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The Inflation Reduction Act of 2022 (the IRA) amended the rules relating to the production tax credit (the PTC) and the investment tax credit (the ITC) to provide increased credit...
On April 4, 2023, the Internal Revenue Service (IRS) released Notice 2023-29 (which follows an earlier notice [Notice 2022-51] released in October 2022 soliciting comments on bonus tax...
Later this year, some of the nation’s most economically successful “rural” counties will be reclassified as metropolitan, moving their populations and
On April 4, 2023, the Department of Treasury (the “Treasury”) and Internal Revenue Service (the “IRS”) issued Notice 2023-29 (the “Notice”) providing guidance on the energy community...
The highly anticipated guidance for determining a “green” energy facility’s eligibility for the potentially valuable tax credit increase largely aligns with industry expectations,...