Monday, March 23, 2015

IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects

Originally published by Gale E. Chan, Madeline Chiampou Tully, Heather Cooper, Martha Groves Pugh and Philip Tingle.


The Internal Revenue Service issued Notice 2015-25 on March 11, 2015, to provide further guidance on meeting the beginning of construction requirements for wind and other qualified facilities. The Notice extends the date by which a facility can meet the beginning of construction deadline to correspond with the extension of Code Section 45 passed by Congress at the end of 2014.


Read the full article.



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