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New Tax Legislation: Impacts on Energy Incentives
August 5, 2025 @ 12:00 pm – 1:30 pm EDT
Event Overview
Many of the energy incentives introduced or expanded under the Inflation Reduction Act of 2022 are subject to earlier phase out or termination dates under the recently passed reconciliation bill. The transferability and direct pay elections for certain energy credits remain available until these credits phase out. During this session you will learn how the new legislation impacts the available energy incentives and the additional requirements to qualify and monetize energy incentives.
Learning Objectives
- Explore the impacts of the new tax legislation on energy incentives.
- Identify the key changes for the following incentives:
– Clean Energy and Clean Electricity Investment Tax Credits (Sections 48, 48E).
– Clean Electricity Production Credits (Sections 45, 45Y).
– Advanced Manufacturing Production Credit (Section 45X).
– Alternative Fuel Infrastructure Credit (Section 30C).
– Clean Commercial Fleet (Section 45W).
- Explain the accelerated phase outs for the following incentives:
– New Energy Efficient Home Credit (Section 45L).
– Energy Efficient Commercial Buildings Deduction (Section 179D).
– Other residential energy credits (Section 25C, 25D, 25E).
- Describe the expansion of the following incentives:
– Advanced Manufacturing Investment Credit (Section 48D).
– Zero-Emissions Nuclear Power Production Credit (Section 45U).
- Summarize additional documentation requirements for the beginning of construction and foreign entities of concern provisions.
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