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US Solar and Wind Projects Start of Construction Guidance

Sector: Solar • Location: United States

Source: pv magazine International

Project
Planned

The US Department of the Treasury issued guidance on the 'start of construction' rules for solar and wind projects to qualify for the 48E Investment Tax Credit and 45Y Production Tax Credit. The guidance outlines safe harbor provisions, replacing the previous 5% capital expenditure test for larger projects with a facts-and-circumstances approach focusing on physical work performed. Projects must b

Status
Prospective
Sector
Solar, Wind, Seaport, Government
Location
United States of America
Updated
22 Jul 2026
Source
pv magazine International

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The project “US Solar and Wind Projects Start of Construction Guidance” is an infrastructure initiative in the Solar sector, located in United States. Taiyo aggregates data on it from pv magazine International.

Participants

Sponsoring Agency

Status

Original status

planned

Taiyo status

Prospective

Taiyo last update

2026-07-22

Contact

Not available for this record.

Description

Description

The US Department of the Treasury issued guidance on the 'start of construction' rules for solar and wind projects to qualify for the 48E Investment Tax Credit and 45Y Production Tax Credit. The guidance outlines safe harbor provisions, replacing the previous 5% capital expenditure test for larger projects with a facts-and-circumstances approach focusing on physical work performed. Projects must begin construction by July 2026 or be placed in service by December 31, 2027, to qualify for tax credits.

Original sector

Energy

Location

Country

United States of America (USA)

Source

Source

pv magazine International

URL

More Details

Record type

Project

Sector

Solar, Wind, Seaport, Government

Article published date

2025-09-16

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