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SPOTLIGHT

1. TAX POLICY

IRS releases guidance on expanded PTC eligibility

Wind and other eligible renewable energy developers will be able to claim the production tax credit as long as they spend at least 5 percent of a project's costs by the end of this year, the Internal Revenue Service said today in eagerly anticipated guidelines. The document clarifies an expansion of the PTC's eligibility that Congress enacted in January, as it extended the credit through the end of this year for wind.

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