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Introduction

SECTION 6. APPLICATION FOR § 48D

Internal Revenue Bulletin 2010-23 · 2026-10-03 edition · updated 2026-10-04 · United States

CERTIFICATION

.01 A separate application for certification must be submitted for each project for which an eligible taxpayer is seeking certification of a qualified investment. If an application for certification does not include all of the information required by section 6.02 of this notice and meet the requirements of section 7.01 and 7.02 of this notice, the Service and HHS may decline to consider the application.

.02 Application for § 48D Certification . Applications for § 48D certification will be made on Form 8942, “Application for Cer- tification of Qualified Investments Eligible for Credits and Grants Under the Quali-

fying Therapeutic Discovery Project Pro- gram.” Form 8942 and its instructions will provide the manner for submitting applications. Form 8942 will be released no later than June 21, 2010, and will be available to the public on www.irs.gov .

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▸Contents — Internal Revenue Bulletin 2010-23
Internal Revenue Bulletin 2010-23

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