Treasury releases much-anticipated beginning of construction

On Friday, Treasury released Notice 2025-42, significantly modifying the longstanding beginning of construction (BOC) guidance that solar and wind taxpayers have relied on since 2013 to

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IRS Publishes Guidance for Determining Beginning of

For solar and wind projects that began construction prior to September 2, 2025, both the Physical Work Test and Five Percent Safe Harbor remain valid methods to establish the beginning of construction,

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Explainer: New ''construction start'' definitions for solar projects

The Dept. of Treasury and the Internal Revenue Service (IRS) finalized rules (Notice 2025-42) to clarify what defines “start of construction” for a solar project in order to qualify for federal

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What You Need to Know About the New (and Old) “Beginning of

To safe harbor your solar project, you must begin construction soon. We''ll explain what constitutes “Beginning of Construction.”

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Evaluating Cost Basis for Solar PV Properties

This document, intended to assist with preparing Section 1603 applications, outlines the process used by the Section 1603 team to evaluate basis and the principles that guide this process. These

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Concrete foundation: a common support structure for solar energy

Concrete foundations for solar panels are a common type of solar system support structure used in solar installations, with a variety of design and construction methods for different

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Solar Installed System Cost Analysis | Solar Market Research

NLR analyzes the total costs associated with installing photovoltaic (PV) systems for residential rooftop, commercial rooftop, and utility-scale ground-mount systems. This work has grown

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Clean Energy Credit Sunset: A Technical Review of Beginning of

The Internal Revenue Service (IRS) recently issued Notice 2025-42, providing critical guidance on the "beginning of construction" (BoC) requirements for applicable wind and solar facilities.

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Solar Construction Support Services

We specialize in turnkey erosion control and stabilization solutions for solar projects. From initial BMP installation to final site stabilization, our experienced crews and in-house inspection teams ensure

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Solar Energy Construction: Building a Sustainable Future

The construction of a solar energy system involves multiple stages, starting with site assessment and design. Key factors include location, technologies, and compliance with sustainable

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