Feature Article 
2023 Energy Credits Updates and Planning
Changes made in the Inflation Reduction Act (IRA) of 2022 have created new planning opportunities for tax professionals and their clients. As enrolled agents (EAs), we need to be aware of these changes in order to better s... Patrick Knightly, EA
Winter 2023,
Feature Article,
ENERGY STAR®, §25C, International Energy Conservation Code, residential clean energy credit, IECC, §25D, Form 8908, Form 3800, s corporation, Form 5695, Schedule K, IRA, retirement savings contribution credit, Form 8978, elderly, child tax credit, disabled, adjusted gross income, mortgage interest credit, AGI, first-time homebuyers’ credit, Inflation Reduction Act
Feature Article
Tax Credit Bonanza: Benefits in the Inflation Reduction Act
The Inflation Reduction Act (IRA) of 2022 uses dozens of tax credits to move the United States towards energy efficiency and clean energy development. Five of these credits will be essential to know for client tax planning and advi... Thomas Gorczynski, EA, USTCP
Jan/Feb 2023,
Feature Article,
residential clean energy credit, second generation biofuel credit, Clean Air Act, §25D, sustainable aviation fuel credit, §30B(b)(3), §48E, IRA, clean hydrogen production credit, §30D(d)(1)), §45Z, modified adjusted gross income, manufacturer’s suggested retail price, §45Y, MAGI, MSRP, clean fuel production credit, electric vehicle, §25E, clean electricity investment credit, Inflation Reduction Act, §38, clean electricity production credit, §45W, renewable electricity production credit, §30D, §4053(8), energy investment credit, Notice 2016-51, §25C, carbon oxide sequestration credit, clean vehicle credit