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The outlook for IRA tech-neutral tax credits

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Businesses question what the future may hold for the clean energy production and investment tax credits enacted under the Inflation Reduction Act.


As 2024 concludes, businesses in the energy sector are contemplating the future of clean energy production and investment tax credits introduced under the Biden administration’s Inflation Reduction Act (IRA). These new "tech-neutral" credits, effective in 2025, signify a major shift from traditional US clean energy incentives, impacting current and future projects. The new credits, replacing the existing Section 45 Production Tax Credit and Section 48 Investment Tax Credit, incentivize facilities achieving net zero greenhouse gas (GHG) emissions, regardless of technology. This approach aims to foster the development of novel, future technologies.

The Treasury Department's proposed regulations categorize certain traditional clean energy technologies, like wind and solar, as zero-GHG emissions facilities. However, some technologies, such as qualified biogas projects, may not qualify under the new credits due to their emissions profiles. The impending changes in administration and Congress composition add uncertainty to the future of these credits.

 

Understanding the implications for specific projects is crucial, as clean energy projects are capital-intensive with long lead times. Companies must model different scenarios to determine eligibility and financial impacts. Political and legislative uncertainties, including potential changes under the incoming Trump administration, further complicate the outlook. Businesses should prepare for various scenarios and engage with policymakers to navigate the evolving landscape of clean energy tax credits.

 

In an article originally published in Environment+Energy Leader, Aruna Kalyanam and Aparna Koneru of EY discuss what organizations operating in this space should consider as a new Congress and administration begin to shape their policy agenda.

Summary 

Businesses in the energy sector should conduct comprehensive scenario modeling to assess potential eligibility and financial impacts of the new "tech-neutral" credits, while actively engaging with policymakers to stay informed and provide insights as the regulatory landscape evolves.

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