The major topics covered in this course include:
- Inflation Reduction Act of 2022
- The new 15** corporate AMT
- Electric Vehicle Credits
- Clean Commercial Vehicle Credits
- 1** tax on the repurchase of corporate stock
- Excess Business Losses
- Clean Energy Tax Credits
- Energy Efficient Home Improvement Credit
- Energy Efficient Commercial Buildings Deduction (Section 179D)
- New Credits
- Research Credits for Small Businesses
- Excise Taxes on Fossil Fuels
- Green Property Depreciation
- Additional Funding for the IRS
- Transfers of certain credits to an unrelated transferee
- Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022