
IRS Safe Harbor Reinstated: Latest Developments and What They Mean for Utility-Scale Solar
In a significant development for the U.S. solar industry, a federal court has overturned IRS Notice 2025-42—effectively restoring the 5% safe harbor as a valid method for establishing “beginning of construction” under Sections 45Y and 48E. For developers managing projects above 1.5 MW, this creates a time-sensitive opportunity to re-evaluate tax credit strategies ahead of the July




