On this episode of The Unregulated Podcast Tom Pyle and Mike McKenna check in on the biggest stories in the world of energy and pay tribute to Charlie Kirk.
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Thanks for joining the AEA efforts to help combat rising energy prices. We don’t want to bug you that often, so let us know what energy issues interest you, and we’ll keep your inbox happy.
On this episode of The Unregulated Podcast Tom Pyle and Mike McKenna check in on the biggest stories in the world of energy and pay tribute to Charlie Kirk.
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On this episode of The Unregulated Podcast Tom Pyle and Mike McKenna discuss the first 200 executive orders of the Trump administration, where the polling is showing how elections will go this fall, and more stories out of Washington.
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The American Energy Alliance supports H.J. Res. 104, providing for congressional disapproval of a certain BLM resource plan in Montana; H.J. Res. 105, providing for congressional disapproval of a certain BLM resource plan in North Dakota; and H.J. Res. 106, providing for congressional disapproval of a certain BLM resource plan in Alaska.
Each of these BLM resource management plans were rushed through in the lame duck of the Biden administration in a blatant attempt to undermine the goals of the winner of the presidential election. These plans reflect the priorities of radical environmentalists in Washington, DC, not the actual states and communities being harmed. They should never have been finalized in the first place and Congress is right to reverse these last minute draconian restrictions.
YES votes on H.J. Res. 104, 105, and 106 are votes in support of free markets and affordable energy. AEA will include these votes in its American Energy Scorecard.
On this episode of The Unregulated Podcast Tom Pyle and Mike McKenna cover emerging stories from the Washington, and are joined professor Samuele Furfari, a chemical engineer with a PhD from the ULB, and a Senior official at DG Energy at the Commission for a discussion on European energy policy.
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After a brief hiatus The Unregulated Podcast returns with Tom and Mike joined by special guest Lou Pugliaresi and cover all the news that broke in the intervening weeks.
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WASHINGTON DC (8/7/25) – Since taking office on January 20, 2025, President Trump, alongside congressional Republicans, has spearheaded a transformative agenda to secure American energy abundance, reduce costs for consumers, and bolster economic growth. Together, they have taken over 200 actions to unleash our energy potential.
AEA President Thomas Pyle issued the following statement
“In just 200 days, the Trump administration, in partnership with the Republican-led Congress, has surpassed the energy policy achievements of previous administrations, delivering unprecedented progress toward American energy prosperity. With over 200 actions taken to advance an energy-first agenda, the administration has made it clear that the United States is putting an end to the failed policies of the past. The passage of the historic Big Beautiful Bill, combined with efforts to eliminate barriers to energy production, marks a bold and dynamic start to a presidency dedicated to securing our energy future for the benefit of all Americans.”
AEA Experts Available For Interview On This Topic:
Additional Background Resources From AEA:
For media inquiries please contact:
[email protected]
President Donald Trump and congressional Republicans ran on a plan for American energy: make it easier to produce and more affordable to purchase. Since President Trump took office, his administration and congressional allies have taken over 200 actions to unleash America’s energy potential. A list of those actions appears below.
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predictable, and affordable supply of minerals.
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WASHINGTON DC (8/6/25) – Today, a coalition of 16 organizations, led by the American Energy Alliance, sent a letter to the U.S. Department of the Treasury and the Internal Revenue Service (IRS) providing suggestions on how to carry out the statutory language of the recently enacted One Big Beautiful Bill Act (H.R. 1, “OBBBA”). The text of the letter and the list of signers are available here.
American Energy Alliance President Tom Pyle released the following statement:
“The Big Beautiful Bill’s passage into law marked a pivotal shift in federal energy tax policy; the IRA guidance needs to reflect that change to follow the text and intent of the law. We, as an organization, have said repeatedly that in order to follow the law, the administration needs to tighten Treasury rules. Ensuring that legitimate efforts are made to start construction and not allowing the gamesmanship the Obama administration enabled will ensure that the energy subsidy lobby doesn’t continue to game the system at the public’s expense. Congress did its job to promote energy reliability and end the subsidy gravy train. Now it’s the administration’s turn to implement these reforms in good faith and carry them out as intended.”
Key points from the letter:
AEA Experts Available For Interview On This Topic:
Additional Background Resources From AEA:
For media inquiries please contact:
[email protected]
On Wednesday, August 6th, a coalition of sixteen organizations dedicated to preserving free markets and putting taxpayers and consumers first, led by the American Energy Alliance, sent a letter to U.S. Treasury Secretary Scott Bessent providing suggestions on how to carry out the statutory language of the recently enacted One Big Beautiful Bill Act (H.R. 1, “OBBBA”). The text of the letter, and list of signatories, is available below.
U.S. Department of the Treasury
Office of the Secretary
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220
August 6, 2025
Re: Request for Revision of IRS Notices related to the One Big Beautiful Bill Act
Dear Secretary Bessent,
We respectfully request that the Internal Revenue Service revise IRS Notices 2013-29, 2013-60, 2014-46, 2015-25, 2016-31, 2017-4, and 2021-41 to align with the statutory provisions enacted under the One Big Beautiful Bill Act (H.R. 1, “OBBBA”).
Background and Statutory Context
The One Big Beautiful Bill Act (OBBBA) sunsets the generous subsidies for wind and solar generation in the Clean Electricity Production Credit and the Clean Electricity Investment Credit of the Inflation Reduction Act of 2022 (IRA). The law, however, does not define some key provisions. President Trump signed the OBBBA into law on July 4, 2025. Subsequently, on July 7, 2025, the president signed Executive Order 14315 (“Ending Market Distorting Subsidies for Unreliable, Foreign-Controlled Energy Sources”), which directs the Secretary of the Treasury to “take all action as the Secretary of the Treasury deems necessary and appropriate to strictly enforce the termination of the clean electricity production and investment tax credits under sections 45Y and 48E of the Internal Revenue Code for wind and solar facilities.”
The Executive Order specifically requires issuing “new and revised guidance as the Secretary of the Treasury deems appropriate and consistent with applicable law to ensure that policies concerning the ‘beginning of construction’ are not circumvented, including by preventing the artificial acceleration or manipulation of eligibility and by restricting the use of broad safe harbors unless a substantial portion of a subject facility has been built.”
Critically, the OBBBA explicitly codifies only IRS Notice 2013-29 and Notice 2018-59 for purposes of the prohibited foreign entity rules under new section 7701(a)(51), but this incorporation is limited in scope, and these notices were not codified for purposes of the Clean Electricity Production Credit and the Clean Electricity Investment Credit.
Specific Issues Requiring Clarification
1. Limited Scope of Notice Incorporation
The text of OBBBA at section 7512(c) states that “the beginning of construction with respect to any property shall be determined pursuant to rules similar to the rules under Internal Revenue Service Notice 2013-29 and Internal Revenue Service Notice 2018-59 (as well as any subsequently issued guidance clarifying, modifying, or updating either such Notice), as in effect on January 1, 2025”. However, this codification applies solely to the prohibited foreign entity provisions and does not extend to:
2. “Beginning of Construction” Standard for Clean Energy Credits
For the Clean Electricity Production Credit (Section 45Y) and Clean Electricity Investment Credit (Section 48E), the OBBBA does not incorporate the existing IRS notice framework. This creates regulatory uncertainty regarding the “beginning of construction” requirements for these technology-neutral credits.
The statute requires clarification that for these credits, “beginning of construction” means the commencement of physical construction of the electricity-producing equipment itself, not merely preparatory activities or financial commitments.
3. Elimination of the “Five Percent Safe Harbor”
The Obama administration, starting in 2013, created a non-statutory “safe harbor” whereby construction is deemed to begin when a taxpayer has paid or incurred at least 5% of the total project cost. Under that framework, “construction begins when 5% or more of the facility’s total cost has been paid or incurred” under the Five Percent Safe Harbor test.
However, the OBBBA’s statutory framework, particularly for wind and solar facilities subject to accelerated phase-outs, suggests legislative intent to eliminate this financial safe harbor in favor of requiring actual physical construction activities.
4. “Continuous Program of Construction” Standard
The revised IRS notices should specify that a “continuous program of construction” must involve continuing physical work of a significant nature on the electrical-generating equipment itself. This represents a more stringent standard than the current IRS guidance, which may allow for construction activities on supporting infrastructure or other project components to satisfy continuity requirements.
5. Repudiation of the Continuity Safe Harbor from Prior IRS Notices
The revised IRS notices should also specify that the two key provisions from the OBBBA are that the project needs to start construction within one year of the passage of the OBBBA and that the project needs to be placed in service before December 31, 2027. Any continuity “safe harbor” beyond December 31, 2027, is not consistent with the law.
Requested Administrative Action
In light of both the OBBBA’s statutory requirements and Executive Order 14315’s directive to prevent circumvention of “beginning of construction” policies and restrict broad safe harbors, we respectfully request that the IRS issue revised guidance that:
Conclusion
The OBBBA represents a significant shift in federal energy tax policy, particularly regarding the standards for “beginning of construction.” Executive Order 14315 further emphasizes the Administration’s commitment to strict enforcement of these new standards and the elimination of broad safe harbors that could enable circumvention of the statutory termination dates for wind and solar tax credits. Clear administrative guidance is essential to provide certainty to taxpayers and ensure consistent application of these new statutory requirements in accordance with both the OBBBA and Executive Order 14315.
We appreciate your consideration of this request and look forward to your guidance on these critical implementation issues.
Respectfully submitted,
Tom Pyle
President
American Energy Alliance
Brent Gardner
Chief Government Affairs Officer
Americans for Prosperity
Phil Kerpen
President
American Commitment
Daniel J. Mitchell
President
Center for Freedom and Prosperity
Jenny Beth Martin
Honorary Chairman
Tea Party Patriots Action
Amy Cooke
President
Always On Energy Research
Paul Gessing
President
Rio Grande Foundation
Daniel Turner
Founder & Executive Director
Power the Future
Grover Norquist
President
Americans for Tax Reform
Sarah Montalbano
Energy and Environment Policy Fellow
Center of the American Experiment
Craig Richardson
President
Energy & Environment Legal Institute
David T. Stevenson
Director of the Center for Energy & Environment
Caesar Rodney Institute
Jon Sanders
Director of the Center for Food, Power, and Life
John Locke Foundation
E. Calvin Beisner, Ph.D.
President
Cornwall Alliance for the Stewardship of Creation
Seton Motley
President
Less Government
Daren Bakst
Director of the Center for Energy and Environment
Competitive Enterprise Institute
CC:
Commissioner Billy Long
Office of the Commissioner
Internal Revenue Service Building
1111 Constitution Ave, NW, Washington, D.C.
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Environmental Protection Agency (EPA) Administrator Lee Zeldin has announced a proposal to repeal the 2009 Endangerment Finding, a key legal basis for more than $1 trillion in federal climate regulations — including the Biden administration’s electric vehicle mandate. If finalized, the move would eliminate EPA climate regulations on motor vehicles and engines, restoring greater consumer choice in the auto market. The Endangerment Finding has allowed the EPA to regulate greenhouse gas emissions from a wide range of sources, including cars, trucks, power plants, airplanes, and oil and gas operations. Zeldin argues that the finding imposes excessive regulatory burdens on both transportation and stationary emission sources. The EPA estimates that rescinding it would save Americans approximately $54 billion annually by rolling back all greenhouse gas standards.
In 2007, the Supreme Court’s decision in Massachusetts v. EPA gave the agency authority to regulate greenhouse gas emissions if the EPA determined that global warming threatened public health or welfare. In response, the Obama administration issued the Endangerment Finding, which the Biden administration later used to mandate that by 2032, two-thirds of light-duty vehicles and 46% of medium-duty vehicles manufactured must be electric — effectively limiting consumer choice. The newly proposed rescission of the Endangerment Finding would eliminate all greenhouse gas standards for light-, medium-, and heavy-duty vehicles and engines. It would also include provisions such as off-cycle credits.
According to American Trucking Association President and CEO Chris Spear, “This electric-truck mandate put the trucking industry on a path to economic ruin and would have crippled our supply chain, disrupted deliveries, and raised prices for American families and businesses. Moreover, it kicked innovation to the curb by discarding available technologies that can further drive down emissions at a fraction of the cost. For four decades, our industry has proven that we are committed to reducing emissions. The trucking industry supports cleaner, more efficient technologies, but we need policies rooted in real-world conditions.”
While announcing the repeal, Zeldin explained how the finding was based on obsolete data and misrepresented evidence on the impact of carbon dioxide emissions, calling the repeal the “most significant deregulatory action in U.S. history.” He added that “[t]here are people who, in the name of climate change, are willing to bankrupt the country.” Zeldin is challenging the endangerment finding on a legal and procedural basis. The Notice of Proposed Rulemaking repealing the finding argues that the section of the Clean Air Act does not authorize the EPA to regulate emissions standards to address climate change.
The EPA cited a U.S. Department of Energy report that was also released on the same day. This report reviews underreported aspects of climate science, indicating that climate models exaggerate estimates of future global warming, carbon-dioxide-induced warming may be less damaging economically than commonly believed, and that excessively aggressive mitigation policies could prove more detrimental than beneficial. The report was written by five scientists who conducted the analysis independent of the Trump administration’s Department of Energy.
Since 2005, carbon dioxide emissions in the United States have declined by over 20%, primarily due to innovation and a shift from coal to natural gas in the power generation sector. That compares to China, whose carbon dioxide emissions have grown 85% since 2005 and is still building an average of two large coal-fired plants a week. Environmentalists, however, prefer to highlight China’s increased solar and wind capacity — inefficient technologies that produce a fraction of the energy that coal plants are capable of producing.
Zeldin’s proposed rule to rescind the endangerment finding must go through a public comment period that ends September 21, and the rule is likely to face lawsuits challenging the change. Zeldin is requesting people on both sides of the issue to submit comments.
Analysis
Supporters of rescinding the 2009 Endangerment Finding argue that the move represents a necessary course correction to restore regulatory balance, protect consumer freedom, and prevent economic harm. The Endangerment Finding has served as the legal foundation for sweeping and costly federal climate regulations, including mandates that restrict the types of vehicles Americans can buy and limit the technologies industries can use. These mandates have imposed significant burdens on key sectors such as transportation, energy, and manufacturing — costs that ultimately get passed on to families and businesses. Eliminating these regulatory barriers is expected to save Americans $54 billion annually, unlock over $1 trillion in long-term economic value, and boost GDP by as much as $440 billion each year. Importantly, this move does not abandon environmental progress; U.S. emissions have already fallen over 20% since 2005, largely thanks to market-driven innovation — not federal mandates. By removing legally questionable restrictions, the EPA’s proposed rule would shift the focus from punitive regulation to practical, innovation-led solutions that align environmental goals with economic realities.
*This article was adapted from content originally published by the Institute for Energy Research.