Carbon Quarterly

The year 2025 saw significant regulatory activity in the realm of digital assets. The US Congress and financial regulators took steps to create and implement a clear legal framework to facilitate financial transactions using digital assets, and they will continue to do so in 2026.

Artificial intelligence regulation and litigation are set to take center stage in 2026, as new laws, guidance, and enforcement priorities are introduced at the federal and state levels.

In this article, Dr. Jan Boeing and Arnaud Dobelle outline the key milestones of the new regulatory framework, its interplay with financial sector rules such as DORA and PSD2, and what the upcoming Digital Omnibus proposal means for organisations deploying AI in Europe.

The One Big Beautiful Bill Act makes major changes to the Internal Revenue Code’s clean energy tax provisions, particularly to the provisions that were extended, expanded, and established as part of the 2022 Inflation Reduction Act.