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Eyes on Energy Tax Update: First Quarter 2023

Eyes on Energy Tax Update is a regular publication of the Holland & Knight Energy Tax Team that provides highlights of important energy tax developments. ...more

Treasury Department, IRS Release Clean Vehicle Tax Guidance

The U.S. Department of the Treasury and IRS have released several pieces of guidance regarding the tax incentives for clean vehicles provided under Sections 30D (new clean vehicle credit), 25E (previously owned vehicle...more

IRS Energy Community Bonus Guidance Provides Welcome Clarity

After much anticipation, the Internal Revenue Service (IRS) released guidance regarding the energy community bonus credit under Sections 45, 48, 45Y and 48E, which also is applicable for purposes of Section 48C. The guidance...more

Holland & Knight's China Practice Newsletter: March-April 2023

Holland & Knight invites you to read our China Practice Newsletter, in which our authors discuss pertinent Sino-American topics. ...more

Treasury Department Releases Section 48C Guidance with Billions in Tax Credits Up for Grabs

Reinstated by the Inflation Reduction Act of 2022 (IRA), Section 48C of the Internal Revenue Code provides $10 billion in credits for qualifying advanced energy projects, $4 billion of which must be allocated projects located...more

A Lighthearted Look at "Notable" Quotes from In re Grand Jury Oral Arguments

The U.S. Supreme Court heard oral arguments on Jan. 9, 2023, in the In re Grand Jury case. Despite the nondescript title, the stakes in the case are stratospheric for the future of the attorney-client privilege....more

R&D Considerations in the Time of Non-Deductibility

The close of 2022 means family gatherings, holiday fun and one step closer to the end of research and development (R&D) expense current deductibility. Prior to the Tax Cuts and Jobs Act (TCJA), Internal Revenue Code Section...more

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