Correct.....facilities built and entered into service before Dec 31st, 2027 are eligible for full credits but a facility that fails to meet that deadline can still utilize those credits IF construction of the facility commenced within 1 year of the OBBB being enacted, ie construction began before July 4th, 2026.
We shall witness an outcome, +ve or -ve, soon enough IMO.................
Per dallas's last post.........
“Businesses will be allowed to fully and immediately deduct the cost of building new manufacturing facilities. This temporary provision is retroactive to January 19, 2025 and runs through the end of 2028. The bill restores a tax break from the 2017 tax package that lets businesses fully write off the cost of equipment in the first year it was purchased. Solar and wind farms that enter service after 2027 would no longer be eligible for the credits.”
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