Court Vacates IRS Notice 2025-42: Five Percent Safe Harbor Restored for Now

Court Vacates IRS Notice 2025-42: Five Percent Safe Harbor Restored for Now

Court Vacates IRS Notice 2025-42: What Solar Developers Need to Know Before July 4

Industry Update — June 7, 2026 On June 6, 2026, the U.S. District Court for the District of Columbia vacated IRS Notice 2025-42 in full. Oregon Environmental Council v. IRS, No. 1:25-cv-04400 (CKK) (D.D.C. June 6, 2026), ECF No. 50. The Notice had eliminated the Five Percent Safe Harbor for establishing “beginning of construction” (BOC) for wind … Read more

A Rare Refund Opportunity: What the IEEPA Tariff Reversal Means for Energy, Manufacturing, and Infrastructure Clients

Overview There aren’t many situations where the government effectively says, “We’re giving the money back.” That’s what is now happening for certain importers. Following a recent Supreme Court decision, tariffs imposed under the International Emergency Economic Powers Act, or IEEPA, from 2025 through early 2026 have been struck down, and U.S. Customs and Border Protection … Read more

Josh Howes, CEO, Talks Energy Incentives on Reframe Podcast

Show Summary: In episode 5 of Reframe, show host Jeff Nichols explores the intersection between the designers of energy-efficient buildings and the accounting teams who process the energy tax deductions and credits. Who sits in the middle to provide a bridge between these functions and why is their role so critical? You’ll meet Josh Howes who … Read more

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