Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBBA
IR-2025-86, Aug. 21, 2025 — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2025-05 relating to the modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under the One, Big, Beautiful Bill Act (OBBBA). Please provide a preview link when available.

