SECTION 7. ISSUANCE OF

CERTIFICATION

.01 In General . Section 48C(e)(3)(B) provides that a taxpayer has 2 years from the date of acceptance by the Secretary of the § 48C(e) application during which to provide evidence that the requirements of the certification have been met in accor­ dance with section 7.02 of this notice. If such evidence is not timely received, the allocated § 48C credits will be forfeited. Section 48C(e)(3)(C) provides that a tax­ payer that receives a certification has an additional 2-year period beginning from the date of issuance of the certification to place the project in service and to notify the Secretary that such project has been placed in service. If such project is not placed in service by that time period, then the certification is no longer valid.

.02 Satisfaction of Requirements for Certification. A project is eligible for cer­ tification only if the taxpayer has received all permits from federal, state, tribal, and local governmental bodies for construc­ tion of the project at the planned location, including environmental authorization or reviews necessary to commence construc­ tion of the project. The Secretary may conduct additional allocation rounds for applications for certification if the Secre­ tary determines that: (1) there is an insuf­

ficient quantity of qualifying applications for certification pending at the time of the review, or (2) any certification made pursuant to § 48C(e)(2) has been revoked pursuant to § 48C(e)(2)(B) because the project subject to the certification has been delayed as a result of third-party op­ position or litigation.

The taxpayer must submit to DOE through the eXCHANGE portal evidence establishing that it has met all require­ ments necessary to commence construc­ tion of the project.

(1) The documentation establishing that the certification requirements of sec­ tion 7.01 of this notice are satisfied must be accompanied by a letter that includes the following written declaration: “I de­ clare that I am authorized to legally bind

[name of taxpayer]. Under penalties of perjury, I declare that I have examined this submission, including any accompanying documents, and, to the best of my knowl­ edge and belief, all of the facts contained herein are true, correct, and complete.”

(2) The taxpayer’s submission (the let­ ter including the perjury declaration and documentation) must be signed and dated by the taxpayer. The person signing for the taxpayer must have personal knowl­ edge of the facts. Further, the submission must be signed by a person authorized under state law to bind the taxpayer, such as an officer on behalf of a corporation, a general partner of a state law partnership, a member-manager on behalf of a limited liability company, a trustee on behalf of a trust, or the proprietor in the case of a sole proprietorship. If the taxpayer is a mem­ ber of an affiliated group filing consoli­ dated returns, the submission also must be signed by a duly authorized officer of the common parent of the group.

.03 DOE Notification . Upon receipt of the evidence described in section 7.02 of this notice that the taxpayer has satisfied the requirements for certification, DOE will notify the IRS and will send an ac­ knowledgment to the taxpayer.

.04 IRS Action on Certification . After receiving the notification from DOE de­ scribed in section 7.03 of this notice, the IRS will notify the taxpayer, by letter, of the IRS’s decision regarding certification. The date of the Certification Letter is the date of issuance of the certification for purposes of § 48C(e)(3)(C).