About the Course
Introduction
This webinar will guide tax, project finance, and renewable energy counsel on the domestic content bonus credit and related clean energy tax credit compliance issues after the One Big Beautiful Bill Act (OBBBA), IRS Notice 2025-8, Notice 2025-42, and Notice 2026-15. The panel will discuss domestic content thresholds, IRS elective safe harbors, certification and recordkeeping, beginning-of-construction issues, prohibited foreign entity restrictions, material assistance rules, and more.
Description
The Inflation Reduction Act created domestic content bonus credit opportunities for qualifying clean energy projects under Sections 45, 48, 45Y, and 48E. Those opportunities have evolved and shifted substantially in the years since the IRA went into effect and the IRS issued Notice 2023-38. Notice 2024-41 introduced an elective safe harbor for some project technologies and Notice 2025-8 implemented a first updated elective safe harbor. Notice 2026-15 added interim guidance addressing material assistance from prohibited foreign entities for Sections 45X, 45Y, and 48E.
OBBBA made significant changes to clean energy credits. Wind and solar projects face new timing constraints under Sections 45Y and 48E. These developments emphasize the critical importance of coordinating tax, procurement, construction, and financing.
Listen as our panel discusses the domestic content bonus credit and clean energy tax credit landscape after OBBBA and best practices for renewable energy and storage transactions.
Presented By
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Ms. Jacques is a partner in Norton Rose Fulbright's New York office. Gabrielle's practice is focused on federal income tax law, with particular emphasis on renewable energy transactions.
Mr. Rubin’s practice is focused on leveraging the tax code to help finance energy projects, affordable housing, and community facilities. He also serves as a trusted adviser to nonprofits for tax and transactional matters. This includes federal tax credits (NMTC, LIHTC, ITC, PTC), tax-exempt bonds, state and local tax incentives, public-private partnerships (P3), and government loan guarantees (BIA, HUD, USDA) that can be used to fund energy projects, infrastructure, affordable housing, and nonprofit services.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Tuesday, July 28, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Clean energy tax credits and changes post-OBBBA
II. Domestic content bonus credit requirements under Sections 45, 48, 45Y, and 48E
III. IRS guidance: Notice 2023-38, Notice 2024-41, and Notice 2025-8
IV. Steel, iron, manufactured products, components, and cost percentage calculations
V. Elective safe harbors and related
VI. Wind and solar phaseout rules, beginning-of-construction issues
VII. Prohibited foreign entity and material assistance restrictions
VIII. Certification and recordkeeping
IX. Practical planning considerations
The panel will discuss these and other key issues:
- Domestic content bonus credit after OBBBA, Notice 2025-8, and related IRS guidance
- Domestic content requirements under Sections 45, 48, 45Y, and 48E
- Certification and recordkeeping requirements
- Component classification, qualifying for the domestic content bonus credit.
- Safe harbor requirements and pitfalls to avoid
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