SECTION 7. APPLICATION — Internal Revenue Bulletin 2023-35

.01 Registration . (1) In general . Applications are collected through the portal hosted by the Department of Energy (portal). Applicants must follow DOE’s publicly available procedures to register in the portal and to submit applications.

(2) Application Submission . The applicant’s application and any required attestations must be submitted under penalties of perjury and dated by the applicant. The person submitting the application must have personal knowledge of the facts. Further, the application and any required attestations must be submitted by a person authorized under state law to bind the applicant. For example, an application may be authorized by an officer on behalf of a corporation, a general partner of a state law partnership, a member-manager on behalf of a limited liability company, a trustee on behalf of a trust, or the proprietor in the case of a sole proprietorship. If the applicant is a member of an affiliated group filing consolidated returns, the submission also must be authorized by a duly authorized officer of the common parent of the group.

.02 Applicant Information . The application must include the following identifying information:

(1) The name of the applicant; (2) The unique federal taxpayer identification number for the applicant (if available);

(3) The applicant’s address; (4) If the applicant is a subsidiary corporation of a consolidated group, the legal name and federal taxpayer identification number of the parent corporation of the consolidated group;

(5) The name and telephone number of the person submitting the application on behalf of the applicant; and

(6) Any other information required by DOE’s publicly available written procedures.

.03 Facility Information . (1) In general . The application must include the information described in sections 70.02(2) and 7.03(3) of this revenue procedure.

(2) Facility maximum net output and nameplate capacity .

(a) Wind facility. Applicants seeking an allocation for a wind facility must report the expected maximum net output of the facility defined as the nameplate capacity of the facility in alternating current. Wind facilities selected for an allocation will be awarded an amount of Capacity Limitation in direct current that is equal to the facility’s reported nameplate capacity in alternating current.

(b) Solar facility. Applicants seeking an allocation for a solar facility must report the expected maximum net output of the facility as measured in alternating current and the nameplate capacity of the facility in direct current. Solar facilities selected for an allocation will be awarded an amount of Capacity Limitation in direct current that is equal to the facility’s reported nameplate capacity in direct current.

(3) Facility location . Applicants are required to report the location of the facility, including street address (if applicable) and coordinates (latitude and longitude).

.04 Documentation . (1) In general . Applicants must submit the documentation specified in sections 7.04(2) and 7.04(3) of this revenue procedure with an application for an allocation of Capacity Limitation. An application is not complete and may be rejected if any required documentation is not included.

(2) Facility documentation . The following documents are required for each facility for which an application is submitted:

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Table 2

Document Requirement	FTM2	BTM3 <= 1 MW AC	BTM > 1 MW AC
An executed contract to purchase the facility, an executed contract to lease the facility, or an executed power purchase agreement for the facility, in their entirety inclusive of any amendments, appendices, consumer disclosures, and schedules thereto.	No	Yes	Yes
A copy of the fnal executed interconnection agreement, if applicable (see below). If the facility is located in a market where the interconnection agreement cannot be signed prior to construction or interconnection of the facility, a signed conditional approval letter from the jurisdictional utility and/or an affdavit stating that an interconnection agreement cannot be executed until after construction of the facility signed by an individual with authority to bind the applicant. If an interconnection agreement is not applicable to the facility (for example, due to utility ownership), this requirement is satisfed by a fnal written decision from a Public Utility Commission, cooperative board, or other governing body with suffcient authority that fnancially authorizes the facility.	Yes	No	Yes

(3) Facility category specific docu- ment . The application must include the

following documents for the applicable facility category:

Table 3

Document Requirement	Category 1	Category 2	Category 3	Category 4
Documentation demonstrating property will be installed on an eligible residential building.	No	No	Yes	No
Plans to ensure tenants receive required fnancial benefts, including a draft Benefts Sharing Statement.	No	No	Yes	No
If applying under Additional Selection Criteria: Documentation demonstrating applicant meets Ownership Criteria Documentation including, but not limited to: IRS determination letter of tax-exempt status; informational tax flings (Form 990); tax returns and employment tax returns4; articles of incorporation or certifcate of formation and by-laws; fnancial statements prepared by a third-party and/or certifed by an offcer of the entity; partnership agreement; and employee records.	Yes	Yes	Yes	Yes

2 As defined in § 1.48(e)-1(i)(2)(iii), for the purposes of the Program, a qualified solar or wind facility is front of the meter (FTM) if it is directly connected to a grid and its primary purpose is to provide electricity to one or more offsite locations via such grid or utility meters with which it does not have an electrical connection; alternatively, FTM is defined as a facility that is not BTM. For the purposes of Category 4, a qualified solar or wind facility is also FTM if 50 percent or more of its electricity generation on an annual basis is physically exported to the broader electricity grid.

3 As defined in § 1.48(e)-1(i)(2)(i), a qualified wind or solar facility is behind the meter (BTM) if (1) it is connected with an electrical connection between the facility and the panelboard or sub-panelboard of the site where the facility is located, (2) it is to be connected on the customer side of a utility service meter before it connects to a distribution or transmission system (that is, before it connects to the electricity grid), and its primary purpose is to provide electricity to the utility customer of the site where the facility is located. This also includes systems not connected to a grid and that may not have a utility service meter, and whose primary purpose is to serve the electricity demand of the owner of the site where the system is located.

4 Redact Taxpayer Identification Numbers (TINs) before submitting tax returns and employment tax returns.

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.05 Attestations. (1) In general . An application must include attestations specified in sections 7.05(2) and 7.05(3) of this revenue

procedure. An application is not complete and may be rejected if any required attestation is not included.

Table 4

(2) For all facilities . The following attestations are required for each facility for which an application is submitted:

Attestation Requirement	FTM	BTM <= 1 MW AC	BTM > 1 MW AC
The applicant has site control through ownership, an executed lease contract, site access agreement or similar agreement between the property owner and the applicant. For a facility on Indian Lands under 25 U.S. Code § 3501(2) (A)-(C), applicant has obtained the applicable approval of the relevant tribal government or Alaska Native Corporation landowner.	Yes	No	No
The facility has obtained all applicable federal, state, tribal, and local non-ministerial permits, or that the facility is not required to obtain such permits.5	Yes	Yes	Yes
The applicant is in compliance with all federal, state, and local laws, including consumer protection provisions, and safety obligations, and that the applicant did not and will not engage in any unfair or deceptive acts or practices.	Yes	Yes	Yes
The applicant has appropriately sized the facility, or that customer/offtaker subscriptions will be sized to meet the customer’s energy needs, considering historical customer load and/or reasonable future load projections, in accordance with applicable state and local requirements.	Yes	Yes	Yes
The proposed location of the facility has been determined suitable for installation.	Yes	Yes	Yes

(3) Facility and category specific attes- tations . The application must include the

following attestations for the applicable facility category:

Table 5

Attestation Requirement	Category 1	Category 2	Category 3	Category 4
Facility location is eligible.6	Yes	Yes	No	No
Consumer disclosures informing customers of their legal rights and protections have been provided to customers prior to executing a contract to subscribe or purchase power from the facility, or lease a facility.	Yes	Yes	Yes (provided to tenants as applicable)	Yes
The applicant will ensure at least 50% of the fnancial benefts will be provided to qualifed households at 20% bill credit discount rate.	No	No	No	Yes
If applying under Additional Selection Criteria: Facility location is eligible based on PPC/CEJST.7	Yes	No	Yes	Yes

5 Non-ministerial permits are permits in which one or more officials or agencies consider various factors and exercise some discretion in deciding whether to issue or deny permits. This does not include ministerial permits based upon a determination that the request complies with established standards such as electrical or building permits. Non-ministerial permits typically come with conditions and usually require public notice or hearings. Examples of non-ministerial permits include local planning board authorization, conditional use permits, variances, and special orders.

6 For Category 1, the facility will be located in a low-income community as defined in the final rules for the Program, specifically § 1.48(e)-1. A map that captures applicable census tracts will be available in DOE’s publicly available written procedures to assist applicants. For Category 2, the facility will be located on Indian Land as defined in § 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2)).

7 Maps that capture applicable census tracts will be available in DOE’s publicly available written procedures to assist applicants.

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