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  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel Energy
  • schedule 90 minutes

Energy and Low-Income Community Tax Credits: Update Post-IRA, Impact from Consolidated Clean Energy Act

$297.00

This course is $0 with these passes:

CLE
ALL
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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.

Presented By

Gabrielle Jacques
Senior Counsel
Norton Rose Fulbright, LLP

Ms. Jacques is a senior associate 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.

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Harriet Amelia Wessel
Senior Associate
Norton Rose Fulbright, LLP

Ms. Wessel is a Senior Associate in Norton Rose Fulbright's Houston office. Her practice focuses on federal and state income tax matters, including domestic and cross-border mergers and acquisitions, federal and international tax planning, renewable energy investment transactions and energy tax credits. Ms. Wessel also has significant experience representing clients in all aspects of federal and state tax controversies. Most recently, she has been advising clients on the impact of the Inflation Reduction Act of 2022.

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Credit Information

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


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, October 7, 2025

  • schedule

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

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

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