News & Analysis as of August 18, 2025

Proposed Rules

+ Follow

A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

The Roth Mandate Mess: AICPA Asks for Clarity on SECURE 2.0 Catch-Up Contributions

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 8/11/2025

When Congress passes sweeping retirement legislation, the details often come later—and those details usually come in the form of regulatory spaghetti that plan sponsors and administrators are left to untangle. Case in point:...more

[Webinar] Investing in Carbon Capture, Use and Storage Based on Tax Credits - July 9th, 2:00 pm - 3:00 pm CT

Vinson & Elkins LLP on 7/6/2020

After two decades and $4.5 billion of government investment, the Carbon Capture Use and Storage (CCUS) opportunity is at-hand in the United States with the proposed rules being issued by the IRS at the beginning of June, 2020...more

Six Takeaways: Utilization and Structuring For Section 45Q Carbon Capture Credits

McDermott Will & Schulte on 6/16/2020

The Treasury Department and IRS recently published proposed regulations implementing the Section 45Q carbon capture and sequestration credit. The regulations clarify some questions about the credit, though many questions...more

[Webinar] Utilization and Structuring For Section 45Q Carbon Capture Credits - June 11th, 12:30 pm EST

McDermott Will & Schulte on 6/9/2020

The Internal Revenue Service (IRS) has released a long-awaited proposed rule to implement section 45Q of the Internal Revenue Code, the statutory provision that creates a tax credit for capturing and sequestering carbon...more

What’s in the Cloud? Proposed IRS Rules for Digital and Cloud Transactions

Snell & Wilmer on 2/21/2020

The long wait is over – the Internal Revenue Service (IRS) has finally issued proposed regulations (the Cloud Regulations) addressing the tax treatment of cloud transactions. Until now, there was no guidance specifically...more

5 Results

View per page