SECTION 9. NOTIFICATION OF

ALLOCATION DECISION FROM IRS

.01 In general . The IRS will send final decision letters through the portal to inform applicants of the outcome of the application process. For any applicant that receives an award of Capacity Limitation, the letter will state the amount of the allocated Capacity Limitation.

.02 Allocation amount . The Capacity Limitation allocated to a facility will be determined based on the nameplate capacity of the facility as stated in the application. The Capacity Limitation allocation will be provided in direct current. For wind facilities, alternating current will be treated as equivalent to direct current for purposes of determining the amount of a Capacity Limitation allocation. The facility that receives the final allocation of Capacity Limitation in each facility category or Category 1 sub-reservation may receive an allocation less than its nameplate capacity.

Bulletin No. 2023–35 659 August 28, 2023

should refer to DOE’s publicly available written procedures to initiate a transfer request with the IRS.

.02 Additional Selection Criteria . Applicants who received an allocation based on the Additional Selection Criteria should refer to §1.48(e)-1(m)(v) regarding potential disqualification if the original applicant does not retain an ownership interest in an entity that owns the facility or the successor does not provide the required attestation.