The One Big Beautiful Bill Act (OBBBA) brings a significant shift to the clean energy tax credit landscape, accelerating IRA credit phaseouts and imposing new foreign-entity restrictions. In this episode, Denise Schwieger and Randa Barsoum break down what these changes mean for financial institutions, from navigating the Material Assistance Cost Ratio (MACR) test to managing tighter rules around credit transferability. 

For institutions active in or entering the IRA credit market, this discussion underscores the need to reassess deal structures, supply-chain exposure, and transfer diligence in light of OBBBA’s new compliance demands.