While the SFC Bill had proposed significant phase-outs of the clean electricity tax credits (IRC §§ 45Y and 48E) for wind and solar projects that start construction in 2026 and later years, the Senate Bill instead eliminates the ability to claim such credits for wind and solar projects that start construction after the date of enactment of the BBB and that are placed in service after December 31, 2027. 2025 June 28, Don Lonczak, Elina Teplinsky, David McCullough, M.C. Hammond, Baylee Beeman, “Senate Votes to Advance the Big, Beautiful Bill – Latest on Renewable Energy Tax Credits”, in Pillsbury Winthrop Shaw Pittman: