SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2025-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice is effective for applicable wind and solar facilities the construction of which did not begin (as determined under section 5 of Notice 2022-61) prior to September 2, 2025.

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▸Contents — Internal Revenue Bulletin 2025-36

Internal Revenue Bulletin 2025-36

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