If you run or finance a manufacturing business in the U.S., Section 70301 of the “One Big Beautiful Bill” is worth your full attention. It makes 100%…
2017–2025: A temporary federal tax credit (the first try) 2025: Congress makes §45S stronger and permanent In July 2025, Congress enacted the One Big…
Section 70313 of the recent tax legislation introduces new rules for sourcing income from the sale of inventory produced in the United States but sold…
For years, the U.S. international tax regime has been a patchwork of clever acronyms, cross-references, and allocation rules that too often produced…
