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FY 2022 Green Book goes big for green energy

USA - June 1 2021 On May 28, 2021, Treasury released the General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals, more commonly referred to as…

Mary Kate Nicholson, Bradley M. Seltzer, Amish M. Shah, Daniel G. Strickland

Supreme Court puts IRS on notice [2016-66] in CIC Services, LLC —The Anti-Injunction Act has its limits

USA - May 25 2021 On May 17, 2021, the Supreme Court held that the Anti-Injunction Act (AIA), section 7421(a) of the Code, does not preclude a pre-enforcement challenge…

M. Kristan Rizzolo, Robert S. Chase II, Ellen McElroy, Mary E. Monahan, Sarah E. Paul, Bradley M. Seltzer, Daniel G. Strickland, H. Karl Zeswitz

IRS releases 2021 section 45 production tax credit amounts

USA - April 30 2021 The Internal Revenue Service (IRS) recently published a notice providing the inflation-adjustment factors and reference prices to be used in the…

Mary Kate Nicholson, Bradley M. Seltzer, Amish M. Shah, Daniel G. Strickland

Section 45Q carbon capture and sequestration final regulations released

USA - January 6 2021 On January 6, 2021, the Internal Revenue Service and the Department of the Treasury released final regulations on the IRC section 45Q carbon capture…

Joshua L. Belcher, Dorothy B. Franzoni, Lino Mendiola III, Susan G. Lafferty, David M. McCullough, Engin K. Nural, Bradley M. Seltzer, Amish M. Shah, Wes Sheumaker, Daniel G. Strickland, Ram C. Sunkara, Madeleine M.L. Tan, Thomas H. Warren

Congress unveils 2020 energy tax extenders

USA - December 21 2020 Congress is moving rapidly towards passing the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Extenders Bill) as part of the Consolidated…

Joshua L. Belcher, Dorothy B. Franzoni, Joseph C. Hall, Susan G. Lafferty, David M. McCullough, Engin K. Nural, Sarah E. Paul, Susan E. Seabrook, Bradley M. Seltzer, Amish M. Shah, Daniel G. Strickland, Ram C. Sunkara, Madeleine M.L. Tan, Maria M. Todorova, Thomas H. Warren, Scott Wright, H. Karl Zeswitz