On August 15, 2025, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued much-anticipated guidance (Notice 2025-42) regarding the determination of when an applicable wind or ...
Wind and solar projects can start construction before September 2, 2025, by beginning physical work of a significant nature or incurring 5% of project costs. Wind and solar projects over 1.5 MWs that ...
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