Notice 2021-41, page 17.

Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 and Clarification of the Continuity Requirement. In response to the Coronavirus Disease 2019 (COVID-19) pandemic, Notice 2021-41 extends the Continuity Safe Harbor for both the production tax credit for qualified facilities under section 45 of the Internal Revenue Code (Code) and the investment tax credit for energy property under section 48 of the Code for property the construction of which began in 2016 through 2020. This notice also provides a clarification of the methods that taxpayers may use to satisfy the continuity requirement to satisfy the beginning of construction requirements under sections 45 and 48.