Prevailing Wage and Apprenticeship
Alternative & Clean Fuels
Prohibited Foreign Entities
Monetization
Energy Tax Resource Library
Sections 40B, 45V, 45Z and 6426
Alternative & Clean Fuels
The clean fuel production tax credit found at Section 45Z of the Internal Revenue Code is available for sales through 2029. The One Big Beautiful Bill, signed by the President in July of 2025 made some minor modifications to this credit, including adding prohibited foreign entity restrictions and extending the credit. For more information see "One Big Beautiful Bill Act to Scale Back Clean Energy Tax Credits Under Inflation Reduction Act," (Holland & Knight Alert, June 30, 2025).