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Articles by Jon Neal
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Hi all - I need to find a developer/investor in West Palm Beach/ South Florida area. Have 5 lots for sale - GREAT teardown lots up to 12ksqft! Anyone know of any?
Year-End Planning: Tax Credit Sales for Taxpayers With California SALT Nexus | JD Supra
On Oct. 1, 2025, Gov. Gavin Newsom signed into effect California S.B. 302, which excludes tax credit monetization transactions from the California income tax for taxable years beginning Jan. 1, 2026, and before Jan. 1, 2031.
One Big Beautiful Bill Act Provides Expanded Tax Benefit Opportunities for Qualified Small Business Stock Investors | JD Supra
The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, made a number of changes to the Internal Revenue Code of 1986, as amended (the Code), including certain notable changes to the provisions of Code Section 1202 for “qualified small business stock” (QSBS). As described in more detail below, Section 1202, as updated by the OBBBA, provides new and expanded opportunities for investors and small business owners to avail of QSBS benefits.
Tax Bill Enacted on July 4, 2025 Contains Scaled-back Renewable Energy Provisions | JD Supra
On July 4, 2025, President Donald Trump signed the One Big, Beautiful Bill Act into law, which scales back renewable energy tax provisions. The final bill did, however, contain more favorable renewable energy tax provisions compared to earlier versions of the bill. The bill as enacted contains a placed-in-service deadline for solar and wind projects of Dec.31, 2027, but only to the extent that they do not begin construction for tax purposes prior to July 4, 2026.
IRS Issues New Safe Harbor for 10% Domestic Content Bonus | JD Supra
On May 17, 2024, the IRS released Notice 2024-41, which provides new safe harbors for determining certain energy projects’ qualification for the 10% domestic content bonus under the production tax credit (PTC) and investment tax credit (ITC).
IRS Refreshes and Codifies Energy Property Tax Credit Guidance in Proposed Section 48 Regulations | JD Supra
On Nov. 17, 2023, the IRS and Treasury Department released a series of proposed regulations for the Section 48 investment tax credit (ITC) that the energy market has anticipated for nearly a decade.
IRS Halts ERC Claims Processing Amid Surge of Questionable Submissions | JD Supra
The Internal Revenue Service announced on Sept. 14, 2023, an immediate moratorium on the processing of Employee Retention Credit (ERC) claims that is anticipated to last at least through the end of the year.
IRS Proposes Prevailing Wage and Apprenticeship Regulations | JD Supra
On Aug. 29, 2023, the U.S. Department of the Treasury and the IRS released comprehensive proposed regulations adding clarity to the prevailing wage and apprenticeship (PWA) prerequisites associated with eligibility for full-value clean energy tax credits under the Inflation Reduction Act (IRA). In addition, the IRS released summary guidance on these rules as a set of FAQs and in new Publication 5855.
IRS Issues Guidance for Direct Payments of Energy Tax Credits | JD Supra
The Inflation Reduction Act of 2022 created new opportunities both in renewed and brand-new energy tax credits. It also offered new methods through which these credits can be claimed, as a Section 6417 direct payment to eligible tax-exempt entities (Direct Pay) or through a section 6418 transfer of a credit from one taxpayer to another for cash payments (Transfer).
IRS Issues Guidance Transferability Energy Tax Credits | JD Supra
The Inflation Reduction Act of 2022 created new opportunities both in renewed and brand-new energy tax credits. It also offered new methods through which these credits can be claimed, as a Section 6417 direct payment to eligible tax-exempt entities (Direct Pay) or through a section 6418 transfer of a credit from one taxpayer to another for cash payments (Transfer).
Energy Credits — Treasury, IRS Promise Direct Pay and Transferability Registry and Guidance | JD Supra
Direct pay and transferability for energy tax credits have been available since Jan. 1, 2023, but credit transactions using these provisions have been slow to materialize due to lack of Treasury or IRS guidance. On March 22, 2023, official Treasury Department remarks by Asst. Secretary for Tax Policy Lily Batchelder offered insights into that future guidance.
IRS Issues Guidance for Energy Tax Credits in Low-Income Communities – Notice 2023-17 | JD Supra
The Inflation Reduction Act of 2022 (IRA) created several new tax incentives to encourage developing clean energy projects that would benefit underserved communities and individuals. Among these incentives, Congress included generous adders to the Section 48 investment tax credit (ITC) for qualified solar and wind facilities deployed in specified low-income communities or residential developments (low-income community benefit adders).
Treasury Proposes Guidance to Minimize Tax Consequences of LIBOR Phase-Out | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
2019 Tax Credit Inflation Adjustment Factor: 2.5 Cents per kWh for Wind Facilities | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Beginning Construction Continuity Safe Harbor Extended for National Security Concerns | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Treasury Releases Second Round of Proposed Regulations to Encourage Investment in Opportunity Zones | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Key Takeaways From the BEAT Proposed Regulations | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Opportunity Zone Proposed Regulations Move Investors and Funds Forward | JD Supra
JD Supra Privacy Policy Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
IRS Provides Solar ITC Guidance on the Begin-Construction Requirement | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
New Opportunities Follow Expansion of Section 45Q Carbon Sequestration Credits | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
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