- Overview of federal income tax credits
Here Comes the Sun: Keep the Sunscreen Handy When Dealing with IRA Credits
To fuel the market for IRA credits, proposed Treasury regulations provide that the purchaser will not recognize gain on its use of the credit for federal income tax purposes (which is not
A Trap for the Unwary Purchaser of an IRA Credit
Reprinted from Tax Notes State, April 15, 2024
To incentivize investment in clean or renewable energy, the Inflation Reduction Act of 2022 (IRA) created — and in some cases improved on existing — federal income tax credits availablemto investors in eligible clean or renewable energy projects. Some of these credits are popular, at least