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Notice 2023-24

SECTION 4. DETERMINATION

Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States

OF THE UNUTILIZED NATIONAL MEGAWATT CAPACITY LIMITATION

After consultation with the DOE, the Treasury Department and the IRS have determined that no advanced nuclear power facility that received an allocation of the NMCL under Notice 201368 was placed in service before January 1, 2021. Therefore, in accordance with section 6 of Notice 2013-68 and § 45J(b)(5)(B), all previous allocations of the NMCL are withdrawn and the total unutilized NMCL is 6,000 megawatts. The unutilized NMCL is available for allocation as provided in section 5 of this notice.

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▸Contents — Internal Revenue Bulletin 2023-13

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