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IRS Further Extends Continuity Safe Harbor for 2016 and Later Renewable Energy Projects

On June 29, 2021, the IRS issued Notice 2021-41, providing taxpayers additional relief for purposes of satisfying the beginning-of-construction requirement for qualifying production tax credit (PTC) and investment tax credit...more

Continuity Safe Harbor Extended for Offshore Wind, Renewable Energy Projects on Federal Land

The IRS recently issued Notice 2021-05, which extends the continuity safe harbor to 10 years for offshore wind projects and renewable energy projects constructed on federal land. Under prior IRS guidance, most renewable...more

IRS Provides Carbon Capture Tax Credit Guidance and Safe Harbor

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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