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Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.

Tax year 2015 schemas and business rules for Affordable Care Act Information Returns (AIR)

IR-2023-116, June 14, 2023 ¡ª The Internal Revenue Service issued proposed regulations and frequently asked questions today describing rules for applicable entities that earn certain clean energy credits and choose to make an elective payment election and rules for eligible taxpayers that elect to transfer certain credits to unrelated parties.

IR-2024-131, May 3, 2024 ¡ª The Internal Revenue Service issued final regulations today for the new and previously owned clean vehicle credits.

IR-2024-77, March 22, 2024 ¡ª The Internal Revenue Service today issued Notice 2024-30 that expands certain rules for determining what an energy community is for the production and investment tax credits.

IR-2024-157, June 7, 2024 ¡ª The Department of the Treasury and Internal Revenue Service today issued Notice 2024-48 that publishes information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category in Notice 2023-29 for purposes of qualifying for the Energy Community Bonus Credit.

General information FAQs about tax credits for paid leave under the American Rescue Plan Act of 2021

Dec. 19, 2024 ¡ª Today, Melvin Thompson Jr. of Chestertown, Maryland, pleaded guilty to one count of wire fraud and one count of filing a false tax return in connection with submitting fraudulent loan applications.

Sept. 3, 2024 ¡ª U.S. Attorney Duane A. Evans announced that Tamika Chappell of New Orleans, was sentenced on August 29, 2024, to five years of probation by U.S. District Court Judge Carl J. Barbier after previously pleading guilty to making false statements related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), making false statements to the IRS, and theft of government funds.

June 14, 2024 ¡ª A Bergen County, New Jersey, man admitted that he fraudulently obtained an Economic Injury Disaster Loan (EIDL) and laundered the loan proceeds, U.S. Attorney Philip R. Sellinger announced today.