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Crowell Talks Tax: The Inflation Reduction Act's Domestic Content Bonus Credits (VIDEO)

Client Alert | less than 1 min read | 03.13.24

Government Contracts and International Trade partner Addie Cliffe and Government Contracts counsel Liam O’Reilly discuss the Inflation Reduction Act’s Domestic Content Bonus Credits.

Key Takeaways:

  • Does my project qualify
  • Distinguishing between iron and steel vs manufactured products
  • Tracking “components”; and
  • Importance of monitoring the IRS continued implementation of this program as changes occur

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Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....

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