I have read through Notice 2018-59 but it conveniently omits the timing for claiming the ITC under the new "when does construction begin" rules. The credit requires that depreciation is allowable on the tangible property. Do I take the credit in the year that the safe harbor allowed by the Notice can be claimed? or, Do I wait until the system is placed in service with the percentage amount allowed by any safe harbor claim? If I can claim the safe harbor in 2019 can I claim 30% in 2019 or do I have to wait until 2020 when it is placed in service? If I take the credit in 2019 can I then take bonus depreciation in 2020 for the cost - 50% of ITC amount? Does the credit have to be claimed in the same year that depreciation starts for the amount governed by the safe harbor claimed?