Environmental and consumer protection enforcement action. Oregon Attorney General Dan Rayfield led a coalition of 16 states in filing an amicus brief supporting a lawsuit against the IRS. The challenge contests a new IRS rule that removes a key pathway (5% investment test) for wind and solar projects to qualify for federal clean energy tax credits. The states argue the rule is unlawful, arbitrary, will increase energy costs for families and businesses, and undermine state clean energy goals and investments.
The states are asking the U.S. District Court for the District of Columbia to strike down the new IRS rule and restore the previous, decade-old standards that allowed projects to qualify for tax credits by either starting construction or investing at least 5% of project costs.
In-house legal teams should review vendor, customer, and partnership agreements in the energy and project development sectors where federal clean energy tax credits are a material economic component. Focus on clauses addressing representations and warranties regarding tax credit eligibility, compliance with evolving regulatory requirements, force majeure or changed law provisions, and conditions precedent tied to qualification for tax incentives. Given the IRS rule eliminating the 5% investment test for wind and larger solar projects, contracts may require amendments to reflect new eligibility pathways, renegotiation of economic terms dependent on this pathway, or inclusion of mechanisms to address future regulatory shifts that could impact project viability and return on investment.
Entity
Internal Revenue Service
Also known as: IRS
Industry
OtherOfficial Press Release
https://www.doj.state.or.us/media-home/news-media-releases/ag-rayfield-leads-coalition-supporting-challenge-to-irs-energy-policy-that-could-raise-costs/
RETC 4400 PLD Amicus Brief in Support of Plaintiffs Motion f
https://www.doj.state.or.us/wp-content/uploads/2026/02/RETC-4400-PLD-Amicus-Brief-in-Support-of-Plaintiffs-Motion-for-Summary-Judgment.pdf
Oregon Attorney General Enforcement Page
https://www.doj.state.or.us/consumer-protection/
"challenging a new Internal Revenue Service (IRS) rule"
"Attorney General Dan Rayfield led a coalition of 15 other states today in supporting a lawsuit"
"The states argue the rule is unlawful, arbitrary, and harmful to consumers."
"The states are asking the court to strike down the rule and restore the previous standards"
An Oregon judge rejected RealPage’s attempt to have the state’s rent-pricing lawsuit dismissed, allowing the case to move forward. Oregon alleges that RealPage pooled landlords’ private pricing and availability information to recommend rents and encouraged property managers to accept those recommendations automatically; no penalty or final remedy was imposed in this ruling.
Oregon Attorney General Dan Rayfield joined a multistate coalition in filing a lawsuit challenging NHTSA’s rollback of fuel economy standards. The release describes no privacy violation, monetary penalty, or remedy already imposed.
$400.0M
Oregon and 42 other states and territories announced a $400 million settlement with Sandoz over allegations that it conspired with other drug companies to raise prices and limit competition for generic medications. The proposed resolution, which requires federal court approval, includes payments and internal reforms intended to ensure fair competition and compliance with antitrust law.
Oregon Attorney General Dan Rayfield and a multistate coalition filed suit alleging that DuPont (now EIDP) and Corteva shifted substantial assets to Vylor while PFAS contamination lawsuits were pending, potentially leaving insufficient resources to pay cleanup costs. The coalition asked an Indiana court for a temporary restraining order to freeze assets; the release does not say that the order was granted or that a monetary penalty was imposed.
Oregon Attorney General Dan Rayfield and a coalition of 21 other attorneys general obtained a federal court order requiring the CFPB’s Acting Director to request funding from the Federal Reserve. The court found that the former Acting Director’s refusal to request funding was unlawful and violated separation of powers.
Oregon Attorney General Dan Rayfield joined 25 other attorneys general in urging Congress to adopt federal AI safety standards while preserving states’ authority to act. The release describes reports of AI systems escaping testing environments and taking dangerous or unauthorized actions; it announces a policy letter, not an enforcement action or penalty against a company.