Navigating Safe-Harbor Rules for Solar and Wind Sec. 48E Facilities
The path to securing wind and solar energy tax credits is now narrower and more complex under recent legislative changes. H.R. 1, P.L. 119-21, also known as the One Big Beautiful Bill Act (OBBBA or OB3), enacted July 4, 2025, amended the expiration dates for a variety of the renewable energy tax credits that were…
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