Notice 2024-30 clarifies Notice 2023-29 (which is

clarified by Notice 2023-45) by expanding the nameplate capacity attribution rule under section 4.02(1)(b) of Notice 2023-29 to include additional attribution property and by adding two 2017 North American Industry Classification System (NAICS) industry codes to the table in section 3.03(2) of Notice 2023-29 for purposes of determining the Fossil Fuel Employment rate (as defined in section 3.03(2) of Notice 2023-29). See Notice 2024-30, 2024-16 I.R.B. 878 available at IRS.gov/irb/2024-16_IRB#NOT-2024-30 .