Notice 2023-18 established the program under § 48C(e)(1) of the Internal
SECTION 3. DRAFTING
Internal Revenue Bulletin 2025-50 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this announcement is Jean Elting Rowe of the Large Business and International Division. However, other personnel from the Treasury Department and Office of Associate Chief Counsel (Energy, Credits, and Excise Tax) participated in its development. For further information regarding this announcement, call (202) 317-5254 (not a tollfree number).
Certifications Issued for Round 2 of the Qualifying Advanced Energy Project Credit Allocation Program Under Section 48C(e)
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