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Incentive Insider

Holland King

Legal commentary on the latest news in the world of federal and state tax credits.

Platform
Substack
PricingFreemiumPublishesWeekly
Issues70SubscribersRead hollandking.substack.com

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Latest Issues

Recent posts by this newsletter. Browse the email archive.

When Passive Activity Rules

Passive activity rules can be a powerful weapon for the IRS, as one couple recently found out. In a court case that involved fraud, criminal charges, energy tax credits, and back-dating agreements, the IRS used the passive activity rules to...

3 months ago
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Beginning of Construction - The new definition

In response to Executive Order 14315, the IRS released Notice 2025-42 to properly enforce the credit termination date for wind and solar facilities. This Notice changes how the beginning of construction is determined for wind and solar faci...

3 months ago
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Audits are changing

A recent announcement by the IRS will change how the audit process will progress. These changes are nominally part of an effort to help speed up the audit process, and remove the Acknowledgement of Facts Information Document Request, attemp...

4 months ago
0
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The cost of (ERC) litigation

Not hidden, but may still be a surprise

4 months ago
0
0
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Authors

The writers behind this newsletter.

  • Holland King

    Tax Attorney in Atlanta, GA

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