Statute
- Section 48C, Qualifying Advanced Energy Project Credit
- Section 45X, Advanced Manufacturing Production Credit
Regulations
IRS Guidance
- Notice 2023-18, Initial Guidance Establishing Qualifying Advanced Energy Project Credit Allocation Program Under Section 48C
- Notice 2023-44, Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation Program under Section 48C
- Notice 2024-36, Guidance Regarding the 2024 Allocation Round of Qualifying Advanced Energy Project Credit Program under Section 48C(e)
- Appendices A & B (A: Eligibility and B: DOE Application Process, and Appendix C (Section 48C(e) Energy Communities Census Tracts)