Editor's note: The OBBBA's accelerated termination of several IRA energy credits, §25D and §25C effective December 31, 2025; §30D and §45W effective September 30, 2025, produced a fourth-quarter scramble in 2025 that our practice has not seen since the Q4 2017 TCJA acceleration. For our real estate operators, solar/EV/HVAC installers, and HOAs, October through December 2025 was three months of urgent placed-in-service deadlines and last-minute project acceleration.
When OBBBA was signed July 4, 2025 ¹, several Inflation Reduction Act energy credits had their termination dates pulled forward by years. For our real-estate and construction clients, the most impactful changes were rolling deadlines from September 30, 2025 through June 30, 2026. These accelerated deadlines created intense client demand for project acceleration and completion before year-end.
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