From 2010 to 2024, nominal investment in alternative electric power structures— mainly wind and solar structures—grew at an average annual rate of nearly 10 percent; investment in all other electric
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As the wind and solar power industries continue to flourish, state and local tax authorities must determine how to deal with rapidly growing projects that have no precedents. This article delves
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RSM analyzes guidance about beginning-of-construction rules for solar and wind facilities hoping to qualify for 45Y and 48E tax credits. Learn more.
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These facilities or property will be treated as a 5-year property for purposes of cost recovery, leaving them with lower taxable income in the earlier years of a clean energy investment. Credit is adjusted
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The cost of tax credits for investing in wind and solar electric power is uncertain because the underlying activity—the amount of investment itself—is uncertain. The ITC and PTC provide an incentive for
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These new rules may mean revamping project plans and business models to enable energy tax credit eligibility. Learn more about the latest limitations and requirements.
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IRS Notice 2025-42 updates tax credit eligibility rules for wind and solar projects under EO 14315, redefining when construction begins for sections 45Y and 48E.
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Explore the key tax considerations for wind energy projects, including the federal Production Tax Credit (PTC), eligibility requirements, and strategies for maximizing tax benefits while ensuring compliance
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For large projects, the IRA sets the ITC at 6% or 30% of the cost of installed equipment, depending on project size and labor factors; projects over 1 megawatt must satisfy new apprenticeship and
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For utility-scale solar and wind projects, the choice between the ITC and PTC will be determined by three types of owners: project sponsors, tax equity investors, and regulated utilities.
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