Agency Information Collection Activities; Comment Request for Qualifying Advanced Energy Project Credit-Notice 2023-18

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 197 (Wednesday, October 14, 2026)</title>
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[Federal Register Volume 91, Number 197 (Wednesday, October 14, 2026)]
[Notices]
[Page 65302]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20966]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request for 
Qualifying Advanced Energy Project Credit--Notice 2023-18

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before December 14, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#b4c4c6d59ad7dbd9d9d1dac0c7f4ddc6c79ad3dbc2"><span class="__cf_email__" data-cfemail="88f8fae9a6ebe7e5e5ede6fcfbc8e1fafba6efe7fe">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2151'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Marcus W. McCrary, 470-
769-2001.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information shall 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.
    Title: Qualifying Advanced Energy Project Credit--Notice 2023-18.
    OMB Control Number: 1545-2151.
    Regulation Project Number: Notice 2023-18, Notice 2024-36.
    Abstract: IRS Notice 2023-18, as clarified and modified by 
subsequent guidance, establishes the Sec.  48C(e) Qualifying Advanced 
Energy Project Credit Allocation Program. The program authorizes the 
allocation of $10 billion in tax credits for qualified investments in 
eligible advanced energy projects, including at least $4 billion 
reserved for projects located in designated energy communities. 
Eligible projects generally include investments to establish, expand, 
or re-equip industrial or manufacturing facilities that produce or 
recycle clean energy technologies, reduce greenhouse gas emissions by 
at least 20 percent, or process, refine, or recycle critical materials. 
To participate in the Sec.  48C(e) program, taxpayers must submit 
project information to the Department of Energy (DOE) for technical 
review and recommendation and to the IRS for credit allocation and 
certification. Required submissions include a concept paper and Sec.  
48C(e) application, as applicable, as well as documentation 
demonstrating that an allocated project satisfies the program's 
certification requirements and notification when the project is placed 
in service. Notice 2023-18 has been clarified and modified by 
subsequent IRS guidance, including Notice 2024-36, which established 
procedures for the second allocation round and updated the program's 
technical and administrative requirements.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Responses: 5,000.
    Estimated Time per Response: 6 hours, 21 minutes.
    Estimated Total Annual Burden Hours: 31,750.

     Dated: October 9, 2026.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2026-20966 Filed 10-13-26; 8:45 am]
BILLING CODE 4831-GV-P


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