
IRS and Treasury release guidance on tax credits for home energy audit expenditures claimed under the energy efficient home improvement credit.

Notice 2023-62 provides an administrative transition period for Roth catch-up contributions to high-income individuals.

New Treasury guidance on domestic content bonus credit provides clarity on new IRA provision for PTC and ITC.

SECURE 2.0 changes the rules for how long-term, part-time employees are treated for purposes of 401(k) and 403(b) retirement plans.