Archive for January, 2024

IRS releases guidance on PIN requirement for energy efficiency home improvement credit

The IRS intends to release proposed regulations on the PIN requirement for the energy efficiency home improvement credit under section 25C.

Remote workforces are complicating state tax nexus and withholding

As businesses increase the use of remote workforces, nexus and withholding determinations can greatly complicate state tax compliance.

Tax framework agreement sets direction for potential business and individual tax relief

Section 174 expensing, a return to EBITDA for section 163(j), an extension of 100% bonus depreciation and disaster relief paid for by ending Employee Retention Credits (ERC)