One Big Beautiful Bill Act: Notable terminations of tax credits for solar, wind, hydrogen and clean vehicles

18 November 2025

The One Big Beautiful Bill Act (OBBBA) represents a sharp statutory reversal of previous federal climate and energy policies. Title VII of the OBBBA repeals or sunsets numerous clean energy tax credits which were previously authorized or extended under the Inflation Reduction Act (IRA) enacted during the Biden Administration. The OBBBA also eliminates federal zero-emission vehicle mandates and rescinds regulatory authority previously delegated to the Environmental Protection Agency (EPA) to enforce emissions standards. In place of these standards, the OBBBA codifies a national energy strategy which prioritizes domestic fossil fuel production, pipeline infrastructure development and expedited permitting processes.

In this briefing we examine the termination of tax credits for clean vehicles, residential clean energy and clean hydrogen production, and the denial of tax credits in respect of certain residential solar and wind property.

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