As solar developers begin looking beyond 2019 and planning for the phasedown of the Section 48 solar investment tax credit, an understanding of the grandfathering rules for projects placed in service between 2020 and the end of 2023 is critical. Developers, investors and lenders will benefit from a focused discussion of the start of construction rules, including the 5% safe harbor and the physical work test.
This will be the second part of our two-part series, where the panel will address the 5% safe harbor requirement.
Missed Part I? Watch the recording below, or check out the presentation PDF also linked below.