Power & Utilities Surge - Section 163(j), Final and Proposed regulations released

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September 10, 2020



Overview

In this podcast, Sal Montalbano (PwC US Power & Utilities Tax Leader), and George Manousos (PwC Partner, Federal Tax Services), cover the final and proposed regulations released in respect to the 163(j)

Outline:

1:45 - What is 163(j) and the speciality utility exception?

3:00 - A look at the proposed regulations

7:45 - The definition of a accepted utility

10:30 - How depreciation, amortization, depletion (DAD) deduction was adjusted and the effective date of the new provision

16:10 - Utility specific issues in the regulations and the definition of an accepted utility

22:40 - The determination in date and rules 

 

*This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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Kelley McLaughlin

US Tax Marketing Leader, PwC US

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