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New Opportunities Follow Expansion of Section 45Q Carbon Sequestration Credits
  • McGuireWoods LLP
  • USA
  • July 11 2018

The recent enactment of the Bipartisan Budget Act of 2018 extended and significantly expanded the existing tax credit for carbon sequestration under


Education Tax Credits
  • Dickinson Wright
  • USA
  • July 9 2018

If you have a son or daughter who is or will be pursuing a college degree, you may wish to keep in mind the possibility of taking advantage of two


Significant News for Third Sector Organizations (NPO’s) - Direct Saving of Millions Following a Dramatic Reduction in the Regulatory and Bureaucratic Burden
  • Barnea
  • Israel
  • July 5 2018

Israeli NPOs (‘Amutot’) and public-benefit companies (PBCs) tend to interface regularly with three government authorities: the Corporations Authority


IRS Releases New Guidance Regarding the “Beginning of Construction” Requirements for Energy Investment Tax Credits
  • Paul Hastings LLP
  • USA
  • July 3 2018

On June 22, 2018, the IRS issued Notice 2018-59 to clarify the beginning of construction requirements for both the Physical Work Test and the Safe


Tax Reform Insight: New Foreign Tax Credit Rules May Warrant Restructuring Foreign Branches
  • McDermott Will & Emery
  • USA
  • June 27 2018

The 2017 Tax Act added a separate foreign tax credit limitation category, or basket, for income earned in a foreign branch. As a result, certain US


IRS Issues Investment Tax Credit Guidance for Solar Projects
  • Pierce Atwood LLP
  • USA
  • June 26 2018

On Friday, June 22, 2018, the Internal Revenue Service issued guidance clarifying when construction commences for purposes of qualifying for the


IRS Issues Beginning of Construction Rules for Purposes of the Investment Tax Credit under Section 48 of the Internal Revenue Code
  • Hunton Andrews Kurth LLP
  • USA
  • June 26 2018

On June 22, 2018, the Internal Revenue Service (the "IRS") issued Notice 2018-59 (the "Notice"), which provides guidelines and a safe harbor for


Further Efforts to Repeal and Replace
  • Mintz Levin
  • USA
  • June 20 2018

On June 19, the Health Policy Consensus Group, which is a group led by former Sen. Rick Santorum (R-PA) and composed of several conservative think


Are You Getting All of Your Brownfields Tax Credits?
  • Goulston & Storrs PC
  • USA
  • June 19 2018

While Massachusetts first created a Brownfields tax credit in 1998 to encourage the redevelopment of Brownfields sites, until recently, this very


State Death Tax Chart - June 2018
  • McGuireWoods LLP
  • USA
  • June 18 2018

This chart is maintained for the McGuireWoods LLP Website and is updated regularly. Anycomments on the chart or new developments that should be