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IRS Notice Expands the Safe Harbor for Claiming Production Tax Credits

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Internal Revenue Service (IRS) Notice 2016-31, released initially in May 2016, clarifies and expands previous IRS guidance on satisfying the “beginning of construction” requirement for renewable energy facilities to qualify for production tax credits, reflecting the extensions of the PTC under the Protecting Americans from Tax Hikes Act of 2015.

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IRS Notice Expands the Safe Harbor for Claiming Production Tax Credits

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IRS Notice Expands the Safe Harbor for Claiming Production Tax Credits

Posted by:

Internal Revenue Service (IRS) Notice 2016-31, released initially in May 2016, clarifies and expands previous IRS guidance on satisfying the “beginning of construction” requirement for renewable energy facilities to qualify for production tax credits, reflecting the extensions of the PTC under the Protecting Americans from Tax Hikes Act of 2015.

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IRS Notice Expands the Safe Harbor for Claiming Production Tax Credits

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