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Legal Update

ITC Beginning of Construction Guidance

26 June 2018
Mayer Brown Legal Update
On June 22, 2018, the US Internal Revenue Service released Notice 2018-59, which provides rules to determine when construction begins with respect to investment tax credit (“ITC”) eligible property, such as solar projects. This Legal Update provides an overview of—and technical tips for applying—this much-awaited guidance.


  • David K. Burton
    T +1 212 506 2525
  • Jeffrey G. Davis
    T +1 202 263 3390
  • Isaac L. Maron
    T +1 202 263 3839
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