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- Title
Finally! IRS Issues Guidance on Domestic Content IRA Tax Credit "Adder".
- Authors
August, Casey S.; Andrews, Andreas N.; Hilferty, Katelyn N.; Sanders, M. Jared
- Abstract
The 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 Inflation 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.
- Subjects
TAX credits; UNITED States. Internal Revenue Service; INCOME tax; IRON; MANUFACTURED products; INDEPENDENT contractors
- Publication
Journal of Taxation of Investments, 2023, Vol 40, Issue 4, p3
- ISSN
0747-9115
- Publication type
Article