Back to Search Start Over

Finally! IRS Issues Guidance on Domestic Content IRA Tax Credit "Adder".

Authors :
August, Casey S.
Andrews, Andreas N.
Hilferty, Katelyn N.
Sanders, M. Jared
Source :
Journal of Taxation of Investments; Summer2023, Vol. 40 Issue 4, p3-13, 11p
Publication Year :
2023

Abstract

The Internal Revenue Service and U.S. Department of the Treasury released Notice 2023-38 on May 12, 2023, which establishes rules for testing an applicable "green" energy facility's eligibility for a bonus federal income tax credit amount, as enacted under the Inflation Reduction Act of 2022, attributable to the steel, iron, or manufactured product that is a component of such facility being produced in the United States. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
07479115
Volume :
40
Issue :
4
Database :
Complementary Index
Journal :
Journal of Taxation of Investments
Publication Type :
Academic Journal
Accession number :
172354675