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Crux + Vinson & Elkins: Tax Credit Transfers 101: A Guide to the Essential Steps

Much has been written about the benefits of tax credit transfers following the passage of the Inflation Reduction Act (IRA), but questions remain as to how to actually effectuate a transfer. This how-to guide provides market...more

Charging Forward: Proposed Regulations Issued for EV Charging & Alternative Fuel Refueling Property

On September 18, 2024, the Department of Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) (1) issued proposed regulations (the “Proposed Regulations”) providing guidance to taxpayers on the Alternative...more

Final Direct Pay Regulations Released

On March 5, 2024, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations (the “Final Direct Pay Regulations”) regarding the direct pay election for certain tax...more

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