News & Analysis as of August 20, 2025

Construction Project

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New "Beginning of Construction" Guidelines Issued for Wind and Solar Tax Credits

Jones Day on 8/19/2025

The Internal Revenue Service ("IRS") has issued Notice 2025-42 to implement the One Big Beautiful Bill Act ("OBBBA") mandate to phase out the clean electricity production tax credit (§ 45Y) and investment tax credit (§ 48E)...more

IRS Issues Critical Wage and Apprenticeship Guidance under Inflation Reduction Act of 2022

McDermott Will & Schulte on 11/30/2022

The US Department of the Treasury just released its guidance on the labor requirements that must be fulfilled in order to maintain the credit for the full amount for clean energy and infrastructure projects under the...more

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Production Tax Credit › Clean Energy › Construction Project

New "Beginning of Construction" Guidelines Issued for Wind and Solar Tax Credits

IRS Issues Critical Wage and Apprenticeship Guidance under Inflation Reduction Act of 2022

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