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Rev. Proc. 2023-27

SECTION 1. PURPOSE

Internal Revenue Bulletin 2023-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the process under § 48(e) of the Internal Revenue Code (Code) 1 to apply for an allocation of environmental justice solar and wind capacity limitation (Capacity Limitation). Receipt of an allocation increases the amount of an energy investment credit determined under § 48(a) (§ 48 credit) for the taxable year in which certain solar and wind-powered electricity generation facilitates are placed in service.

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▸Contents — Internal Revenue Bulletin 2023-35
Internal Revenue Bulletin 2023-35

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