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Tuesday, January 21, 2025 Live Webcast

Sale and Transfer of Energy Credits: Final Regulations and IRS Guidance (X1-NRG2-2025-01-WEBNR-21-01)

1:00 PM - 3:00 PM EST
webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

The Inflation Reduction Act of 2022 included significant business credits for energy investments in vehicles, manufacturing, alternative fuels, and carbon capture, effective for tax years beginning on or after January 1, 2023. As part of this legislation, Congress authorized two novel credit delivery mechanisms: direct pay of the credit under Section 6417 and transfer or sale of the credits under Section 6418.

DESIGNED FOR

Accounting and finance professionals with clients who may be claiming, transferring, or purchasing energy credits

BENEFITS

  • Competently advise clients with regard to claiming, transferring, and purchasing energy credits

HIGHLIGHTS

  • Overview of energy credits eligible for transfer or direct pay
  • Pre-registration requirement
  • Which taxpayers are eligible to transfer credits?
  • Which types of entities may elect direct pay?
  • Special rules affecting partnerships and S corporations
  • Rules for transferees, including passive activity loss rules
  • Who bears the risk of credit recapture?
  • Tax reporting, filing deadlines, and redesigned Form 3800

COURSE LEVEL

Basic

ADVANCE PREPARATION

None

INSTRUCTOR

Michael Tucker

Michael J. Tucker, CPA, Ph.D., J.D., LL.M.

Ph.D., JD, CPA

Professional Education Network

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston.

PRICING

$89.00 - Member

$99.00 - Nonmember

Register Today


Note: Online pre-registration will close on January 21 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

AREAS OF INTEREST