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SECTION 5. REALLOCATION OF

Internal Revenue Bulletin 2006-18 · 2026-10-03 edition · updated 2026-10-04 · United States

NATIONAL MEGAWATT CAPACITY LIMITATION IN CERTAIN CASES

If an amount of national megawatt capacity limitation is allocated to a facility and the facility is not placed in service before January 1, 2021, or the DOE informs the Service that the DOE certification for the facility has been withdrawn, the amount of the national megawatt capacity limitation allocated to that facility will be withdrawn and the national megawatt

capacity limitation will be reallocated under the rules of section 3.03 of this notice among the remaining qualifying facilities.

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▸Contents — Internal Revenue Bulletin 2006-18

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