<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div dir="ltr"></div><div dir="ltr">Thank you for the clarification. </div><div dir="ltr">Jay</div><div dir="ltr"><br><blockquote type="cite">On Aug 22, 2025, at 1:58 PM, Marco Mangelsdorf via RE-wrenches <re-wrenches@lists.re-wrenches.org> wrote:<br><br></blockquote></div><blockquote type="cite"><div dir="ltr"><div dir="ltr"><div><font size="4" face="georgia, serif">Just released yesterday.</font></div><div><br></div><font size="4" face="georgia, serif"><a href="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" target="_blank">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</a></font><div><h3 style="box-sizing:border-box;color:rgb(27,27,27);line-height:1.36842;margin-bottom:10px;margin-top:20px"><font size="4" face="georgia, serif">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?</font></h3><p style="box-sizing:border-box;margin:0px;color:rgb(27,27,27)"><font size="4" face="georgia, serif">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. <span style="background-color:rgb(255,255,0)">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. </span>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. <span style="background-color:rgb(255,255,0)">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</span>.</font></p></div></div>
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