Establish BoC Compliance With Certainty
Reunion BoC is a purpose-built solution that establishes, evidences, and maintains a defensible construction start date, so projects can meet qualifications with confidence.
Join the WaitlistWhy BoC Compliance Matters
IRS guidance requires developers to establish and maintain a valid "beginning of construction" date to qualify for tax credits. Without clear evidence, projects risk disqualification or delays in financing.
What Is the Beginning of Construction (BoC)?
The latest Beginning of Construction (BoC) rules are critical to determining eligibility for clean energy tax credits, PWA compliance applicability, and the PWA Apprentice Labor Hours requirement.
What Does BoC Compliance Involve?
Physical Work Tracking: Monitor on-site activity and payroll to prove construction start and continuity.
Exclusion Controls: Differentiate qualifying work from disallowed preparatory activities or vendor inventory.
Continuity Testing: Demonstrate ongoing project activity under IRS Notice 2018-59 and 2021-41.
Audit Readiness: Package evidence for tax equity, insurers, and buyers to streamline diligence.
The Challenge
Fragmented records, consultant attestations, and after-the-fact reconstructions create risk and slow down deals.
The Solution
Reunion BoC replaces manual work with automated, verifiable reporting.
Reunion BoC: The Most Reliable Path to Compliance
Physical Work Tracking
Leverage satellite imagery, site data, and payroll records to confirm qualifying construction activity.
Exclusion Controls
Automatically flag and exclude non-qualifying activities, such as preliminary activities or inventory storage.
Continuity Verification
Track project activity to ensure compliance with IRS continuity requirements.
Compliance Reporting
Generate audit-ready reports with verifiable evidence of start dates and continuity for credit purchasers, investors, and insurers.
How It Works
Reunion BoC consolidates project data into a single compliance workflow, ensuring IRS standards are met from the moment construction begins.
Upload Project Data
Upload project site and payroll information
Verify Qualifying Work
Track qualifying physical work and filter out disallowed activities
Maintain Continuity
Monitor continuity through ongoing construction
Generate Reports
Export evidence-based compliance reports for audits and diligence
How Reunion BoC Helps
What Counts — And What Doesn’t
BoC requires either physical work of a significant nature or meeting the 5% safe harbor test.
Reunion BoC helps you:
Differentiate qualifying site work from preliminary activities like permitting, design, or land clearing
Exclude vendor-held inventory and off-the-shelf components that do not support BoC
Maintain a record of qualifying invoices, pay stubs, and field logs
Continuity, Simplified
Reunion BoC provides developers and financiers with confidence that projects meet IRS rules from start to finish.
Satellite, worksite, and payroll monitoring to validate BoC milestones.
Automated distinction between qualifying and non-qualifying activities.
Continuity tracking aligned with IRS Notices 2018-59 and 2021-41.
Audit-ready compliance packages for tax credit buyers and financing partners.
Who It’s For
Reunion BoC supports developers, IPPs, EPCs, and financiers who need consistent, defensible documentation across large portfolios.
Developers
IPPs
EPCs
Financiers