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NMTC Extended through 2025 with $5 Billion Annual Appropriations

USA - January 7 2021 The New Markets Tax Credit (NMTC) program was extended through 2025 with a $5 billion annual appropriation as part of the Consolidated Appropriations...

Brian Moore.

Final Section 468A Regulations Issued at Last

USA - September 11 2020 On September 4, 2020, the Internal Revenue Service (IRS) and the US Department of the Treasury (Treasury) published in the Federal Register final...

Brian Moore, Justin Jesse.

IRS Extends Due Dates for Making Investments for New Markets Tax Credit

USA - June 15 2020 As part of its ongoing response to COVID-19, the Internal Revenue Service (IRS) released Notice 2020-49, which extends certain time criteria related...

Steven Hadjilogiou, Justin Jesse.

Tax Credits for Carbon CaptureUnderstanding the IRS’s Proposed Rule

USA - June 5 2020 Section 45Q allows taxpayers to claim a tax credit for each metric ton of “qualified carbon oxide” the taxpayer captures fromSection 45Q allows...

Heather Cooper, Brian Moore, Philip Tingle, Justin Jesse, Jacob Hollinger.

IRS Releases Initial Section 45Q Carbon Sequestration Credit Guidance

USA - February 21 2020 Treasury and the IRS released initial guidance on the amended Section 45Q carbon oxide sequestration credit on February 19, 2020. Notice 2020-12 and...

Heather Cooper, Brian Moore, Philip Tingle, Justin Jesse.