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Introduction

SECTION 3. QUALIFYING

Internal Revenue Bulletin 2006-11 · 2026-10-03 edition · updated 2026-10-04 · United States

GASIFICATION PROJECT PROGRAM

Section 48B(d)(1) provides that the Secretary, in consultation with the Secretary of Energy, shall establish a qualifying gasification project program to consider and award certifications for qualified investment eligible for credits under § 48B to qualifying gasification project sponsors. The Treasury Department and the Internal Revenue Service are establishing the qualifying gasification project program under the rules set forth in sections 4 through 8 of this notice. Pursuant to § 48B(d)(2), certificates of eligibility may be issued under the program only during the 10-year period beginning on October 1, 2005.

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▸Contents — Internal Revenue Bulletin 2006-11
Internal Revenue Bulletin 2006-11

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