SECTION 6. REALLOCATION OF
Internal Revenue Bulletin 2013-46 · 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in service before January 1, 2021, or the DOE informs the Service that the DOE certification for the facility has been withdrawn, the amount of the national megawatt capacity limitation allocated to that facility will be withdrawn and the national megawatt capacity limitation will be reallocated under the rules of Section 4.04 of
November 12, 2013 502 Bulletin No. 2013–46
this Notice among the remaining qualifying facilities.
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