Mary Kate Nicholson
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, Joshua David Odintz, Bradley M. Seltzer, 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, Rachel T. Provencher, 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…
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, Joshua David Odintz, Kenneth W. Parsons, Rachel T. Provencher, Bradley M. Seltzer, Amish Shah, Daniel Graham Strickland
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, Alexander R. Olama, Bradley M. Seltzer, Daniel Graham Strickland, Chad M. Vanderhoef
