Webinar - Navigating the Energy Tax Incentives In the Post-OBBBA Environment

Description

This webinar will provide an overview of the significant modifications to clean energy tax credits introduced by the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. Attendees will gain practical insights into how these changes impact businesses, investors, and consumers in the renewable energy sector, including prohibitions on certain credits, new restrictions like Foreign Entity of Concern (FEOC) rules, and expiring incentives. Designed for tax professionals, energy project developers, and policymakers, the session equips participants with strategies to adapt to this evolving regulatory environment.

Presenter

Josh Howes, CEO, Walker Blue, LLC

Learning Objectives: 

1. Understand key OBBBA modifications: Participants will learn about the fundamental changes to IRA-era clean energy tax incentives, such as prohibitions on credits under section 48E, elimination of the 2% credit under section 48, and adjustments to fuel cell property eligibility, including the unchanged IRS definition of "start of construction" (physical work test or 5% safe harbor) and its application to new eligibility rules.
2. Identify expiring and terminated credits: Attendees will explore which business tax credits are set to expire, including the section 30C alternative fuel vehicle refueling property credit after June 30, 2026, the section 179D energy efficient commercial buildings deduction for properties beginning construction after June 30, 2026, and terminations under section 48E for solar and wind facilities after December 31, 2027, while understanding how the start of construction rules (unchanged under OBBBA) determine phaseout timelines and continuity safe harbors.
3. Navigate new restrictions and requirements: The webinar will cover emerging rules like FEOC restrictions that affect eligibility for clean energy tax credits under sections 48, 48E, and 30C (applicable to projects beginning construction after December 31, 2025), ensuring participants can comply while maximizing available benefits, with no changes to the underlying start of construction definition.
4. Develop adaptation strategies: Learners will acquire actionable approaches for evaluating and utilizing remaining energy tax incentives in a post-OBBBA landscape, including tips for efficient utilization of sections 48, 48E, 30C, and 179D by timing project starts under the established construction rules to meet deadlines and avoid restrictions.

NAESCO has submitted this webinar to the AIA for 1 CEU approval. 

NOTE: Beginning in 2023, all NAESCO webinars will be offered to all attendees at no cost. Recordings and slides will be available to members only, after the webinar.