Imports from China, Increasing Tariffs on Clean Energy Supply Chains

On May 14, 2024, the United States Trade Representative (“USTR”) released the results of its statutorily required review of the tariff actions in USTR’s Section 301 investigation of China’s Acts, Policies, and Practices...more

Final Regulations Issued on Direct-Pay Elections and Transfer of Tax Credits

On April 25, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9993) (the “final regulations under section 6418”) concerning the election to transfer...more

Could 2025 Bring the Biggest Changes in US Tax Policy in History? Absolutely!

2025 may well be the most consequential year in the history of US tax policy, at least since the establishment of the income tax through the 16th Amendment in 1913. While the US has a long history of enacting tax policies...more

What Does the Narrowing Republican House Majority Mean for Congressional Investigations?

Two developments last week threaten to weaken Republican control over the investigative agenda of the US House of Representatives. First, House Republicans’ narrow majority continues to shrink, with Representative Mike...more

Republican Study Committee Introduces the Countering Communist China Act

On February 29, 2024, Republican Study Committee (“RSC”) Chairman, Representative Kevin Hern (OK-01), and RSC National Security Task Force Chairman, Joe Wilson (SC-02), introduced H.R. 7476, the Countering Communist China Act...more

Eye on Critical Minerals - January 2024

Welcome to Mayer Brown’s Critical Minerals Newsletter which focuses on some of the key legal issues and developments that have been affecting the sector over recent months....more

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