The U.S. IRS has announced the issuance of a fact sheet containing FAQs to address the accelerated termination of several energy provisions under the One Big Beautiful Bill Act (OBBBA).

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FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA)

FS-2025-05…