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Last Call: Public Comments on Inflation Reduction Act Clean Energy Tax Incentives Are Requested By November 4
November 3, 2022 | Alert | By Gregg M. Benson, Xandy Walsh
On October, 5, 2022, the U.S. Department of Treasury and Internal Revenue Service published six Notices requesting public comments by November 4, 2022 on certain of the clean energy tax incentives included in the Inflation Reduction Act of 2022. However, the IRS and Treasury will consider written comments received after November 4 that do not delay the relevant guidance. Input from industry stakeholders is important to help inform next steps for the IRS and Treasury and shape how these clean energy tax incentives are accessed in practice.
New IRS Guidance Provides Clarification and Simplified Procedures for S Corporations, Including LLCs, to Address Common Missteps
October 24, 2022 | Alert | By Timothy J. Santoli, David Salamon
Read about new guidance from the IRS, Revenue Procedure 2022-19, which describes simplified procedures that allow S corporations to resolve frequently encountered missteps, often without requesting a time-consuming and costly private letter ruling.
Energy & Sustainability Legal Feature — Recently Announced Clean Hydrogen Hub Program Funding
October 13, 2022 | Article | By Garrett Galvin, Alana D. Agron
Read about the Biden-Harris administration’s announcement of $7 billion in funding to create regional clean hydrogen hubs (“H2Hubs”)
Webinar: The Inflation Reduction Act - Are You Ready?
August 19, 2022 | Webinar | By Anne S. Levin-Nussbaum, R. Neal Martin
In this webinar, Anne Levin-Nussbaum, a Member in our Energy & Sustainability and Tax Practices and her colleagues at ML Strategies discuss the energy tax provisions, review the Act’s new direct funding opportunities and offer insights regarding the implementation of such funding programs.
The Inflation Reduction Act is Now Law: What Does it Mean for the Clean Energy Sector?
August 18, 2022 | Blog | By R. Neal Martin, Thomas R. Burton, III
When President Biden’s signature Build Back Better Act faltered last year, many viewed the effort to be a failure. However, negotiations continued before Senate Majority Leader Chuck Schumer (D-NY) and Sen. Joe Manchin (D-WV) announced the package in late July. Nearly half of the $737 billion in revenue will be invested in clean energy and includes many direct funding opportunities in the form of grants, loans, and rebates focused on climate, energy, and energy efficiency.
Update: President Biden Signs Historic Legislation Providing Expansive Clean Energy Tax Incentives
August 17, 2022 | Blog
Read about the Inflation Reduction Act of 2022 enacted August 16, 2022, which extends and expands existing tax credits and adds several new energy tax credits to encourage the production of electricity using clean energy and the reduction of carbon emissions.
Summary of Important Tax Provisions Included in the Recently Announced Inflation Reduction Act of 2022
August 1, 2022 | Alert | By Gregg M. Benson, David Salamon
Read Mintz’s summary of important tax provisions included in the recently announced Inflation Reduction Act of 2022. If it is signed into law, the Act will establish a 15% corporate minimum tax; modify the carried interest rule; and expand, extend, and add new energy tax credits.
House Democrats Weigh Major Tax Changes for Businesses, Funds, and Individuals
October 12, 2021 | Alert | By Gregg M. Benson, Anthony DeMaio
Highlights of the Section 45Q Final Regulations
January 29, 2021 | Blog
IRS Issues Final Regulations on Taxation of Carried Interest Under Section 1061
January 13, 2021 | Alert | By David Salamon
Renewables Tax Extenders Passed by Congress
December 22, 2020 | Blog
Final Section 529A ABLE Plan Regulations Are Well-Intended But Will Require Further Clarification
October 12, 2020 | Blog
Trends in COVID-Era Renewables Tax Credit Proposals
August 21, 2020 | Blog
IRS Issues Proposed Regulations on Taxation of Carried Interest Under Section 1061
August 12, 2020 | Alert | By David Salamon
IRS Issues Proposed Regulations on Section 1031 Like-Kind Exchanges
June 22, 2020 | Alert | By David Salamon
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