This notice supersedes Notice 2009-72
and establishes the qualifying advanced energy project program
("advanced energy program") under § 48C(d) of the Internal Revenue
Code and announces an initial allocation round of the qualifying
advanced energy project credit ("advanced energy credit") to
qualifying advanced energy projects under the advanced energy
program. A qualifying advanced energy project re-equips, expands,
or establishes a manufacturing facility for the production of
certain energy related property. A taxpayer must submit, for each
qualifying advanced energy project: (1) an application for
certification by the DOE ("application for DOE certification"), and
(2) an application for certification under § 48C(d)(2) by the
Service ("application for § 48C certification"). Both applications
may be submitted only during the 2-year period beginning on August
14, 2009. Certification will be issued and credits will be
allocated to projects in annual allocation rounds. The initial
allocation round was conducted in 2009-10, and if necessary,
additional allocation rounds in 2010-11.
PL:
Pub.L. 111 - 5 1302 Name of Law: American Recovery and
Reinvestment Act of 2009
US Code:
26 USC 48C (d) Name of Law: Qualified Advanced Energy Project
Program
Philip Tiegerman 202 927-9524
philip.tiegerman@irscounsel.treas.gov
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.