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

Walker Blue Applauds Rep. Brian Fitzpatrick’s Introduction of the American Energy Dominance Act

Restoring Long-Term Certainty for Energy-Efficient Commercial Buildings and Critical Tax Incentives Walker Blue is excited that Rep. Brian Fitzpatrick (R-PA), a member of the House Ways & Means Committee, has introduced the American Energy Dominance Act. This bipartisan legislation directly addresses the uncertainty created by the One Big Beautiful Bill Act (passed last year) by … Read more

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