N-2013-29: Beginning of Construction for Purposes of the Renewable Electricity Production Tax Credit and Energy Investment Tax Credit

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April 15, 2013

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Issue Number: N-2013-29

Inside This Issue

Notice 2013-29 provides guidelines and a safe harbor to determine when construction has begun on a facility eligible to receive the renewable electricity production tax credit (PTC) under section 45, or the energy investment tax credit (ITC) under section 48

Notice 2013-29 will be published in Internal Revenue Bulletin 2013-20 on May 13, 2013.

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