Jennifer Bernardini of PwC discusses the recently released guidance for the material assistance and prohibited foreign entity rules affecting some of the clean energy credits in the One Big Beautiful Bill Act.

For more, read the following in Tax Notes:

• Dems Lay Groundwork to Restore Clean Energy Credits Post-Midterms
• GOP Bill Would Pause Clean Energy Credit to Pay for Crude Oil
• ANALYSIS: Lessons From the Energy Tax Credit Market in 2025

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s tax policy has affected affordable housing.  

 Stanton interviewed the following people for this episode: 

• Teresa Myers, a former tenant of Rosewood Estates in Springfield, Missouri
• Jennifer Schwartz, director of tax and housing advocacy at the National Council of State Housing Agencies 
• Gina Chiala, executive director and staff attorney at the Heartland Center for Jobs and Freedom 

For more, read Stanton's investigation for free in Tax Notes:

• Absent Congress, Protecting LIHTC-Funded Housing Has Fallen to States
• Congress Gave Developers Flexibility. It’s Costing People Their Homes.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

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Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Erika Isabella Scuderi, visiting assistant professor of tax law at the University of Florida’s Levin College of Law, discusses her proposal for establishing taxing rights in outer space. 

For more, read Scuderi's article, "On Sovereignty, Outer Space, and Taxation."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Tax Notes contributing editor Robert Goulder discusses the Supreme Court's ruling invalidating the tariffs set in place by President Trump and what to expect for refunds. 

Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast

For related tax news, read the following in Tax Notes:

• New Trump Tariffs Hit With Multistate Legal Challenge
• ANALYSIS: The Real Liberation Day: IEEPA Tariffs Go Down in Flames

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Tax Notes Talk presents History Is Taxing, our new podcast exploring the tax origins of today’s biggest topics, connecting the present to the past with tax experts Robert Goulder and Joseph J. Thorndike of Tax Notes. 

In this episode, Goulder and Thorndike explore how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. 

Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

Special thanks to Christopher Trigo and Carolyn Kuimelis for their help on this episode.

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Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. 

Listen to our episode with Judge Kerrigan: Updates From the Tax Court: Post-COVID Plans and New Funding

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape. 

For related tax news, read the following in Tax Notes:

• U.S. Focusing on OECD Guidance for Pillar 2 Side-by-Side Package
• Hungary Expands Global Minimum Tax Registration Form
• U.S. Treasury Officials Declare Death of OECD Pillar 1

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Rozeta Atlas of HubSync discusses the IRS’s plan to overhaul its legacy IT systems and what a modernized agency may mean for practitioners.

For related tax news, read the following in Tax Notes:

• Palantir Contracts Under Scrutiny Amid IRS Tax Data Controversy
• IRS Adopts Generative Artificial Intelligence Policy
• IRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies.

For more, read Bearer-Friend and Polcz's article.

***
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

Professor Andrea Campbell, author of Taxation and Resentment: Race, Party, and Class in American Tax Attitudes, discusses why Americans' beliefs about taxes often don’t align with the specific tax policies they support.

For more on Taxation and Resentment, you can read Joseph Thorndike's book review here: "ANALYSIS: Why Do Americans Ignore Their Self-Interest When It Comes to Taxes?"

If you're interested in hearing more about Andrew Kahrl's research on the property tax, check out our episode, "Tax or Theft? Examining the History of the Property Tax." 

***
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.