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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Publisher: Internal Revenue Service
Date: July 1, 2023
Type: Program Guidance
Tags: None
Sector(s): All
State(s): Nationwide