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

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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