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IRS Further Extends Continuity Safe Harbor for ITC, PTC Projects

On June 29th, the IRS released Notice 2021-41 (which may be found here), which retroactively extends the Continuity Safe Harbor to six years. This follows the release of Notice 2020-41 (discussed here) on May 27, 2020, which...more

IRS Releases Notice 2021-05 Extending Continuity Safe Harbor for Projects Constructed Offshore or on Federal Land

The IRS has released Notice 2021-05, which extends the Continuity Safe Harbor detailed in Notice 2018-59 from 4 years to 10 years for offshore wind projects and renewable energy projects constructed on federal land. As such,...more

In Light of COVID-19, IRS Extends Safe Harbor for Renewable Energy Projects

Due to supply chain disruptions related to the COVID-19 pandemic, the IRS released Notice 2020-41 (the “Notice”), which grants two beginning construction-related extensions for renewable energy projects that produce...more

Beginning Construction Continuity Safe Harbor Extended for National Security Concerns

Recognizing that, in some situations, a plan to develop or construct a facility or energy property may raise significant national security concerns, the IRS released Notice 2019-43 (which may be found here) on July 12, 2019,...more

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