SECTION 8. REVIEW AND

SELECTION PROCESS

.01 In general . DOE will review applications and provide a recommendation to the IRS regarding whether to award an applicant an amount of Capacity Limitation with respect to a facility. Based on DOE’s recommendation, the IRS will award the applicant a Capacity Limitation allocation or reject the application.

.02 Order of application review . (1) First 30 days . At the start of each program year, there will be a 30-day period during which time applications will initially be accepted for each category. All applications submitted within the 30-day period will be treated as submitted on the same date and at the same time.

(2) Rolling application review . Following the 30-day period, DOE will generally accept applications on a rolling basis and will review applications and provide recommendations to the IRS in the order applications are received until the IRS allocates all Capacity Limitation in a program year. The IRS will award the applicants in the order that it receives recommendations from DOE.

(3) Lottery . If at the conclusion of the 30-day period described in section 8.02(1) of this revenue procedure any category or Category 1 sub-reservation of Capacity Limitation is oversubscribed (as provided in §1.48(e)-1(g)), applications in those oversubscribed categories or sub-reservation will be entered into a lottery to determine the order of DOE’s review. DOE will first separate applications to group all applications which purport to meet additional selection criteria described in §1.48(e)-1(h)(2) (Ownership Criteria) and §1.48(e)-1(h)(3) (Geographic Criteria). These applications will be prioritized and processed as described in section 8.03 of this revenue procedure.

(4) Applications submitted after the 30-day period . Applications may still be submitted in oversubscribed categories or for the Category 1 sub-reservation of Capacity Limitation after the 30-day period and until the close of a program year. Those applications may be reviewed in the order received only after DOE’s review and the IRS’s award determinations regarding all applications submitted

within the first 30 days. Applications submitted will only be reviewed if there is remaining Capacity Limitation.

(5) Close of program year . After the IRS awards all the Capacity Limitation within each category, or the program year is closed, DOE will cease review of any remaining applications. After the end of the program year, no further action will be taken on applications submitted but not awarded an allocation. Applicants may reapply in the next program year if they remain eligible.

.03 Processing Additional Selection Criteria applications .

(1) In general . Fifty percent of the Capacity Limitation in each facility category will be reserved for qualified solar or wind facilities meeting the Ownership Criteria described in §1.48(e)-1(h)(2) and the Geographic Criteria described in §1.48(e)-1(h)(3) (Additional Selection Criteria). As described in § 1.48(e)-1(h) (1), the Treasury Department and the IRS may adjust this initial reservation of capacity in future guidance.

(2) Review of Additional Selection Criteria applications . Applications purporting to meet an Additional Selection Criteria are generally evaluated on the same schedule as other applications unless a facility category is oversubscribed at the close of the initial 30-day application period described in section 8.02(2) of this revenue procedure in which case such applications are considered first and other applications are entered into a lottery to determine the order of review (see section 8.02(3) of this revenue procedure). If the eligible applications for Capacity Limitation for facilities that meet at least one of the two Additional Selection Criteria exceed the Capacity Limitation for a category, facilities purporting to meet both of the Additional Selection Criteria are reviewed before other applications within each facility category described in § 48(e)(2)(A)(iii) and §1.48(e)-1(b)(2). Allocations for facilities meeting one or more of the Additional Selection Criteria will be made from the 50-percent reserve for such facilities before additional amounts reserved for a facility category are allocated. A lottery will be used to determine the order of review of applications purporting to meet Additional

Selection Criteria if such applications exceed the Capacity Limitation reserved for the facility category.

.04 Cure period for application defects . (1) In general . If the assigned DOE reviewer identifies a defect with a submitted application, such as missing or incorrect information or documentation, the DOE will contact the applicant via the portal. The reviewer will request that the applicant submit additional information or documentation to correct or complete the application via the portal.

(2) Timing for applicant response . An applicant that is contacted by a DOE reviewer to submit additional information or documentation or provide corrected information will have 21 business days to respond and provide such requested information or documentation.

(3) Consequences for failure to respond or provide information . If an applicant fails to respond and/or provide the requested information or documentation within the 21-day cure period, DOE will cease review and mark the application as withdrawn. If withdrawn, the applicant may create and submit a new application for review at a later date if the facility remains eligible.