A group of Senate Democrats introduced a resolution to disapprove of IRS guidance that changes the requirements for wind and solar energy companies to claim clean energy tax credits.
In August 2025, the IRS issuedNotice 2025-42, which addresses beginning-of-construction requirements applicable to wind and solar facilities for the IRC § 45Y Clean Electricity Production Credit and IRC § 48E Clean Electricity Investment Credit. S.J.Res. 107, introduced by Senator Catherine Cortez Masto (D-NV), Senate Minority Leader Chuck Schumer (D-NY), and Senate Finance Committee Ranking Member Ron Wyden (D-OR), would overturn this August guidance.
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