Unfinished Energy Tax Credits Caught in Trump’s Rulemaking Pause

Jan. 21, 2025, 8:26 PM UTC

President Donald Trump’s freezing of all pending agency rules during the first day of his administration also halted the wave of guidance for clean energy tax credits.

The Biden administration in the past few weeks sprinted to finalize rules for the clean energy credits in the Democrats’ 2022 tax-and-climate law known as the Inflation Reduction Act, which Trump and fellow Republicans have targeted for repeal.

Trump issued a pause for agency rules, a typical move for incoming administrations during transition. For energy credit rules not yet finalized, taxpayers will likely rely on any available guidance until new regulations ...

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