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Impact of the One Big Beautiful Bill Act on Inflation Reduction Act Incentives

On July 4, 2025, President Trump signed into law “An Act to provide for reconciliation pursuant to title II of H. Con. Re. 14” (commonly known as the One Big Beautiful Bill Act (the “Act”)). On July 7, President Trump...more

Proposed regulations provide guidance regarding certain aspects of spinoffs and reorganizations

On January 13, 2025, the U.S. Treasury Department (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued proposed regulations (REG-112261-23 and REG-112261-24) adding and amending parts of the regulations...more

Covid-19 Coronavirus: U.S. CARES Act

The Potential Tax Impact of the U.S. CARES Act - On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was signed into law, providing economic relief to businesses and individuals...more

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