SECTION 6. CONCEPT PAPERS

AND § 48C(e) APPLICATIONS

.01 In General . A taxpayer must sub­ mit for each project for which it seeks a § 48C allocation for Round 1 (1) by July 31, 2023, a concept paper for DOE con­ sideration and (2) by the date specified in the additional § 48C(e) program guidance, the § 48C(e) application. If an application for DOE recommendation does not (1) propose an eligible project or (2) include all of the information required in this no­ tice and the additional § 48C(e) program guidance (referred to herein as compli- ance review criteria ), DOE may decline to consider the application, or DOE may request an applicant resubmit its applica­ tion with the missing information. If DOE does not provide a recommendation for the application, the IRS will not consider § 48C(e) application.

.02 Information Required in the § 48C Application . By submitting an application through the eXCHANGE portal, an ap­ plicant is submitting a joint application for DOE recommendation and an appli­ cation for § 48C(e) certification. The eX­ CHANGE portal will prompt an applicant to enter necessary information and will provide corresponding instructions re­ garding the requirements for the § 48C(e) application. This information will include:

(1) The name, address, federal employ­ er identification number, and unique enti­ ty identifier number of the taxpayer (more information on unique entity identifier numbers at https://www.gsa.gov/aboutus/organization/federal-acquisition-ser­ vice/technology-transformation-services/ office-of-systems-management/integrat­ ed-award-environment-iae/iae-systems-in­ formation-kit/unique-entity-id-is-here?_

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ga=2.5445299.1413902251.16759764442019528746.1671035291). If the taxpayer is a member of an affiliated group filing consolidated returns, the taxpayer must also provide the name, address, and TIN of the common parent of the group.

(2) The name, telephone number, and email address of a contact person.

(3) The census tract where the taxpayer will locate the project.

(4) Whether the taxpayer will satisfy the prevailing wage and apprenticeship requirements and seeks a credit allocation in an amount that is 30 percent of the qual­ ified investment. If the taxpayer intends to comply with the prevailing wage and ap­ prenticeship requirement, the application should include the Initial PWA Confirma­ tion. See section 5.07 of this notice.

(5) The information requested in Ap­ pendix B of this notice and additional information specified in the additional § 48C(e) program guidance.