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Energy Tax Incentives One Big Beautiful Bill Act Internal Revenue Code (IRC)

Troutman Pepper Locke

IRS Issues Beginning of Construction Guidance in Response to July Executive Order

Troutman Pepper Locke on

On August 15, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-42, which provides guidance on the beginning of construction requirement as it relates to the new credit termination...more

Holland & Knight LLP

IRS Releases New Beginning of Construction Rules for Clean Energy Tax Credits

Holland & Knight LLP on

The IRS on Aug. 15, 2025, released Notice 2025-42, which provides new guidance on how taxpayers can establish that they have begun construction of a wind or solar facility for purposes of determining whether such facility is...more

Buchalter

Key Tax Changes in Public Law 119-21: What Individuals and Businesses Need to Know

Buchalter on

On July 4, 2025, the President signed into law Public Law 119-21 (the “Act”). For individuals, the Act makes the tax rate cuts of the 2017 Tax Cuts and Jobs Act (“2017 TCJA”) permanent, and modifies and introduces additional...more

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