Changes to beginning construction rules for clean electricity tax
As a refresher, and discussed more in depth in our alert discussing renewable energy after the Big Beautiful Bill, following enactment of the OBBBA, solar and wind projects must either
IRS Notice 2025-42: New guidance on beginning of construction | Wipfli
Notice 2025-42 applies to facilities where construction did not begin before September 2, 2025, as determined under IRS Notice 2022-61. This guidance aligns with Executive Order 14315,
New Treasury guidance on “beginning of construction” rules
Under the OBBBA, solar and wind developers can avoid the Dec. 31, 2027, phaseout of the Clean Electricity Investment Tax Credit (CEITC) and Clean Electricity Production Tax Credit
Treasury Guidance Tightens "Beginning of Construction" Standards
Effective September 2, 2025, only solar projects with a nameplate capacity of 1.5 MW (AC) or less may use the five percent safe harbor. Large wind and solar projects must instead satisfy
IRS releases guidance on wind and solar facility tax credits: Key
The most significant change from the existing begun construction rules is that the Five-Percent Safe Harbor will not be available for facilities that begin construction on or after September
Notice 2025-42: Beginning of construction requirements for
The IRS today released Notice 2025-42, providing guidance on the "beginning of construction" requirements for wind and solar facilities in relation to the termination of clean electricity
US solar faces steep cuts as OBBBA phases out key tax credits
Now, under the OBBBA, solar and wind projects that begin construction more than 12 months after the July 4 enactment must be “placed in service,” meaning reaching commercial
Clean Energy Credit Sunset: A Technical Review of Beginning of
The Internal Revenue Service (IRS) recently issued Notice 2025-42, providing critical guidance on the "beginning of construction" (BoC) requirements for applicable wind and solar facilities.
Solar tax credit cliff tightens project deadlines – pv magazine USA
Now, under the new budget, solar and wind projects that do not begin construction within 12 months of enactment of the OBBBA (by July 2, 2026) or are placed in service after Dec. 31, 2027,
IRS Releases Notice to Restrict Renewable Energy Methods
On 15 August 2025 the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice), which restricts the methods that developers of wind and solar projects can use to determine whether they...
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