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New guidance released on clean energy credit labor requirements

New guidance released on clean energy credit labor requirements

The IRS and Treasury released proposed regulations with respect to prevailing wage and apprenticeship requirements for clean energy tax incentives.
FASB votes to simplify accounting for common control leases

FASB votes to simplify accounting for common control leases

For common control leases, the FASB is drafting amendments to simplify determining whether a lease exists, the classification of the lease, and accounting for leasehold improvements.