SECTION 5. APPLICATION

.01 In general . An applicant (described in section 6 of this revenue procedure) must apply for an allocation of Capacity Limitation through Department of Energy’s (DOE) online Program portal system (Portal), available at https://eco.energy. gov/ejbonus/s/. The application must contain all information, documentation, and attestations specified in section 7 of this revenue procedure and any additional information required by DOE’s publicly available written procedures.

.02 Selection of the appropriate cate- gory or sub-reservation . Applicants must submit applications for a particular facility category described in § 1.48(e)-1(b)(2) (that is, Category 1 Facility, Category 2 Facility, Category 3 Facility, or Category 4 Facility). If the applicant is applying in Category 1, the applicant must also select the appropriate Category 1 sub-reservation described in § 1.48(e)-1(i) (that is, eligible residential BTM or other facilities

located in low-income communities). In addition, applicants must select the appropriate application option (for example, additional selection criteria, if applicable) within the facility category or Category 1 sub-reservation to which they are applying. DOE will not move applications to a different facility category or Category 1 sub-reservation.

.03 One application for the 2024 Pro- gram year . Applicants may only submit one application per facility for the 2024 Program year. If, after submitting an application for a facility, the applicant decides that it would rather have the facility considered for an allocation under a different facility category or Category 1 sub-reservation, the applicant must withdraw the first application and submit a second application under the other facility category or Category 1 sub-reservation. If DOE identifies that an applicant has submitted more than one application for a facility (and the applicant has not withdrawn a previously submitted application(s)), any application submitted after the first submitted application will be considered a duplicate application and will be treated as withdrawn.

.04 Opening and closing dates of 2024 Program year application period . The Treasury Department and the IRS will publicly announce the opening and closing dates for the 2024 Program year application period on DOE’s landing page for the Program (Program Homepage), available at https:// www.energy.gov/justice/low-incomecommunities-bonus-credit-program. DOE will not accept new application submissions for the 2024 Program year after 11:59 PM ET on the date the application period closes.