Texas presently sits at the center of the U.S. energy‑and‑digital‑infrastructure boom. As hyperscalers, AI platforms, crypto-currency miners, and cloud providers accelerate their build‑out of data‑center campuses, the demand for power…
The Internal Revenue Service (the “IRS” or “Service”) recently released detailed guidance concerning the classification and treatment of Prohibited Foreign Entities (“PFEs”) as well as the application of the related…
Enacted by the Inflation Reduction Act and recently amended by the One Big Beautiful Bill Act (“OBBBA”), Section 45Z of the Internal Revenue Code offers a tax credit for the…
Restricting Foreign Ownership of U.S. Dairy Land
In recent years, the U.S. government has become increasingly concerned about foreign ownership of agricultural land. According to the most recent U.S. Department of Agriculture (USDA) report, foreign owners…
For consumer packaged goods (“CPG”) founders, understanding the complexities of business structures and tax consequences is essential to maximize growth and attract investors. The Qualified Small Business Stock (“QSBS”) exclusion…
On January 14, 2026, the Federal Energy Regulatory Commission (FERC) accepted new rules proposed by Southwest Power Pool, Inc. (SPP) regarding the interconnection of High Impact Large Loads (HILLs) and…
Investment into data centers continues to increase significantly as the country builds out infrastructure to accommodate the digital economy and growth of artificial intelligence. Many states, including Texas, have now…
Solar developers contend with a wide array of challenges, from competing for viable project sites to combatting disinformation surrounding the expansion of clean energy development. With demand for energy rapidly…
Fusion energy, the same process that powers our sun and stars, is rapidly moving from scientific theory to commercial reality. In a fusion reaction, two light atoms—typically deuterium and tritium—combine…