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Ext. PublicationEnergy Evolution – OBBBA Changes to Solar and Wind
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In this episode of Energy Evolution, hosts Dawn Rhea and Jon Pezzi explore the impact of recent changes in federal tax credit rules and their implications for solar and wind facilities considering the OBBBA legislation.
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Detailed Description of Energy Evolution – OBBA Changes to Solar and Wind
00:00:00
Dawn: Welcome back to Energy Evolution. I am here again with my partner, Jon Pezzi.
We cover the federal tax credit side of these fun energy credits, and we want to talk about the big change from OBBBA and what it means to solar and wind, who may not have been the biggest winners in this bill.
00:00:21
Dawn: The first thing we wanted to chat about, I believe, is a lot of what does it mean for beginning of construction. And so we know folks are rushing to place things in service before January 1, 2026.
And we just wanted a quick refresh on “beginning of construction” generally means really placing shovels into the ground and actually starting physical construction of that facility, be it directly or indirectly through a contract.
00:00:50
Dawn: We don’t want to go too much into this because we do have energy evolution episodes in the past where we detailed what it is to begin construction for these facilities.
But we did want to highlight again that folks, hey, 01/01/2026 is right around the corner. 2025 has sped through so quickly, and we are in November.
00:01:11
Dawn: And then, Jon, after beginning of construction, what do you think is kind of not being talked about with respect to the change in the rules from OBBA?
00:01:21
Jon: In the notice, the first place this came up was in the notice related to the prevailing or to the beginning construction guidance was, the reason why the Trump administration wants to get rid of solar is its reliance on foreign parts.
They called it a national security issue. One of the changes in the OBBBA was that you now have potential limitations beginning 01/01/2026 on facilities that have more than a certain amount of materials and technology coming from those certain specified countries.
00:01:59
Jon: And with solar, it’s obviously going to be China. Again, that starts to kick in 01/01/26. If you have a solar facility where the technology and the panels and stuff are coming from China, you may have an issue with the credit, under the new rules.
00:02:13
Dawn: Oh, absolutely. That is, again, beginning of construction has been all over the place, but not necessarily the components and where those components and technology are originating from.
We wanted to let folks know, hey, you really need to dig down and understand where your rack, your mount, your inverter, even your torque tubing, everything that is with respect to these panels and how they’re put together. Where is this technology coming from?
00:02:43
Jon: Absolutely.
00:02:44
Dawn: So just another heads up as we head into the end of the year, things to think about, especially from OBBA and how it impacted solar and wind in particular. Thanks, and we look forward to chatting with you again.
