These new measures, which were enacted on March 26, 2026, include significant changes to:
- Extend filing deadlines to December 31, 2026
- Allow certain newly acquired refurbishment property to qualify
- Expand the eligibility of the CT ITC to include waste biomass electricity and heat generation equipment
- Permit property used in connection with certain mineral extraction or processing activities to produce a lesser proportion of qualifying materials and still qualify as a CTM use
- Expand the list of critical minerals that qualify for the CTM ITC.
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