SECTION 1. PURPOSE

This notice modifies the prior Internal Revenue Service (IRS) notices ² addressing the beginning of construction requirement for both the production tax credit for renewable energy facilities under section 45 of the Internal Revenue Code (Code) and the investment tax credit for energy property under § 48. In response to the Coronavirus Disease 2019 (COVID-19) pandemic, this notice provides that the Continuity Safe Harbor provided and extended by the prior IRS notices is further extended for projects that began construction in either calendar year 2016 or 2017. This 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.