This notice provides two methods that a taxpayer may use to establish that construction of a qualified facility has begun. A taxpayer may establish the beginning of construction by starting physical work of a significant nature as described in section 4. Alternatively, a taxpayer may establish the beginning of construction by meeting the safe harbor provided in section 5 (Safe Harbor). Although a taxpayer may satisfy both methods, a taxpayer need only satisfy one method to establish that construction of a facility has begun for the purpose of qualifying for the PTC or ITC.

Economist Robert Michaels PhD presented this important testimony at a hearing before the Oversight Subcommittee and Energy Subcommittee of the Committee on Space, Science, and Technology. Dr. Michaels addresses the inefficiencies of wind energy and high costs of the technology. The purpose of his testimony is provided below. To access the full testimony, click on the link(s) at the bottom of this page.

This important report prepared by the United States Government Accountability Office examines federal wind-related initiatives. The GAO identified 82 wind-related initiatives that were fragmented across agencies, most had overlapping characteristics, and several that financed deployment of wind facilities provided duplicative financial support. The 82 initiatives were fragmented because they were implemented across nine agencies, and 68 overlapped with at least one other initiative due to shared characteristics. A summary of the report is provided below. The full report can be accessed by clicking on the links below.

This report prepared by the U.S. House Energy and Commerce Committee examines how American taxpayers have paid out nearly $4 billion to foreign-owned companies as part of a stimulus program that pays cash grants to green-energy firms. Republicans on the Committee charged that the Treasury Department-administered program has "failed" in its goal of putting Americans to work.

Nearly 6,500 citizens from 25 participating states united in signing this letter urging Congress to oppose any extension of the wind energy production tax credit (“PTC”) due to expire at the end of 2012. More than 200 U.S. Senators and Members of Congress received the letter. The body of the letter is provided below. The full letter, without signatures included, can be accessed by clicking on the link at the bottom of this page.

David E. Dismukes, a professor, associate executive director, and director of Policy Analysis at the Center for Energy Studies, Louisiana State University, lays out a clear description of the wind production tax credit and how the subsidy has become an unnecessary handout for an industry that, after 20-years, is unable to stand on its own without government assistance.

This important document prepared by the Northbridge Group explains how the wind production tax credit has distorted the competitive wholesale energy market thus harming the financial of other, reliable generators on the system. The executive summary of the report is provided below. The full report can be accessed by clicking on the link at the bottom of this page.

The Exelon presentation details how the wind production tax credit is distorting the wholesale power market and financially harming other clean, reliable resources. An excerpt of the presentation is below. The full presentation can be accessed by clicking on the link(s) at the bottom of the page.

Jonathan Lesser of Continental Economics delivered this presentation which addresses the flaws of the wind PTC and the hidden costs of wind power. An excerpt of his presentation is below. The full presentation can be accessed by clicking on the link(s) at the bottom of the page.

This month, two subcommittees of the House of Representatives Science, Space, and Technology Committee[1] held a joint hearing, “Impact of Tax Policies on the Commercial Application of Renewable Energy Technology.” Windaction.org's Lisa Linowes was one of nine witnesses who testified. A summary of Ms. Linowes testimony follows. The full text of her testimony can be accessed at the links at the bottom of this page.