Safe Harbor Proof — Project Meadowlark

Proof is a drafting aid and organizational template built from public Treasury guidance — Notices 2013-29, 2018-59, 2020-41, 2021-41, 2025-42, and 2026-15, and the July 2025 statute — current as of July 2026. It is not tax or legal advice, does not cover every fact pattern (aggregation, retrofits, 80/20, transfers of safe-harbored equipment, and tribal/territorial rules among them), and no attorney-client relationship is formed by its use. Beginning-of-construction qualification is facts-and-circumstances; have qualified tax counsel review your position and every document before you rely on either.