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Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient features and systems in existing or new-build projects. The Inflation Reduction Act of 2022 (“IRA”)...

The use of artificial intelligence (AI) to create various forms of media raises interesting legal issues relating to the protection of intellectual property. Generative AI is being used to create songs that have vocals and other characteristics that mimic the sound and style of famous musicians. In...