INFLATION REDUCTION ACT

Analysis of Clean Energy
Tax Credits

The Inflation Reduction Act (the “Act” or “IRA”) is a historic investment in climate policy that touches upon almost every facet of the energy transition in an attempt to drastically reduce greenhouse gas emissions.

Specifically, the IRA provides for the extension, expansion, and creation of a number of credits, which impact a broad swath of “green” technologies, provides substantial subsidies for standalone storage and hydrogen, incentivizes carbon capture, encourages domestic manufacturing and mining, and promotes the installation of EV charging equipment.

The IRA also provides for significant and unprecedented flexibility for monetizing these credits, making more projects financeable, permitting new market entrants, and allowing for new structures and products to be developed.

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Our Inflation Reduction Act series provides insight and analysis on the implementation of the IRA and additional resources on the various technologies and credits addressed in the Act, including in the areas below in which we regularly advise.

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Links and Downloads

Analysis of Key Aspects of the Proposed Regulations

Insights

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

Client Alerts

5% Safe Harbor Resurrected for Wind and Solar (At Least for Now)

On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia (the “District Court”) vacated Internal Revenue …

June 8, 2026

June 8, 2026 • 2-minute read

Articles

Applying the Single Energy Project Framework to Prevailing Wage and Apprenticeship Requirements Under the Technology Neutral ITC

The Inflation Reduction Act of 2022 introduced the Clean Electricity Investment Tax Credit under section 48E of the Code[1] (the …

May 15, 2026

May 15, 2026 • 5-minute read