Here’s a link to a detailed and visually organized timeline for various energy tax credit deadlines for beginning construction on projects and placing projects in service after the One Big Beautiful Bill’s (OBBB) changes to the rules for production tax credits (PTC) under sections 45 and 45Y and investment tax credits (ITC) under sections 48 and 48E. [LINK]
The One Big Beautiful Bill’s (OBBB) Energy Tax Credit Timeline for Purposes of §§45, 45Y, 48 & 48E
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