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Lobbying Disclosure Act Guidance Reverses Course!

Client Alert | 1 min read | 07.16.08

The Secretary of the Senate and Clerk of the House overhauled Section 7 of The Lobbying Disclosure Act Guidance regarding required contribution disclosures (due July 30). Several examples in the most recent Guidance represent a complete reversal from those posted in the May 29, 2008 iteration.

For example, the prior Guidance stated that the mere recognition of a covered official as an "honorary co-host" was sufficient to trigger reporting requirements. Example 7 now provides the opposite.

The prior Guidance also suggested that one must disclose mere payment for a ticket to a luncheon at which a covered official is honored. Example 9 now states that buying a ticket or table to another entity's dinner event is not in itself a reportable circumstance.

In addition, the prior Guidance stated that lobbying registrants must disclose their financial sponsorship of an event when a covered official is merely a speaker or disclosed invitee. Examples 6 and 8 of the Guidance now state that unless the covered official receives a special award, honor, or recognition in connection with such an event, the cost of the event need not be disclosed.

Other minor amendments include a clarification that events must be disclosed where a covered official is bestowed an award, even if the primary purpose of the event is other than to honor the official (e.g., to raise money for the sponsoring organization).

For a copy of the new Guidance, click here:
http://lobbyingdisclosure.house.gov/amended_lda_guide.html

Insights

Client Alert | 3 min read | 10.15.25

Developers Adapt Timelines and Strategies for Wind and Solar Projects Following Recent IRS Guidance and Expected IRS Enforcement Activity

On August 15, 2025, the Treasury Department and IRS released updated guidance concerning Beginning of Construction requirements to qualify for clean energy tax credits. This new guidance is critical for developers to consider as they rush to qualify for the tax credits before they expire entirely. The much-anticipated guidance followed the July 7, 2025 Executive Order 14315, Ending Market Distorting Subsidies for Unreliable, Foreign-Controlled Energy Sources (“July 7, 2025 Executive Order”), which signaled that the Trump Administration was planning to strictly enforce the termination of production and investment tax credits for solar and wind facilities that are set to expire under the One Big Beautiful Bill Act (OBBB Act), covered in more detail here. The new guidance comes at a time when many in the industry are struggling to keep up with the myriad ways that the new administration is working to roll back wind and solar tax credits, leaving developers to piece through the recent guidance to determine how best to structure and invest in clean energy projects given the volatile position of the current administration vis-a-vis wind and solar energy....