Tax Analysts contains news, analysis, and commentary on tax credits. Individuals and small and large businesses may be entitled to various credits. Some of the more common ones for individuals are the healthcare premium tax credit and the earned income, child, and dependent care tax credits. Others include education, adoption, and savers’ credits. Businesses may benefit from industry-specific credits, alternative motor vehicle and fuel credits, disaster relief, the foreign tax credit, and the credit for increasing research activities.

Tax Analysts provides up-to-the-minute news and full-text copies of IRS documents that pertain to the full array of new market tax credits. Tax Analysts’ top writers and contributors have written extensively on hot topics in the tax credit arena. For example, Lee A. Sheppard has provided analysis on the foreign tax credit splitter rules (“News Analysis: Foreign Tax Credit Splitter Rules Dissected,” July 15, 2015). Sheppard has also discussed the relationship between the United Kingdom's proposed diverted profits tax and the U.S. foreign tax credit (“News Analysis: Does the U.K. Diverted Profits Tax Qualify for the Foreign Tax Credit?,” Jan. 12, 2015). On the domestic side, Tax Analysts’ staff has stayed abreast of developments in healthcare reform in general and on the healthcare premium tax credit in particular (“Treasury Officials Skip Hearing on Premium Tax Credit Rules,” Matthew R. Madara, June 5, 2015); “Official Discusses Premium Tax Credit Reporting Challenges,” Matthew R. Madara, July 9).