Notice of upcoming updates

Effective February 29, 2024, the Qualifying Advanced Energy Tax Credit Portal is migrating from eXCHANGE to a new system, 48C Portal. You’ll sign into the new 48C Portal with ID.me instead of Login.gov. You will still be able to access your application information in eXCHANGE, but all future actions will be performed on the new 48C Portal. Allocation decisions for 2023 applicants will only be accessible through the new 48C Portal.

Announcements

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  48C-0000002023 Qualifying Advanced Energy Project 48C Credit Program - 2023 Credit Allocation Round Office of Manufacturing and Energy Supply Chains (MESC) 8/3/2023 12:00 PM ET 12/26/2023 05:00 PM ET

48C-0000002023: Qualifying Advanced Energy Project 48C Credit Program - 2023

Qualifying Advanced Energy Project 48C Credit Program

The Qualifying Advanced Energy Project Credit (48C) program aims to strengthen U.S. industrial competitiveness and clean energy supply chains. As the nation builds a net-zero economy, the 48C tax credit program aims to play a critical role to create high-quality jobs, reduce industrial emissions, and increase domestic production of critical clean energy products and materials. The Inflation Reduction Act provided $10 billion in new funding under § 48C(e), with at least $4 billion reserved for projects in certain energy communities with closed coal mines or retired coal-fired power plants, to allocate credits to projects in three categories: (1) Clean energy manufacturing and recycling, (2) greenhouse gas emission reduction, and (3) critical materials refining, processing, and recycling. This announcement for Round 1 of § 48C(e) makes available $4 billion for eligible projects, with approximately $1.6 billion reserved for projects in certain energy communities.

Applicants are required to submit an application narrative, an application workforce and community engagement plan, a business entity certification, an application data sheet, and appendix files. Applicants are encouraged to use the templates provided to assist with their submission; however, the applicants are not required to use this specific format. If another format is used, the applicant is responsible for providing the same information as specified in the applicable template. Please refer to Appendix B(II) of IRS Notice 2023-44 to learn more about the required application content requirements.

https://www.irs.gov/pub/irs-drop/n-23-44.pdf

Note the application submission deadline has been changed to December 26, 2023 at 5:00 PM ET.

Please use the GHG Emission Reduction data sheet updated on November 16, 2023.

FREQUENTLY ASKED QUESTIONS (FAQ)

Responses to questions are posted and will be updated at the following:

DOE: https://www.energy.gov/infrastructure/qualifying-advanced-energy-project-credit-48c-program?utm_medium=email&utm (FAQ section toward the middle of the page)

IRS: https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-qualifying-advanced-energy-project-48c-credit


Documents

  • Link_to_IRS_Notice_2023-44 (Last Updated: 5/30/2023 04:02 PM ET)

Application Forms and Templates

The following forms and templates may be used as part of the application submission. Note that these forms and templates do not necessarily constitute all the documents required for a complete application. Please refer to the 'Application and Submission Information' of the published announcement to learn more about the required application content requirements.

View Application Forms and Templates

Concept Paper

  • Concept_Paper_Template (Last Updated: 5/30/2023 08:20 PM ET)
  • Concept_Paper_Workforce_and_Community_Engagement (Last Updated: 5/30/2023 08:20 PM ET)
  • UPDATED_Concept_Paper_Data_Sheet_-_Clean_Energy_Manufacturing_and_Recycling (Last Updated: 6/29/2023 05:47 PM ET)
  • UPDATED_Concept_Paper_Data_Sheet_-_GHG_Emissions_Reduction (Last Updated: 6/29/2023 05:47 PM ET)
  • UPDATED_Concept_Paper_Data_Sheet_-_Critical_Materials (Last Updated: 6/29/2023 05:48 PM ET)

Full Application

  • 48C Application Template (Last Updated: 11/3/2023 05:39 PM ET)
  • 48C Workforce and Community Engagement Template (Last Updated: 11/3/2023 05:40 PM ET)
  • Business Entity Certification (Last Updated: 11/3/2023 05:40 PM ET)
  • Critical Materials Data Sheet (Last Updated: 11/3/2023 05:40 PM ET)
  • Clean Energy Manufacturing Data Sheet (Last Updated: 11/3/2023 05:41 PM ET)
  • Appendix Files Checklist (Last Updated: 11/3/2023 05:41 PM ET)
  • GHG Emission Reduction Data Sheet (UPDATED 11.16.23) (Last Updated: 11/16/2023 12:16 PM ET)

Webinar Details

Join the Department of Energy on November 28, 2023, at 12 pm ET for an informational webinar on the Qualifying Advanced Energy Project Credit (48C) application process. The webinar will cover the 48C(e) application process and provide guidance for developing a strong application.

Register here: https://doe.webex.com/weblink/register/r400ecab91ae43f490bec386c44d4851f

Contact Information

Submission Deadlines

  • Concept Paper Submission Deadline: 8/3/2023 12:00 PM ET
  • Full Application Submission Deadline: 12/26/2023 5:00 PM ET