If you do not have permission to operate, then it is not ready and available for use and it is not placed in service. Once you CAN actually use it, then you can claim it in that year as that is the year it is complete and ready for use. The key word is placed in service, if it is not able to be used due to inspections, then it is still NOT placed in service so you would not be able to claim the credit until 2025 tax filing.
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