2024 Midyear Tax Meeting
American Bar Association
San Francisco, CA 94111
Tax attorneys Joshua Odintz, Mary Kate Nicholson, Daniel Strickland and Amish Shah will participate in the American Bar Association's (ABA) 2024 Midyear Tax Meeting. This conference will offer a variety of in-depth programs on the latest developments in tax law.
Session Times and Topics
The Ever-Changing Landscape of Remote Work Post-COVID
Joshua Odintz, Panelist
January 19, 2024 | 8:00 – 10:45 a.m. PT
This discussion will focus on how remote work and tax compliance have changed over the years since the pandemic. Speakers will cover general rules determining withholding compliance, associated reporting implications, the impact of remote employees on tax nexus (licensing, sales and use tax, and income tax purposes) with jurisdictions in which the employer does not operate. They will also review best practices for remote work policies, with a focus on the implications that remote work has for in-house counsel advising corporate employers.
Financing Renewable Energy Projects Post-IRA: Back to Basics
Mary Kate Nicholson, Moderator
January 19, 2024 | 12:00 – 12:50 p.m. PT
This panel will provide insight on the production tax credit (PTC), investment tax credit (ITC), associated bonus credits and considerations in financing renewable energy projects. It will also include a high-level discussion of structuring considerations for tax equity and transferability deals.
Considerations and Guidance on Clean Vehicle Credits and Related Manufacturing Credits
Daniel Strickland, Panelist
January 19, 2024 | 12:50 – 1:40 p.m. PT
This session will provide an update on recent guidance and considerations in claiming credits for clean vehicles, including Section 45W credits for commercial vehicles and Section 30D credits for individuals and businesses. Panelists will discuss recent and expected guidance issued by the IRS and U.S. Treasury Department on the Section 45X advanced manufacturing production credit and Section 48C qualifying advanced energy project credit.
Understanding the Newly Issued ITC Proposed Regulations
Amish Shah, Moderator
January 19, 2024 | 1:40 – 2:45 p.m. PT
This panel will offer insights into the long-awaited and recently issued Section 48 Notice of Proposed Rulemaking (NPRM). An overview of the changes, along with considerations and implications in planning and renewable energy project development, will be discussed. The focus of discussion will be on issues related to the unit of energy property, integral property, retrofits and the 80/20 Rule, separate ownership, and definitions of energy storage technology and qualified biogas property.
Recent Inbound Tax Cases & Other Guidance
Joshua Odintz, Panelist
January 19, 2024 | 1:45 p.m. PT
This panel will discuss recent court cases and administrative guidance on inbound international tax issues.