Alert / Renewable Energy Tax Credit June 10, 2026 With July 4, 2026, deadline approaching, court vacates IRS Notice 2025-42; The Five Percent Safe Harbor method remains available for Wind and Solar - for now. What’s the impact? The US District Court for the District of Columbia held that IRS Notice 2025-42, which eliminated the Five Percent Safe Harbor, was arbitrary and capricious under the Administrative Procedure Act (APA) and vacated it in full.