In an April 12, 2021 letter to Treasury Secretary Yellen, the Solar Energy Industries Association (SEIA) has asked for an extension of the so-called “continuity safe harbor” under the beginning of construction rules under IRS Notice 2018-59. The letter requests that the continuity safe harbor be extended from five years to six years for projects that started construction on or before December 31, 2019, and from four years to five years for projects that started construction during 2020. A copy of the letter can be found here.
