What Does It Mean to Begin Construction Post-OBBB and EO?

As a result of the One Big Beautiful Bill Act (OBBB), identifying when a facility or project begins construction under the tax code has become of utmost importance for the renewable and alternative energy tax credits. Under current guidance and potentially subject to change under a recent executive order (EO), the term carries a specific meaning with several pitfalls for the unwary.

Please join attorneys Amish Shah, Elizabeth Crouse and Bryan Marcelino from Holland & Knight's Renewable and Alternative Energy Tax Team for a review of the current rules taxpayers must meet to have satisfied the test and discuss its application under the changes made to law as a result of OBBB.

We hope you can join us for this highly informative presentation.