This notice establishes the program under § 48C(e)(1) of the Internal Revenue Code to allocate $10 billion of credits ($4 billion of which may be allocated only to projects located in certain energy communities) for qualified investments in eligible qualifying advanced energy projects.
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Publisher: Internal Revenue Service
Date: February 13, 2023
Type: Program Guidance
Tags: None
Sector(s): All
State(s): Nationwide