Nouvelles règles pour les projets solaires aux États-Unis

Washington, D.C. – 29 Février 2024 – De nouvelles directives américaines modifient les critères d’éligibilité aux crédits d’impôt pour les projets éoliens et solaires. À partir d’août 2025, la démonstration d’un travail physique entamé sera essentielle pour prouver le début de la construction, remplaçant les méthodes antérieures. Cette évolution impacte significativement le secteur du solaire, notamment les développeurs devant respecter de nouveaux délais.Pour en savoir plus sur ces changements et leurs implications, continuez votre lecture.

Okay, here’s a breakdown of the key facts from the provided text, focusing on what it means for solar projects and the changes being implemented:

Key Takeaways:

Limited Exception for Small Solar: There’s a potential exception to new rules for some community residential and low-output solar projects. The details of this exception aren’t fully explained in this excerpt.
Shift to Physical Progress Test: As of August 2025, the primary way to prove a project has “begun construction” for the purposes of the Inflation Reduction Act (OBBBA) deadlines will be through demonstrating physical work has started.Previously, other methods (like paying for goods/services) could be used.
Effective Date: This change applies to installations where construction hasn’t started before September 2, 2025.
“Grandfathering” Concerns: Developers who want to use the old rules (allowing payment for goods/services to count as starting construction) before September 2, 2025, need to be sure they can realistically receive those goods/services within 3.5 months of payment. This is a notable hurdle.
Focus on Wind and Solar: The August 2025 notice specifically addresses the termination of credits under sections 45y and 48E for applicable wind and solar facilities.
Future Guidance on Foreign Entities: Separate guidance is coming regarding restrictions on projects involving “foreign entities of concern” (FEOCs). This notice doesn’t address those FEOC rules.

Definitions (from footnotes):

Applicable wind facility: Defined by sections 45y(d)(4)(b)(i) and 48e(e)(4)(b)(i) (with an exception for energy storage technology).
applicable Solar Facility: Defined by sections 45y(d)(4)(b)(ii) and 48e(e)(4)(b)(ii) (with an exception for energy storage technology).

In simpler terms:

The government is tightening the rules for claiming tax credits for solar and wind projects. They want to see actual construction happening (physical work) to prove a project is underway, not just payments being made. if you want to use the old rules, you need to be confident you’ll get what you paid for quickly. There’s a small potential exception for very small solar projects, but the details are unclear.

Let me know if you’d like me to elaborate on any specific point or if you have further questions.