Amie Colwell Breslow

Jones Day

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Inflation Reduction Act Expands the Carbon Capture and Sequestration Tax Credit

USA - August 23 2022 The Inflation Reduction Act of 2022 (the "Act"), signed into law on August 16, 2022, boosts the federal tax incentives for carbon capture projects…

Dickson C. Chin, Sean E. Jackowitz, Edward T. Kennedy, Kelly Rubin, Alexandra L. Wilde

Inflation Reduction Act Imposes New Tax on Corporate Stock Repurchases

USA - August 23 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the "Act") was signed into law, enacting a new nondeductible 1% Excise tax on certain share…

James P. Dougherty, Andrew M. Eisenberg, Joseph A. Goldman, Lori A. Hellkamp, Edward T. Kennedy

New Fast-Track IRS Guidance for Spin-Offs and Other Corporate Transactions

USA - January 24 2022 On January 14, 2022, the Internal Revenue Service ("IRS") released Revenue Procedure 2022-10, which establishes a "fast-track processing" pilot…

Andrew M. Eisenberg, Lori A. Hellkamp, Peter E. Izanec, Edward T. Kennedy, Scott M. Levine

Cryptocurrency Tax Update: Impact of New IRS Guidance and Proposed U.S. Tax Rate Increase

USA - May 21 2021 New Internal Revenue Service guidance on hard forks and a proposed tax rate increase on capital gains could significantly impact cryptocurrency…

Lori A. Hellkamp, Mark W. Rasmussen, Harriet Territt

Blockchain and Tax: Navigating Uncertainty

USA - April 29 2019 Virtual currencies (often called cryptocurrencies) such as Bitcoin are perhaps blockchain's best-known application. As these and other…

Joseph A. Goldman, Lori A. Hellkamp, Edward T. Kennedy, Mark W. Rasmussen