Rewiring Energy Tax Credits for 2026 and Beyond

With the enactment of the One Big Beautiful Bill Act (the “OBBBA”), the energy tax credit landscape looks different in 2026—but far from dismantled. Energy tax credits feature prominently in the 2025-2026 Priority Guidance Plan, signaling that implementation of the OBBBA’s revisions is a central focus for Treasury.... By: Cadwalader, Wickersham & Taft LLP