Topic
Continuity Safe Harbor
4 published works
Renewable Energy Outlook
IRS Releases Notice 2021-05 Extending Continuity Safe Harbor for Projects Constructed Offshore or on Federal Land
By John A. Eliason, David B. Weisblat, Tori Roessler
The IRS has released Notice 2021-05, which extends the Continuity Safe Harbor detailed in Notice 2018-59 from 4 years to 10 years for offshore wind projects and renewable energy projects…
COVID-19 Response Blog
US Treasury to Extend Continuity Safe Harbor
In light of project delays caused by the COVID-19 pandemic, the US Department of Treasury plans to modify the rules regarding the continuity safe harbor for the start-of-construction rules under…
Renewable Energy Outlook
Beginning Construction Continuity Safe Harbor Extended for National Security Concerns
By John A. Eliason David B. Weisblat, Tori Roessler
Recognizing that, in some situations, a plan to develop or construct a facility or energy property may raise significant national security concerns, the IRS released Notice 2019-43 (which may be…
Tax Equity Times
IRS Extends Continuity Safe Harbor Until December 31, 2018
By David K. Burton, Jeffrey G. Davis, Anne S. Levin-Nussbaum, Binyomin Koff
On December 15, 2016, the US Internal Revenue Service (the “IRS”) released Notice 2017-4 (the “Notice”), which updates previous IRS “start of construction” guidance by extending the Continuity Safe Harbor…