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Congress Updates US Energy Policy, Incorporates Energy-Related Tax Provisions Through Consolidated Appropriations Act, 2021 | Morgan Lewis

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The US Congress has adopted the first extensive update to US federal energy policies in over a decade in the Energy Act of 2020 (Energy Act), which President Donald Trump signed into law on December 27 as part of the
Consolidated Appropriations Act, 2021. The Consolidated Appropriations Act also includes the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Taxpayer Act), which includes tax provisions important to the energy sector.
TAXPAYER ACT
The Taxpayer Act helpfully extends the sunset or phasedown periods of federal tax credits related to the development and operation of certain renewable energy electric generating facilities, and provides new tax credit extension rules specifically applying to offshore wind power electric generating facilities. The Act also provides eligibility extensions for tax benefits applying to other “green” technologies, including the carbon capture and sequestrat ....

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Congress Extends Renewable Energy Tax Credits in 2021 Omnibus Spending Bill | Sheppard Mullin Richter & Hampton LLP

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As Congress was completing final negotiations of the stimulus package dealing with the public health and economic impacts of the coronavirus pandemic, several key energy provisions made their way into the 5593-page omnibus spending bill passed by the House and Senate on December 21, 2020, particularly much needed extensions of several renewable energy and energy efficiency tax incentives.
Specifically, the Consolidated Appropriations Act, 2021 (the “Act”)[1] addresses, among other things, the concerns of renewable energy developers regarding the potential expiration of the Production Tax Credit (PTC) and Investment Tax Credit (ITC) and, for the first time, includes provisions for offshore wind projects. In addition, the Act provides for the expansion and enhancement of significant research and development programs related to renewable energy, energy efficiency, energy storage, and carbon capture and seque ....

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Significant Energy Legislation Poised to Become Law with COVID-19 Relief

Significant Energy Legislation Poised to Become Law with COVID-19 Relief
USA
December 23 2020
The Consolidated Appropriations Act, 2021 (Act), which passed both chambers of Congress on December 21, 2020, for the purpose of funding the government in fiscal year (FY) 2021 and providing COVID-19 relief, also included the most comprehensive bipartisan energy and climate legislation of the past decade. If signed into law, the legislation authorizes over $35 billion for the development of various clean energy technologies, including wind, solar, energy storage, energy efficiency, carbon capture utilization and storage (CCUS), carbon removal, and nuclear energy, primarily through programs run through the U.S. Department of Energy (DOE), and authorizes additional monies to be allocated to emissions-reducing projects through the DOE’s Title XVII loan guarantee program. It also extends and in some cases expands a number of energy tax incentives that support investments in rene ....

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Congress Extends Renewable Energy Tax Credits in 2021 Omnibus Spending Bill

Congress Extends Renewable Energy Tax Credits in 2021 Omnibus Spending Bill
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