By Alison Leckie | July 11, 2025
Mastering Tax Equity Under OBBBA: Your Competitive Edge for the Next 30 Months
By Goksenin Ozturkeri
The One Big Beautiful Bill Act (OBBBA) has reshaped the clean energy landscape, placing tax credits at the center of project economics. While tax equity has weathered multiple expirations, extensions, and expansions over the past two decades, this is far from an obituary for tax equity.
As the clock ticks toward safe harbor and placed-in-service (PIS) deadlines, tax equity has evolved from one component of your capital stack to the decisive factor separating viable projects from stranded assets over the next 30 months.
At Pivotal180, our students asked us whether investing in tax equity training still makes sense given OBBBA’s changes.
As one of the creators of Pivotal180’s newest course, Tax Equity Essentials, here are my top 3 reasons why you should continue to invest in expert-level tax equity training.
1. Master the Timeline that Determines Deal Viability
OBBBA creates a brutal mathematical reality. Solar and wind projects must achieve safe harbor within 12 months or reach PIS by December 2027, while battling long interconnection queues, permitting delays, and supply chain constraints. Each month of delay compounds the risk of projects turning into stranded assets.
When timelines this tight separate success from failure, mastering tax equity processes becomes existential. Teams that can structure and close deals swiftly will dominate the market, while others watch opportunities evaporate against hard deadlines.
Tax Equity Essentials prepares you for this sprint. Through live demonstrations, you’ll master every deal phase, document, and third-party report, building the muscle memory to execute flawlessly when every day counts.
2.Efficiency Wins the Race
The Inflation Reduction Act (IRA) revolutionized tax equity with transferability, hybrid structures, and bonus adders, innovations that become even more critical under OBBBA’s compressed timeline.
Everyone faces the same PIS deadline, but few have mastered IRA’s new structures. The market has shifted from open bar to BYOB; only sophisticated players survive. Your fluency in term sheet negotiation, waterfall structuring, and risk allocation tells investors you’re ready to execute while competitors fumble with basics. In compressed markets, this efficiency determines who closes deals and who becomes irrelevant.
Tax Equity Essentials turns these complex structures into your competitive advantage, teaching not only what works but how to implement it at the speed this market demands.
3.Unmatched Catalyst for Project Finance
Tax equity and transferability remain the primary financing lever for clean energy, covering 30-60% of project capex; nothing else comes close. Norton Rose data confirms this dominance: tax equity investments nearly doubled from $18 billion in 2022 to $33 billion in 2024. History proves this pattern: regulatory uncertainty triggers a tax equity gold rush as developers race to beat sunset provisions.
Moreover, OBBBA preserves tax credits for manufacturing, storage, nuclear, carbon capture, and hydro, ensuring ongoing tax equity investment opportunities across these technologies regardless of political shifts.
Beyond 2028, clean energy won’t stop needing capital. The expertise you build now, from complex structuring to investor relations, positions you to lead whatever market emerges next.
The Only Course Built for Action
Tax Equity Essentials doesn’t just teach theory; we provide a battle-tested playbook and tools for successfully closing transactions. From crafting professional tax equity materials to setting up polished site visits and navigating investor due diligence and third-party reports, you’ll rehearse the most common scenarios in our live sessions.
Pivotal180’s instructors have decades of experience structuring tax equity transactions at investment banks, developers, and IPPs. No other course offers this level of tactical detail because no other course was designed by practitioners who live and breathe these transactions every day.
OBBBA has raised the stakes, but it’s also created the clearest runway we’ve seen in years. If you’re serious about owning the next wave of tax equity deals, now is the moment to get sharp.
Our next course is scheduled for August 14 and 21. Seats are limited; secure your place now.
Click Here to Register Now or Click Here for More details.
Other Pivotal180 Training
Want to learn to build a best practice financial model to help you and your business understand, evaluate and optimize your projects, no matter which way the economic or legislative winds are blowing? Enroll in a Pivotal180 course! We offer a range of training programs for modelers of different backgrounds and experience levels:
- Renewable Energy Project Finance Modeling
- Infrastructure & Project Finance Modeling
- Introduction to Project Finance Modeling
- Advanced Project Finance Debt Modeling
While tax laws may be changing, tax equity is likely to continue to be a critical part of renewable energy financing for years to come. Master the secrets of one of project finance’s most challenging topics with Pivotal180:
Come model with us!
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