Bradley M. Seltzer
Holland & Knight LLP
Articles
Treasury Department, IRS Release Preliminary Low-Income Community Bonus Credit Guidance
USA - February 17 2023 Section 48(e) of the Internal Revenue Code provides for an increase in the investment tax credit (ITC) for qualified solar and wind…
Roger David Aksamit, Nicole M. Elliott, Mary Kate Nicholson, Joshua David Odintz, Amish Shah
Treasury Department Releases Section 48C Guidance with Billions in Tax Credits Up for Grabs
USA - February 14 2023 Section 48C of the Internal Revenue Code provides $10 billion in credit for qualifying advanced energy products - $4 billion of which must…
James Dawson, Nicole M. Elliott, Mary Kate Nicholson, Rachel T. Provencher, Amish Shah
Eyes on Energy Tax Update: January 2023
USA - January 26 2023 Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax…
Roger David Aksamit, James Dawson, Nicole M. Elliott, Mary Kate Nicholson, Joshua David Odintz, Kenneth W. Parsons, Rachel T. Provencher, Amish Shah, Daniel Graham Strickland
Notice 2023-7: First Peak at Corporate AMT Guidance
OECD, USA - January 9 2023 The U.S. Department of the Treasury and IRS on December 27, 2022, issued guidance regarding the new corporate alternative minimum tax…
Roger David Aksamit, Alan Winston Granwell, Joshua David Odintz
R&D Considerations in the Time of Non-Deductibility
USA - January 9 2023 Specified research and development (R&D) and experimental expenditures no longer are deductible beginning with the 2022 tax year following…
James Dawson, Mary Kate Nicholson, Alexander R. Olama, Daniel Graham Strickland, Chad M. Vanderhoef
