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This notice updates the version of Appendix A (defining qualifying advance energy projects) with clearer definitions and examples and updates the earlier version of Appendix B (providing the Department of Energy (DOE) application process) published in Notice 2023-18, 2023-10 I.R.B. 508. This notice also provides the process for submitting concept papers and joint applications for DOE recommendations and for IRS § 48C(e) certifications and clarifies the selection criteria used to evaluate whether a project merits a DOE recommendation. This notice defines the term “facility” for purposes of sections 45X and 48C, provides the procedure for informing DOE and the Internal Revenue Service (IRS) of a significant change to the project plan, includes information regarding the disclosure of certain information, and clarifies that eligible property that is placed in service before being awarded an allocation of section § 48C credits is ineligible for the § 48C(e) program. Finally, the guidance provides information regarding § 48C(e) energy communities census tracts, including new Appendix C, which contains a list of those census tracts.
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