Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
On August 4, 2025, the Internal Revenue Service (IRS) published a notice of determinations that modifies the list of taxable substances to include the following 21 substances: polyphenylene sulfide, cellulose acetate (degree...more
Ten trade associations sent an April 23rd letter to the Internal Revenue Service (“IRS”) addressing an issue regarding the Superfund excise taxes imposed on certain chemicals and imported substances. ...more
Last month, the IRS published Notice 2021-66, issued in response to the Infrastructure Investment and Jobs Act’s (Jobs Act) reinstatement of the previously expired “Superfund Tax”—an excise tax imposed on manufacturers,...more