Bracewell’s Energy Transition Credits & Incentives Resource Center provides practical insights on the federal, state and local tax credits, incentives and regulatory developments shaping clean energy and low-carbon projects. Designed for developers, investors, in-house legal and tax teams, lenders and tax equity investors, the Resource Center brings together analysis of the rules and guidance that influence project eligibility, credit value and compliance risk across the energy transition.
Drawing on Bracewell’s experience at the intersection of tax, environmental, regulatory and project finance matters, the Resource Center highlights Treasury and IRS guidance, legislative changes and agency rulemakings that affect how projects are structured, financed and developed.
Our Tax Credits Library includes a collection of the current guidance implementing and interpreting the Inflation Reduction Act of 2022 and One Big Beautiful Bill Act.
One Big Beautiful Bill Act and Inflation Reduction Act
Treasury and IRS guidance implementing the One Big Beautiful Bill Act and the Inflation Reduction Act continues to define tax credit eligibility, monetization and compliance requirements, including developments related to direct pay, credit transfers, labor requirements and FEOC restrictions.
Clean Power and Manufacturing Tax Incentives
Federal tax incentives, domestic content rules, supply-chain eligibility and FEOC restrictions shape how wind, solar, battery storage and clean energy manufacturing projects are structured, financed and brought to market.
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Carbon Capture Utilization and Storage
Section 45Q credit guidance, Class VI UIC well permitting, subsurface property rights and project finance considerations determine the viability of carbon capture and geologic storage projects.
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Clean Fuels and Hydrogen
Section 45V guidance, lifecycle emissions standards and evolving regulatory frameworks govern hydrogen, sustainable aviation fuel, clean ammonia and other low-carbon fuel pathways.
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Other Credits and Incentives
Federal and state greenhouse gas reporting requirements, emerging disclosure regimes and agency rulemaking define the compliance obligations for energy and infrastructure companies.
