Updates. This page tracks what changed in the law, what guidance the IRS released, and what we updated on this site — in reverse chronological order. Bookmark it if you follow this space. Educational only — see Disclaimer.

How to use this page

  • Scan the date headings for what's new.
  • Each entry notes what changed (in the law or guidance) and what we did (pages updated).
  • "Re-check" items flag facts that are volatile and need re-verification on a specific timeline.

June 2026 — site-wide OBBBA refresh

What changed in the law

The One Big Beautiful Bill Act (OBBBA, signed July 4, 2025) preserved §6418 transferability but rewrote the timeline for several credits and added foreign-entity restrictions. The key changes, now reflected across the site:

  • §30C terminated. No credit for property placed in service after June 30, 2026. The original sunset was December 31, 2032. (IRS Form 8911 instructions confirm.)
  • §45Y & §48E wind/solar acceleration. Projects that begin construction after July 4, 2026 must be placed in service by December 31, 2027. Projects starting on or before that date are not subject to the accelerated deadline. IRS Notice 2025-42 governs beginning-of-construction (limited the 5% safe harbor for large projects).
  • §45X wind components. No credit for wind components sold after December 31, 2027. Critical-minerals phaseout begins 2031 (metallurgical coal 2030).
  • §45V accelerated termination. Begin-construction deadline moved up from the original 2033 window. Sources differ on the exact cutoff — we flag it for verification rather than asserting a hard date.
  • §45Z extended. Credit window extended through December 31, 2029. Proposed regulations issued February 2026.
  • FEOC restrictions added. §6418 transfers to prohibited/"specified" foreign entities (ties to China, Russia, North Korea, Iran) are barred. FEOC eligibility rules now apply across §45Y, §48E, §45X, §45Q, §45U, and §45Z.
  • The "11 credits" figure is historical. Transferability survived, but it follows each credit's availability. The practically transferable set is shrinking and date-dependent.

What we updated on this site

  • Eligible Credits — removed the "11 credits" claim site-wide; reframed as availability-tied and shrinking; added the §6418 sunset clock timeline and "What's sunsetting" block.
  • Every credit page (§30C, §45, §45Q, §45U, §45V, §45X, §45Y, §45Z, §48, §48C, §48E) — OBBBA timing, FEOC, and date refresh.
  • §30C — prominent termination notice (June 30, 2026).
  • §45Y & §48E — wind/solar acceleration + Notice 2025-42 + FEOC callout.
  • §45X — wind-component sunset + critical-minerals phaseout + reconstructed all broken source links.
  • Risk & Compliance — added dedicated FEOC diligence section; threaded through checklist and gotchas.
  • Registration & Filing — refreshed date and Eligible Credits cross-reference.
  • How It Works — removed "11 credits" claim; added system diagram.
  • About — added referral-model disclosure and editorial standards.
  • Contact — new Tally-based lead-capture form (form-first layout, white-card embed, branching by buyer/seller/advisor).
  • Privacy Policy — rewritten to match the form's actual data practices (third-party sharing, referral compensation, contact consent, opt-out).
  • Disclaimer, Terms, Editorial Policy — replaced AdSense/ads references with referral-model disclosure; removed off-brand email; fixed broken links.
  • Glossary — added FEOC and OBBBA terms; removed "11 credits" claim.
  • Theme — fixed --accent-light dark-mode washout; removed author byline ("northumber"); removed stale "Latest updates" homepage feed; added header Contact CTA, hero trust row, and multi-column footer.

Re-check items (volatile — verify before relying)

  • §30C (after June 30, 2026): confirm the termination has taken effect; update the page from "ending" to "ended."
  • §45Y/§48E wind/solar (around July 4, 2026): confirm the begin-construction cutoff and whether any additional IRS guidance has been issued.
  • §45V termination date: sources still conflict on the exact cutoff — re-check when IRS issues clarifying guidance.
  • §45Z proposed regulations: confirm whether the February 2026 proposed regs have been finalized.
  • FEOC scope: definitions and effective dates are still developing — verify against primary sources.

Earlier history

February 2026 — initial site build

Site launched with hub pages (Start Here, How It Works, Eligible Credits, Registration & Filing, Risk & Compliance, Glossary) and individual credit pages for all credits within §6418's scope. Initial content reflected pre-OBBBA law and IRA-era guidance.

Official sources for tracking changes

When guidance updates, these are the places to check first:

Last updated: June 2026

Educational content only — not tax or legal advice. See Disclaimer.