SECTION 9. DISCLOSURE OF

INFORMATION

.01 Section 48C(e)(7) provides that upon making a certification under § 48C(e), the Secretary is required to disclose publicly the identity of the applicant and the amount of the credit certified with respect to such applicant. Accordingly, the IRS will publish the results of Round 1 of the § 48C(e) program and will disclose the identity of the taxpayer and the amount of the § 48C credits allocated to the taxpayer with respect to projects that have been allocated a § 48C credit and have received a certification.

Bulletin No. 2023–25 927 June 20, 2023

.02 After a taxpayer receives an allocation through the § 48C(e) program, the eXCHANGE portal will ask the recipient-taxpayer if the taxpayer consents to disclosure of information in addition to information that is required by statute to be disclosed. The additional information may include the location of the taxpayer’s § 48C Facility and a brief description. A taxpayer’s decision to authorize or not to authorize the disclosure of any additional information will not impact the taxpayer’s § 48C credit allocation.

SECTION10. PAPERWORK REDUCTION ACT

Any collection burden associated with this notice is accounted for in OMB Control Number 1545-2151.

This notice does not alter any previously accounted for information collection requirements and does not create new collection requirements not already approved by the Office of Management and Budget.