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596 results on '"Investment tax credit -- Laws, regulations and rules"'

1. Municipal bonds: Planning for the TCJA sunset: Clients who invest in municipal bonds may require new strategies because of tax changes that lie ahead in 2026.

Author

Hammer, Seth

Subjects
Investment tax credit -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Municipal bonds -- Laws, regulations and rules -- Finance -- Taxation, Government regulation, Company financing, Tax Cuts and Jobs Act of 2017
Abstract

Since Dec. 31, 2021, when, within the depths of the COVID-19 pandemic, a five-year investment-rated municipal ("muni") bond paid only 0.6%, returns have significantly risen (e.g., the BVAL Muni Benchmark [...]

Published
2024

2. Final Regulations on the Transfer of Clean Energy Credits.

Author

Luscombe, Mark A.

Subjects
Tax elections -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Transfer (Law) -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Government regulation, Inflation Reduction Act of 2022
Abstract

The Internal Revenue Service (IRS) is finally catching up with the significant guidance requirements for the clean energy credits of the Inflation Reduction Act. Temporary and proposed regulations and notices [...]

Published
2024

3. The CHIPS Act's advantageous direct-pay election

Author

Wallwork, Adam, Wende, Ekkehard, Normington, Matthew, Hecimovich, Gary, and Demuth, Jeremy

Subjects
Investment tax credit -- Laws, regulations and rules, Semiconductor industry -- Laws, regulations and rules -- Taxation, S corporations -- Laws, regulations and rules -- Taxation, Tax penalties -- Laws, regulations and rules, Payment -- Methods, Partnership -- Laws, regulations and rules -- Taxation, Semiconductor industry, Government regulation, Banking, finance and accounting industries, Business, Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022, Internal Revenue Code (I.R.C. 48D)
Abstract

Congress enacted the Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022 (CHIPS Act) (1) out of concern about the United States' declining share of global production of [...]

Published
2024

4. Purchasing Clean Energy Tax Credits: What corporate tax teams need to know about prevailing wage and apprenticeship requirements.

Author

Moon, Andy, Lee, Billy, and Cook, Denis

Subjects
Apprenticeship -- Laws, regulations and rules, Exceptions (Law) -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Manufacturing industry -- Human resource management -- Taxation -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules -- Purchasing, Due diligence -- Analysis, Wages -- Minimum wage, Government regulation, Company personnel management, Inflation Reduction Act of 2022, Internal Revenue Code (I.R.C. 6418) (I.R.C. 45X) (I.R.C. 48)
Abstract

The Inflation Reduction Act of 2022 (IRA) greatly expanded energy-related federal income tax credits and created Internal Revenue Code Section 6418, which allows eligible taxpayers to transfer, or sell, certain [...]

Published
2024

5. Recapture considerations for Inflation Reduction Act credits.

Author

Ward, Jamie, Logan, Sara L., and Van Brackle, Gretchen

Subjects
Investment tax credit -- Laws, regulations and rules, Tax exemption -- Laws, regulations and rules, Green technology -- Taxation -- Laws, regulations and rules, Taxable income -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Corporate distributions -- Laws, regulations and rules, Recapture (Taxation) -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 6418)
Abstract

The Inflation Reduction Act of 2022, P.L. 117-169, signed into law on Aug. 16, 2022, is considered the largest investment in clean energy in history, providing an estimated $663 billion [...]

Published
2024

6. Weekly IRS Roundup December 16 - December 20, 2024

Author

Spencer, Kevin

Subjects
Investment tax credit -- Laws, regulations and rules, Corporate bonds -- Laws, regulations and rules, Partnership -- Laws, regulations and rules, Government regulation, Business, international
Abstract

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 16 - 20, 2024. December 16, 2024: The IRS released [...]

Published
2025

7. Sale of clean-energy credits: Traps for the unwary.

Author

Gordon, Deborah, Sabot, Brent, Boakye, Eugene, Rosas, Heather, and Rich, Leo

Subjects
Economic incentives -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules -- Taxation, Government regulation, Inflation Reduction Act of 2022, Internal Revenue Code (I.R.C. 6418)
Abstract

The Inflation Reduction Act of 2022, P. L. 117-169, addec new Sec. 6418 to the Internal Revenue Code, allowing eligible taxpayers to transfer (or sell) all or a specified portion [...]

Published
2024

8. The CHIPS Act's semiconductor production credit.

Author

Wallwork, Adam, Nguyen, Quynh, Hecimovich, Gary, DeMuth, Jeremy, Normington, Matthew, and Black, Andrew

Subjects
Investment tax credit -- Laws, regulations and rules, Integrated circuits -- Taxation -- Laws, regulations and rules, Semiconductor production equipment industry -- Taxation -- Laws, regulations and rules, Semiconductor chips -- Taxation -- Laws, regulations and rules, Research and development tax credit -- Laws, regulations and rules, Government regulation, Standard IC, Semiconductor production equipment industry, National Defense Authorization Act for Fiscal Year 2021, Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022
Abstract

U.S. companies have gone from leading global semiconductor chip production at the inception of the industry to comprising only approximately 12% of global production capacity today. According to the Semiconductor [...]

Published
2023

9. IRS Releases Final Regulations Under Section 48 Of The Code

Author

Schurle, Adam

Subjects
United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Government regulation, Business, international, Internal Revenue Code
Abstract

The Internal Revenue Service ('IRS') and Department of the Treasury last week released final regulations (the 'Final Regulations') relating to investment tax credits under Section 48 of the (the 'ITC') [...]

Published
2024

10. Significant Updates In Treasury's Final Energy Credit Regulations

Author

Lewis, Dave

Subjects
United States. Department of the Treasury -- Energy policy, United States. Internal Revenue Service -- Energy policy, Investment tax credit -- Laws, regulations and rules, Government regulation, Business, international
Abstract

The U.S. Treasury Department and the Internal Revenue Service ('IRS') published final regulations on December 4, 2024, defining 'energy property' and rules applicable to energy credits (the investment tax credit, [...]

Published
2024

11. A Case For Allowing SAFEs Under Manitoba's Small Business Venture Capital Tax Credit Program

Author

Mirecki, Kyle

Subjects
Investment tax credit -- Laws, regulations and rules, Small business -- Finance -- Investor relations -- Laws, regulations and rules, Venture capital -- Laws, regulations and rules, Government regulation, Company financing, Small business, Venture capital, SOHO, Business, international
Abstract

As we highlight in our recent blog post, we have seen a rise in the use of simple agreements for future equity ('SAFEs') in the private equity market. While SAFEs [...]

Published
2024

12. Harnessing The Power Of Clean Economy Investment Tax Credits

Author

Sigalet, Brendan

Subjects
Investment tax credit -- Laws, regulations and rules, Government regulation, Business, international
Abstract

Over the past two and a half years, the Canadian government has proposed six different major investment tax credits (ITCs) that are aimed at incentivizing the decarbonization of the economy [...]

Published
2024

13. Treasury Department Issues Final Section 48D Guidance On CHIPS Act Semiconductor Tax Incentive

Author

Elliott, Nicole

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Department of Commerce -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Semiconductor industry -- Investments -- Taxation -- Laws, regulations and rules, Tax administration and procedure, Semiconductor production equipment industry -- Investments -- Taxation -- Laws, regulations and rules, Semiconductor industry, Government regulation, Semiconductor production equipment industry, Company investment, Business, international, Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022
Abstract

Highlights The Chips and Science Act of 2022 (CHIPS Act) added Section 48D to the Internal Revenue Code to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment. The Section [...]

Published
2024

14. Canada's Clean Energy Investment Tax Credits: Insights As Of October 2024

Author

Pankratz, Alex

Subjects
Investment tax credit -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules, Government regulation, Market trend/market analysis, Business, international
Abstract

The Canadian government has enacted four new refundable investment tax credits (ITCs) designed to grow Canada's clean economy and allow Canada to remain competitive in attracting investment in clean energy [...]

Published
2024

15. Semiconductor Industry Receives Long-Awaited Tax Credit Guidance From Treasury

Author

Tenenboym, Mike

Subjects
Investment tax credit -- Laws, regulations and rules, Semiconductor industry -- Laws, regulations and rules, Semiconductor industry, Government regulation, Business, international, Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022
Abstract

On October 22, 2024, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued long-awaited regulations implementing the advanced manufacturing investment credit under Sections 48D1 and [...]

Published
2024

16. Decree Promoting Investment By Taxpayers Engaging In Productive Economic Activities Within The Development Poles For The Welfare Of The Isthmus Of Tehuantepec

Subjects
Investment tax credit -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On June 5, 2023, the 'Decree Promoting Investment by Taxpayers Engaging in Productive Economic Activities within the Development Poles for the Welfare of the Isthmus of Tehuantepec' (hereinafter the 'Decree') [...]

Published
2024

17. Understanding IRS Credits, Regulations & Compliance

Author

Daray, Shawn

Subjects
United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules -- Taxation, Energy industry -- Human resource management -- Laws, regulations and rules, Electric utilities workers -- Training -- Compensation and benefits -- Laws, regulations and rules, Government regulation, Company personnel management, Business, international, Inflation Reduction Act of 2022
Abstract

The Inflation Reduction Act of 2022 (IRA) aims to incentivize companies to implement a number of goals. Among other objectives, goals include building additional infrastructure, manufacturing equipment needed to strengthen [...]

Published
2024

18. Cross-country Carbon Capture And Sequestration Check-in

Author

Ettinger, Nick

Subjects
Investment tax credit -- Laws, regulations and rules, Carbon sequestration -- Laws, regulations and rules, Government regulation, Business, international
Abstract

Last year, we distributed a bulletin that provided an overview of recent developments related to carbon capture and sequestration (CCS) in Ontario, Alberta and federally. A year on, major investments [...]

Published
2024

19. Clean Tech ITC Decoded: Benefits And Strategies For Canadian Businesses (Podcast)

Author

Sigalet, Brendan

Subjects
Investment tax credit -- Laws, regulations and rules, Green technology -- Finance -- Laws, regulations and rules, Government regulation, Company financing, Business, international
Abstract

In the inaugural episode of Clean Incentives, hosts Brendan Sigalet and Derrick Osborne, alongside special guests Ashley White and Jason Roth, delve into the myriad of tax incentives available for [...]

Published
2024

20. ZATCA Releases Guidelines For Regional Headquarters In Saudi Arabia

Subjects
Investment tax credit -- Laws, regulations and rules, International business enterprises -- Buildings and facilities -- Laws, regulations and rules -- Privileges and immunities, Government regulation, Business, international
Abstract

On 14 April 2024, the Zakat, Tax, and Customs Authority (ZATCA) released comprehensive guidelines for regional headquarters in Saudi Arabia. These guidelines, available in English and Arabic, provide detailed explanations [...]

Published
2024

21. AGENCY COORDINATION AND OPPORTUNITY ZONES.

Author

Saito, Blaine G.

Subjects
Investment tax credit -- Laws, regulations and rules, Interagency cooperation -- Laws, regulations and rules, Economic development -- Laws, regulations and rules -- Management, Special economic zones -- Taxation -- Management -- Laws, regulations and rules, Government regulation, Company business management, Tax Cuts and Jobs Act of 2017
Abstract

Introduction 1204 I. Some Opportunity Zone Basics 1206 A. Basics of the Program 1206 B. Concerns with OZs 1208 C. The Complexities of OZs 1210 II. Agency Coordination for Opportunity [...], The Opportunity Zone (OZ) program, which is designed to provide place-based equity investments into certain low-income communities, has potential upsides and pitfalls. The program is complicated, and it implicates numerous spheres of policy expertise. But currently, it is mostly administered by the Internal Revenue Service (IRS) as a tax program. This Essay seeks to find a technical-managerial solution to some of the problems of the OZ program, and that is agency coordination. It would have the IRS and the Office of Tax Policy (OTP) work with other agencies with expertise in place-based investment programs to administer the OZ program. It outlines the benefits and potential problems of coordination and discusses what tools could help improve this endea vor. It also proposes that the coordinated effort attempt to engage communities that live in OZs further in guiding the program.

Published
2021

22. Tax Trends: Proposed Regulations Under the Code Sec. 48 Investment Credit.

Author

Luscombe, Mark A.

Subjects
Investment tax credit -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Personal property -- Taxation -- Laws, regulations and rules, Alternative energy sources -- Taxation -- Laws, regulations and rules, Property tax -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 48), Inflation Reduction Act of 2022
Abstract

On November 17, 2023, Treasury and the Internal Revenue Service (IRS) issued proposed regulations addressing the Code Sec. 48 investment tax credit. The proposed regulations reflect not only the changes [...]

Published
2024

23. LIFESAVERS FOR ADVERSE TAX REFORM: Opportunity Zone Investing and Other Options.

Author

Hirschfeld, Philip R.

Subjects
Investment tax credit -- Laws, regulations and rules, Tax reform -- Laws, regulations and rules, Real estate investment -- Laws, regulations and rules -- Taxation, Like-kind exchanges -- Taxation -- Laws, regulations and rules, Special economic zones -- Taxation -- Laws, regulations and rules, Government regulation
Abstract

By Philip R. Hirschfeld Philip R. Hirschfeld is an associate at Cole Schotz P.C. in New York, New York, and is the chair of the Section's Taxation of Real Estate [...]

Published
2021

24. The Technology-Neutral Sections 45Y PTC And 48E ITC Are Coming

Author

Shah, Amish

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules -- Investments, Government regulation, Company investment, Business, international, Internal Revenue Code
Abstract

Highlights The U.S. Department of the Treasury and IRS recently issued proposed regulations under the new Internal Revenue Code Section 45Y Clean Electricity Production Tax Credit (PTC) and Section 48E [...]

Published
2024

25. Joint Ventures In Egypt: A Guide To Tax Treatment And Benefits

Author

zaid, Mohamed Abo

Subjects
Investment tax credit -- Laws, regulations and rules, Joint ventures -- Laws, regulations and rules -- Taxation, Corporate income taxes -- Laws, regulations and rules, Government regulation, Business, international
Abstract

Understanding the tax treatment of joint ventures in Egypt is crucial for both local and international investors. With the country's strategic location as a commercial hub between Europe, the Middle [...]

Published
2024

26. Plans to Expand U.S. Chip Manufacturing Are Running Into Obstacles

Author

Clark, Don and Swanson, Ana

Subjects
Taiwan Semiconductor Manufacturing Company Ltd. -- Buildings and facilities -- Production management -- Investments, Intel Corp. -- Production management -- Buildings and facilities -- Investments, Microchip Technology Inc. -- Production management -- Buildings and facilities -- Investments, Investment tax credit -- Laws, regulations and rules, Semiconductor industry -- Buildings and facilities -- Production management -- Investments, Integrated circuit fabrication -- Production management, Semiconductor industry, Government regulation, Integrated circuit fabrication, Company financing, Company investment, General interest, News, opinion and commentary
Abstract

Delays in finishing new factories are emerging, just as the Biden administration begins handing out money to stoke domestic production. In December 2022, Taiwan Semiconductor Manufacturing Company, the key maker [...]

Published
2024

27. New French Incentives For Green Buildings And Green Industry

Author

Vivier, Walfroy

Subjects
Sustainable development -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Green design -- Laws, regulations and rules, Green buildings -- Laws, regulations and rules, Government regulation, Business, international, France. Finance Act 2024
Abstract

As part of the 2022 French Climate & Resilience Law, the French legislature decided to strengthen the greening and solarization requirements on certain buildings and parking lots. These obligations came [...]

Published
2024

28. Taxes, Corporations, and Infrastructure: Filling the Gap?

Author

Mann, Roberta

Subjects
Epidemics -- Environmental aspects -- Economic aspects, Investment tax credit -- Laws, regulations and rules, Corporate social responsibility -- Laws, regulations and rules, Infrastructure (Economics) -- Laws, regulations and rules, Corporations -- Taxation, Alternative energy sources -- Laws, regulations and rules, Government regulation
Abstract

The COVID-19 pandemic has exposed many vulnerabilities in American society. While we focus on the pandemic in the spring of 2020, the climate crisis continues, without any federal action in [...]

Published
2020

29. Related-Party Issues with Qualified Opportunity Funds.

Author

Hamill, James R.

Subjects
Capital gains tax -- Laws, regulations and rules, Interest deductions -- Laws, regulations and rules, Deferred tax (Accounting) -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Special economic zones -- Investments -- Taxation -- Laws, regulations and rules, Related party transactions -- Taxation -- Laws, regulations and rules, Government regulation, Company investment, Tax Cuts and Jobs Act of 2017, Internal Revenue Code (I.R.C. 1400Z)
Abstract

Introduction of Issues to Be Addressed The Tax Cuts and Jobs Act of 2017 (TCJA 2017) created a new opportunity for both deferral and possible exclusion of gains for investments [...]

Published
2020

30. Bi-Partisan Opportunity Zone Extension Legislation Introduced - Again!

Author

Molotsky, Brad A.

Subjects
Investment tax credit -- Laws, regulations and rules, Bills, Legislative -- Interpretation and construction, Economic policy -- Interpretation and construction, Government regulation, Business, international, Bi-Partisan Opportunity Zones Transparency, Extension, and Improvement Act (Draft)
Abstract

During the high brow discussions the last few weeks in Washington regarding the potential shut down of the Federal Government, it would have been very easy to miss one little [...]

Published
2023

31. NOT SO INNOCENT ABROAD: ELIMINATING THE FACILITATION PAYMENTS EXCEPTION IN AUSTRALIA AND THE UNITED STATES' FOREIGN BRIBERY PROVISIONS.

Author

O'neil, Daniel

Subjects
Organized crime -- Laws, regulations and rules, Exceptions (Law) -- Laws, regulations and rules, Bribery -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Duress (Law) -- Laws, regulations and rules, Morality -- Laws, regulations and rules, Political corruption -- Laws, regulations and rules, Imperialism -- Analysis, Right of action -- Laws, regulations and rules, Government regulation, Australia. Criminal Code Act 1995, Foreign Corrupt Practices Act of 1977
Abstract

I INTRODUCTION In Tegucigalpa, an American fruit firm strikes a deal with the President of Honduras to transfer millions of dollars to certain Swiss bank accounts in return for favourable [...], It is ordinarily illegal for an Australian or a US citizen to pay bribes to public officials overseas. However, both countries' anti-bribery statutes contain an exception for socalled 'facilitation payments'--that is, smaller payments made to a foreign officials in order to ensure that those officials execute some routine governmental function. This article suggests that this exception is unsustainable both in principle and in practice, and that it should be abolished. This article argues that the exception is morally odious (as it effectively promotes the growth of corruption and corruption's concomitant evils), legally incoherent (as the scope of the exception is uncertain and that its purported protection may be illusory) and corrosive to international commerce (as the exception leaves businesses open to extortion and ultimately increases the cost of doing business in many jurisdictions). Alternatives to abolition (such as specific dollar thresholds or an expanded duress defence) are considered, but are ultimately rejected in favour of the legislative elimination of the exception.

Published
2019

32. Opportunity Finds a Home at HUD.

Author

Rader, Brad E. and Chretien, Spencer J.

Subjects
Enterprise zones -- Laws, regulations and rules, Housing development -- Laws, regulations and rules, Economic development -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, United States. Department of Housing and Urban Development -- Powers and duties, Government regulation, Tax Cuts and Jobs Act of 2017
Abstract

Included in the 2017 Tax Cuts and Jobs Act (1) was an incentive for those with unrealized capital gains to invest in economically distressed areas. The law provided for the [...]

Published
2019

33. Qualified Opportunity Zone Funds: A Tax Investment Worth Considering.

Author

Hirschfeld, Michael and Hirschfeld, Philip R.

Subjects
Recognized gain or loss (Taxation) -- Laws, regulations and rules, Capital gains tax -- Laws, regulations and rules, Deferred tax (Accounting) -- Laws, regulations and rules, Investment tax credit -- Laws, regulations and rules, Real estate investment trusts -- Finance -- Taxation, Special economic zones -- Finance -- Investments -- Taxation, Government regulation, Company financing, Company investment, Internal Revenue Code (I.R.C. 1400Z)
Abstract

The 2017 Tax Act created a new investment vehicle called the Qualified Opportunity Zone (QOZ) Fund, for the purpose of spurring investment in thousands of economically distressed areas across the [...]

Published
2019

34. Opportunities beckon in new qualified opportunity zones.

Author

Nitti, Tony

Subjects
Investment tax credit -- Laws, regulations and rules, Special economic zones -- Finance -- Investments -- Taxation, Tax incentives -- Laws, regulations and rules, Government regulation, Company financing, Company investment, Internal Revenue Code (I.R.C. 1400Z)
Abstract

As part of the legislation known as the Tax Cuts and Jobs Act, (1) Congress enacted two companion provisions designed to encourage investment and economic growth in certain low-income communities. [...]

Published
2019

35. Supporting Semiconductor Fabrication with an Investment Tax Credit (ITC)

Author

Sherlock, Molly F.

Subjects
United States. Congress -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Semiconductor industry -- Laws, regulations and rules, Integrated circuit fabrication -- Laws, regulations and rules -- Production management, Semiconductor industry, Government regulation, Integrated circuit fabrication, Government, America COMPETES Act of 2007
Abstract

May 11, 2022 The Biden Administration has identified semiconductors as a 'critical good' and has urged Congress to pass legislation supporting additional domestic investment in the industry to counter recent [...]

Published
2022

36. What Sort Of Investments May Be Used To Meet Madeira International Business Centre (MIBC) Substance Criteria

Author

Freitas, Lionel de

Subjects
Investment tax credit -- Laws, regulations and rules, Tax rates -- Laws, regulations and rules, Corporations -- Taxation, Government regulation, Business, international
Abstract

The Madeira International Business Centre (MIBC) offers several benefits to companies that are registered there, including a low corporate tax rate of 5%. However, to qualify for these benefits, and [...]

Published
2023

37. Clean Economy Tax Credit: Clean Technology Investment Tax Credit

Subjects
Investment tax credit -- Laws, regulations and rules, Green technology -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Socially responsible investments -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On August 4, 2023, the Department of Finance (Finance) released a series of draft legislative proposals (August 4 Proposals) on a variety of previously announced tax measures. The August 4 [...]

Published
2023

38. Clean Energy Tax Credit Prevailing Wage And Apprenticeship Proposed Regulations

Author

Grossman, Gabriel

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

On August 30, 2023, the U.S. Treasury Department (the 'Treasury') and the Internal Revenue Service (the 'IRS') published proposed regulations in the Federal Register1providing updated guidance on the prevailing wage [...]

Published
2023

39. IRS Releases Final Treasury Regulations On Low-Income Community Bonus Credits

Author

Schurle, Adam

Subjects
United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

The Internal Revenue Service (IRS) and Department of the Treasury earlier this month released final regulations (the 'Low-Income Community Bonus Credit Rules') relating to the low-income community bonus credit pursuant [...]

Published
2023

40. Clean Energy ITCs: Clean Technology And CCUS Draft Legislation Released

Author

Maurice, Craig

Subjects
Investment tax credit -- Laws, regulations and rules, Green technology -- Laws, regulations and rules -- Taxation, Energy tax credits -- Laws, regulations and rules, Socially responsible investments -- Laws, regulations and rules, Government regulation, Business, international
Abstract

The federal government recently released draft legislation to implement certain tax measures previously announced in the 2023 Federal Budget and th e2022 fall economic statement. Released August 4, 2023, the [...]

Published
2023

41. Opportunity Zones: Should Your Startup Make One Its Home?

Author

Vakili, Alidad

Subjects
Investment tax credit -- Laws, regulations and rules, New business enterprises -- Privileges and immunities, Government regulation, Business, international
Abstract

Note: We'd like to thank Sarina Rogers, summer associate in the San Diego office, for her assistance in authoring this article. A Qualified Opportunity Zone (QOZ) is an economically distressed [...]

Published
2023

42. Federal Government Releases Legislative Proposals For Clean Technology Investment Tax Credit

Author

Johnson, Greg

Subjects
Investment tax credit -- Laws, regulations and rules, Green technology -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Socially responsible investments -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On August 4, 2023, the Federal Government released proposed legislation for the Clean Technology Investment Tax Credit (Clean Tech ITC), as proposed by the 2022 Fall Economic Statement (the 2022 [...]

Published
2023

43. Investment Tax Credit Regime To Be Modernised As From 2024

Author

Henaff, Hugues

Subjects
Investment tax credit -- Laws, regulations and rules, Tax law -- Interpretation and construction, Government regulation, Tax law, Business, international, Luxembourg. Income Tax Law
Abstract

On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect as from tax year 2024. [...]

Published
2023

44. Family Office Investments and Business Interest Proposed Regulations.

Author

Serrate, Lindsey

Subjects
Interest deductions -- Laws, regulations and rules, Family-owned businesses -- Investments -- Taxation, Investment tax credit -- Laws, regulations and rules, Tax law, Tax deductions, Tax returns, Taxation, Government regulation, Company investment, Internal Revenue Code (I.R.C. 163(j))
Abstract

Many taxpayers during this 2018 tax season will see differences not only in the amount of their estimated tax but also in the filing process. Family offices will experience changes [...]

Published
2019

45. Net investment income tax: C corporation shareholders who are also employees.

Author

Pak, Terrance J. and Cook, Mark G.

Subjects
Employee ownership -- Taxation, Investment tax credit -- Laws, regulations and rules, Close corporations -- Investments -- Taxation, Government regulation, Company investment, Health Care and Education Affordability Reconciliation Act of 2010
Abstract

Individual shareholders who are also employees of C corporations were dealt a blow with Chief Counsel Advice (CCA) 202118009, which addressed whether they are subject to the net investment income [...]

Published
2021

46. IRS Issues Notice 2023-44 Clarifying The 48C Program Application Process And Timeline

Author

Benson, Gregg

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

On May 31, 2023, the Department of Treasury ('Treasury') and the Internal Revenue Service ('IRS') released Notice 2023-44 ('Notice') to provide additional guidance on Section 48C,1 a revised and expanded [...]

Published
2023

47. Power Sector Watch - Special Edition (Volume 4)

Author

Salami, Ayo

Subjects
Investment tax credit -- Laws, regulations and rules, Tax exemption -- Laws, regulations and rules, Energy industry -- Investments -- Privileges and immunities, Government regulation, Company investment, Business, international
Abstract

A summary of available incentives for players in the power sector Nigeria's power sector has continued to grow even though some may argue that the rate of growth is still [...]

Published
2023

48. IRA Guidance Watch: IRS Issues Proposed Rules On Low-Income Community Enhancement For ITC

Author

Kwok, Judy

Subjects
United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Community development -- Laws, regulations and rules, Government regulation, Business, international, Inflation Reduction Act of 2022
Abstract

On May 31, 2023, the IRS issued REG-110412-23, additional guidance (the 'Proposed Rules') on the administration and interpretation of Section 48(e), an allocation-based investment tax credit ('ITC') enhancement for projects [...]

Published
2023

49. Treasury And IRS Issue Guidance On Domestic Content Bonus Credit For Renewable Energy Projects

Author

Schurle, Adam

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Alternative energy sources -- Taxation -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On May 12, 2023, the IRS and the Department of the Treasury issued highly anticipated guidance regarding the requirements to satisfy the domestic content bonus tax credit provisions for investment [...]

Published
2023

50. Treasury And IRS Issue Guidance On Domestic Content Bonus Credit For Renewable Energy Project

Author

Schurle, Adam

Subjects
United States. Department of the Treasury -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Investment tax credit -- Laws, regulations and rules, Energy tax credits -- Laws, regulations and rules, Alternative energy sources -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On May 12, 2023, the IRS and the Department of the Treasury issued highly anticipated guidance regarding the requirements to satisfy the domestic content bonus tax credit provisions for investment [...]

Published
2023

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