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2024-31372 — Classification of Digital Content Transactions and Cloud Transactions

This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of cloud transactions. These rules apply for purposes of the international provisions of the Internal Revenue Code and generally affect taxpayers engaging in transactions involving digital content or cloud transactions.

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Legal stateEnacted or issuedVerify the effective date, covered entities, and operative text.
JurisdictionUnited StatesFederal-source record
Latest recorded action2025-01-14Final regulations.
Primary sourceFed. RegisterOriginal public record linked

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PA-HB1667Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations and inquisitorial powers of the department, for retention of records and for penalties; in gross receipts tax, further providing for imposition of tax and providing for definitions; in tax credit and tax benefit administration, providing for application of tax credits or tax benefits to a unitary business; providing for educational tax credits and for education options tax credits; in manufacturing and investment tax credit, further providing for business firms and for tax credit certificates; providing for return on equity and for service and facilities; repealing provisions relating to Computer Data Center Equipment Incentive Program; providing for additional property tax rebate; in general provisions, providing for data centers; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties and providing for data centers.Related tracked evidenceTX-DATA-CENTER-PERMIT-HALT-2026Texas · Executive actionGovernor Abbott directs TCEQ to halt data-center permits pending state auditsRelated tracked evidenceS-5418United States · Introduced / in committeeNo Tax Breaks for Data Centers ActRelated tracked evidenceHR-10448United States · Introduced / in committeeReverse Big Ugly Tax Breaks for Data Centers ActRelated tracked evidence
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2024-31372 evidence graph

Classification of Digital Content Transactions and Cloud Transactions

6 nodes · 5 evidenced edges
Policy record 1Policy theme 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
classified under: Fixed-vocabulary topic classificationapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordissued by: Issuing agency named in the tracked public recordmember of family: standalonePolicy record2024-31372Classification of Digital C…2024-31372: Classification of Digital Content Transactions and Cloud TransactionsPolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themeJurisdictionUnited StatesFederal policy jurisdictionUnited States: Federal policy jurisdictionOriginal sourceFed. RegisterOriginal public sourceFed. Register: Original public sourceDocumented actorTreasury DepartmentagencyTreasury Department: agencyPolicy familyClassification of Digi…USClassification of Digital Content Transactions and Cloud Transactions: US

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