On December 31, 2020, the IRS issued Notice 2021-5, which provides relief for the impact of delays on qualified facilities and energy property projects being constructed offshore or on federal land with respect to the...more
On December 21, the House and Senate passed H.R. 133, the “Consolidated Appropriations Act, 2021,” with overwhelming support. A video posted on December 22 on Twitter cast doubt on whether the president will sign the bill....more