Incentive Insider
Holland KingLegal commentary on the latest news in the world of federal and state tax credits.
| Platform |  | Pricing | Freemium | Publishes | Weekly |
|---|---|---|---|---|---|
| Issues | 76 | Subscribers | Read | hollandking.substack.com |
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Latest Issues
Recent posts by this newsletter. Browse the email archive.
174 Is Here To Stay
The One Big Beautiful Bill Act (OBBBA) fixed the issues with 174, right? Well, not quite. Yes, the OBBBA provides for immediate deductions of research expenses going forward; there are scenarios in which the transition from 174 to 174A can ...
The Value of History
This week’s issue is going to be a bit different. A Tax Court case was appealed to the 6th Circuit, which issued an opinion. The item at issue was the conservation easement claimed by the taxpayer. While there is a lot to discuss about why ...
Bankruptcy Court is unimpressed by ERC claim
A recent bankruptcy court tried its hand at evaluating ERC claims for a construction company in North Carolina. Ultimately, the Court rejected the claims on summary judgment, handing the government a win and a potential template for future ...
IRS is still talking about the Employee Retention Credit
The IRS released a new set of Frequently Asked Questions for the Employee Retention Credit addressing the changes made to the program by the One Big Beautiful Bill Act. While not at all comprehensive, this new guidance does provide some cru...
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Authors
The writers behind this newsletter.
Tax Attorney in Atlanta, GA
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