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Treasury Department Issues Section 48D Guidance on CHIPS Act Semiconductor Tax Incentive

USA - March 27 2023 The Chips and Science Act of 2022 (CHIPS Act) added Section 48D to the Internal Revenue Code to incentivize the manufacture of…

Christopher "Chris" DeLacy, Nicole M. Elliott, Nicholas Alexander Leibham, Greg M. Louer

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, Bradley M. Seltzer, Amish Shah

Treasury's First Repurchase Excise Tax Guidance Contains Rotten "Easter Eggs"

USA - January 31 2023 IRS Notice 2023-2 provides Interim Guidance regarding transactions falling purview to the stock repurchase Excise tax. Foreign corporations…

Mary Kate Nicholson

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, Kenneth W. Parsons, Rachel T. Provencher, Bradley M. Seltzer, 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, Bradley M. Seltzer