In an Insight published by Practical Guidance, partners Justin Cupples and Cosimo Zavaglia discuss opportunities and challenges facing state and local tax authorities as they determine how to best use electric vehicle tax credits and federal infrastructure funds. “The electric vehicle (EV) industry is an area that is ripe for states to try to apply outdated tax laws to a cutting-edge business,” Justin and Cosimo write, sharing that these authorities are “determining how to use their arsenal of audit activities, interpreting existing tax laws, and crafting and passing new tax proposals to combat budget deficits and increase tax revenue.”