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Following the unexpected December 2015 five-year PTC phase out plan passed by the US Congress, on 6 May 2016, the US Internal Revenue Service published Notice 2016-31 to extend the Continuity Safe Harbor deadlines. This is yet another positive and unexpected outcome for the wind industry – sure to have a notable impact on the US wind market development (both onshore and offshore).

FTI Intelligence provides a historical review of the IRS’s PTC guidance and examines its potential impact on the US wind market in this Spark- Energy Insight, IRS’ New Guidance on the Continuity Safe Harbor Is Expected to Re-shape the US Wind Market.

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