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Understanding “Beginning of Construction” Provisions Within the One, Big, Beautiful Bill Framework

Under the Senate Finance Committee’s June 28th version of the One, Big, Beautiful Bill (the “Bill”), there are several limitations and requirements that would take effect based on the date a project begins construction. For...more

Notice of Proposed Rulemaking – ITC and Qualified Biogas Property

On November 17, 2023, the U.S. Department of the Treasury issued a Notice of Proposed Rulemaking (the “NPRM”) with respect to Proposed Regulations under section 48 of the Internal Revenue Code of 1986 (the “Code”). The NPRM...more

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