This notice provides additional guidance to clarify and amplify the procedures for the allocation of credits under § 48C of the Internal Revenue Code pursuant to the qualifying advanced energy project credit program under the § 48C(e) program and announces the 2024 allocation round of the § 48C(e) program (Round 2).
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Publisher: Internal Revenue Service
Date: January 1, 2024
Type: Program Guidance
Tags: None
Sector(s): All
State(s): Nationwide