To qualify for the production tax credit (PTC) or investment tax credit (ITC), a requirement was for a project to “start construction” before the end of 2013. That is when both incentives expired.

For start of construction, the wind industry had sought further clarification regarding two issues. First, the level of project physical work required for PTC eligibility, if the asset owner opted not to have met the 5% safe harbor threshold.

The IRS last year provided several examples of such physical work of a significant nature” including one in which 20% of a wind turbine foundation was finished.