Insights & Resources

A summary of changes to R&E expenditure tax treatment in the proposed Tax Relief for American Families and Workers Act of 2024.

The Internal Revenue Service released interim guidance to clarify the application of IRC Section 174 after the amendments made by the Tax Cuts and Jobs Act (TCJA).

Cutting edge industries that rely on research and development are among those hardest hit by an unintended consequence of this provision of the 2017 TCJA.

Proposed Treasury regulations offer guidance on transferring IRA green credits with significant limitations on how credits will be treated for certain taxpayers.

The law, which takes effect Sept. 1, 2023, offers greater clarity for Bitcoin mining companies that use stranded and flared natural gas to power their operations.

Those applying for the Qualifying Advanced Energy Project Credit must use the DOE eXCHANGE portal. It is now open for business. Contact Weaver if you have questions.

A new post by Weaver highlights key tax law changes around golden parachute payments to executives. Learn more about how Section 280G may affect transactions.

Weaver highlights two significant business deductions that have changed for 2023: business meals and standard mileage rates.

IRC Section 1202 allows taxpayers to exclude from federal income tax capital gains from the sale or exchange of Qualified Small Business Stock.

New guidance released by the IRS has taxpayers facing the mandatory method change for specified R&E expenditures under IRC Section 174.

By offsetting payroll taxes, the R&D tax credit can be an immediate source of cash for tech companies and others that qualify.

The Inflation Reduction Act of 2022, includes a number of the renewable energy tax provisions originally contained in the Build Back Better Act.