IRS Notice 2019-43

January 1, 2020
David R. Cook - AHC Construction and Procurement Blog

Notice 2019-43 updates and clarifies the guidance provided in prior IRS notices regarding the beginning of construction for sections 45 and 48. Specifically, the notice provides that the Continuity Safe Harbor may be tolled and extended in certain limited circumstances involving significant national security concerns. One such concern is the route for the proposed transmission line which runs adjacent to a DOD facility. The DOD states that since the Plan raises significant concerns related to national security a proposed alternative route for the transmission line would be in the best interests of national security objectives.

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