Foss & Company's Tax Credits Today

Tax Insurance in the Post-OBBB World

Foss & Company Season 1 Episode 12

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0:00 | 1:10:48

In this episode of Tax Credits Today, host Kevin Haley (SVP of Investments) sits down with Bryen Alperin (Partner and Managing Director at Foss & Company), Jordan Tamchin (EVP and Tax Insurance Practice Leader at CAC Specialty), and Yoni Tammam (VP of the Tax Insurance Practice at CAC Specialty) to unpack how tax insurance is shaping deal structures after the One Big Beautiful Bill (OBBB).

The conversation covers the OBBB's changes to clean energy tax credits, the July 4, 2026, beginning of construction (BOC) deadline for solar and wind projects, and the new foreign entity of concern (FEOC) restrictions. The group discusses how tax insurance has become a key tool for addressing BOC timing risk, FEOC compliance, and credit recapture exposure as developers and investors race to meet the deadline.

Key Takeaways:

  • What changed under OBBB for solar, wind, and other clean energy tax credits
  • How developers and investors approached the July 4, 2026 BOC deadline
  • How FEOC restrictions affect developers, investors, and credit buyers
  • Why tax insurance has become a standard part of deal structuring
  • How the industry is adapting deal structures to fit the post-OBBB tax credit landscape

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