• videocam Live Webinar with Live Q&A
  • calendar_month July 16, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Energy
  • schedule 90 minutes

Clean Energy Tax Credits After OBBBA: Domestic Content Bonus Credit

Navigating Sections 45Y and 48E, IRS Guidance, Safe Harbors, PFE Restrictions, Certification and Recordkeeping

Early Bird Pricing!
MSRP
$297.00
$252.45
Save $44.55

Discount expires 7/2/26

This course is $0 with these passes:

CLE
CPE
ALL
  1. keyboard_arrow_leftBack

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

Gabrielle Jacques
Partner
Norton Rose Fulbright, LLP

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.


 

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, July 16, 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

Learning Objectives

After completing this course, you will be able to:

  • Identify key clean energy tax credit changes post-OBBBA and the impact on domestic content bonus credit
  • Determine domestic content bonus credit requirements under Sections 45, 48, 45Y, and 48E
  • Understand IRS guidance under Notice 2023-38, Notice 2024-41, Notice 2025-8, and Notice 2026-15
  • Recognize prohibited foreign entity and material assistance restrictions
  • Distinguish steel, iron, manufactured products, components, and cost percentage calculations for domestic content compliance
  • Establish certification, substantiation, and recordkeeping practices
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years plus business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules, supervising other preparers/accountants. Specific knowledge and understanding of practical guidance to avoid the most common and costly risk areas in corporate tax compliance, exemptions, deductions, net operating losses, and sales and use tax compliance.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .