BOC Compliance
The One Big Beautiful Bill Act introduced new Beginning of Construction deadlines and documentation requirements for clean energy projects. Empact documents, certifies, and monitors your BOC date, so the tax rules governing your project are locked in before the window closes.
What's at Stake
Empact certifies your BOC date and locks in the tax rules that govern your project, documented and defensible before the window closes.
Tax Rule Lock-In
The tax credit rules that apply to your project, the credit rate, the multipliers, the FEOC requirements, are locked in at Beginning of Construction.
Evidence Window
Timecards, certifications, and physical work evidence must be captured during construction. This information is often unavailable by the time it's needed, months after a contractor has finished with the project.
FEOC Grandfathering
Projects that safe-harbored before key deadlines may avoid certain FEOC requirements entirely, but only if their BOC status is properly documented.
Key Deadlines
July 4, 2026
Solar & WindSolar and wind projects that begin construction by July 4, 2026 are not subject to the December 31, 2027 placed-in-service deadline. Projects beginning construction after July 4, 2026 must be placed in service by December 31, 2027 to qualify for tax credits.
Dec 31, 2025
PassedProjects that began construction before January 1, 2026 may avoid certain Foreign Entity of Concern requirements. Confirming grandfathered status requires proper BOC documentation.
Aug 2025
Physical Work TestThe 5% safe harbor is no longer available for solar and wind projects over 1.5 MW beginning construction after August 2025. Significant physical work must be documented and defensible.
How BOC Is Established
Insufficient documentation of significant physical work, whether on-site or off-site, can void your BOC claim. Timecards, contracts, and work evidence must be collected and preserved throughout construction.
Falling below 5% of eligible capital expenditures on your BOC date forfeits safe harbor, and the tax rules that come with it. Not available for solar and wind projects over 1.5 MW beginning construction after August 2025.
Document & Certify
Collection of physical work evidence, timecards, and contracts, certified and defensible for formal tax opinions on your BOC date.
Track the 5% Threshold
Monitor bills of materials throughout construction and certify that safe harbor was met at the BOC date and maintained through placed-in-service.
Monitor Continuity
Flag projects at risk of missing the 4-year continuity window before it becomes a problem. Empact works with your team to address continuity issues early, so your BOC status holds from start to placed-in-service.
BOC evidence must be captured in real time. You can't reconstruct it after a contractor leaves the site. Compliance approaches that rely on periodic reviews find gaps too late. Empact collects and organizes documentation as construction progresses, so your record is complete when your counsel needs it.
We don't hand you a checklist. We conduct the review, organize the documentation, and deliver a BOC certification your tax counsel can rely on.
BOC status affects FEOC exposure, PWA requirements, and placed-in-service deadlines. Empact manages all six compliance areas from a single platform, so your deadlines and requirements are managed in one place.
What Empact Delivers
Physical work evidence collected and organized by project
5% safe harbor monitored and certified at placed-in-service
BOC date established and defensible for formal tax opinions
BOC evidence sourced from original timecards, contracts, and on-site records, not reconstructed after the fact
Continuity monitored through placed-in-service
Documentation package ready for IRS scrutiny and tax equity diligence
Empact's BOC team is ready to begin collecting physical work evidence, reviewing your documentation, and delivering a certified compliance record.
Talk to Our BOC Team