News & Analysis as of August 21, 2025

Safe Harbors

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

Treasury Guidance Tightens "Beginning of Construction" Standards for Clean Energy Tax Credits, Eliminating 5% Safe Harbor for Wind...

Husch Blackwell LLP on 8/19/2025

On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42, providing long-awaited guidance on the “beginning of construction” requirements for wind and solar facilities under Sections 45Y and 48E of the...more

IRS Provides Start-of-Construction Relief for Renewables in Light of COVID-19

Mayer Brown on 5/31/2020

On May 27, 2020, the US Internal Revenue Service (the “IRS”) released Notice 2020-41 (the “Notice”), updating the IRS guidance on the start-of-construction rules for the production tax credit (“PTC”) and energy investment tax...more

IRS Provides Relief for Renewable Energy Developers Encountering Construction Delays

Skadden, Arps, Slate, Meagher & Flom LLP on 5/29/2020

The Internal Revenue Service (IRS) recently released Notice 2020-41 (the Notice), providing important relief with respect to the beginning-of-construction requirement for the production tax credit (PTC) and the investment tax...more

Some Good News: New IRS Guidance for Renewable Energy Projects

White & Case LLP on 5/29/2020

IRS Notice 2020-41 provides relief for renewable energy projects that began construction in 2016 or 2017 by extending the “continuity safe harbor” to a five-year period....more

COVID-19: CARES Act Fails to Address Renewable Energy Industry’s Concerns But Path Forward with the IRS Remains

Mayer Brown on 5/7/2020

Background - As the COVID-19 pandemic continues to disrupt project development timelines generally, solar and wind projects that rely on federal income tax credits to obtain financing are particularly sensitive to...more

[Webinar] How COVID-19 Is Impacting Renewable Tax Equity Transactions - April 9th, 1:00 pm - 1:30 pm EST

McDermott Will & Schulte on 4/7/2020

As the COVID-19 crisis continues to affect every corner of the economy, McDermott continues to interact with industry leaders to provide the latest market updates on the severe disruption and uncertainty brought on the...more

COVID-19 and Wind Projects: A Legal and Commercial Checklist for Tax Equity, Debt Financing and Project Documentation

McDermott Will & Schulte on 4/1/2020

The Coronavirus (COVID-19) pandemic has severely disrupted the wind market’s supply chain and labor resources, resulting in significant project delay risk. This legal and commercial checklist is a comprehensive practitioner’s...more

IRS Provides Carbon Capture Tax Credit Guidance and Safe Harbor

McGuireWoods LLP on 2/25/2020

On Feb. 20, 2020, the IRS issued Notice 2020-12 and Revenue Procedure 2020-12 regarding carbon capture tax credits (IRC Section 45Q). Notice 2020-12 (the begin construction notice) provides guidance to determine when...more

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