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Jenn Riggle

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Clean Electricity Reg Commenters Want 80/20 Rule Tweaks

Clean electricity stakeholders told the IRS at a reg hearing this week that clarifications are needed before final regs are …

August 16, 2024 · 5 minute read

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IRS Adopts New Definition of Premium Tax Credit ‘Coverage Month’

The IRS has finalized a rule to amend the definition of a “coverage month” for the purposes of calculating the …

December 18, 2024 · 5 minute read

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California Legislature Overturns OTA Decision, Negates APA Requirements, Raising Broader Deference Questions

by Niki Ford As previously reported in Checkpoint State Tax Update,1 California Governor Gavin Newsom on June 27, 2024, signed into …

July 30, 2024 · 8 minute read

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