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IRS GuideWire December 03, 2025

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Issue Number:    Announcement-2025-22 and Announcement-2025-23

Inside This Issue
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Announcement 2025-22 [ [link removed] ] provides the initial disclosure of each taxpayer that has been allocated a § 48C credit under Round 1 of the § 48C(e) program, and the amount of such credits allocated to each taxpayer, as required by § 48C(e)(7).  Notice 2023-18 established the § 48C(e) program, which considers and awards certifications for qualified investments eligible for § 48C credits to qualifying advanced energy project sponsors, and provided two allocation rounds.  For Round 1, the IRS allocated approximately $4 billion. Round 1 allocation notification letters were issued on March 29, 2024.  This announcement is for projects for which a certification was issued during the period beginning on March 29, 2024, and September 30, 2025.  The announcement also provides that the IRS will publish additional such announcements annually for certifications issued during each successive 12-month period beginning on October 1, 2025.

Announcement 2025-23 [ [link removed] ] provides the initial disclosure of each taxpayer that has been allocated a § 48C credit under Round 2 of the § 48C(e) program, and the amount of such credits allocated to each taxpayer, as required by § 48C(e)(7).  Notice 2023-18 established the § 48C(e) program, which considers and awards certifications for qualified investments eligible for § 48C credits to qualifying advanced energy project sponsors, and provided two allocation rounds.  For Round 2, the IRS allocated approximately $6 billion.  Round 2 allocation notification letters were issued on January 10, 2025. This announcement is for projects for which a certification was issued during the period beginning on January 10, 2025, and September 30, 2025.  The announcement also provides that the IRS will publish additional such announcements annually for certifications issued during each successive 12-month period beginning on October 1, 2025.

*Announcement 2025-22 and Announcement 2025-23 will be in IRB:* *2025-50, dated: December 08, 2025.* 

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