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Rev. Proc. 2024-19

SECTION 4. CATEGORY 1

Internal Revenue Bulletin 2024-16 · 2026-10-03 edition · updated 2026-10-04 · United States

SUB-RESERVATIONS

As provided in § 1.48(e)-1(i)(1), Category 1 Capacity Limitation is subdivided for each Program year, with a specific sub-reservation for eligible residential behind the meter (BTM) facilities. Accordingly, the 600 megawatts of Capacity Limitation for Category 1 facilities will be subdivided for facilities seeking a Category 1 allocation with 400 megawatts of Capacity Limitation reserved specifically for eligible residential BTM facilities described in § 1.48(e)-1(i)(2) (ii), including rooftop solar. The remaining 200 megawatts of Capacity Limitation distributed to Category 1 is available for applicants with front of the meter (FTM) facilities described in § 1.48(e)-1(i)(2) (iii) as well as non-residential BTM facilities that meet the requirements of § 1.48(e)-1(i)(2)(i).

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