The renewable energy industry marked a significant development this week as a federal court vacated IRS Notice 2025-42, effectively restoring the long-standing 5% Safe Harbor pathway for solar and wind projects seeking to establish “beginning of construction” status.
While project developers should consult their own tax and legal advisors regarding eligibility, the ruling may restore the ability for qualifying projects to establish beginning of construction through incurred costs and equipment procurement, rather than relying solely on physical work activities.
For developers, EPCs, utilities, municipalities, and commercial project owners, this creates a potentially important opportunity ahead of the July 4, 2026 beginning-of-construction deadline established under recent federal legislation.
How AccuSolar Can Help
AccuSolar has manufacturing capacity available to support projects seeking to secure qualifying expenditures through procurement of:
- Floating solar platform systems
- Aluminum structural framing
- HDPE foam-filled floats
- Mooring and anchoring systems
- Long-lead floating solar components
- Domestic-content-focused floating solar infrastructure
Our team can work directly with project stakeholders to develop procurement packages aligned with project schedules and documentation requirements.
Why Act Now
The current window is extremely short. With the July 4, 2026 deadline rapidly approaching, developers evaluating Safe Harbor strategies should begin discussions with their legal, tax, and financing teams immediately.
AccuSolar has already supported utility, municipal, industrial, mining, and water treatment floating solar projects across North America and can quickly evaluate project-specific procurement opportunities.
If your team is exploring Safe Harbor options for a floating solar project, please contact us to discuss available production capacity and delivery schedules.
We look forward to supporting your project’s success.
