This notice provides additional guidance to clarify and modify Notice 2023-18, 2023-10 I.R.B. 508, which established 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 § 48C(e) Energy Communities Census Tracts) for qualified investments in eligible qualifying advanced energy projects.

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Date: July 1, 2023

Tags: None

Sector(s): All

State(s): Nationwide