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Tax Credit Programs Lay the Foundation for Biden Infrastructure Initiative

President Biden has introduced a $2 trillion infrastructure plan that proposes a wide range of tax credits to incentivize investment in affordable housing, community development, and clean energy. Recently, President Biden...more

Final Section 45Q Regulations Make Carbon Capture Deals Easier

On January 6, 2021, the U.S. Treasury Department and the Internal Revenue Service ("IRS") issued much anticipated final regulations with respect to Section 45Q of the Internal Revenue Code. As explained below, the regulations...more

JONES DAY TALKSĀ®: Tax Credits: The Original ESG Investment? [Audio]

Long before ESG caught the attention of corporate boardrooms, Wall Street, and the investing public, socially responsible investing thrived in the form of tax credit investments, often in the form of incentives implemented by...more

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