Thank you for the clarification. Jay > On Aug 22, 2025, at 1:58 PM, Marco Mangelsdorf via RE-wrenches > <[email protected]> wrote: > > > Just released yesterday. > > https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-act-obbb > 7. For purposes of the residential clean energy credit under section 25D, can > a credit be claimed for property installed after December 31, 2025, or > constructed after that date, if a taxpayer pays for the property on or before > December 31, 2025? > No. Section 25D(e)(8)(A) provides that an expenditure with respect to an item > is treated as made when the original installation of the item is completed. > If installation is completed after December 31, 2025, the expenditure will be > treated as made after December 31, 2025, which will prevent the taxpayer from > claiming the section 25D credit. In the case of an expenditure made in > connection with the construction or reconstruction of a structure, section > 25D(e)(8)(B) provides that such expenditure will be treated as made when the > original use of the constructed or reconstructed structure by the taxpayer > begins. If such construction or reconstruction is completed and taxpayer’s > original use of the structure begins after December 31, 2025, the expenditure > will be treated as made after December 31, 2025, which will prevent the > taxpayer from claiming the section 25D credit. > _______________________________________________ > List sponsored by Redwood Alliance > > Pay optional member dues here: http://re-wrenches.org > > List Address: [email protected] > > Change listserver email address & settings: > http://lists.re-wrenches.org/options.cgi/re-wrenches-re-wrenches.org > > There are two list archives for searching. When one doesn't work, try the > other: > https://www.mail-archive.com/[email protected]/ > http://lists.re-wrenches.org/pipermail/re-wrenches-re-wrenches.org > > List rules & etiquette: > http://www.re-wrenches.org/etiquette.htm > > Check out or update participant bios: > http://www.members.re-wrenches.org >
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Pay optional member dues here: http://re-wrenches.org List Address: [email protected] Change listserver email address & settings: http://lists.re-wrenches.org/options.cgi/re-wrenches-re-wrenches.org There are two list archives for searching. When one doesn't work, try the other: https://www.mail-archive.com/[email protected]/ http://lists.re-wrenches.org/pipermail/re-wrenches-re-wrenches.org List rules & etiquette: http://www.re-wrenches.org/etiquette.htm Check out or update participant bios: http://www.members.re-wrenches.org
