Search

Your search keyword '"Bresson, Michael P."' showing total 10 results
Start Over Author "Bresson, Michael P." Topic inflation reduction act of 2022
10 results on '"Bresson, Michael P."'

1. Final Regulations Issued Regarding Section 45X Advanced Manufacturing Production Tax Credit

Author

Bresson, Michael P.

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Tax credits -- Laws, regulations and rules, Green technology, Tax law -- Interpretation and construction, Tax administration and procedure -- Laws, regulations and rules, Government regulation, Tax law, Business, international, Inflation Reduction Act of 2022, Internal Revenue Code
Abstract

On October 28, 2024, the Internal Revenue Service (the 'IRS') and the Department of the Treasury ('Treasury') published final regulations (the 'final regulations') regarding the Advanced Manufacturing Production Credit under [...]

Published
2024

2. Proposed Regulations Issued Regarding Direct Pay And Transfers Of Clean Energy Tax Credits

Author

Bresson, Michael P.

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Tax credits -- Laws, regulations and rules, Green technology -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

On June 14, 2023, the Internal Revenue Service (the 'IRS') and the Department of the Treasury ('Treasury') released a package of proposed regulations including Section 6417 Elective Payment of Applicable [...]

Published
2023

3. Additional Guidance Released Regarding The Low-Income Community Bonus Energy Tax Credit Under Section 48(e) And The Advanced Energy Project Credit Under Section 48C

Author

Bresson, Michael P.

Subjects
United States. Department of Energy -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Wind power -- Buildings and facilities, Tax credits -- Laws, regulations and rules, Energy industry -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

On May 31, 2023, the Internal Revenue Service ('IRS') and the Department of the Treasury ('Treasury') released proposed rules relating to the Low-Income Communities Bonus Credit Program under Section 48(e) [...]

Published
2023

4. Inflation Reduction Act Guidance: IRS And Treasury Release Guidance On The Domestic Content Bonus Credit

Author

Bresson, Michael P.

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Tax credits -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

On May 12, 2023, the Internal Revenue Service (the 'IRS') and the Department of the Treasury ('Treasury') published Notice 2023-38 Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, [...]

Published
2023

5. Inflation Reduction Act Enhances Carbon Capture Tax Credit

Author

Bresson, Michael P.

Subjects
Business, international, Inflation Reduction Act of 2022
Abstract

The Inflation Reduction Act of 2022 ('IRA') has enhanced and extended the credit in section 45Q of the Internal Revenue Code for carbon capture and sequestration. The significant increase in [...]

Published
2023

6. Inflation Reduction Act Extends And Increases Tax Credits For Wind And Solar

Author

Bresson, Michael P.

Subjects
Tax credits -- Laws, regulations and rules, Solar energy -- Laws, regulations and rules, Wind power -- Laws, regulations and rules, Energy industry -- Privileges and immunities, Government regulation, Business, international, Internal Revenue Code, Inflation Reduction Act of 2022
Abstract

The Inflation Reduction Act of 2022 (the 'IRA') extended and increased the existing investment tax credit ('ITC') under section 48 of the Internal Revenue Code and production tax credit ('PTC') [...]

Published
2023

7. Inflation Reduction Act Offers New Ways To Monetize Clean Energy Tax Credits

Author

Bresson, Michael P.

Subjects
Tax credits -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

The Inflation Reduction Act of 2022 (the 'IRA') has enacted two significant new ways to monetize, i.e., to turn into cash, federal tax credits generated from clean energy projects such [...]

Published
2023

8. IRS Establishes Environmental Justice Credit Allocation And Advanced Energy Project Credit Programs

Author

Bresson, Michael P.

Subjects
United States. Internal Revenue Service -- Powers and duties, Tax credits -- Laws, regulations and rules, Environmental justice -- Laws, regulations and rules, Government regulation, Business, international, Internal Revenue Code, Inflation Reduction Act of 2022
Abstract

On Monday, February 13, 2023, the Internal Revenue Service ('IRS') established the programs for allocating Environmental Justice Solar and Wind Capacity Limitations under I.R.C. § 48(e) and Advanced Energy Project [...]

Published
2023

9. Inflation Reduction Act Guidance: IRS And Treasury Release Initial Guidance On Prevailing Wage And Apprenticeship Requirements

Author

Bresson, Michael P.

Subjects
Apprenticeship -- Laws, regulations and rules, Tax credits -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules, Wages -- Laws, regulations and rules, Government regulation, Salary, Business, international, Inflation Reduction Act of 2022
Abstract

On November 30, 2022, the Internal Revenue Service (the 'IRS') and the Department of the Treasury ('Treasury') published Notice 2022-61, Prevailing Wage and Apprenticeship Initial Guidance under Section 45(b)(6)(B)(ii) and [...]

Published
2022

10. New 1% Excise Tax On Stock Buybacks By Publicly-Traded Corporations

Author

Bresson, Michael P.

Subjects
Publicly held corporations -- Laws, regulations and rules, Stock redemption -- Laws, regulations and rules, Excise tax -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

The recently-enacted Inflation Reduction Act of 2022 includes a new, non-deductible, 1% excise tax on 'repurchases' of the stock of 'covered corporations' which occur after December 31, 2022. A 'covered [...]

Published
2022

Catalog

Books, media, physical & digital resources
See catalog results