SECTION 9. FUTURE ALLOCATION

ROUNDS

.01 Future Allocation Rounds . After Round 1 of the § 48C(e) program, the IRS will conduct one or more additional allocation rounds for the § 48C(e) pro­ gram. Guidance issued subsequent to the additional § 48C(e) program guidance (subsequent § 48C(e) program guidance) will prescribe the procedures applicable to future allocation rounds of the § 48C(e) program.

.02 Review and Redistribution of Cred- its . Under § 48C(e), credits available un­ der § 48C(e)(2) may be reallocated if any certification made pursuant to § 48C(e)(3) has been revoked pursuant to § 48C(e)(3) (C). If credits under § 48C(e) are available for reallocation, the IRS may conduct an additional allocation program. Subsequent § 48C(e) program guidance will prescribe the procedures applicable to any addition­ al program.