Finally! IRS issues guidance on domestic content IRA tax credit "adder" / Casey S. August, Andreas N. Andrews, Katelyn N. Hilferty and M. Jared Sanders
Resumen.
he Internal Revenue Service and U.S. Department of the Treasury released Notice 2023-38 on May 12, 2023, which establishes rules for testing an applicable “green” energy facility’s eligibility for a bonus federal income tax credit amount, as enacted under the Infl ation Reduction Act of 2022, attributable to the steel, iron, or manufactured product that is a component of such facility being produced in the United States.
ENERGÍAS RENOVABLES
VIVIENDA
IMPUESTOS
INCENTIVOS FISCALES
GASTOS FISCALES
ESTADOS UNIDOS
August, Casey S.
Journal of Taxation of Investments 0747-9115 v. 40, n. 4, Summer 2023, p. 3-13