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Issue Number:    N-2024-36

Inside This Issue


Notice 2024-36 announces the 2024 allocation round of the section 48C qualifying advanced energy project credit to allocate approximately $6 billion of section 48C credits, with approximately $2.4 billion in section 48C credits to be allocated to projects located in section 48C(e) energy communities census tracts.  Additionally, Notice 2024-36 updates and modifies Appendices A, B and C, as published in Notice 2023-18 and Notice 2023-44.  

Appendix A provides definitions and examples of qualifying advanced energy projects.  Appendix B provides the application process that the Department of Energy will use to evaluate concept papers and § 48C applications to decide whether recommend a project for a section 48C allocation.  Appendix C contains a list of census tracts that are section 48C(e) energy community census tracts. 

Notice 2024-36 will be in IRB:  2024-21, dated May 20, 2024.

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