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Internal Revenue Service › Construction Site

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Akin Gump Strauss Hauer & Feld LLP

Solar Start of Constructive Guidance, a Comprehensive Analysis

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New Internal Revenue Service (IRS) guidance on what it takes to start construction of a solar project raises practical questions, but it is very helpful in keeping the industry humming along. Solar projects that are under...more

Stinson LLP

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

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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

Akin Gump Strauss Hauer & Feld LLP

IRS Finally Releases Clarifications to PTC “Start of Construction” Guidance

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On Friday, the Internal Revenue Service (IRS) issued Notice 2014-46, which clarifies the rules for a wind project to be deemed to have started construction in 2013 as is necessary to be eligible for production tax credits...more

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