Tax Notes Talk

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
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian
****
This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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.
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish
****
This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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."
**
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian
****
This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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
***
Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish
****
This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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.
****
This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.