Allison Woodbury

Allison Woodbury

Stinson Leonard Street

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IRS Clarifies and Expands "Beginning Construction" Tests for Production Tax Credit and Investment Tax Credit

In 2013, the Internal Revenue Service established two “beginning construction” tests – a physical work test and a 5% safe harbor test – to determine eligibility for the production tax credit (PTC) and investment tax credit...more

8/25/2014 - Begun Construction Test Construction Site Energy Projects Investment Tax Credits IRC IRS Production Tax Credit

Energy Law Alert: IRS Releases Notice 2013-60 With Additional Guidance For PTC/ITC Qualification

Late in the day on September 24, the IRS released a formal Notice addressing the Begun Construction requirements to qualify for the Production Tax Credit and Investment Tax Credit. Notice 2013-60 clarifies an earlier Notice...more

9/26/2013 - Investment Tax Credits IRS Production Tax Credit Renewable Energy

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