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Articles by Pamela Charles
IRS Publishes Final Rules on Qualified Tip Deduction
IRS final regulations clarify eligibility and reporting requirements starting in 2026 Under the One Big Beautiful Bill Act (OBBBA), for tax years 2025-2028, eligible individuals can claim deductions for qualified tips. The IRS recently issued final regulations that clarify what occupations and which payments are eligible for the deduction.
Managing Performance Risk in Battery Energy Storage Projects | JD Supra
Battery energy storage projects present performance considerations that differ materially from those associated with conventional electric power generation. Operating limitations, degradation profiles, and cycling constraints directly affect a project's ability to meet contractual commitments and maintain long-term economic value. As a result, performance-related provisions are often among the most heavily negotiated terms in battery energy storage agreements.
IRS Releases Guidance on Use of Foreign Equipment in Clean Energy Projects | JD Supra
On February 12, the IRS issued Notice 2026-15 containing long-awaited interim guidance on how to determine whether a clean energy power project or energy storage facility incorporates too much equipment from entities tied to China or other foreign entities of concern to qualify for federal clean energy tax credits.
Battery Energy Storage Supply Service Agreements: Contractual and Regulatory Considerations | JD Supra
Battery energy storage has become a critical component of the U.S. electric power sector, supporting reliability, enabling renewable integration, and responding to growing load demands. As deployment accelerates, battery energy storage projects are increasingly shaped not only by technology and market forces, but by how commercial arrangements are structured and how regulatory requirements are addressed across jurisdictions.
New China-Related Prohibitions Already Impacting Clean Energy Markets
Davis Wright Tremaine are most popular: within Intellectual Property, Food, Drugs, Healthcare, Life Sciences and International Law topic(s) in China with readers working within the Retail & Leisure industries New restrictions in the One Big Beautiful Bill Act (OBBBA) limiting Chinese involvement in U.S. clean energy projects qualifying for tax credits have the industry scrambling to safe harbor their projects before the bulk of these restrictions take effect at the end of the year.
New China-Related Prohibitions Already Impacting Clean Energy Markets | JD Supra
New restrictions in the One Big Beautiful Bill Act (OBBBA) limiting Chinese involvement in U.S. clean energy projects qualifying for tax credits have the industry scrambling to safe harbor their projects before the bulk of these restrictions take effect at the end of the year.
What Employers Should Know About Tax Deductions For Qualified Tips And Overtime For 2025
Davis Wright Tremaine are most popular: within Employment and HR, Food, Drugs, Healthcare, Life Sciences and International Law topic(s) with readers working within the Retail & Leisure industries Under the One Big Beautiful Bill Act (OBBBA), for tax years 2025-2028, eligible individuals can claim deductions for qualified tips and overtime compensation.
What Employers Should Know About Tax Deductions for Qualified Tips and Overtime for 2025 | JD Supra
Under the One Big Beautiful Bill Act (OBBBA), for tax years 2025-2028, eligible individuals can claim deductions for qualified tips and overtime compensation. The new law requires employers and other service recipients to include qualifying amounts on Forms W-2 and 1099, but transition relief delays these reporting obligations for one year, such that employers are not required to change their Form W-2 reporting for tips and overtime paid in 2025.
IRS Makes It More Difficult for Solar and Wind Facilities to Qualify for Federal Tax Credits | JD Supra
New guidance on "beginning of construction" eliminates 5% safe harbor for ITC and PTC The IRS has made it harder for solar and wind projects to satisfy the beginning of construction rules for purposes of qualifying for federal tax credits.
Trump Executive Order Introduces Further Uncertainty for Wind and Solar Projects | JD Supra
New guidance expected from Treasury on "beginning of construction" Days after signing into law the One Big Beautiful Bill Act (OBBBA), which dramatically rolled back the availability of federal tax credits for solar and wind power projects, President Trump issued an Executive Order (EO) directing the Treasury Department to issue new guidance within 45 days as to what constitutes "beginning of construction" for purposes of qualifying for the credits.
"One Big Beautiful Bill" Passes House and Senate | JD Supra
Clean energy incentives phased down and restricted by new foreign entity rules in sweeping tax and spending bill Earlier today, the House passed President Trump's sweeping tax and spending legislation after overcoming resistance from some Republican members. A revised version of the legislation narrowly passed the Senate on July 1 in a reconciliation package, with Vice President Vance casting the tiebreaking vote. The final legislation will now be sent to the President for signing.
UPDATE: Senate Joins House in Targeting Solar and Wind—But Pushes Back on Storage, Geothermal, and Hydropower | JD Supra
Foreign entity restrictions expanded in Senate's version of "The One, Big, Beautiful Bill" On June 16, the Senate Finance Committee released its version of the tax provisions of the Reconciliation Bill. Like the House version (H.R. 1) passed on May 22, the Senate version targets solar and wind tax incentives for early termination, along with those for clean hydrogen and electric vehicles.
UPDATE: House-Passed Reconciliation Bill Takes a Bigger Bite Out of Clean Energy Tax Incentives | JD Supra
House tax bill deepens IRA clean energy cuts; legislation moves to Senate By a 215-214 vote, the House on May 22, 2025, passed a massive tax bill that, among many other things, would severely curtail portions of the federal energy tax credit provisions of the Inflation Reduction Act of 2022 (IRA).
House Committee Blocks Tax Bill Containing Rollback of IRA Clean Energy Tax Incentives | JD Supra
Current battery and renewable energy project tax credits would remain until 2028 followed by a three-year phase down The House Budget Committee, by a 21-16 vote on May 16, 2025, blocked a massive tax bill that would roll back portions of the federal energy tax credit provisions of the Inflation Reduction Act of 2022 (IRA). Budget Committee approval is necessary for the bill to advance to the House Rules Committee and a House floor vote before the bill could be taken up by the Senate.
Clean Energy Tax Credits Made Available to Tax-Exempt and Governmental Entities
IRS issues guidance on "elective payment" option for renewable energy and other qualifying projects The Inflation Reduction Act of 2022 ("IRA"), which was signed into law on August 16, 2022, authorizes new federal spending to reduce carbon emissions, including significant tax incentives for clean energy. The new tax incentives expand existing federal tax credits for solar energy and other renewable energy projects and add new credits intended to expand the clean energy economy.
Biden Signs Historic Climate Legislation | JD Supra
The Inflation Reduction Act of 2022 (IRA) signed by President Biden on August 16, 2022, features $369 billion of incentives to dramatically reduce U.S. greenhouse gas (GHG) emissions. Future blog posts will analyze individual provisions of this legislation in detail, but we first want to provide a broad overview of an extremely complex and far-reaching new statute. What's changed since the Waxman-Markey climate legislation failed in 2010?
IRS Extends Tax Payment and Filing Deadline Due to COVID-19 | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
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