2021年4月06日
Energy Tax Implications of New Infrastructure and Tax Plans
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On March 31, 2021, the Biden administration released the American Jobs Plan (the “Infrastructure Plan”), which is a proposal that, if ultimately enacted, aims to modernize outdated infrastructure, create additional jobs and increase the United States’ global competitiveness. Alongside the Infrastructure Plan, the Biden administration released a Made in America Tax Plan (the “Tax Plan”), which is designed to reward US investment, eliminate profit shifting and ensure other nations will not gain a competitive edge by becoming tax havens. Taxpayers should carefully monitor both the Infrastructure Plan and the Tax Plan and evaluate the impact that such plans may have on investments, operations and strategic decisions.
