Aaron Lang
- Indexed articles, last 90 days
- 2
- Latest publication
- Aug 3, 2026
- Outlet visibility, for Mondaq
- Top 500K sites
- Earliest in this view
- Jul 17, 2026
Latest articles
Federal Court Vacates IRS Notice 2025-42, Restoring Five Percent Safe Harbor For “Beginning Of Construction” On Wind And Solar Projects (opens the original)
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In a rare Saturday afternoon ruling on June 6, 2026, the U.S. District Court for the District of Columbia vacated IRS Notice 2025-42 in its entirety and remanded to the IRS for further proceedings. Notice 2025-42, issued in August 2025, eliminated the long-standing “Five Percent Safe Harbor” as a method of establishing “beginning of construction” for federal energy tax credit purposes for all wind projects and solar projects exceeding 1.5 megawatts. Under the Notice, developers of those projects
The Prohibited Foreign Entity (Or FEOC) Rules And Battery Storage (opens the original)
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Over the past year, battery storage developers and equipment manufacturers have had to contend with new “Prohibited Foreign Entity” (PFE) rules—commonly called the FEOC (“foreign entity of concern”) requirements. Enacted on July 4, 2025, as part of the “One Big Beautiful Bill Act” (OBBBA), the PFE rules bar developers and manufacturers with specified ties to certain foreign entities—primarily entities with certain ties to China—from eligibility for key federal tax credits—including the Section 4
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Top 500K sites
For Mondaq, the outlet · Measured Aug 1, 2026
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