On January 10, the US Treasury Department (Treasury) and the US Internal Revenue Service (IRS) released proposed regulations under Section 45W of the US Internal Revenue Code of 1986, as amended (the Code), which provides a...more
The Inflation Reduction Act of 2022 provides for the transferability of certain renewable energy tax credits, including the investment tax credit (ITC). Although transferability deal volume has certainly increased in the last...more
Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more
7/19/2023
/ Acquisitions ,
Affirmative Action ,
Cryptocurrency ,
Diversity and Inclusion Standards (D&I) ,
Employer Liability Issues ,
Employment Policies ,
Energy Tax Incentives ,
Environmental Social & Governance (ESG) ,
EU ,
Greenwashing ,
Inflation Reduction Act (IRA) ,
Mergers ,
SCOTUS ,
Students for Fair Admissions v Harvard College ,
Students for Fair Admissions v University of North Carolina ,
Supply Chain ,
Sustainability ,
UK
The Inflation Reduction Act of 2022 provides for the transferability of certain renewable energy tax credits, including the investment tax credit (ITC). As preliminary additional guidance was just recently released by the...more
On March 31, the Treasury Department and the Internal Revenue Service (IRS) released proposed regulations under Section 30D of the Internal Revenue Code (Code), focusing primarily on the critical mineral and battery component...more
The Inflation Reduction Act of 2022, Public Law 117-169, created three new electric vehicle (EV) tax credits -
- the clean vehicle tax credit (Section 30D) for consumers;
- the commercial clean vehicle tax credit...more