One of the most crucial elements of any property financed by clean energy tax incentives is the begin-construction date. That date'which must be proven through one of two tests'sets the standard for the amount of tax credits and their value. It may also determine eligibility for certain incentives. In this week's podcast, guest host Tony Grappone, CPA, and guest Josh Morris, CPA, discuss the begin-construction tests, including why they are important and how to prove you've met at least one of the tests. They also discuss issues that can arise while proving either the physical work test or the 5% test and share what services Novogradac provides to assist clients in meeting these crucial tests.