The Inflation Reduction Act (IRA), enacted in 2022, was designed to lower consumer energy costs and reduce climate impact through economic incentives. It offered tax incentives for energy-efficient home improvements, electric vehicle purchases, health insurance coverage, natural gas fueling devices, and clean energy generation. This course covers these provisions, focusing on tax credits, expanded health insurance premium tax credits, and the limitation on noncorporate taxpayer excess business losses. However, the OBBBA revised or eliminated certain of the IRA provisions. Those OBBBA provisions will be examined in this course.