SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 2025-36 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Except as provided in sections 6 and 7 of this notice, this notice modifies Notice 2022-61 to provide that section 5 of such notice is not applicable for determining whether construction of an applicable wind or solar facility began prior to the beginning of construction deadline in §§ 70512(l)(4) and 70513(g)(5) of the OBBBA.
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