United States

Deconstructing the 'Begin Construction' Rules for Renewable Energy Project Tax Credits

Sep 12, 2013
From the Global Energy Institute

Taxpayers have until December 31, 2013, to take steps to "begin construction" on a renewable energy facility for the facility to be eligible for the production tax credit ("PTC") and investment tax credit ("ITC"). This edition of What's News in Tax outlines the "begin construction" requirements and identifies those areas in which taxpayers may require additional guidance.

 

Read Deconstructing the "Begin Construction" Rules for Renewable Energy Project Tax Credits