Insight

Inflation Reduction Act of 2022

Insights and analysis on the tax law provisions in the "IRA"

On August 16, 2022, President Biden signed into law H.R. 5376 (commonly referred to as the Inflation Reduction Act of 2022 or IRA)—the budget reconciliation legislation that includes significant law changes related to tax, climate change, energy, and healthcare. From this page, you can access the latest KPMG updates and insights on the IRA.

 

Dealing with Your International Min Tax Issues

KPMG Inside International Tax podcast, "I Literally CAMT"

KPMG Inside International Tax podcast, "I Literally CAMT"

CAMT Through Financial Accounting Eyes

Webcast on the financial accounting issues with potential CAMT implications

Webcast on the financial accounting issues with potential CAMT implications

CAMT Considerations and Frequently Asked Questions

KPMG report updated after IRS Notices 2023-7 and 2023-20

KPMG report updated after IRS Notices 2023-7 and 2023-20

IRA topics


 

 

 

Tax provisions, in general

Accounting for tax provisions

Corporate alternative minimum tax

KPMG Washington National Tax Contact List
Need assistance with understanding how the corporate alternative minimum tax introduced in the Inflation Reduction Act of 2002 may affect your organization? Reach out to your KPMG Tax adviser or one of the following KPMG Washington National Tax (WNT) professionals for help.

Credits and incentives

Advanced Manufacturing Production Credit
February 2023 | What is the Section 45X tax credit?
Advanced Manufacturing Production Credit Eligible Components List
February 2023 | Eligible components under sections 45X(b)(1) and applicable critical and other minerals
Summary of Credit Provisions in the Inflation Reduction Act
December 2022 | IRA credit provisions summarized by incentive type and includes tax benefit and dates

Stock buyback tax

Industry analysis