Integrated solutions for resilience and driving growth through sustainability
Sustainability tax strategy, energy tax credits, and incentives
Over the next decade, countries around the world are expected to invest trillions of dollars in clean energy projects as part of an unprecedented infrastructure investment cycle. In this business environment, tax leaders and their teams will continue to be central in delivering an effective sustainability strategy. Their involvement can make sustainability investments more attractive by helping companies take advantage of tax credits, incentives, and other funding sources that lower project costs while also reducing carbon footprints.
How tax can lower clean energy investment costs
We bring deep cross-functional experience that includes tax, sustainability, and finance. Our sustainability tax services span the full project lifecycle of finance, tax credits and incentives, from planning and qualification to reporting, compliance and assurance. We help you design integrated, audit-ready strategies tailored to your company’s carbon footprint, industry, and stage of transformation. The result: tax aligned with your broader corporate strategy.
Getting these investment choices right matters more than ever. The rules keep changing. In the United States, the 2025 One Big Beautiful Bill Act (OBBBA) is phasing out or restructuring sustainability-related tax credits. That makes it harder to track available credits, qualify for what remains, and plan with confidence.
We use advanced data and industry insights to help you capture remaining benefits tied to emissions reductions, energy efficiency, and sustainable infrastructure. We also identify often overlooked opportunities: state and local tax credits, property and sales tax abatements, location incentives, and research and development tax credits. We help you navigate complex eligibility rules, from prevailing wage and apprenticeship and domestic content requirements to prohibited foreign entity restrictions.
Scrutiny around tax transparency is rising. When you align disclosures with sustainability outcomes, you can strengthen investor confidence and drive long-term value creation.
Adapt to a changing global tax landscape
The global shift to cleaner, smarter, and more resilient business models is reshaping how companies plan and invest. Yet evolving policy and regulation—from the OBBBA and Europe’s Corporate Sustainability Reporting Directive (CSRD) to emerging state-level rules—adds complexity. You may be asking:
- Is my project still eligible for federal or state sustainability tax incentives under OBBBA?
- How can I align tax planning with sustainability disclosure and compliance requirements?
- What documentation do I need to support eligibility under prevailing wage and apprenticeship, domestic content, or foreign ownership restrictions?
How PwC can help
Our services
We help you fund transformation and strengthen resilience by connecting sustainability, tax, policy, finance, assurance, and deals expertise. That aligns financial outcomes with decarbonization goals.
