On June 22, 2018, the U.S. Department of the Treasury issued Notice 2018-59, which addresses the “begin construction” test applicable to solar projects. This clarifies the eligibility requirements applicable to the Investment Tax Credit.
The Commence Construction Guidance was created as a brief summary and can be downloaded below. We’ve also included a link to the complete notice.
Download Commence Construction Guidance.
Read the full notice on the IRS website.