The changes start at different points from 2025 through a year after enactment
What the document says“Except as provided in paragraphs (2), (3), and (4), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.”
The section applies its amendments to taxable years beginning after enactment, except that the material assistance rule applies to facilities whose construction begins after December 31, 2025, the supplier certification penalty applies to certifications provided after that date, and the wind and solar termination applies to facilities whose construction begins more than 12 months after enactment.
What the document actually says“Except as provided in paragraphs (2), (3), and (4), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.”
The changes start with tax years that begin after this law passed. Three parts are treated apart.
The foreign help rule reaches work begun after 2025. The supplier penalty reaches papers given after that date. The wind and solar end date reaches work begun a year after this law.
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