Legal, Regulatory & Compliance Disclosures

Tax & Regulatory

IRS Notice 2026-15

The information presented on the ITC ENERGY™ website relates to energy property and infrastructure systems potentially eligible for investment tax credits (ITC) under Internal Revenue Code Section 48 and accelerated depreciation under Section 168(k) (bonus depreciation) and the Modified Accelerated Cost Recovery System (MACRS).

IRS Notice 2026-15 provides guidance on the application of the investment tax credit to qualifying energy property placed in service on or after the effective date of the notice. ITC ENERGY™ makes no representation that any specific project, system, or investment will qualify for any particular tax credit or incentive. Eligibility for tax credits depends on facts and circumstances specific to each project and taxpayer.

Nothing herein constitutes tax advice. Consult a qualified tax professional, CPA, or tax attorney regarding your specific circumstances, project structure, and applicable tax law.

Legislative

One Big Beautiful Bill Act (OBBBA)

References to the One Big Beautiful Bill Act (OBBBA) and any associated legislative timelines reflect publicly available legislative information as of the date of publication on this website.

ITC ENERGY™ makes no representation regarding the final passage, amendment, implementation, or regulatory interpretation of any pending or proposed legislation. Compliance timelines, incentive provisions, and program parameters referenced in connection with the OBBBA are subject to change based on Congressional action, regulatory rulemaking, and administrative guidance.

Users should not rely on any legislative reference on this website as legal or tax advice. Consult qualified legal and tax professionals for guidance on the current status of any legislation and its applicability to your circumstances.

Compliance

Supply Chain Security

References to the 55% Manufactured Cost Requirement (MACR) and Prohibited Foreign Entity (PFE) restrictions reflect requirements under the Inflation Reduction Act (IRA) domestic content bonus credit provisions as currently in effect and as interpreted by applicable regulatory guidance.

Verification services referenced in connection with ITC ENERGY™ projects may be provided by independent third-party compliance firms. ITC ENERGY™ makes no guarantee of credit eligibility, domestic content compliance, or satisfaction of any PFE restriction for any specific project, system, or component.

Domestic content and supply chain compliance requirements are subject to change through regulatory guidance, legislative amendment, and administrative action. Users should consult qualified legal and compliance professionals to assess the applicability of these requirements to their specific projects and circumstances.

General

General Disclaimer

This website and all content published by ITC ENERGY™ are provided for informational and educational purposes only. Nothing on this website constitutes an offer to sell, a solicitation of an offer to buy, or a recommendation of any security, investment product, or financial instrument.

Past performance is not indicative of future results. All infrastructure projections, financial estimates, and forward-looking statements are subject to material risks, uncertainties, and assumptions that may cause actual results to differ materially from those expressed or implied.

ITC ENERGY™ is not a registered investment adviser, broker-dealer, or financial institution. References to capital structures, fund mechanics, depreciation strategies, or investment returns are provided for general informational purposes only and should not be construed as investment advice or a solicitation of any kind.

Users of this website are solely responsible for their own investment and business decisions. ITC ENERGY™ strongly recommends that all users consult with qualified financial, legal, and tax professionals before making any investment or business decision based on information contained on this website.

ITC ENERGY™ reserves the right to update, modify, or remove any content on this website at any time without notice. The information on this website may not reflect the most current legal, regulatory, or market developments.