Notice 2020-41, page 954.

Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19. Notice 2020-41 extends the Continuity Safe Harbor for both the production tax credit for renewable energy facilities under section 45 (PTC) and the investment tax credit for energy property under § 48 (ITC) for projects that began construction in either calendar years 2016 or 2017. The notice also provides a 3½ Month Safe Harbor for services or property paid for by the taxpayer on or after September 16, 2019 and received by October 15, 2020.