William & Mary Environmental Law and Policy Review


Ben Reiter


Part I of this Article will review the history of renewable energy tax credits in this country and how they have played such a prominent role in the United States’ efforts to address climate change. Part II of this Article will describe BBBA’s [Build Back Better Act] proposal to broaden the scope of entities— including Tribes—that can take advantage of renewable energy tax credits. Finally, Part III of this Article will argue that Tribes are uniquely positioned to take advantage of BBBA’s renewable energy tax credit direct pay proposal based on their demonstrated leadership in combating climate change, the significant amount of renewable energy resource potential that is located on their lands, and existing federal programs and policies that can be further leveraged for the development of renewable resources on Tribal lands.

This abstract has been adapted from the author's introduction.