The IRS and the Treasury Department have released guidance on how buyers can transfer clean vehicle credits to dealers at the time of purchase.
The IRS and Treasury released proposed regulations with respect to prevailing wage and apprenticeship requirements for clean energy tax incentives.
Treasury and the IRS have released final regulations and a revenue procedure providing guidance on program under section 48(e).
Tax changes in the Inflation Reduction Act could affect middle market businesses despite targeting large corporations and high-income individuals.