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Simpson Thacher Attorneys Author Article on Critical Minerals and Other Recycling Investments Under the Inflation Reduction Act

06.02.23

Partners Martha Kammoun and Jonathan Goldstein authored an article titled, “IRA’s Hidden Recycling Benefits,” which was published by Project Finance International. The article discusses how the Inflation Reduction Act of 2022 makes available an investment tax credit of 30% and potentially more for eligible projects that recycle critical minerals or renewable equipment. It further explores what value opportunities are available across the renewable energy investment life cycle, in addition to what it takes to be considered for the specific Section 48C tax credit for a recycling facility.

To read the full article, please click here.