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President Signs Federal Tax Bill into Law - What You Need to Know Before the End of 2017

USA - December 22 2017 On December 22, 2017, President Trump signed into law H.R. 1, the “Tax Cuts and JOBS Act.” The Act, which the House and Senate both...

Jeffrey S. Korenblatt, Leo N. Hitt, Kelley C. Miller, James R. Tandler, Ruth N. Holzman.

IRS extends continuous constructioncontinuous efforts safe harbors for production tax creditinvestment tax credit qualification

USA - March 12 2015 Production tax credits ("PTCs") are available for wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic facilities...

Henry R. King, Robert M. Vilter.

IRS releases new guidance on beginning of construction

USA - August 13 2014 On August 8, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-46 (the "Notice"), which clarified certain aspects of the beginning of...

Henry R. King, Edward G. Rogan, Donald G. Ousterhout, Ellen L. Bastier.

New Ukraine-related sanctions curb exports to Russia and occupied Crimea

USA, Russia, Ukraine - April 29 2014 On April 28, the U.S. Department of Commerce announced a new licensing policy restricting exports of "dual use" items that could contribute to...

Leigh T. Hansson, Michael J. Lowell, Bethany R. Brown.

IRS releases new guidance on beginning of construction

USA - April 17 2013 Prior to the enactment of the American Taxpayer Relief Act of 2012 (the "Act"), the Production Tax Credit (the "PTC") had been scheduled to expire...

J. Ferd Convery III, Ellen L. Bastier.