IRA Energy Credits, Part 1: History and Early Guidance
10/20/23 • 31 min
In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far.
Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:
- The New Excise Tax on Corporate Stock Buybacks
- U.S. Tax Provisions Driving the Fight Against Climate Change
- $80 Billion in New Funding: What’s Next for the IRS?
- Analyzing the Corporate Alternative Minimum Tax
For additional coverage, read these articles in Tax Notes:
- Analysis: Apprentices and Emergency Repairs
- Analysis: For U.S. Territories, IRA Credits Remain a Complicated Question
- Analysis: Proposed Labor Requirement Regs Contain Few Surprises
Follow us on Twitter:
**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far.
Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:
- The New Excise Tax on Corporate Stock Buybacks
- U.S. Tax Provisions Driving the Fight Against Climate Change
- $80 Billion in New Funding: What’s Next for the IRS?
- Analyzing the Corporate Alternative Minimum Tax
For additional coverage, read these articles in Tax Notes:
- Analysis: Apprentices and Emergency Repairs
- Analysis: For U.S. Territories, IRA Credits Remain a Complicated Question
- Analysis: Proposed Labor Requirement Regs Contain Few Surprises
Follow us on Twitter:
**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
Previous Episode
The EU's Latest Plan to Simplify Corporate Taxation
Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation.
For additional coverage, read these articles in Tax Notes:
- Analysis: BEFIT for Europe: Must We Do This Again?
- Global Developments Both Helped and Constrained EU’s BEFIT
- European Commission Draws Lessons From Past Failures With BEFIT
- BEFIT to Apply to Pillar 2 Groups, Align Transfer Pricing Rules
- EU Businesses Want More Involvement in BEFIT Preparations
Follow us on Twitter:
- Elodie Lamer: @ElodieLamer
- David Stewart: @TaxStew
- Tax Notes: @TaxNotes
**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
Next Episode
IRA Energy Credits, Part 2: Proposed Regs and What’s Next
In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations.
Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance
For additional coverage, read these articles in Tax Notes:
- Grouping Rule Could Be Added to Clean Energy Prefiling Process
- Energy Department Opens Portal for Low-Income Bonus Energy Credit
- Analysis: Apprentices and Emergency Repairs
- Analysis: For U.S. Territories, IRA Credits Remain a Complicated Question
- Analysis: Proposed Labor Requirement Regs Contain Few Surprises
In our “Editors’ Corner” segment, Michael Semes, professor of practice in the graduate tax program at the Charles Widger School of Law at Villanova University and of counsel at BakerHostetler, chats about his coauthored Tax Notes piece, “ADP Certiorari Denial Increases SaaS Uncertainty.”
Follow us on Twitter:
**
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
Tax Notes Talk - IRA Energy Credits, Part 1: History and Early Guidance
Transcript
This transcript has been edited for length and clarity.
David D. Stewart: Welcome to the podcast. I'm David Stewart, editor in chief of Tax Notes Today International. This week: energy boost, part 1.
When the Inflation Reduction Act was signed into law in August of 2022, it brought changes to taxes and credits across the board. Now, we've taken a close look at some of those changes, like the corporate AMT (alternative minimum tax), IRS funding, an
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