Recognizing the “diversity in terrain, climate, biologic, chemical and other physical conditions” among the States in which ...

The Treasury Department and Internal Revenue Service have issued Notice 2025-42 on the beginning-of-construction requirements applicable to wind and solar facilities ...

On 15 August 2025 the Internal Revenue Service (IRS) released Notice 2025-42 (the Notice), which restricts the methods that developers of wind and solar projects can use to determine whether they have ...