Nicole M. Elliott
Holland & Knight LLP
Articles
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, Nicholas Alexander Leibham, Greg M. Louer, Joshua David Odintz
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, Mary Kate Nicholson, 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, Mary Kate Nicholson, Rachel T. Provencher, Bradley M. Seltzer, 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, Mary Kate Nicholson, Joshua David Odintz, Kenneth W. Parsons, Rachel T. Provencher, Bradley M. Seltzer, Amish Shah, Daniel Graham Strickland
Tribal Provisions in the Inflation Reduction Act Address Energy, Climate Change
USA - December 13 2022 The Inflation Reduction Act (IRA) passed in August 2022 provides Native American tribes more than $720 million in direct spending for a…
