Client Alerts
Storing Up Certainty: IRS Expands the 45Q Safe Harbor
On August 14, 2026, the Internal Revenue Service (“IRS”) issued its Notice 2026-50 (the “2026 45Q SH Notice”), which expands …
August 17, 2026
August 17, 2026 • 3-minute read
Overview
Hoo’s principal areas of practice are Project Development, Project & Infrastructure Finance, and Renewables Tax & Tax Equity.
Credentials
Education
- University of Texas at Austin School of Law, J.D., 2022 (Texas Environmental Law Journal, Associate Notes Editor)
- University of Texas at Austin, B.A. in Plan II with Special Honors; B.S.A. in Biology, 2018
- Massachusetts Institute of Technology, Online Certificate Lifecycle Assessment: Quantifying Environmental Impacts, 2023
Admissions
- Colorado
- Texas
Insights
Event Recaps
Capturing 45Q Tax Credits in Today’s Regulatory Landscape
On May 21, Jenny Speck and Hoo Ray provided a current state of play update on qualifying for, claiming, and monetizing Section 45Q carbon capture tax credits.
May 21, 2026
May 21, 2026 • 1-minute read
Client Alerts
45Z: All Throttle, No Traction
On February 3, 2026, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) issued much-anticipated Proposed 45Z …
February 11, 2026
February 11, 2026 • 8-minute read
Client Alerts
IRS Provides Certainty on 45Q Amid EPA Reporting Changes
On December 19, 2025, the IRS delivered a little holiday cheer in the form of IRS notice 2026-01 (the “45Q Safe Harbor Notice”), which addressed uncertainty created by the Environmental Protection Agency’s (“EPA”) announcement to amend the Greenhouse Gas Reporting Program (“GHGRP”) and remove program obligations for most source categories, including reporting obligations under subpart RR of 40 CFR part 98 (“Subpart RR”).
December 22, 2025 • V&E Renewable Energy Update
December 22, 2025 • 2-minute read
Client Alerts
Updates to IRA Tax Benefits Found in Senate Finance Committee Draft of 2025 Reconciliation Bill
In the afternoon of June 16, 2025, the Senate Finance Committee (“SFC”) released its proposed legislative text of the tax title for the “One Big Beautiful Bill,” H.R. Con. Res. 14, 119th Cong. (2025) (the “Reconciliation Bill”).
June 18, 2025 • V&E Renewable Energy Update
June 18, 2025 • 6-minute read
