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If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make an election to be treated as a QJV instead of a partnership.

See section 41(h) and Form 6765, Credit for Increasing Research Activities, and its instructions for more information.

See section 45X.Ĭredit against payroll taxes for small businesses for increase in research for tax years beginning after 2022. See Form 7207, Advanced Manufacturing Production Credit, and its instructions. See section 45W and Form 8936 and its instructions for more information.Īdvanced manufacturing production credit for certain components produced and sold after 2022. See section 30D and Form 8936, Clean Vehicle Credit, and its instructions for more information.Ĭredit for qualified commercial clean vehicles for vehicles acquired after 2022. See section 45V and Form 7210 and its instructions for more information.Ĭredit for clean vehicles placed in service after 2022. See sections 40A, 40B, 6426, and 6427.Ĭredit for clean hydrogen produced after 2022.

See Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit, and its instructions. See section 48(e) and Form 3468 and its instructions for more information.Įxtension of incentives for biodiesel, renewable diesel, alternative fuels, and sustainable aviation fuels for productions after 2021. Increase in energy credit for solar and wind facilities placed in service in connection with low-income communities, effective January 1, 2023. See section 48D and Form 3468 and its instructions for more information.

Advanced manufacturing investment credit for qualified investment in an advanced manufacturing facility placed in service after 2022.

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