SECTION 7. APPLICATION — Internal Revenue Bulletin 2024-16

PROCESS

.01 Registration in general . Applicants must register in the Portal before they can begin the application process. Potential applicants should follow DOE’s publicly available procedures to register in the Portal and to submit applications. To register, applicants must first create a login.gov account before accessing the Portal. After a login.gov account has been created, the user can register as the applicant in the Portal. See the Applicant User Guide, which can be found on the Program Homepage, for more information. Applications may be submitted only through the Portal.

.02 Application Submission . The applicant must submit their application, including any required information, documentation, and attestations required by section 7 of this revenue procedure, under penalties of perjury. The person completing and submitting the application must have personal knowledge of the facts related to the application and be a per

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son who is legally authorized to (1) bind the applicant entity for federal income tax purposes, including providing, under penalties of perjury, the attestations under sections 7.06, 7.07, 7.08 and 10.02 of this revenue procedure; (2) communicate with DOE about the application prior to and after submission of the application; and (3) receive notifications, letters, and other communications from DOE and the IRS about the Program. For example, an application may be authorized by an officer 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. The person submitting the application must attest through the Portal that they have the requisite authority to legally bind the applicant with respect to federal income tax matters.

.03 Applicant Information . The application must include the following identifying information of the applicant:

(1) The name of the applicant; (2) The unique federal taxpayer identification number for the applicant. Unless a transfer request is reviewed and approved by the IRS or the unincorporated organization has made a § 761(a) election to be excluded from the application of subchap

ter K (see section 13 of this revenue procedure), the taxpayer identification number of the applicant must match the taxpayer identification number of the taxpayer that will claim the energy percentage increase under § 48(e), or, in the case of a partnership or S corporation, the partnership or S corporation that owns the facility when it is placed in service;

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

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

.04 Facility Information . (1) In general . The application requires the applicant to provide the information about the facility described in section 7.04(2) and 7.04(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).

.05 Documentation . (1) In general . Applicants must submit the documentation specified in sections 7.05(2) and 7.05(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 . As specified in Table 2, 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
One of the following documents, in its entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules thereto, executed by each party4 on or before the date of application submission: 1) If the applicant will_not_ execute a lease or a power purchase agreement (PPA) with respect to the facility, an executed contract for the installation of the facility owned by the applicant (for example, an engineering, procurement, and construc- tion contract). For purposes of meeting this requirement, if the applicant will self-install the facility, the applicant must submit a contract to purchase the solar generation or wind generation equipment; 2) If the applicant will execute a lease with respect to the facility, an executed con- tract to lease the facility between the applicant (as the lessor) and the lessee; or 3) If the applicant will execute a PPA with respect to the facility, an executed power purchase agreement for the generation by the facility between the applicant and the offtaker of the electricity generated.	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 countersigned by the interconnecting utility prior to completion of construction or interconnection of the facility, the applicant must provide: 1) a copy of the intercon- nection agreement or offer signed by the applicant (or its agent), 2) a copy of the fnal completed interconnection screen/study, and 3) either a conditional approval letter from the interconnecting utility or an affdavit5 stating that, based on the interconnecting utility’s guidance, the facility’s interconnection agreement cannot be countersigned by the interconnecting utility and executed until after construction of the facility. If an interconnection agreement is not applicable to the facility (for example, due to utility ownership), the interconnection agreement 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

Table 3

following documents for the applicable facility category:

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
Draft Benefts Sharing Statement.	No	No	Yes	No

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 If the applicant is not a party named in the contract, the applicant must provide with the applicable contract a statement explaining why the applicant is not named in the contract and the relationship between the appropriate entity named in the contract and the applicant—the latter of which must be the owner of the facility to be eligible to apply for an allocation of Capacity Limitation.

5 If an affidavit is provided, it must be signed by an individual with authority to bind the applicant.

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.06 Attestations . (1) In general . Each applicant must make the required attestations as specified in sections 7.06(2) and 7.06(3) of this revenue procedure. The attestations in

Table 4

sections 7.06(2) and 7.06(3) are included as part of the application in the Portal. An applicant will be unable to submit their application if any required attestations are not completed.

(2) For all facilities . As specified below in Table 4, 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
I attest that the qualifying facility has site control of the real property on which the facility will be installed and placed in service through ownership of the real property, an executed lease for the real property, or a site access agreement or similar agreement between the real property owner and the applicant.	Yes	No	No
For a facility on lands under 25 U.S.C. 3501(2)(A)-(C) (Indian Land), I attest that I have obtained the applicable approval of the Tribal government or Alaska Native Cor- poration landowner. For a facility not on Indian Land, complete this attestation to attest that the facility is not on Indian Land.	Yes	Yes	Yes
I attest that the qualifying facility has obtained all applicable federal, state, tribal, and local non-ministerial permits for the facility, or that the facility is not required to obtain such permits.5	Yes	Yes	Yes
I attest that when performing the activities that support this application, I was, or will be, in compliance with all relevant 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
I attest that the qualifed facility is sized, 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, and is in accordance with applicable state and local requirements.	Yes	Yes	Yes
I attest that the proposed location of the facility has been determined suitable for instal- lation.	Yes	Yes	Yes
I attest that I reasonably believe the qualifying facility meets the statutory defnition of a single “qualifed solar and wind facility” (§ 48(e)(2)(A) and, if applicable, multiple solar or wind energy properties or facilities that are operated as part of a single project (consistent with the single-project factors provided in section 7.01(2)(a) of Notice 2018–59, 2018–28 I.R.B. 196 or section 4.04(2) of Notice 2013–29, 2013–20 I.R.B. 1085) are aggregated and treated as a single facility.	Yes	Yes	Yes
I attest that the qualifying facility has not been placed in service at the time of this submission and will not be placed in service prior to being awarded an allocation of Capacity Limitation.	Yes	Yes	Yes

6 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.

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

Table 5

following attestations for the applicable facility category:

Attestation Requirement	Category 1	Category 2	Category 3	Category 4
Facility location is eligible.6	Yes	Yes	No	No
I attest that any end-use customer(s)/offtaker(s) of the qualifying facility have and/or will receive consumer disclosures informing them of their legal rights and protections prior to executing a contract to subscribe or purchase power from the facility or lease a facility.	Yes	Yes	Yes	Yes
I attest that at least 50% of the qualifying facility’s total kW output will be assigned to qualifed low-income households (defned under § 48(e)(2) (C)(i) or (ii)) at a minimum 20% bill credit discount rate, defned as the difference between the fnancial beneft provided to a Qualifying House- hold (including utility bill credits, reductions in a Qualifying Household’s electricity rate, or other monetary benefts accrued by the Qualifying Household on their utility bill) and the cost of participating in the program (including subscription payments for renewable energy and any other fees or charges), expressed as a percentage of the fnancial beneft provided to the low-income household.	No	No	No	Yes

.07 Ownership Criteria documentation and attestation . In addition to the information, documentation, and attestations required above, any applicant purporting to meet the Additional Selection Criteria for Ownership Criteria, as described under § 1.48(e)-1(h)(2), must submit with their application the documentation specified below to demonstrate that they meet the Ownership Criteria.

(1) Tribal Enterprise . An applicant claiming to be a Tribal Enterprise must provide proof of inclusion of its Indian Tribal government (Tribal government) owner on the current list of Tribal entities recognized and eligible for funding and services by the Bureau of Indian Affairs (BIA).

(2) Alaska Native Corporation . An applicant claiming to be an Alaska Native Corporation (ANC) must provide a copy of the relevant portions of the ANC’s articles of incorporation and bylaws (and any relevant amendments), including the first page with the title of the document and, if applicable, the signature pages.

(3) Renewable Energy Cooperative . An applicant that claims to be a Renew

able Energy Cooperative, as described under § 1.48(e)-1(h)(2)(v), must provide a copy of its articles of incorporation and bylaws. The applicant must highlight the relevant language in these documents that demonstrates the entity meets either the consumer/purchasing cooperative requirements under § 1.48(e)-1(h)(2)(v) (A) or is a worker cooperative controlled by its worker-members with each member having an equal voting right as described under § 1.48(e)-1(h)(2)(v)(B).

(4) Qualified Renewable Energy Com- pany . Applicants claiming to be a qualified renewable energy company (QREC), as described in § 1.48(e)-1(h)(2)(vi), must provide documentation to support each of the below requirements in a single package upload.

(a) Statement of business purpose attestation . The applicant must submit the following attestation: “ I declare that the business purpose of this organiza- tion is to serve low-income communities and provide pathways for the adoption of clean energy by low-income households, as required under § 1.48(e)-1(h)(2)(vi). ” This attestation must be signed by the

applicant and uploaded as an Additional Selection Criteria Ownership Criteria document in the Portal.

(b) At least 51 percent ownership requirement . The applicant must provide documentation which demonstrates that the applicant entity meets the at least 51 percent ownership requirements under § 1.48(e)-1(h)(2)(vi)(A)-(F).

(i) For applicants whose equity interests are at least 51 percent owned and controlled by one or more individuals, the applicant must provide a list of all individuals with an equity interest in the entity and specify for each individual the percentage of their ownership interest in the applicant entity.

(ii) For applicants whose equity interests are at least 51 percent owned and controlled by a Community Development Corporation (CDC), the applicant must submit (1) a copy of the award letter, or other communication, from the Department of Housing and Urban Development (HUD) demonstrating that the CDC which owns and controls the applicant has received financial assistance under HUD’s Urban and Rural Special Impact Programs

7 For Category 1, the applicant must attest that the facility will be located in a low-income community, as defined in the Final Regulations 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 applicant must attest that 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)).

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(42 U.S.C. 9806); and (2) documentation showing the CDC owns and controls the applicant entity.

(iii) For applicants whose equity interests are at least 51 percent owned and controlled by an agricultural or horticultural cooperative, documentation demonstrating that the applicant entity is at last 51 percent owned and controlled by an agricultural or horticultural cooperative,

(iv) For applicants whose equity interests are at least 51 percent owned and controlled by a Tribal government, the applicant entity must provide (1) documentation that its Tribal government owner is on the current list of Tribal entities recognized and eligible for funding and services by the BIA; and (2) documentation showing the Tribal government owns and controls the applicant entity.

(v) For applicants whose equity interests are at least 51 percent owned and controlled by an ANC, the applicant must provide (1) a copy of the ANC’s Articles of Incorporation and bylaws (including any amendments); and (2) documentation showing the ANC owns and controls the applicant entity.

(vi) For applicants whose equity interests are at least 51 percent owned and controlled by a Native Hawaiian organization (NHO), the applicant must provide (1) documentation which demonstrates the legal status of the NHO; and (2) documentation showing the NHO owns and controls the applicant entity.

(c) Employment and gross receipts . The applicant entity must provide documentation that demonstrates it meets the employment and gross receipts requirements under § 1.48(e)-1(h)(2)(vi)(G). To demonstrate this, the applicant entity must provide the following documentation:

(i) A list of all current employees of the applicant, indicating the number of fulltime and full-time equivalent employees, as provided in § 1.48(e)-1(h)(2)(vi)(G).

(ii) A copy of a federal tax filing for the previous tax year listing the applicant entity’s gross receipts.

(iii) Either a statement providing that the applicant does not have any affiliates or, if the applicant has affiliates, a summary list of each affiliate entity of the

applicant and a list of all current employees of affiliates, indicating the number of full-time and full-time equivalent employees, as provided in § 1.48(e)-1(h)(2)(vi) (G), and a list of affiliate entity gross receipts from the previous taxable year, broken down by each affiliate entity.

(d) Installation, operation, or services requirement . The applicant entity must provide documentation to demonstrate the applicant meets the requirements of § 1.48(e)-1(h)(2)(vi)(H) or (I).

(i) To demonstrate that the applicant meets the requirements of § 1.48(e)-1(h) (2)(vi)(H), the applicant must provide (1) documentation indicating the QREC has been in existence and operating for at least two years; and (2) an executed (by each party) contract, in its entirety (including any amendments, appendices, consumer disclosures, and schedules, and dated at least two years prior to the date of application to this Program), to install and/or operate a qualified facility as defined in § 48(e)(2)(A).

(ii) To demonstrate that the applicant meets the requirements of § 1.48(e)-1(h) (2)(vi)(I), the applicant must provide a list of all qualified solar or wind facilities, as defined in § 48(e)(2)(A), to which the applicant has provided services in eligible low-income communities, the geographic coordinates of each facility, and the nameplate capacity of each facility. For any selection of the facilities in the list which cumulatively amount to at least 100 kW in nameplate capacity, the applicant must provide executed contracts (in their entirety, inclusive of any amendments, appendices, consumer disclosures, and schedules) to install and/or operate the facility.

(5) Qualified tax-exempt entity . An applicant claiming to be a qualified tax-exempt entity described in § 1.48(e)-1(h)(2) (vii) must provide documentation supporting its claim as described below.

(a) An applicant claiming to be described in § 501(c)(3), § 501(c)(12), or § 501(d) must provide the following:

(i) If its exempt status is currently recognized by the IRS, proof of listing in IRS Pub. 78, Cumulative List of Organiza- tions Described in § 170(c) (see the “Tax

Exempt Organization Search” page on the IRS website), or in the Exempt Organizations Business Master File Extract (also available on the IRS website), such as a screenshot within the last 30 days, or, if issued within the last 12 months, a copy of its IRS determination letter or a letter from the IRS affirming its exempt status. See Pub. 4573, Group Exemptions, for information on group exemptions and returns.

(ii) If its exempt status has never been recognized by the IRS, a copy of its annual information return or notice under § 6033 filed within the last two years (if it has so filed). Section 501(c)(3) and 501(c) (12) organizations file a Form 990-series return or notice such as Form 990, Return of Organization Exempt from Tax . Section 501(d) organizations file Form 1065, U.S. Return of Partnership Income.

(iii) If an applicant’s exempt status has never been recognized by the IRS and it has not filed an annual information return or notice within the last two years, the applicant must provide other documentation demonstrating that it is described in § 501(c)(3), § 501(c)(12), or § 501(d) (such as its governing documents) and demonstrating that it is currently excepted from, or otherwise in compliance with, its exemption application requirements and information return filing requirements, unless it is a church or a convention or association of churches described in § 170(b)(1)(A)(i), in which case it may submit the following attestation, uploaded by the applicant in the Portal, signed by a person authorized to bind the entity: “ Solely for purposes of the § 48(e) credit, I certify that Entity is a church or a convention or association of churches described in § 170(b)(1)(A)(i). I further certify that I am an officer of the Entity and that I am duly authorized to sign this statement on behalf of the Entity. ”

(iv) An applicant described in § 501(c) (12) must also demonstrate that it is a corporation that operates on a cooperative basis and explain, in a statement uploaded by the applicant in the Portal, the extent to which it is engaged in furnishing electric energy to persons in rural areas.

(b) An applicant claiming to be a State, the District of Columbia, a Tribal government (as defined in § 30D(g)(9) ⁸ ), a politi

8 For a general discussion of Tribal governments and their subdivisions, see Section 5.12 of Rev. Proc. 2024-1, 2024-1 IRB 1, and § 7871.

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cal subdivision of any of the foregoing, ⁹ or an agency or instrumentality of any of the foregoing, ¹⁰ must provide the following:

(i) A private letter ruling issued by the IRS ruling on its status, if any, or

(ii) An attestation signed under penalties of perjury, by a person authorized to bind the applicant, certifying that, to the best of the person’s knowledge and belief, that the entity is a State, the District of Columbia, a Tribal government, a political subdivision of any of the foregoing, or an agency or instrumentality of any of the foregoing, and acknowledging that this representation is not for the purpose of examination or inspection within the meaning of IRC § 7605(b). The attestation must be uploaded as part of the application in the Portal by the applicant. In addition to the acknowledgment described above, the attestation must include the following statement: “ Solely for purposes of the § 48(e) credit, the applicant qualifies as a

[insert the entity type as described above in this section].”

(iii) In the case of an applicant claiming to be a Tribal government, a subdivision of a Tribal government, or an agency or instrumentality of any of the foregoing, proof that the Tribe is on the current list of Tribal entities recognized and eligible for funding and services published by the BIA, available on the BIA website.

(6) Qualifying entity in a partnership . If an applicant does not itself meet the Ownership Criteria described in § 1.48(e)-1(h) (2), but the applicant is an entity treated as a partnership for federal income tax purposes, and an entity described in § 1.48(e)-1(h)(2) and section 7.07 of this revenue procedure (that is, an entity that meets the Ownership Criteria) owns at least a one percent interest (either directly or indirectly) in each material item of partnership income, gain, loss, deduction, and credit and is a managing member or general partner (or similar title) under State law of the partnership (or directly owns 100 percent of the equity interests in the managing member or general partner) at all times during the existence of the partnership, the qualified solar or wind facility

owned by the applicant will be deemed to meet the Ownership Criteria. In addition to providing the documentation described in section 7.07 of this revenue procedure with respect to the relevant partner meeting the requirements of § 1.48(e)-1(h)(2) (that is, the partner which the applicant is claiming meets the Ownership Criteria), the applicant must also submit documentation to demonstrate that the requirements described in § 1.48(e)-1(h)(2)(ii) (B) are satisfied if the applicant is claiming to meet the Ownership Criteria based on this provision.

.08 Geographic Criteria attestation . If the applicant claims that it meets the Additional Selection Criteria for Geographic Criteria described in § 1.48(e)-1(h)(3) with respect to Categories 1, 3, or 4, it must provide an attestation that the qualifying facility will be located in a Persistent Poverty County (PPC) or in a census tract that is designated as disadvantaged in the Climate and Economic Justice Screening Tool (CEJST) as defined in § 1.48(e)-1(h) (3). ¹¹