Navigating the OBBBA cliff

The passing of the One Big Beautiful Bill Act (OBBBA) in July 2025 brought forward deadlines for PV projects to receive US tax credits introduced by previous legislation, and set new requirements to demonstrate start of construction and other eligibility criteria. Project developers must move quickly to adapt to this new regulatory landscape, Ryan Kennedy reports.

Issue 02 - 2026

Developers must show that work on a project was carried out continuously in order to ensure tax credit eligibility.

Photo: Sunstall

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