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Death, Taxes, and Clean Energy: How the Inflation Reduction Act Harnesses Tax Law to Revitalize American Clean Energy
Get PDFThis article explores the nature and impact of the IRA’s historic tax reform on U.S. clean energy markets, emphasizing its significance for businesses, American workers, the global community, and the climate. It begins with an overview of federal tax credits for clean energy, comparing German and American approaches to incentivizing clean energy investments. The article then details five key provisions of the IRA, including extensions of the ITC and PTC, creation of new credits, transferability of tax credits, prevailing wage and apprenticeship requirements, and additional tax credits for domestic content and siting. It further analyzes the IRA’s practical implications for investors, project developers, American workers, and everyday Americans, highlighting its potential to open the clean energy market to more projects and investors, enhance equity, improve market efficiency, and support American workers. Finally, the article considers the IRA’s global significance in terms of U.S. competitiveness and greenhouse gas reduction goals, concluding with reflections on the lasting legacy of the tax reform
Can Online-Only Businesses Constitute Places of Public Accommodation Under Title III of the ADA?
Get PDFCentral to this article is the significant Disability Rights Movement, which aimed to provide equal opportunity and equal access to people with disabilities, while rallying against negative stereotypes and advocating for institutional change. In Martinez v. Cot’n Wash, Inc., the California Court of Appeal for the Second District applied a strict method of textual interpretation to decide that, absent any nexus to a physical location or storefront, a website by itself cannot constitute a place of public accommodation under Title III of the ADA. Part II provides an overview of the Americans with Disabilities Act, focusing on a modern conflict emerging from the prominent rise in Title III claims under the ADA. Part III discusses the congressional intent behind the ADA. Part IV provides a historical background of the federal circuit split on determining places of public accommodation, particularly focusing on Ninth Circuit precedent. Part VI analyzes the majority opinion in Martinez, set forth by Presiding Justice Frances Rothschild’s strict method of textual interpretation for Title III of the ADA. Part VII explains the significance of the Martinez decision and the disproportionate impact that this federal circuit split has on the lives of individuals with disabilities. Finally, Part VIII is a brief conclusion of this case note, reiterating the harmful reality of the Martinez decision and analogous Ninth Circuit precedent
