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David Burton
February 17, 2026
The Internal Revenue Service has issued Notice 2026-15 providing preliminary rules on the “material assistance” restrictions.
Tax Equity News: New FEOC Guidance: Notice 2026-15
The Definition of “Project” Under the Inflation Reduction Act: A Comparative Guide to Legacy and Tech‑Neutral Tax Credits
David Burton
February 5, 2026
The Inflation Reduction has reshaped how developers, investors, construction companies, and tax advisors must analyze energy tax credit eligibility.