Notice 2023-47 has information that taxpayers may
2025 Inst 3468 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in Notice 2023-29 to qualify for energy community bonus credit rates under section 48E
| Beginning of Construction | |||
|---|---|---|---|
| On or Before 06/15/25 |
From 06/16/25 to 12/31/25 |
In 2026 |
|
| Total costs of all products mined, produced, or manufactured in the United States |
40% | 45% | 50% |
| Total costs of all products mined, produced, or manufactured in the United States for qualified offshore wind facilities |
20% | 27.5% | 35% |
8 Instructions for Form 3468 (2025)
or section 48. See Notice 2023-47, 2023-29 I.R.B. 318 available at IRS.gov/irb/2023-29_IRB#NOT-2023-47 .
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