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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Under the American Taxpayer Relief Act of 2012, Pub. L. No. 112–240, 126 Stat. 2313 (ATRA), a qualified facility (as described in section 45(d) of the Internal Revenue Code) will be eligible to receive the renewable electricity production

tax credit (PTC) under section 45, or the energy investment tax credit (ITC) under section 48 in lieu of the PTC, if construction of such facility begins before January 1, 2014. This notice provides guidelines and a safe harbor to determine when construction has begun on such a facility.

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▸Contents — Internal Revenue Bulletin 2013-20
Internal Revenue Bulletin 2013-20

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