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Incentive Insider

Holland King

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


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Latest Issues

Recent posts by this newsletter. Browse the email archive.

Fuel Production Tax Credit Registration

The clean fuel production credit registration process received some attention from the IRS. In a recent notice (Notice 2024-49), the IRS provided guidance on how taxpayers can register for the credit. This is welcomed news for eligible taxp...

14 days ago

Employees - statutory or common law?

Who gets the tax credit? For most credits, this question will come up eventually. In the research credit, it becomes a question of who is performing the research. With energy credits, it is generally a question of who owns the property. For...

20 days ago

Did the IRS guidance on ERC violate the law?

Exploring whether the IRS complied with the Administrative Procedures Act

a month ago

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The writers behind this newsletter.

  • Holland King

    Tax Attorney in Atlanta, GA

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