June 19, 2026 | By: Dorian Hunt Partner, Head of Energy & Renewables tax practice
A DC court’s decision broadening the pathway to safe harbor solar and wind projects for Biden-era tax credits will have little direct impact on development activity, according to experts.
But the decision spotlights the uncertainty that has clouded efforts to lock in eligibility for the expiring tax credits since last year.
Since August 2025, wind and solar developers have raced to begin “physical work of a significant nature” in advance of a 4 July deadline to maintain eligibility for clean energy tax credits.
Prior to last August, when the Treasury Department tightened its regulatory guidance for establishing start of construction for the purposes of safe harbor, developers could also demonstrate the start of construction on a project by deploying 5% of a project’s total capital costs.
This article is an excerpt from a piece originally published on Infralogic. Read the full article here.