Search

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 [...]

On September 3, 2024, the Internal Revenue Service ('IRS') and the Department of the Treasury ('Treasury') published proposed regulations relating to the Clean Electricity Low-Income Communities Bonus Credit Program (the [...]

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 [...]

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) [...]

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, [...]

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 [...]

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') [...]

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 [...]

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 [...]

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 [...]

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 [...]

On May 28, 2021, the U.S. Department of the Treasury released its General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals, also known as the 'Greenbook.' The Greenbook provides [...]

On May 28, 2021, the U.S. Department of the Treasury released its General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals, also known as the 'Greenbook.' It provides additional [...]