Notice 2023-45 clarifies section 5.02(3) of Notice

2023-29 which describes requirements for a brownfield site safe harbor for projects with a nameplate capacity of not greater than 5 MW in alternating current. This notice also describes a prior modification that was made via an online update pertaining to the special rule for beginning of construction under section 4.01(2) of Notice 2023-29. See Notice 2023-45, 2023-29 I.R.B. 317 available at IRS.gov/irb/2023-29_IRB#NOT-2023-45 .