The One Big Beautiful Bill Act introduces sweeping changes to the Internal Revenue Code's clean energy tax provisions—restricting how Chinese companies and other "prohibited foreign entities" may supply equipment, participate in ownership or funding, or otherwise benefit from material assistance. These new rules, effective in 2026, carry substantial penalties and will significantly affect how developers, investors, lenders, and tax equity providers approach project development and financing.
Join DWT partners Pamela Charles and Merrill Kramer, along with other industry experts (TBA), for a Lexology webinar on how these requirements will reshape clean energy transactions. Drawing on deep experience in project finance, tax credit structures, and risk allocation, the panel will discuss how stakeholders can prepare for evolving guidance and adapt deal strategies now.
Topics will include:
- Categories of prohibited foreign entities
- What constitutes "material assistance"
- Impacts on project finance, M&A, and joint ventures
- Managing compliance and risk exposure
- Anticipated Treasury and IRS guidance
This session is designed for in-house counsel, developers, investors, lenders, and law firm practitioners involved in clean energy transactions and compliance.
Contact Daniel Jin with questions.