Lauren Libby

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Will Treasury Adopt the Same Interpretation of “Foreign Entity of Concern” for both the Section 48D Credit under the CHIPS Act and the Section 30D Credit under the Inflation Reduction Act?

Mar 28, 2023 | lexblog.com | W. Andrew Jack |Jamin Koo |Daniel Levine |Lauren Libby

BackgroundLater this week the Department of the Treasury is expected to release guidance on the Inflation Reduction Act (IRA)’s EV tax credit under section 30D of the Internal Revenue Code.

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