Insights & Resources

Many third-party promoters of the Employee Retention Credit (ERC) ignore a crucial qualifier within the partial shut-down safe harbor: The “more than nominal” test.

Avoiding ERC Scams begins with understanding the partial shut-down safe harbor and other complexities within ERC qualifications.

Employee Retention Credit (ERC) scams attempt to lure businesses into applying for the ERC when they do not qualify, even under its expanded eligibility.

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

On June 14, Treasury and the IRS released much anticipated guidance on the transfer of certain credits in the form of proposed regulations.

The IRS issued additional detailed guidance via Notice 2023-44 for the Qualifying Advanced Energy Project Credit Allocation Program. Learn more.

The IRS released guidance on the prevailing wage & apprenticeship requirements for increasing the amount of many IRA credits and the deduction under IRC § 179D.

The IRS has issued Notice 2023-38 providing guidance on the domestic content requirements. Learn more about the specific requirements for a taxpayer.

Weaver is closely following the IRS and Treasury Department’s activities to issue further guidance on IRA clean energy credits and incentives.

The new credit transfer provision in the Inflation Reduction Act could provide a new opportunity for REITs to invest in properties with solar facilities.

A provision in the Inflation Reduction Act of 2022 permits the transfer of renewable energy tax credits to an unrelated party in exchange for cash.