Treasury, IRS and DOE announce full applications are open for Qualifying Advanced Energy Project Tax Credit. There is up to $6 billion in tax credit allocations for the second round for the 48C(e) program, including approximately $2.5 billion for projects located in 48C(e) designated energy communities. Applicants who submitted a concept paper, whether they received an encourage or discourage letter, may now submit a full application on the 48C Portal. Applications are due by Friday, Oct. 18 11:59 pm Eastern time. Applicants are encouraged to use the application templates available on the 48C Portal.