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Treasury Issues Final Regulations on Carbon Capture Tax Credits

USA - January 12 2021 On January 6, 2021, the Treasury issued Final Regulations on the expanded carbon capture tax credit under Section 45Q of the Internal Revenue Code of…

Michael D. Haun.

Key Business Tax Provisions of the Consolidated Appropriations Act, 2021

USA - January 11 2021 The Consolidated Appropriations Act, 2021 (the “Act”) is now law and includes another round of COVID‑19 relief legislation (known as the…

Brendan Counihan, Christopher Fulle, Dahlia Ali, Joseph Opich, Michael D. Haun, Stephen H. Harris, Ziemowit T. Smulkowski.

IRS Provides Relief for Low-Income Housing Tax Credit

USA - July 2 2020 In response to the COVID-19 pandemic, on July 1, 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-53 to provide relief for operators…

Michael D. Haun.

IRS Provides Relief for Qualified Opportunity Zone Funds and Investors

USA - June 8 2020 In response to the COVID-19 pandemic, on June 4, 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-39 to provide additional guidance…

Michael D. Haun.

IRS Expands Safe Harbor for Renewable Energy Projects

USA - May 28 2020 In response to delays caused by COVID-19, the U.S. Internal Revenue Service (the “IRS”) has issued IRS Notice 2020-41 to extend both the “3-½ month”…

Michael D. Haun.