n-2023-17, solar and wind program limitation

Notice 2023-17 establishes the program to allocate environmental justice solar and wind capacity limitation, as required under § 48(e) of the Internal Revenue Code. This notice also provides initial program guidance for potential applicants for allocations of calendar year 2023 capacity limitation. This initial guidance provides the general eligibility requirements, a description of the four statutory facility categories for which an eligible facility may request an allocation, amounts of capacity limitation reserved for each facility category, a general description of the program design and goals, the application review process, and the proposed timeline for opening two 60-day application periods in 2023 based on project categories.

Notice 2023-17 will be published in Internal Revenue Bulletin 2023-10 on March 6, 2023.

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