Sarah Brodie

Morgan Lewis

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'One Big Beautiful Bill Act' Tax Provisions: A First-Take Comparison of the House and the Final Senate Versions

The tax proposal originally offered by the US House of Representatives and the final version of the comprehensive budget reconciliation bill, the One Big Beautiful Bill Act, as developed in the Senate, contain some key...more

7/7/2025 / Budget Reconciliation , Clean Energy , Investment Tax Credits , New Legislation , Production Tax Credit , Proposed Legislation , Renewable Energy , Tax Credits , Tax Reform

One Big Beautiful Bill Act Tax Proposals: Select Highlights and Implications

The US House of Representatives on May 22, 2025 passed the One Big Beautiful Bill Act (the Act), which includes a tax package that would extend certain provisions of the 2017 Tax Cuts and Jobs Act set to expire at the end of...more

6/16/2025 / Clean Energy , Energy Policy , Energy Sector , Inflation Reduction Act (IRA) , Investment Funds , Proposed Legislation , Renewable Energy , Tax Credits , Tax Planning , Tax Reform

Treasury and IRS Release Notice 2015-54: Potential Impact on Domestic and Foreign Partnerships

The principal effect of the rules would be to turn virtually any contribution of appreciated property by a US person to a section 721(c) partnership into a taxable gain recognition event. On August 6, the US Treasury...more

8/13/2015 / Controlled Foreign Corporations , Corporate Taxes , Foreign Entities , IRS , Partnerships , Proposed Regulation , U.S. Treasury

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