H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), significantly reshapes energy tax credits, creating new opportunities and urgent deadlines. Tax practitioners should act quickly to help clients assess eligibility, adjust project timelines, and ensure compliance. Use this email template to alert clients about expiring energy credit deadlines and encourage them to contact you for planning support — before they miss out.
IRS guidance
IRS Notice 2025-42
AICPA related resources
Planning after tax changes