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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Energy

Date & Time
  • event Date

    Tuesday, October 7, 2025

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    90 minutes

Credit Information

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


  • Live Online


    On Demand

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

Discount expires 9/9/25

This course is $0 with these passes:

CLE
ALL

This CLE webinar will provide an updated review of key IRS guidance and statutes affecting energy tax credits under the Inflation Reduction Act (IRA) and the Consolidated Clean Energy Act of 2025 (One Big Beautiful Bill Act). The panel will review IRS Notice 2025-31, focusing on revised eligibility for the Energy Community Bonus Credit, updates to census tract and statistical area designations, and recent legislative changes that expand the Section 48C credit and make the Low-Income Communities Bonus Credit permanent.

Description

Covering how the Energy Community Bonus Credit interacts with prevailing wage and apprenticeship rules, the timing of credit allocations, documentation requirements, and the new Foreign Entity of Concern (FEOC) restrictions, the panel will offer best practices following these updated regulations. 

The CLE will also examine changes to the Low-Income Communities Bonus Credit under §48(e), including permanent allocation authority, prioritization rules under the 2025 Act, and evolving environmental justice criteria. Practitioners will gain insights into how to apply for allocations and maintain eligibility through project siting, ownership, and energy use profiles.

Listen as our expert panel discusses IRS Notices, 2025 legislative updates to the IRA, expanded qualifying projects under §48C, Energy Community and Low-Income Bonus Credit eligibility, prevailing wage/apprenticeship documentation, FEOC risks, and key timing requirements for renewable and advanced energy developers.

Outline

I. Overview of federal energy tax credits

II. Energy community bonus credit

A. Notice 2025-31 and superseded guidance

B. Qualifying areas: brownfields, statistical areas, coal mine/coal plant closures

C. Prevailing wage and apprenticeship rules, safe harbor rules, penalties

D. FEOC risks and in-service deadlines

III. Low-Income Communities Bonus Credit 

A. Qualifying for the credit

B. Prioritization, allocation, and capacity limitations

C. Criteria: residential buildings, Indian land, public housing

IV. Section 48C advanced energy project credit

A. The §48C program and application process

B. Updates since IRA

C. Expanded eligible projects

V. Project timing and transition risk after OBBBA

VI. Best practices

Benefits

The panel will discuss these and other key issues:

  • Overview of energy tax credits under current tax law
  • What constitutes an energy community, and what nuances apply with respect to determining if your facility is considered located within one?
  • Does a taxpayer need any supporting documents in order to claim the Energy Community Bonus Credit?
  • What is the effect of the recent IRS Notices?
  • How did the Consolidated Clean Energy Act affect these credits?
  • Review of the expanded projects and revised timelines
  • Best practices for counsel