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The Internal Revenue Service (IRS) has published final regulations for the Direct Pay of tax credits. Under the direct pay provisions of the Inflation Reduction Act, tax-exempt and governmental entities that do not owe Federal income taxes will be able to receive a payment equal to the full value...
The U.S. Department of the Treasury, U.S. Department of Energy, and the Internal Revenue Service announced that applications are open for the Low-Income Communities Bonus Credit Program. These 48e credits can provide a bonus of up to 20 percentage points for any of...