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Build Back Better Act at an Impasse

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As widely reported by the press, it appears that the Build Back Better Act is at an impasse following Senator Joe Manchin’s statements that he would not vote for the bill.

Our prior coverage can be found below:

Senate Finance Committee Modifies Clean Energy Tax Proposals in Build Back Better Reconciliation Bill

House Passes Build Back Better Reconciliation Bill

Clean Energy Tax Proposals in Biden’s New “Build Back Better” Framework

We understand that democrats are working to put together smaller pieces of legislation that might be able to pass by the end of the year, including certain green energy proposals that have wide support. We remain optimistic that some version of green energy tax credit extension and/or expansion will be enacted either this year or on a retroactive basis early next year. We expect that any such legislation would include a direct pay option.

This information is provided by Vinson & Elkins LLP for educational and informational purposes only and is not intended, nor should it be construed, as legal advice.