- Property Tax Credit: The Proposal would
New Rule on Clean Energy Tax Credits Direct Pay Could Benefit Public Universities and Public Schools
The Inflation Reduction Act of 2022 (the “IRA”) made several changes to the tax laws allowing owners to transfer certain manufacturing investment, clean energy investment and production tax credits to unrelated third parties or to elect for direct payment in lieu of the tax credit, if certain requirements are met. Direct payment now allows certain
IRS Launches the Pre-filing Registration Tool for the Inflation Reduction Act of 2022 and CHIPS Act of 2022
The Inflation Reduction Act of 2022 (the “IRA”) made several changes to the tax laws allowing owners to transfer certain manufacturing investment, clean energy investment and production tax credits to unrelated third parties or to elect for direct payment in lieu of the tax credit, if certain requirements are met. Among the various requirements set forth in