Extract to table

To qualify for the ITC, a project must satisfy the applicable "begin construction" requirements established by the IRS

In addition, the IRS has established a continuity-of-construction requirement, under which a taxpayer must demonstrate continuous efforts to advance the project toward completion after satisfying the begin-construction requirement

Under Section 50(a) of the Code, if a project for which the ITC has been claimed is disposed of, or otherwise ceases to be eligible property, within five years of being placed in service, a portion of the ITC previously claimed must be recaptured (i

When NEPA is triggered, the responsible federal agency must prepare an environmental review document, the scope and depth of which depends on the significance of the potential environmental impacts