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Tax Partner Jenny Speck is speaking at Strafford’s live video CLE program on a panel titled "Section 45Q Tax Credit for Carbon Utilization: New IRS Guidance on Life Cycle Analysis Reports and Procedures".

Lauren Collins is speaking on Dakota Ridge Capital's live virtual expert panel "Trumps Energy & Tax Policy 2025" on Thursday, December 5, at 11:30am ET.

On November 7, Vinson & Elkins hosted an Energy Transition and Inflation Reduction Act (IRA) Conference in its New York office.

On October 24, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations (the “Final 45X Regulations”) regarding the Advanced Manufacturing Production Tax Credit (the “AMP Credit”) under section 45X of the Internal Revenue Code of 1986, as amended (the “Code”).

Welcome to Vinson & Elkins’ Securities and ESG Updates.

Much has been written about the benefits of tax credit transfers following the passage of the Inflation Reduction Act (IRA), but questions remain as to how to actually effectuate a transfer.

As energy transition investment picks up pace and inflationary pressures subside, the European renewable energy sector could see more high-value M&A transactions.

On September 18, 2024, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) (1) issued proposed regulations (the “Proposed Regulations”) providing guidance to taxpayers on the Alternative Fuel Vehicle Refueling Property Credit available under section 30C of the Internal Revenue Code of 1986, as amended (“30C Credit”) and (2) released Notice 2024-64 (the “Notice”)¹ to correct certain technical issues related to mapping tools used to identify eligible census tracts for the 30C Credit.²

On August 30, 2024, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued proposed regulations (the “Proposed Regulations”) providing additional guidance to taxpayers on the “Low-Income Communities Bonus” (“LICB”) available under section 48E(h) of the Internal Revenue Code of 1986, as amended.

On August 14, 2024, the United States Court of Appeals for the District of Columbia Circuit (“D.C. Circuit”) released a redacted copy of its opinion in Sinclair Wyoming Refining Co. LLC v. EPA,¹ in which the D.C. Circuit upended the U.S. Environmental Protection Agency’s (“EPA” or the “Agency”) overly restrictive treatment of the Renewable Fuel Standard (“RFS”) program’s small refinery exemption (“SRE”) and mostly vacated a series of denials issued by EPA in 2022 to companies petitioning for the SRE.

The energy industry is experiencing massive transformation as incentives grow to invest in green technologies.

Identifying existing IP early in the innovation process helps companies evaluate project viability and provides greater leverage to negotiate possible licenses, agreements and business collaborations.