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IRS Kicks Off 2024 Allocation Round of Qualifying Advanced Energy Project Credit Program

The Treasury Department and the IRS issued Notice 2024-36 to announce that the second allocation round of the qualifying advanced energy project credit program under Section 48C(e) will commence no later than Tuesday, May 28,...more

Treasury and IRS Release Proposed Regulations on IRA’s Prevailing Wage and Apprenticeship Requirements

The U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) have issued proposed regulations interpreting the Inflation Reduction Act’s (IRA) prevailing wage and apprenticeship requirements (Labor...more

Labor Impacts of IRS’ Initial Guidance on Prevailing Wage and Apprenticeship Requirements for Energy Projects

On November 30, 2022, the Internal Revenue Service (IRS) published Notice 2022-61 (the Notice), providing initial guidance on the prevailing wage and apprenticeship requirements applicable to certain provisions of the...more

IRS Issues Guidance on IRA Tax Credit Labor Requirements; Starts Clock for Compliance

The Internal Revenue Service (IRS) issued guidance on the prevailing wage and apprenticeship requirements under the Inflation Reduction Act (IRA) by publishing Notice 2022-61 (the Notice) in the federal register today....more

IRS Notice 2020-32: Payment of Expenses That Result In PPP Loan Forgiveness Are Not Deductible

As we have previously discussed, the CARES Act created the Paycheck Protection Program, pursuant to which employers may be able to obtain loans (“PPP loans”) to help cover business expenses during the COVID-19 pandemic. Under...more

IRS Releases FAQs Clarifying CARES Act Payroll Tax Deferral Provisions

On April 10, 2020, the Internal Revenue Service (“IRS”) released frequently asked questions (FAQs) to address specific issues relating to the deferral of the employer portion of Social Security taxes under the Coronavirus...more

Treasury Report Recommends Increased Audits of Cannabis Companies and Highlights Potential Section 280E Relief

On March 30th, the Treasury Inspector General for Tax Administration (“TIGTA”) released a report which concluded, based on its estimates, that the IRS could have collected significant additional tax revenue from cannabis...more

The CARES Act: Tax Relief Provisions

On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), the third and by far the largest stimulus package passed by Congress to respond to the COVID-19 outbreak. As discussed...more

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