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Barbara De Marigny on Muck Rack

Barbara De Marigny

As seen in: JD Supra, Mondaq, Energy Central
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Articles

Treasury And IRS Provide Guidance Regarding Energy Tax Credit Limits On Provision Of Material Assistance By Foreign Entities Of Concern (FEOCs)

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By Michael P. Bresson, Barbara De Marigny, Jon Feldhammer
| Mondaq
BB Baker Botts LLP More Baker Botts is a leading global law firm. The foundation for our differentiated client support rests on our deep business acumen and technical experience built over decades of focused leadership in our sectors and practices. For more information, please visit bakerbotts.com.
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Treasury and IRS Provide Guidance Regarding Energy Tax Credit Limits on Provision of Material Assistance by Foreign Entities of Concern (FEOCs) | JD Supra

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By Michael P. Bresson, Barbara De Marigny
| JD Supra
On February 12, 2026, the Department of the Treasury and the Internal Revenue Service issued Notice 2026-15, providing 95 pages of guidance regarding the definition of “material assistance from a prohibited foreign entity.” Enacted by the so-called One Big Beautiful Bill Act (“OBBBA”) on July 4, 2025, as part of a package of “foreign entity of concern” or “FEOC” rules, the rules regarding material assistance from a prohibited foreign entity may disallow a tax credit under section 45X, 45Y, or...
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Clean Energy Tax Credits: New Guidance on Beginning of Construction for Wind and Solar Facilities | JD Supra

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By Dino Barajas, Michael P. Bresson, Barbara De Marigny
| JD Supra
On August 15, 2025, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released new guidance on the “beginning of construction” for wind and solar facilities under the clean electricity investment tax credit under Internal Revenue Code Section 48E (“ITC”) and the clean electricity production tax credit under Code Section 45Y (“PTC”).
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