On January 6th, the White House Council of Environmental Quality (“CEQ”) released a new Guidance on Consideration of Greenhouse Gas Emissions and Climate Change (“the Guidance”) in permitting decisions, with significant implications for energy and infrastructure projects. Though this Guidance is effective as of the date of publication, it was issued on an interim basis
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Upcoming EU Rules on Green Claims
The European Commission is expected to present a Proposal for a Directive on Green Claims (“Proposed Green Claims Directive” or “the Proposal”) within the next few months. Together with the Proposal for a Directive empowering consumers for the green transition through better protection against unfair practices and better information (“Consumer Empowerment Directive Proposal”), the Proposed…
A Growing Focus on Indoor Air Quality by Regulators and Policymakers
Congress, the media, and the public have given significant attention to remarks this week by a commissioner of the Consumer Product Safety Commission (“CPSC”) indicating that the agency would be considering a federal ban on gas stoves due to their health effects. The suggestion of a ban on gas stoves has drawn comments from bipartisan…
Treasury and the IRS provide its first set of proposed guidance and a white paper on the clean vehicle credit

On December 29, 2022, Treasury released a white paper indicating the anticipated direction of proposed guidance on the critical mineral and battery component requirements for the new clean vehicle credit under section 30D. The guidance will be critical to automakers and consumers seeking to qualify for tax credits available for purchase of EVs under the…
Treasury and the IRS provide a safe harbor for determining the incremental cost of a clean vehicle for the commercial clean vehicle credit
Notice 2023-9, “Section 45W Commercial Clean Vehicles and Incremental Cost for 2023”
Concurrent with the white paper and Notice 2023-1, discussed in a separate blog, on December 29, 2022, the IRS released Notice 2023-9, which provides a safe harbor for determining the incremental cost of qualified commercial clean vehicles for the section…
Corporate Carbon Counting Under Scrutiny—Comments Requested on Pending Updates to the Greenhouse Gas Protocol
The Greenhouse Gas Protocol (“GHG Protocol” or “Protocol”)—a leading standard setter for measuring and managing corporate greenhouse gas emissions, borne of a partnership between World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD)—has opened stakeholder surveys concerning the revision of its Corporate Accounting and Reporting Standard, Guidance on Scope 2 Emissions,…
The Biden Administration Publishes a Guidebook to the Inflation Reduction Act
On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA) into law, directing a record $370 billion toward clean energy investments.
Yesterday, the White House released a 182-page guidebook to the IRA entitled Building a Clean Economy. John Podesta, Senior Advisor to the President for Clean Energy Innovation and Implementation, explains in…
FTC Launches Green Guides Review, 60-day Comment Period Closes February 2023
On December 14, 2022, during an open Commission meeting, the Federal Trade Commission voted unanimously to issue a Federal Register notice requesting comments on the efficacy of the Green Guides. The initial request for comments seeks input on whether to retain, modify, or rescind the Guides. The notice was published in late December, marking the…
IRS Releases Reporting Requirements to Determine Eligibility for Clean Vehicle Tax Credits
Today, the IRS released Revenue Procedure 2022-42 to address the reporting requirements for vehicle manufacturers and sellers. These reporting requirements are prerequisites for purchasers’ eligibility for clean vehicle tax credits under Sections 25E, 30D, and 45W. Section 30D(d)(3) requires that a manufacturer enter into a written agreement to become a qualified manufacturer, which requires periodic…
EU Mandatory ESG Reporting Takes Shape: CSRD is Passed and EFRAG Adopts Draft ESRS

The European Union (“EU”) has passed the world’s most far-reaching mandatory environmental, social, and governance (“ESG”) reporting regime.
The Corporate Sustainability Reporting Directive (“CSRD”) will apply to an initial group of large EU companies from 2024 and gradually extend its reach to smaller companies over the course of the following four years. It is ultimately…