Renewable Energy Credit Transfers After OBBBA: Eligibility, Phaseouts, Diligence, and Financing Risk
Challenges for Counsel, Sponsors, Investors, and Credit Buyers; Phaseouts, Bonus Credits, Transferability, Buyer Protections, PFE Restrictions
About the Course
Introduction
This CLE webinar will discuss clean energy tax credit transfers after the Inflation Reduction Act of 2022 (IRA), final Section 6418 regulations, and the One Big Beautiful Bill Act (OBBBA). The authoritative panel will cover credit eligibility, accelerated phaseouts, in-service deadlines for projects, beginning-of-construction challenges, bonus and add-on requirements, PFE restrictions, material assistance criteria, documentation, and risk allocation.
Description
The IRA enlarged clean energy tax credit opportunities and created a transferable credit process under Section 6418 of the IRS code. Following IRA's enactment, the feds have issued extensive guidance regarding compliance for the various aspects of the regulations, including transferability, prevailing wage and apprenticeship requirements, domestic content, energy communities, technology-neutral credits, and more.
OBBBA further altered the energy credit landscape by accelerating some phaseouts, adding eligibility restrictions, and increasing the impact from project timing, supply chain management, and risk allocation. Clean energy tax credit transactions now require counsel to evaluate whether a project can meet the placed-in-service and beginning-of-construction deadlines, whether bonus credit requirements are correctly documented, whether PFE or material assistance restrictions may alter credit eligibility, and how risks should be allocated.
Listen as our panel navigates the clean energy tax credit transferability landscape after OBBBA, final Section 6418 regulations, and recent IRS guidance.
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. Reisler has over 30 years of experience representing clients in a wide variety of finance and mergers and acquisitions, transactions with a particular focus on renewable energy. He represents lenders and borrowers in solar, energy storage, wind, geothermal and renewable natural gas project financings. Mr. Reisler also works on securitizations of residential solar and rural small wind assets. He frequently represents lenders providing “back leverage” credit facilities to tax-equity financed projects. Mr. Reisler's experience includes representing lenders in recapitalizations of private equity sponsored renewable projects. He has also represented investors in preferred equity financings of LEED certified real estate projects. Mr. Reisler has considerable experience helping lenders navigate the complexity of renewable project finance borrowers in Chapter 11 bankruptcy, advising in negotiations with the Chapter 11 trustee, tax-equity investors, cash-equity investors, O&M service providers and other creditors.
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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
Thursday, August 13, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Overview of the clean energy credit landscape after OBBBA
II. Credit eligibility, phaseouts, and timing
III. Bonus and add-on requirements
IV. Prohibited foreign entity and material assistance restrictions
V. Section 6418 transferability
VI. Deal structuring and financing considerations
The panel will discuss these and other key issues:
- How OBBBA changed the IRA clean energy credit landscape
- Transferability under Section 6418 after final Treasury and IRS regulations
- Beginning-of-construction and placed-in-service timing issues
- Prohibited foreign entity and material assistance restrictions
- Risk allocation in credit transfer agreements
Related Courses
Renewable Energy Credit Transfers After OBBBA: Eligibility, Phaseouts, Diligence, and Financing Risk
Thursday, August 13, 2026
1:00 PM ET/10:00 AM PT
