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Home » Treasury and IRS Tighten Rules for Wind and Solar Tax Credits
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Treasury and IRS Tighten Rules for Wind and Solar Tax Credits

What contractors need to know about the new rules for wind and solar tax credits as they near expiration.
September 4, 2025No Comments2 Mins Read
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Treasury and the IRS have issued Notice 2025-42 to implement the “begin construction” deadline in the One, Big, Beautiful Bill Act (OBBBA). Under OBBBA, the clean electricity production credit (§45Y) and investment credit (§48E) terminate for wind and solar facilities after December 31, 2027, if construction begins after July 4,...

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