The One Big Beautiful Bill made substantial changes to the clean energy tax credits while also leaving many provisions unchanged.  This panel will provide an overview of the key changes made by the OBBB and the key provisions that remained intact.  The panel will discuss the impact on developers, investors, and other market participants on the key changes, including the new foreign entity of concern rules and the updated beginning of construction guidance for wind and solar.  The panel also will discuss hot topics including the draft proposed rules for the section 45Z clean fuel production credit, current audit activity, and the tax credit transfer market.