Aug 01, 2019 · January 1, 2021, and December 31, 2021, but placed in service before 2024 • 10% tax credit for projects commencing construction after December 31, 2021, or placed in service after December 31, 2023.5 A solar project is considered to have commenced construction if: • At least 5% of final qualifying project costs are incurred. Expenses have to
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