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Rev. Proc. 2023-27

SECTION 5. APPLICATION

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

An applicant (defined in section 6 of this revenue procedure) must submit an application to apply for an allocation of Capacity Limitation. The application must contain all information, documentation, and attestations specified in section 7 of this revenue procedure and any additional information required by the Department of Energy’s (DOE) publicly available written procedures. Applicants must submit applications for a particular category of facility described in § 1.48(e)-1(b)(2) (that is, Category 1 Facility, Category 2 Facility, Category 3 Facility, or Category 4 Facility). Applicants may only submit one application per facility per the allocation year. DOE will publicly announce opening and closing dates for the application.

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