Internal Revenue Bulletin: 2023-25
June 20, 2023
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This notice updates the version of Appendix A (defining qualifying advance energy projects) with clearer definitions and examples and updates the earlier version of Appendix B (providing the Department of Energy (DOE) application process) published in Notice 2023-18, 2023-10 I.R.B. 508. This notice also provides the process for submitting concept papers and joint applications for DOE recommendations and for IRS § 48C(e) certifications and clarifies the selection criteria used to evaluate whether a project merits a DOE recommendation. This notice defines the term “facility” for purposes of sections 45X and 48C, provides the procedure for informing DOE and the Internal Revenue Service (IRS) of a significant change to the project plan, includes information regarding the disclosure of certain information, and clarifies that eligible property that is placed in service before being awarded an allocation of section § 48C credits is ineligible for the § 48C(e) program. Finally, the guidance provides information regarding § 48C(e) energy communities census tracts, including new Appendix C, which contains a list of those census tracts.
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The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly.
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The Bulletin is divided into four parts as follows:
Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
.01 This notice provides additional guidance to clarify and modify Notice 2023-18, 2023-10 I.R.B. 508, which established the program under § 48C(e)(1) of the Internal Revenue Code (Code)1 to allocate $10 billion of credits ($4 billion of which may be allocated only to projects located in § 48C(e) Energy Communities Census Tracts2) for qualified investments in eligible qualifying advanced energy projects (§ 48C(e) program). The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) released Notice 2023-18 on February 13, 2023, to establish the § 48C(e) program and to provide initial program guidance.
.02 The additional guidance contained in this notice provides general guidance for the § 48C(e) program, including (1) definitions of the term “facility” for purposes of §§ 48C and 45X, (2) clarification regarding projects placed in service prior to being awarded an allocation of qualifying advanced energy project credits (§ 48C credits), (3) the process for submitting concept papers and joint applications for Department of Energy (DOE) recommendations and for IRS § 48C(e) certifications (§ 48C(e) applications), (4) information regarding § 48C(e) Energy Communities Census Tracts, (5) the selection criteria used to evaluate whether a project merits a DOE recommendation, (6) the procedure for informing the IRS and the DOE of a significant change in plans for a project that has received an allocation of § 48C credits, and (7) the disclosure of certain information. In addition, this notice provides information regarding when the DOE eXCHANGE portal, an online application portal available at https://48C-exchange.energy.gov/ (or any successor interface) and referred to in this notice and its appendices as the “eXCHANGE portal,” will begin accepting concept papers and the timeline for submitting a § 48C(e) application.
.03 This notice republishes Appendices A and B included in Notice 2023-18 with certain modifications. Appendix A is modified to provide minor clarifications to definitions and examples. Appendix B is modified to provide technical review criteria, and application content requirements. This notice also includes a new Appendix C that provides a list of § 48C(e) Energy Communities Census Tracts.
.04 As stated in section 1.03 of Notice 2023-18, the Treasury Department and the IRS anticipate providing at least two allocation rounds under the § 48C(e) program. For the first allocation round (Round 1) of the § 48C(e) program, the Treasury Department and the IRS anticipate allocating up to $4 billion of § 48C credits with approximately $1.6 billion in § 48C credits to be allocated to projects located in § 48C(e) Energy Communities Census Tracts. Although the Treasury Department and the IRS intend to allocate a total of $10 billion of § 48C credits with not less than $4 billion of § 48C credits to projects located in § 48C(e) Energy Communities Census Tracts over the duration of the § 48C(e) program, depending upon applications received, the Treasury Department and the IRS may not allocate exactly 40 percent of the total § 48C credits allocated in Round 1 to projects located in § 48C(e) Energy Communities Census Tracts. To be considered for an allocation of § 48C credits in the § 48C(e) program for Round 1, taxpayers must first submit concept papers to the IRS through the eXCHANGE portal. Following submission of a concept paper, DOE will provide a letter encouraging or discouraging the taxpayer’s submission of a § 48C(e) application. DOE begins the acceptance process for a taxpayer’s § 48C(e) application 7 days after the date of the letter of encouragement or discouragement. To be considered for the § 48C(e) program, a taxpayer’s § 48C(e) application must be submitted no later than 45 days after DOE begins the acceptance process for the taxpayer’s § 48C(e) application. The IRS will make all Round 1 allocation decisions by March 31, 2024.
.01 For purposes of the § 38 general business credit, § 46 provides that the amount of the investment credit for any taxable year is the sum of the credits listed in § 46. That list includes the § 48C credit, which was originally enacted by § 1302(b) of the American Recovery and Reinvestment Act of 2009 (2009 Act), Public Law 111-5, Division B, Title I, Subtitle D, 123 Stat. 115, 345 (February 17, 2009), to provide an allocated credit for qualified investments in qualifying advanced energy projects.
.02 In addition to certain amendments made by the Tax Increase Prevention Act of 2014, Public Law 113-295, 128 Stat. 4010 (December 19, 2014), § 48C was amended most recently by § 13501 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA). Section 13501(a) of the IRA added § 48C(e) to the Code to extend the § 48C credit and to provide an additional credit allocation of $10 billion. Section 13501(b) of the IRA modified the definition of a “qualifying advanced energy project” contained in § 48C(c)(1)(A). Section 13501(c) and (d) of the IRA made conforming amendments to § 48C(c)(2)(A) and (f). The amendments made by § 13501 of the IRA became effective on January 1, 2023. See § 13501(e) of the IRA.
.03 Notice 2023-18 established the § 48C(e) program and provided initial program guidance. Section 3 of Notice 2023-18 provided definitions for purposes of the § 48C(e) program of the following terms: “qualifying advanced energy project,” “specified advanced energy property,” “eligible property,” “placed in service,” “industrial facility,” “manufacturing facility,” and “recycling facility.” Section 4 of Notice 2023-18 described how the prevailing wage and apprenticeship requirements that apply under § 48C(e)(5) and (6) impact the rate of § 48C credits allocated under the § 48C(e) program. Section 5 of Notice 2023-18 provided a general description of the § 48C(e) program and section 6 of Notice 2023-18 provided initial information regarding the procedures for concept papers and § 48C(e) applications.
.04 Section 5 of Notice 2023-18 states that the IRS will consider a project under the § 48C(e) program only if DOE provides a recommendation and ranking to the IRS. As stated in section 5 of Notice 2023-18, DOE will provide a recommendation only if it determines that the project has a reasonable expectation of commercial viability and merits a recommendation based on the criteria provided in additional § 48C(e) program guidance intended to be issued by May 31, 2023. This guidance comprises the additional § 48C(e) program guidance referred to in Notice 2023-18.
.01 Section 48C Facility. For purposes of § 48C, a “facility” is the eligible property that makes up the qualified investment that is part of the qualifying advanced energy project (§ 48C Facility). Section 48C(c)(2) defines the term “eligible property” to mean any property that—
(1) Is necessary for the production or recycling of property described in § 48C(c)(1)(A)(i), re-equipping an industrial or manufacturing facility described in § 48C(c)(1)(A)(ii), or re-equipping, expanding, or establishing an industrial facility described in § 48C(c)(1)(A)(iii),
(2) Is tangible personal property, or other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified investment credit facility, and
(3) With respect to which depreciation (or amortization in lieu of depreciation) is allowable.
.02 Section 45X Facility. For purposes of the § 38 general business credit, the advanced manufacturing production credit determined under § 45X(a) (§ 45X credit) for any taxable year is an amount equal to the sum of the credit amounts determined under § 45X(b) with respect to each eligible component (as defined in § 45X(c)(1)) that is produced by a taxpayer and, during the taxable year, sold by the taxpayer to an unrelated person. Section 45X(c)(1)(B) provides that the term “eligible component” does not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under § 48C after August 16, 2022 (the date of enactment of the IRA). For purposes of the § 45X credit, all tangible property that comprises an independently functioning production unit that produces one or more eligible components will be treated as a single facility (§ 45X Facility). The Treasury Department and the IRS intend to further define the term “production unit” for purposes of the § 45X credit in forthcoming guidance addressing various § 45X issues.
.03 Interaction between Sections 48C and 45X. For purposes of evaluating the interaction between §§ 48C and 45X, the eligible component is defined as provided in § 45X(c)(1). A § 45X Facility cannot produce an eligible component for purposes of the § 45X credit if such facility includes eligible property that has been taken into account for purposes of the credit allowed under § 48C after August 16, 2022.
.04 Example. Taxpayer owns and operates a manufacturing site that contains Production Unit A and Production Unit B. Production Unit A manufactures photovoltaic wafers and Production Unit B manufactures photovoltaic cells. Production Unit A and Production Unit B are arranged in serial fashion, in that the wafer produced by Production Unit A is utilized in Production Unit B. Production Unit A and Production Unit B function independently and produce eligible components. Taxpayer was allocated a § 48C credit for Production Unit A under the § 48C(e) program and subsequently placed it in service in taxable year 2024. Production Unit A is eligible property that is part of Taxpayer’s § 48C Facility and Taxpayer claimed a § 48C credit for Production Unit A in taxable year 2024. Therefore, Production Unit A fails to qualify as § 45X Facility under § 45X(c)(1)(B). Production Unit B is tangible property that comprises an independently functioning production unit that produces eligible components. Production Unit B can be treated as a § 45X Facility because the tangible property comprising Production Unit B is not eligible property that is part of a § 48C Facility.
.01 In General. Eligible property (as defined in § 48C(c)(2)) is placed in service for purposes of the § 48C(e) program in the earlier of the following taxable years:
(1) The taxable year in which, under the taxpayer’s depreciation practice, the period for depreciation with respect to such eligible property begins; or
(2) The taxable year in which the eligible property is placed in a condition or state of readiness and availability for a specifically assigned function, whether in a trade or business or in the production of income.
.02 No Section 48C(e) Allocation if Placed in Service Prior to Allocation Award. Eligible property placed in service prior to being awarded an allocation of § 48C credits under the § 48C(e) program is not eligible to receive such an allocation.
.01 In General. For each project for which a taxpayer seeks a § 48C(e) allocation for Round 1, the taxpayer must use the eXCHANGE portal to submit to the IRS (1) a concept paper for DOE consideration and (2) the § 48C(e) application. If a § 48C(e) application does not (1) propose a qualifying advanced energy project (as described in Appendix A) or (2) include all of the information required in Notice 2023-18 and this notice (including the additional § 48C(e) program guidance contained in the appendices), DOE may either decline to consider the § 48C(e) application or request that the applicant resubmit its § 48C(e) application with the missing information. If DOE does not provide a recommendation to the IRS on the § 48C(e) application, the IRS will not consider the § 48C(e) application.
.02 Taxpayer submissions. Notice 2023-18 requires taxpayers to submit their concept papers and § 48C(e) applications through the eXCHANGE portal. See Appendix B for additional information regarding the application process.
.03 Program Timeline. Generally, the § 48C(e) program will proceed as follows:
(1) A taxpayer submits a concept paper through the eXCHANGE portal. The eXCHANGE portal will open no later than June 30, 2023. Taxpayers must submit concept papers prior to 12:00 PM (noon) Eastern Time on July 31, 2023.
(2) DOE reviews the concept paper and sends the taxpayer a letter encouraging or discouraging the submission of a § 48C(e) application. After receiving a letter of encouragement or discouragement from DOE, the taxpayer determines whether to submit a § 48C(e) application. All taxpayers who submit concept papers are eligible to submit a § 48C(e) application, regardless of DOE’s response to its concept paper.
(3) Taxpayers submit § 48C(e) applications through the eXCHANGE portal. See Appendix B for additional information.
(4) DOE reviews the § 48C(e) applications for compliance with eligibility and other threshold requirements.
(5) If the § 48C(e) application complies with all eligibility and threshold requirements, DOE conducts a technical review of the application to form a DOE recommendation.
(6) DOE provides a recommendation to the IRS regarding the acceptance or rejection of each § 48C(e) application and a ranking of all § 48C(e) applications.
(7) The IRS makes a decision regarding the acceptance or rejection of each § 48C(e) application based on DOE’s recommendation and ranking. The IRS notifies each taxpayer that submitted a § 48C(e) application of the outcome by sending a letter allocating § 48C credits in the case of an acceptance (Allocation Letter) or letter denying the requested allocation in the case of a rejection (Denial Letter). The IRS will make all Round 1 allocation decisions by March 31, 2024. In the case of an acceptance, the amount of § 48C credits allocated to a project will be based on the taxpayer’s qualified investment in the qualifying advanced energy project and whether the taxpayer intends to apply for and receive an allocation of § 48C credits calculated at the 30 percent credit rate (see Notice 2023-18, section 5.07). In the case of a denial, a taxpayer may request a debriefing with DOE regarding its review of the taxpayer’s § 48C(e) application. The Denial Letter will include instructions for requesting a DOE debriefing.
(8) To be eligible to claim a § 48C credit allocated under the § 48C(e) program with respect to a taxpayer’s § 48C Facility, the earliest that the taxpayer may place in service the § 48C Facility is after receiving the Allocation Letter with respect to that § 48C Facility. See section 4 of this notice.
(9) Within 2 years of receiving an Allocation Letter, a taxpayer must notify DOE that the certification requirements have been met by submitting this information through the eXCHANGE portal. See Appendix B for additional information.
(10) DOE notifies the taxpayer and the IRS that it has received the taxpayer’s notification that the certification requirements have been met.
(11) The IRS certifies the § 48C Facility by sending a letter (Certification Letter).
(12) Within 2 years of receiving the Certification Letter, the taxpayer notifies DOE that the § 48C Facility has been placed in service by submitting such information through the eXCHANGE portal. See Appendix B for additional information. If the taxpayer has not placed the § 48C Facility in service within the required 2-year period or has not notified DOE that the § 48C Facility has been placed in service within the required 2-year period, then the § 48C credit allocated to the taxpayer’s project is forfeited.
(13) DOE notifies the taxpayer and the IRS that it has received the taxpayer’s notification that the § 48C Facility has been placed in service or notification that the taxpayer will not place the § 48C Facility in service within the required 2-year period. See Section 5.09 of Notice 2023-18.
(14) If the taxpayer has placed the § 48C Facility in service within the required 2-year period and has notified DOE, then the taxpayer claims the § 48C credit on its Federal income tax return for the taxable year in which the § 48C Facility was placed in service.
(15) If the taxpayer chooses to withdraw a submission at any phase of the § 48C(e) program (whether at the concept paper phase, the § 48C(e) application phase, the post-Allocation Letter phase, or the post-Certification Letter phase), the taxpayer must provide a formal withdrawal notification through the eXCHANGE portal.
.01 In General. Section 48C(e)(2) provides that the total amount of § 48C credits which may be allocated under the § 48C(e) program may not exceed $10 billion (National § 48C(e) Limitation), of which not greater than $6 billion may be allocated to qualified investments that are not located within § 48C(e) Energy Communities Census Tracts. This notice refers to the aggregate amount of § 48C credits that will be allocated to § 48C(e) Energy Communities Census Tracts from the National § 48C(e) Limitation as the § 48C(e) Energy Community Allocation.
.02 Timing. The determination of whether a project is located in a § 48C(e) Energy Communities Census Tract will be made at the time that DOE provides recommendations to the IRS and will not be redetermined.
.03 Location. A § 48C Facility is treated as located within a § 48C(e) Energy Communities Census Tract, if the § 48C Facility satisfies the square footage test (Footprint Test). The Footprint Test provides that a § 48C Facility is considered located within a § 48C(e) Energy Communities Census Tract if 50 percent or more of its square footage is in an area that qualifies as a § 48C(e) Energy Communities Census Tract. This percentage is determined by dividing the square footage of the § 48C Facility that is located in a § 48C(e) Energy Communities Census Tract by the total square footage of the § 48C Facility.
.04 Resources to Determine Whether a § 48C Facility is Located Within a § 48C(e) Energy Communities Census Tract. A taxpayer can determine whether its project is located within a § 48C(e) Energy Communities Census Tract by referring to the list of Section 48C(e) Energy Communities Census Tracts provided by Appendix C. Additionally, a map of § 48C(e) Energy Communities Census Tracts has been provided by the DOE and is available at www.energy.gov/infrastructure/48C.
.01 In General. Section 48C(d)(3) lists the selection criteria used to determine which qualifying advanced energy projects merit a DOE recommendation. Section 48C(d)(3)(A) provides that in determining which qualifying advanced energy projects to certify under this section the Secretary of the Treasury or her delegate (Secretary) is to take into consideration only those projects where there is a reasonable expectation of commercial viability. Further, § 48C(d)(3)(B) provides that in determining which qualifying advanced energy projects to certify under this section the Secretary is to take into consideration projects that—
(1) Will provide the greatest domestic job creation (both direct and indirect) during the credit period,
(2) Will provide the greatest net impact in avoiding or reducing air pollutants or anthropogenic emissions of greenhouse gases,
(3) Have the greatest potential for technological innovation and commercial deployment,
(4) Have the lowest levelized cost of generated or stored energy, or of measured reduction in energy consumption or greenhouse gas emission (based on costs of the full supply chain), and
(5) Have the shortest project time from certification to completion.
.02 Technical Review Criteria Generally. DOE will implement the selection criteria and evaluate whether a project merits a DOE recommendation based on the following four technical review criteria, as described further in Appendix B:
(1) Commercial viability,
(2) Greenhouse gas emissions impacts,
(3) Strengthening U.S. supply chains and domestic manufacturing for a net-zero economy, and
(4) Workforce and community engagement.
.03 Description of Technical Review Criteria. These four technical review criteria—described in more detail in Appendix B—are based on § 48C(d)(3), which originally applied to earlier allocations made under the 2009 Act, and are intended to further the overall purposes of the IRA.
(1) Commercial Viability. The first criterion of commercial viability is a key criterion for determining which qualifying advanced energy projects merit consideration based on § 48C(d)(3)(A) and, consistent with § 48C(d)(3)(B)(iv) and (v), will help to identify projects with the lowest levelized cost and shortest time frame for completion.
(2) Greenhouse gas emissions impacts. The second criterion of greenhouse gas emissions impacts, consistent with § 48C(d)(3)(B)(ii), will help to identify projects with the greatest net impacts in avoiding or reducing anthropogenic emissions of greenhouse gases.
(3) Strengthening U.S. supply chains and domestic manufacturing for a net-zero economy. The third criterion of strengthening U.S. supply chains and domestic manufacturing for a net-zero economy is consistent with § 48C(d)(3)(B)(ii) and (iii), and will help to identify impacts on domestic job creation and the potential for technological innovation and commercial deployment.
(4) Workforce and community engagement. The fourth criterion of workforce and community engagement, consistent with § 48C(d)(3)(B)(i), (ii), and (v), will look to additional facts that can inform how and to what extent projects will lead to domestic job creation, reduce barriers that might otherwise increase project completion time, and have an impact on avoiding or reducing local pollution, including non-greenhouse gas air pollution.
(5) Interrelationship of criteria. The four technical review criteria are also interrelated and work together to help further multiple goals under the statute, and they are consistent with the IRA’s broader goals of increasing the deployment of renewable energy resources, increasing energy security and domestic investment in the renewable energy supply chain, and helping to ensure that benefits of the clean energy economy are shared broadly.
.01 In General. As provided in section 8.01 of Notice 2023-18, any taxpayer that submits a concept paper or a § 48C(e) application must inform DOE and the IRS if the plans for the project change in any significant respect from the plans set forth in the concept paper and the § 48C(e) application. A significant change is any change that a reasonable taxpayer would conclude might have negatively influenced DOE in recommending or ranking the project or the IRS in issuing the Allocation Letter had the taxpayer described the change when submitting the § 48C(e) application. See section 8.01 of Notice 2023-18 for how a significant change in plans affects a § 48C(e) application.
.02 Change in Plan Procedure. If a project has a significant change in plans:
(1) The taxpayer must upload a letter to the eXCHANGE portal as an appendix informing DOE and the IRS that the project has a significant change in plans as compared to the description of the project included in the concept paper or § 48C(e) application.
(2) If the taxpayer submits a letter informing DOE and the IRS that the project has a significant change in plans, the submitted letter constitutes an acknowledgment that the project no longer qualifies as a qualifying advanced energy project or is no longer located within a § 48C(e) Energy Communities Census Tract, and if submitted after the taxpayer receives an Allocation Letter, that the taxpayer forfeits its § 48C credit allocation.
.01 Section 48C(e)(7) provides that upon making a certification under § 48C(e), the Secretary is required to disclose publicly the identity of the applicant and the amount of the credit certified with respect to such applicant. Accordingly, the IRS will publish the results of Round 1 of the § 48C(e) program and will disclose the identity of the taxpayer and the amount of the § 48C credits allocated to the taxpayer with respect to projects that have been allocated a § 48C credit and have received a certification.
.02 After a taxpayer receives an allocation through the § 48C(e) program, the eXCHANGE portal will ask the recipient-taxpayer if the taxpayer consents to disclosure of information in addition to information that is required by statute to be disclosed. The additional information may include the location of the taxpayer’s § 48C Facility and a brief description. A taxpayer’s decision to authorize or not to authorize the disclosure of any additional information will not impact the taxpayer’s § 48C credit allocation.
Any collection burden associated with this notice is accounted for in OMB Control Number 1545-2151.
This notice does not alter any previously accounted for information collection requirements and does not create new collection requirements not already approved by the Office of Management and Budget.
.01 The principal author of this notice is John M. Deininger of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Mr. Deininger on (202) 317-6853 (not a toll-free call).
.02 Any questions or comments regarding the non-tax aspects of this notice can be submitted to the Department of Energy at 48CQuestions@hq.doe.gov. DOE may post questions and answers related to this notice on the eXCHANGE portal at https://48C-exchange.energy.gov (select 48C from the list of options to view questions and answers specific to notice). Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act. DOE is under no obligation to respond to, or acknowledge receipt of, any questions or comments submitted under this notice and any responses provided do not constitute legal advice provided by either DOE or the IRS.
For the purposes of determining eligibility for the § 48C credit, a “qualifying advanced energy project” means:
1. Clean Energy Manufacturing and Recycling Projects
A qualifying advanced energy project in this category re-equips, expands, or establishes an industrial or manufacturing facility for the production or recycling of specified advanced energy property:
a. Property designed to be used to produce energy from the sun, water, wind, geothermal deposits (within the meaning of § 613(e)(2)), or other renewable resources.
(i) Examples of eligible property include solar panels and their specialized support structures; wind turbines, towers, floating offshore platforms, and related equipment; power electronics designed for use with eligible solar or wind property; equipment to concentrate sunlight to generate heat for industrial processes or to convert it to electricity; geothermal turbines and heat pumps; hydropower turbines; and other products directly used to generate electrical and/or thermal energy from renewable resources, as well as the specialized components, subcomponents, and materials incorporated into any such eligible property, including equipment for sensing, communication, and control.
(ii) Examples of ineligible property include equipment for applications other than the conversion of energy from renewable resources for delivering electricity, building heat, or industrial process heat such as a gas turbine generator set which burns natural gas, or a building that houses a boiler to heat water from fossil fuel.
b. Fuel cells, microturbines, or energy storage systems and components.
(i) Examples of eligible property include stationary batteries; stationary hydrogen fuel cells; hydrogen storage vessels; microturbines for combined heat and power systems; pumps and turbines for pumped hydropower storage systems; and the specialized components of any such equipment, including equipment for sensing, communication, and control.
(ii) Examples of ineligible property include heavy gas turbines.
(iii) Note: For electric vehicle batteries and fuel cells for vehicles see the “light-, medium-, or heavy-duty electric or fuel cell vehicles” project class.
c. Electric grid modernization equipment or components.
(i) Examples of eligible property include grid equipment for electricity delivery; power flow, control, and conversion, such as transformers, power electronics, advanced cables and conductors, advanced meters, breakers, switchgears, composite poles, converters, medium-voltage direct current (MVDC) and high-voltage direct current (HVDC) lines, grid-enhancing technologies, and electrical steel or alloys used in transformer cores. Examples of eligible property also include the specialized components of any such grid modernization equipment, including components for sensing communication, and control.
(ii) Electric vehicle supply equipment qualifies under the “light-, medium-, or heavy-duty electric or fuel cell vehicles” project class. Storage technologies for grid applications qualify under the “fuel cells, microturbines, or energy storage systems and components” project class.
d. Property designed to capture, remove, use, or sequester carbon oxide emissions.
(i) Examples of eligible property include carbon capture equipment or other property necessary to compress, treat, process, liquefy, pump or perform some other physical action to capture carbon oxide emissions, including solvents; membranes; sorbents; chemical processing equipment; compressors; monitoring equipment; and injection equipment; and well components such as packers, casing strings, CO2-resistant concrete, steel tubulars, wellhead, valves, and sensors suitable for use in Underground Injection Control (UIC) Class VI wells. Eligible property also includes transportation equipment, as in a system of gathering and distribution infrastructure. These include pipelines, temporary or transportation-related carbon oxide storage tanks, valves, sensors, and control panels that serve in collecting carbon oxides captured from an industrial facility or multiple facilities for the purpose of transporting that carbon oxide. Additional examples include equipment to convert carbon oxides through mineralization, thermochemical, electrochemical, photochemical, plasma-assisted, or other catalytic process approaches to carbon-based products such as synthetic fuels, chemicals, solid carbon products, and inorganic materials.
(ii) Examples of ineligible property include scrubbers for conventional air pollutants (except those that are required to remove pollutants upstream of carbon capture equipment for technical performance reasons), energy generation equipment (except as related to energy recovery at carbon capture systems), and refining equipment.
e. Equipment designed to refine, electrolyze, or blend any fuel, chemical, or product which is renewable, or low-carbon and low-emission. For the purposes of Round 1 of the § 48C(e) program, such fuels, chemicals, and products include:
(i) Renewable transportation fuel which:
(A) is suitable for use as a fuel in a vehicle, marine vessel, or aircraft,
(B) is derived from or co-processed with:
(I) a biomass feedstock, or
(II) hydrogen produced from renewable energy and inputs, and
(C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum.
A qualifying advanced energy project does not include any portion of a project for the production of any property which is used in the refining or blending of any transportation fuel (other than renewable fuels, as described herein).
(ii) Clean hydrogen produced with a well-to-gate lifecycle greenhouse gas (GHG) emissions rate of not greater than 4 kg CO2e per kg H2, in accordance with the definition of qualified clean hydrogen for purposes of the credit under § 45V.
(iii) Other fuel which:
(A) is derived from or co-processed with a renewable feedstock or achieves at least a 50 percent reduction in lifecycle GHG emissions in comparison with the conventional alternative,
(B) is not a transportation fuel, and
(C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum.
(iv) Product or chemical which:
(A) is derived from or co-processed with a renewable feedstock or achieves at least a 50 percent reduction in lifecycle GHG emissions in comparison with the conventional alternative,
(B) is suitable for use as an industrial feedstock, and
(C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum.
(v) Examples of eligible property include electrolyzers, mixing devices, pumps, separation devices, bioprocessing equipment, biomass preprocessing equipment, and reactors, so long as they are intended for use to produce eligible fuels, chemicals, and products, as demonstrated through engineering specifications or offtake agreements.
(vi) Examples of eligible fuels, chemicals, and products produced by eligible equipment include hydrogen produced through electrolysis powered by low- or zero-emission energy; low-emissions ammonia; renewable biofuels, including sustainable aviation fuel and fuels intended to displace petroleum fuel in on-road and off-road applications; and low-emissions chemicals, basic organic chemicals, polymers, and resins.
(vii) Examples of ineligible fuels and chemicals would include those derived solely from fossil resources produced through conventional petroleum and natural gas refining.
Instructions for calculating well-to-gate lifecycle GHG emissions rates are provided in Appendix B, Section V: Additional Instructions on the Data Sheet Submission.
f. Property designed to produce energy conservation technologies (including residential, commercial, and industrial applications).
(i) Examples of eligible energy conservation property include technologies and grid-interactive devices eligible for residential or commercial efficiency improvements for purposes of the § 25C credit or the § 179D tax deduction, as well as equipment that directly reduces net energy use in industrial applications, such as ultra-efficient heat pumps, insulation, ultra-efficient hot water systems, sensors, controls, and similar advanced efficiency technologies.
(ii) Examples of ineligible energy conservation property includes those that reduce electricity usage by increasing direct natural gas or other fossil fuel use and/or lead to increased system-level emissions.
g. Light-, medium-, or heavy-duty electric or fuel cell vehicles, as well as technologies, components, or materials for such vehicles, and associated charging or refueling infrastructure.
(i) Examples of eligible property include battery electric, plug-in hybrid electric, or fuel cell cars, trucks, and buses, as well as the specialized components of those vehicles, such as batteries, anode and cathode components and materials, electric drive systems, fuel cells, and other materials and subcomponents.
(ii) Examples of eligible charging or refueling infrastructure include electric vehicle supply equipment (EVSE), components from the grid connection to the vehicle, bidirectional charging equipment, and components used in hydrogen refueling stations (e.g., hydrogen compressors, pumps, storage vessels, and dispensing equipment).
(iii) Examples of ineligible property include internal combustion engine vehicles of all sizes, non-plug-in hybrid vehicles of less than 14,000 pounds gross vehicle weight rating, and their components, as well as associated refueling infrastructure, such as petroleum gas, liquefied or compressed natural gas, or ethanol refueling stations. Examples of ineligible property also include electrical components upstream of the EVSE connection to the grid and components of charging or refueling stations, such as signage, that are not directly involved in the transfer of fuel or power to the vehicle.
h. Hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as well as technologies, components, or materials for such vehicles.
(i) Examples of eligible property include traction batteries, converters, power electronics, and assembled hybrid vehicles of not less than 14,000 pounds themselves, but components and materials must be designed for large hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as demonstrated through engineering specifications and/or offtake agreements.
i. Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary.
(i) Examples of eligible advanced energy property include specialized components and equipment for nuclear power reactors or their fuels (e.g., including fabrication of fuels, and manufacturing of equipment for conversion, enrichment, and deconversion), and equipment used to reduce the emissions of industrial facilities, such as heat and process emissions. Property may be determined to be designed to reduce GHG emissions either through published guidance or in the letter notifying an applicant that the IRS has accepted the applicant’s application for § 48C(e) certification with respect to the property.
(ii) Advanced energy property that is designed to reduce greenhouse gas emissions by enabling the production of other greenhouse gas emission-reducing advanced energy property may be eligible under this category. For such “other advanced energy property,” which is not designed to directly reduce GHG emissions, the applicant must demonstrate that the advanced energy property is highly specialized equipment necessary to strengthen U.S. resilience of critical domestic energy supply chains and the reduction of GHG emissions is a necessary ultimate outcome from the production of the advanced energy property. This can be demonstrated through the applicant’s proposed business plan, including offtake agreements and any additional market analysis or other technical specialization, to show the advanced energy property that is produced or recycled by the applicant’s industrial or manufacturing facility will primarily contribute toward reduction of GHG emissions. An example of such “other advanced energy property” that may be eligible is diamond wire saws necessary in the solar technology supply chain, so long as the applicant demonstrates the project’s output will be used primarily for the purpose of manufacturing property designed to produce energy from the sun.
Note: This section 1.i. on “other advanced energy property” has been updated with additional clarifying language since the publication of Notice 2023-18.
2. Greenhouse Gas Emission Reduction Projects
A qualifying advanced energy project in this category re-equips an industrial or manufacturing facility, including in energy-intensive manufacturing sectors, such as cement, iron and steel, aluminum, chemicals, and other sectors, with equipment designed to reduce greenhouse gas emissions by at least 20 percent through the installation of one of more of the following:
a. Low- or zero-carbon process heat systems.
Examples of eligible equipment include electric heat pumps, combined heat and power (CHP) systems, thermal storage technologies, and other heating systems based on electricity, clean hydrogen, biomass, or waste heat recovery.
b. Carbon capture, transport, utilization, and storage systems.
(i) Examples of eligible equipment include carbon capture equipment necessary to compress, treat, process, liquefy, pump, or perform some other physical action to capture carbon oxides, and specialized equipment and materials needed for the transport and storage of carbon oxides, including carbon dioxide pipelines, monitoring equipment, and injection equipment and well components such as packers, casing strings, CO2-resistant cement, steel tubulars, well heads, valves, and sensors suitable for use in Underground Injection Control Class VI wells. Additional examples include equipment to convert carbon oxides through mineralization, thermochemical, electrochemical, photochemical, plasma-assisted, or other catalytic process approaches to carbon-based products such as synthetic fuels, chemicals, solid carbon products, and inorganic materials.
(ii) Examples of ineligible property include scrubbers for conventional air pollutants, except those that are required to remove pollutants upstream of carbon capture equipment for technical performance reasons; energy generation equipment, except as related to energy recovery at carbon capture systems; and refining equipment.
c. Energy efficiency and reduction in waste from industrial processes.
Examples of eligible equipment include technologies that reduce direct fuel use, electricity use, or waste in industrial applications, such as industrial heat pumps, CHP systems, insulation, sensors, controls, advanced recycling approaches, smart energy management, and similar advanced efficiency technologies.
d. Any other industrial technology designed to reduce greenhouse gas emissions, as determined by the Secretary.
(i) Examples of other eligible industrial technologies include electrification of direct fuel use processes, adoption of renewable or low-emissions fuels and feedstocks, and other equipment replacement or process redesigns that reduce process- or fuel-related emissions or otherwise contribute to reducing GHG emissions by at least 20 percent.
(ii) Projects in this category may qualify by installing equipment designed to achieve a minimum of a 20 percent reduction in GHG emissions in one or more of the following ways:
-
Achieve a direct (Scope 1) GHG emissions reduction of 20 percent facility-wide
-
Achieve an indirect fuel- or energy-related (Scope 2) GHG emissions reduction of 20 percent facility-wide
-
Achieve a direct or indirect fuel- or energy-related GHG emissions reduction of 20 percent at a facility subunit, such as a particular process step or fuel combustion unit
(iii) While facilities may be eligible under this project category by achieving a 20 percent reduction threshold within a particular element of their process or emissions profile, overall combined Scope 1 and Scope 2 GHG emissions impacts for the full qualifying facility will be taken into account when evaluating each project for the purposes of application scoring. Scope 1 and Scope 2 GHG emissions are further defined in Appendix B, Section III.
Instructions for calculating and demonstrating an emissions reduction of 20 percent is provided in Appendix B, Section V: Additional Instructions on the Data Sheet Submission.
3. Critical Material Projects
A qualifying advanced energy project in this category re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials (as defined in § 7002(a) of the Energy Act of 2020 (30 U.S.C. § 1606(a)). For purposes of this Round 1, critical materials will consist of:
a. The currently effective final list of critical minerals as determined by the U.S. Geological Survey (see 2022 Final List of Critical Minerals for the list published in 2022 available at: https://www.federalregister.gov/documents/2022/02/24/2022-04027/2022-final-list-of-critical-minerals); and
b. Any additional critical materials as determined by the Secretary of Energy and for which a final determination is posted on the DOE’s critical materials page on or before July 31, 2023, available at: http://www.energy.gov/criticalmaterials. A proposed determination was posted at this web address prior to the publication of this notice. Note: DOE reserves the right to extend the deadline for concept paper submissions based on any changes included in the final determination.
Examples of eligible projects in this project category include the processing of raw ore, brines, mine tailings, end-of-life products, waste streams, and other source materials into critical materials. Note: These examples have been updated with additional clarifying language since the publication of Notice 2023-18.
Examples of ineligible projects under this project category include the subsequent physical or chemical transformation of critical materials into derivative products, including metals manufacturing such as aluminum extrusion and chemical manufacturing such as anode and cathode materials production. However, projects involving such derivative products may be eligible under the Clean Energy Manufacturing and Recycling Projects category. Note: These examples have been updated with additional clarifying language since the publication of Notice 2023-18.
THIS APPENDIX B SUPERSEDES APPENDIX B OF NOTICE 2023-18. | |
I. DOE Review Process | 935 |
A. Overview | 935 |
i. Program Process | 935 |
ii. Program Key Dates | 935 |
iii. Program Priorities | 936 |
iv. Glossary of Terms | 936 |
B. Concept Paper | 937 |
i. Compliance and Eligibility Review | 937 |
ii. Technical Review | 937 |
iii. Final Outcome for Concept Papers | 937 |
C. § 48C(e) Application | 937 |
i. Compliance and Eligibility Review | 938 |
ii. Technical Review | 938 |
iii. Due Diligence Review | 938 |
iv. Final Recommendation for § 48C(e) Applications | 938 |
v. Requirements for Certification | 938 |
vi. Request for Debriefing | 939 |
II. Submission and Registration Information for DOE Recommendation Process | 939 |
A. General Application Requirements | 939 |
B. Determining an Application’s Project Category | 939 |
C. eXCHANGE Portal for Submission of Application | 940 |
i. Submission of Application | 940 |
ii. eXCHANGE Portal Registration Process | 940 |
iii. Help with eXCHANGE Portal | 940 |
iv. Portal Migration | 940 |
D. Application Forms and Format of Submissions | 941 |
i. Format of Concept Paper Submissions | 941 |
ii. Format of § 48C(e) Application Submission | 942 |
E. Electronic Authorization of Applications | 943 |
F. Markings of Confidential Information | 943 |
III. Specific Content Requirements and Technical Review Criteria | 944 |
A. Clean Energy Manufacturing and Recycling Projects | 944 |
i. Concept Papers for Clean Energy Manufacturing and Recycling Projects | 945 |
ii. Section 48C(e) Application for Clean Energy Manufacturing and Recycling Projects | 949 |
B. Greenhouse Gas Emission Reduction Projects | 957 |
i. Concept Papers for Greenhouse Gas Emission Reduction Projects | 958 |
ii. Section 48C(e) Applications for Greenhouse Gas Emission Reduction Projects | 961 |
C. Critical Material Projects | 968 |
i. Concept Papers for Critical Material Projects | 968 |
ii. Section 48C(e) Applications for Critical Material Projects | 972 |
IV. DOE Recommendation Process | 979 |
A. Program Policy Factors | 979 |
B. DOE Recommendations | 980 |
i. Concept Paper Recommendations | 980 |
ii. Section 48C(e) Application Recommendations | 980 |
V. Additional Instructions on the Data Sheet Submission | 980 |
A. Production Capacity Metrics | 981 |
B. Jobs Metrics | 981 |
C. Emissions Metrics | 982 |
D. Technological or Cost Advantage | 983 |
E. Levelized Cost | 983 |
VI. Section 48C(e) Application Appendix Files | 984 |
VII. Questions/Comments and Informational Webinar | 984 |
A. Informational Webinar | 984 |
B. Questions and Comments | 985 |
A two-stage technical evaluation process will be used for submissions:
-
Stage 1: Concept Paper.
-
Stage 2: § 48C(e) Application.
In Stage 1, concept paper application materials will be available for applicants to download from the eXCHANGE portal on May 31, 2023, and concept paper submissions will be accepted in the eXCHANGE portal beginning no later than June 30, 2023. DOE will only consider concept papers that are submitted by 12:00 PM (noon) Eastern Time on July 31, 2023. Section 48C(e) applications for Round 1 allocations will not be considered by DOE unless a concept paper submission is received from an applicant by the specified deadline. Potential applicants will not be able to begin or submit concept papers for Round 1 after the deadline.
For Critical Materials Projects, a proposed critical materials determination was posted at the website specified in Appendix A(3) prior to the publication of this notice. DOE reserves the right to extend the deadline for concept paper submissions based on any changes included in DOE’s final critical materials determination.
In Stage 2, following DOE’s review of concept papers and transmission of letters encouraging or discouraging the applicant to continue in the process, the eXCHANGE portal will reopen to receive § 48C(e) application submissions for subsequent evaluation by DOE. The date on which DOE will begin accepting § 48C(e) applications and the deadline by which they must be submitted will be conveyed to applicants through the eXCHANGE portal on a later date.
In each stage, DOE will review the submitted materials for compliance and eligibility, and perform a thorough, consistent, and objective examination based on technical review criteria and other factors, as described below.
After Stage 2 evaluations of § 48C(e) applications are complete, DOE will transmit allocation recommendations to the IRS for final consideration. The IRS will notify applicants of final allocation decisions for Round 1 no later than March 31, 2024.
In conducting its review, DOE may utilize assistance and advice from qualified personnel from other federal agencies and/or contractors. DOE will obtain conflict of interest/non-disclosure acknowledgements from and administer required trainings in advance for all reviewers to assure that application information will be kept confidential and shall be used only for reviewing purposes, in accordance with applicable requirements. Reviewers will be required to report all personal and organizational conflicts of interest.
DOE reserves the right to request clarifications and/or supplemental information from some or all applicants submitting applications through written submissions.
DOE may determine whether to recommend or not recommend an application to the IRS at any time after the § 48C(e) application has been received, without further exchanges or discussions with the applicant.
Table: Program Key Dates
Initial Guidance Issue Date | 02/13/2023 |
DOE posts proposed list of critical materials | No later than 5/31/2023 |
Additional Guidance Issue Date | 05/31/2023 |
Informational Webinar | No later than 06/30/2023 |
DOE eXCHANGE Portal Opens for registration and concept paper submission | No later than 06/30/2023 |
DOE posts final list of critical materials | No later than 07/31/2023 |
Submission Deadline for Concept Papers | 07/31/2023 by 12:00 PM (noon) Eastern |
Submission Deadline for § 48C(e) Applications | Fall 2023 - Winter 2023/2024 |
IRS Allocation Decision Notifications | No later than 03/31/2024 |
Eligible applications will be evaluated by DOE against technical review criteria reflecting four major priority measures for the program:
-
Criterion 1: Commercial Viability
-
Criterion 2: Greenhouse Gas Emissions Impacts
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
Criterion 4: Workforce and Community Engagement
A taxpayer with a qualified investment in any of the projects described as eligible in Appendix A of this guidance may apply for a § 48C(e) allocation. In determining whether to recommend a project for an allocation, DOE will take into consideration in § 48C(e) Round 1 various factors, including whether the project addresses specific energy supply chain and manufacturing priority areas identified by this guidance when evaluating the extent to which Clean Energy Manufacturing and Recycling Projects and Critical Materials Projects contribute to strengthening U.S. supply chains and domestic manufacturing for a net-zero economy.
For more details on the energy supply chain and manufacturing priority areas identified by this guidance for Clean Energy Manufacturing and Recycling Projects, see Section III(A) of this appendix. For more details on the supply chain and manufacturing priority areas identified by this guidance for Critical Materials Projects, see Section III(C) of this appendix.
In determining whether to recommend a project for an allocation, DOE will also consider whether the proposed project is located in § 48C(e) Energy Communities Census Tracts, as defined in section 5.06 of Notice 2023-18. In Round 1, DOE anticipates recommending approximately $1.6 billion in § 48C credits to projects located in these communities.
The following terms may be used throughout this appendix describing the DOE application process.
Disadvantaged Community: | A disadvantaged community may be either (1) a group of individuals living in geographic proximity (e.g., such as a census tract identified using the Climate and Economic Justice Screening Tool), or (2) a geographically dispersed set of individuals, where either type of group experiences common conditions. |
Scope 1 Emissions: | Direct greenhouse gas emissions that occur from sources at the facility associated with the proposed project (e.g., emissions from fuel combustion or chemical processes). |
Scope 2 Emissions: | Indirect greenhouse gas emissions that are associated with the use of energy or fuel at the facility, but do not occur at the facility (e.g., emissions from a power plant that generates electricity for the facility). |
Scope 3 Emissions: | Indirect greenhouse gas emissions that are associated with the facility’s activities and products but are not covered in Scope 1 or 2, including emissions from the products themselves in their ultimate use, transportation, or other aspects of the value chain upstream or downstream from the facility. In the case of clean energy products, these may also be referred to as “lifecycle emissions.” |
Specified Advanced Energy Property: | A specific category of property listed in 48C(c)(1)(A) and described in further detail in Appendix A(1). Clean Energy Manufacturing and Recycling Projects under § 48C(e) must either produce or recycle one or more specified advanced energy properties. For example, solar glass would be considered a specified advanced energy property covered under Appendix A(1)(a). |
Facility Product: | The direct output of a facility that is sold or leased. A facility product may be a specified advanced energy property, but facility products could also include specialized components, materials, equipment, or other tangible assets that are not considered specified advanced energy properties under § 48C(e). For instance, recycling projects under Clean Energy Manufacturing and Recycling, and Greenhouse Gas Emission Reduction projects, may produce outputs that are not specified advanced energy properties. Facilities may have more than one facility product. |
The first stage of DOE review requires applicants to submit concept papers describing the proposed project. Sections II and III of this appendix describe the information applicants must include in concept papers and the format of the submission. Concept papers will undergo a multi-step evaluation by DOE.
DOE will carry out an initial compliance review for concept papers to determine that (1) eligibility requirements have been met, (2) the required information has been submitted, (3) the proposed project is technically valid, and (4) all mandatory requirements of this notice are satisfied. As part of this review, DOE will determine whether the proposed project meets the definition of a qualifying advanced energy project, as described in Appendix A.
If a concept paper fails to meet compliance or eligibility requirements or fails to provide sufficient information for evaluation, DOE reserves the right to request clarifications and/or missing information from some or all applicants through written submissions provided to DOE in a timely manner. Concept papers that fail to meet the compliance or eligibility requirements or do not provide sufficient information for evaluation will be considered non-responsive and will receive a discouragement letter.
Subsequent to the concept paper compliance and eligibility review, DOE will perform a technical review process based on four technical review criteria:
-
Criterion 1: Commercial Viability.
-
Criterion 2: Greenhouse Gas Emissions Impacts.
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy.
-
Criterion 4: Workforce and Community Engagement.
See complete details of the technical review criteria in Section III of this appendix. All technical review criteria will be used in a thorough, consistent, and objective examination to develop scores for ranking applications and determining merit of each proposed project. The review of the Commercial Viability criterion will additionally inform eligibility by determining whether the project has a reasonable expectation of commercial viability, as described in § 48C(d)(3)(A). The information requested for each criterion will vary based on the qualifying advanced energy project category, as detailed in Section III.
Following the compliance, eligibility, and technical reviews, DOE may also consider program policy factors when determining the final portfolio of recommendations (see Section IV of this appendix).
Subsequent to this review, DOE will issue a letter to applicants either encouraging them to submit a § 48C(e) application or discouraging them from submitting a § 48C(e) application.
An applicant that receives a discouragement letter may still submit a § 48C(e) application in accordance with the § 48C(e) program and additional guidance. Receiving a discouragement letter in response to a submitted concept paper does not disqualify a taxpayer from submitting a § 48C(e) application but represents DOE’s feedback that the project, as proposed, is unlikely to receive a recommendation based on the information provided in the concept paper. DOE expects to transmit encouragement and discouragement letters to applicants in the fall of 2023.
In the encouragement and discouragement notifications, DOE will provide feedback to all applicants on areas needing improvement.
The second evaluation stage will consist of a review of § 48C(e) applications submitted after the concept paper stage. Sections II and III of this appendix describe the information applicants must include in a § 48C(e) application and the format of the submission. Applicants may not submit a § 48C(e) application unless they submitted a concept paper by the specified deadline.
The deadline for § 48C(e) applications will be communicated to applicants in the encouragement and discouragement letters and posted on the eXCHANGE portal.
DOE will carry out an initial compliance review for § 48C(e) applications to determine that (1) the eligibility requirements have been met, (2) the required information has been submitted, (3) the proposed project is technically valid, and (4) all mandatory requirements of this notice are satisfied. As part of this review, DOE will determine whether the proposed project meets the definition of a qualifying advanced energy project, as described in Appendix A.
If a § 48C(e) application fails to meet compliance or eligibility requirements or fails to provide sufficient information for evaluation, DOE reserves the right to request clarifications and/or missing information from some or all applicants through written submissions provided to DOE in a timely manner. Section 48C(e) applications that fail to meet the compliance and eligibility requirements or do not provide sufficient information for evaluation will be considered non-responsive, and DOE will recommend a denial of allocation without proceeding to technical review.
The qualifying advanced energy project category, the specified advanced energy property, and the scope of the overall project must be consistent between the applicant’s concept paper and § 48C(e) application. Applicants who wish to change the scope of the project, based on the feedback in a discouragement letter or for any other reason, may consider participating in a future round of this program.
After the § 48C(e) application compliance and eligibility review, DOE will perform a technical review process based on four technical review criteria:
-
Criterion 1: Commercial Viability
-
Criterion 2: Greenhouse Gas Emissions Impacts
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
Criterion 4: Workforce and Community Engagement
See complete details of the technical review criteria for § 48C(e) applications in Section III of this appendix. All technical review criteria will be used in a thorough, consistent, and objective examination to develop scores for ranking applications and determining merit of each proposed project. The review of the Commercial Viability criterion will additionally inform eligibility by determining whether the project has a reasonable expectation of commercial viability, as described in § 48C(d)(3)(A). The information requested for each criterion will vary based on the qualifying advanced energy project category, as detailed in Section III.
To ensure the § 48C(e) program supports strengthening and securing U.S. supply chains and domestic manufacturing to the greatest extent possible, DOE may conduct a due diligence review to determine if an applicant has a connection with a country of risk that could put these goals at risk.
Following the compliance, eligibility, and technical reviews, DOE may also consider program policy factors and the results of the due diligence review when determining the final portfolio of recommendations (see Section IV of this appendix).
After this determination of recommendations, DOE will transmit to the IRS its recommendations for allocations and denials of applications, as detailed in the initial § 48C(e) program guidance (Notice 2023-18) and this notice.
As described in this notice, applications receiving allocation letters must provide evidence that they have met the requirements for certification, such as all permits necessary to commence construction. Applicants will upload documents providing this evidence to the eXCHANGE portal not later than 2 years from the date the IRS notified the applicant that they have received an allocation.
DOE’s recommendation is based in part on commitments and other claims stated by the applicant in the § 48C(e) application. The evidence provided by the applicant for certification must therefore also include documents demonstrating that any commitments or other claims in the § 48C(e) application have been met. These documents could include Community Benefits Agreements, collective bargaining agreements, contracts, offtake agreements, or any other commitments or arrangements claimed in the § 48C(e) applications that may have had an impact on the evaluation of the application. Documents already provided as appendices in the § 48C(e) application do not need to be submitted again for certification.
Applicants must submit a concept paper at Stage 1 and a § 48C(e) application at Stage 2 as described below. All submitted materials must be prepared in accordance with the guidance in this notice to provide a standard basis for review and to ensure that each application will be uniform as to format and sequence.
Concept papers and § 48C(e) applications should clearly address each of the eligibility requirements and applicable technical review criteria to demonstrate the applicant’s capability, knowledge, and experience regarding the requirements described herein.
Applicants should fully address the requirements of Notice 2023-18 and this notice and not rely on any presumed background knowledge. DOE will discourage a concept paper or recommend the rejection of a § 48C(e) application that does not follow the instructions regarding the organization and content when the nature of the deviation and/or omission precludes meaningful review of the project.
All concept papers and § 48C(e) applications must be submitted through the eXCHANGE portal to be considered for DOE recommendation under this notice.
Concept papers and § 48C(e) applications received after the stated deadlines will not be reviewed or considered for DOE recommendation.
Eligible projects under the § 48C(e) program, as described in Appendix A, are classified into three overarching project categories: Clean Energy Manufacturing and Recycling Projects, Greenhouse Gas Emission Reduction Projects, and Critical Material Projects. Before developing application materials, an applicant must determine which qualifying advanced energy project category is most applicable to their project.
Section III of this guidance contains instructions for content requirements and technical review criteria specific to each project category. Applicants should only complete their application package using the appropriate guidance in Section III, corresponding to the applicant’s self-determined qualifying advanced energy project category. It is incumbent upon the applicant to adequately justify their determination of project category through application narratives.
The following table may assist applicants in determining the qualifying advanced energy project category most appropriate for their proposed project.
Project Category | This Category Includes... | Application Materials |
---|---|---|
Clean Energy Manufacturing and Recycling |
|
Section III(A) |
Greenhouse Gas Emission Reduction |
|
Section III(B) |
Critical Materials |
|
Section III(C) |
The eXCHANGE portal, and its successor portal (see Section iv, Portal Migration,) will provide a single interface for applicants through all steps of the § 48C(e) application process, including concept paper submission, receipt of concept paper feedback, § 48C(e) application submission, receipt of an allocation or denial letter from the IRS, submission of evidence documents to DOE for certification, receipt of a certification letter from the IRS, submission of notification to DOE that the project has been placed in service or otherwise disposed, and receipt of notification from the IRS that the applicant may claim the credit.
Files required for submission of concept papers, including concept paper templates and data sheets, are available for applicants at https://48C-exchange.energy.gov on the date of this notice. The eXCHANGE portal will be open for registration and submission of concept papers no later than June 30, 2023.
All § 48C(e) application materials must be submitted through the eXCHANGE portal at https://48C-exchange.energy.gov to be considered by DOE. Section 48C(e) applications submitted by any other means will not be accepted. Note: The eXCHANGE portal website address has been modified since Notice 2023-18 was published, and the address specified in this guidance must be used.
The applicant will receive an automated response when the concept paper or § 48C(e) application is received. This will serve as confirmation of receipt. Do not reply to the automated response. For more information, refer to the 48C eXCHANGE Login Guide, which will be available in the Manuals section of the eXCHANGE portal at https://48C-exchange.energy.gov/ no later than June 30, 2023.
It is the responsibility of the applicant to verify successful transmission prior to the concept paper and § 48C(e) application deadlines.
In order to submit concept papers and § 48C(e) applications, all applicants must register an account in the eXCHANGE portal at https://48C-exchange.energy.gov. It is recommended that each applicant organization designate a primary contact point responsible for each submission. The primary user may specify an additional contact within their organization who may register in the portal as a backup user.
Potential applicants will be required to have a Login.gov account to access the eXCHANGE portal. As part of the eXCHANGE portal registration process, new users will be directed to create an account in Login.gov. Note: The email address associated with Login.gov must match the email address associated with the eXCHANGE portal account. For more information, refer to the 48C eXCHANGE Login Guide, which will be available in the Manuals section of the eXCHANGE portal at https://48C-exchange.energy.gov/ no later than June 30, 2023.
Due to final configuration changes for the eXCHANGE portal, applicants who registered on the eXCHANGE portal prior to May 31, 2023, must register again at https://48C-exchange.energy.gov, on or after the date the portal opens for registration and submission of concept papers.
Applicants may email InfrastructureExchangeSupport@hq.doe.gov for questions regarding the registration process or submitting your application on the eXCHANGE portal.
For questions regarding other non-tax aspects of the § 48C(e) program unrelated to the eXCHANGE portal, see Section VII.
DOE intends to migrate all § 48C(e) applicants to a successor portal in the future. Detailed timing and instructions for migrating to the new portal will be conveyed to all applicants through the eXCHANGE portal no earlier than the submission deadline for concept papers.
Any reference in this guidance to the applicant portal, and any reference to the eXCHANGE portal, means the eXCHANGE portal or its successor.
Applicants must log in to the eXCHANGE portal to download all required forms and submit concept papers and § 48C(e) applications to be considered for a § 48C(e) credit allocation. The applicant will have the opportunity to re-submit revised application materials for any reason as long as the revision is submitted by the specified deadline.
This section outlines the format of the concept paper submission. See Appendix A for a description of the eligibility requirements for the § 48C credit under this notice. See Section III for content requirements and a description of the technical review criteria that will be used to evaluate submitted concept papers.
The applicant’s Control Number is used throughout the submitted files. The control number is a unique identifier generated by the eXCHANGE portal for your application and will be determined by the system when the applicant first begins their application process.
The purpose of the concept paper stage is to save applicants the considerable time and expense of preparing § 48C(e) applications for proposed projects that are unlikely to be selected for recommendation. The concept paper must conform to the following requirements:
-
The concept paper must be written in English.
-
All pages must be formatted to fit on 8-1/2 by 11-inch paper with margins not less than one inch on every side. Use Times New Roman typeface, a black font, and a font size of 11 points or larger (except in figures and tables). A symbol font may be used to insert Greek letters or special characters; the font size requirement still applies.
-
References must be included as footnotes or endnotes in a font size of 10 or larger. Footnotes and endnotes are counted toward the maximum page requirement.
-
The control number must be prominently displayed on the upper right corner of the header of every page. Page numbers must be included in the footer of every page.
-
Each must be submitted in Adobe PDF format unless stated otherwise.
Each concept paper should be limited to unique property within a distinct qualifying advanced energy project that does not overlap with a qualifying advanced energy project in any other application submitted by the same applicant:
-
For applicants applying under the Clean Energy Manufacturing and Recycling Project category, or the Critical Materials Project category, the applicant may submit more than one application involving the same facility. However, the qualified investment for each project at the same facility may not overlap in Round 1.
-
For applicants applying under the Greenhouse Gas Emission Reductions Project Category, the applicant may submit only one application at the same facility in Round 1.
If projects involve more than one qualifying advanced energy project listed in Appendix A, then applicants must choose a primary specified advanced energy property for their project. The entire concept paper submission includes three components: a narrative, a workforce and community engagement plan, and a data sheet.
The concept paper narrative must not exceed 4 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The concept paper narrative should be submitted in Adobe PDF format with the title [ControlNumber]-ConceptPaper.pdf. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper.pdf”.
The workforce and community engagement portion of the concept paper will be submitted in a separate file and must not exceed 1 page when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The concept paper workforce and community engagement plan should be submitted as separate file in Adobe PDF format with the title [ControlNumber]-CP-WCE.pdf.
The Concept Paper Data Sheet should be completed and submitted as a separate Excel document with the title [ControlNumber]-CP-DataSheet.xlsx. Additional instructions for completing the Concept Paper Data Sheet submissions are included in Section V.
Note: The maximum file size that can be uploaded to the eXCHANGE portal is 10 MB. Files in excess of 10 MB cannot be uploaded, and hence cannot be submitted for review. If a file exceeds 10 MB but is still within the maximum page limit, it must be broken into parts and denoted to that effect in the naming convention of the file. For example: “[ControlNumber]-ConceptPaper_Part_1.pdf”, “[ControlNumber]-ConceptPaper_Part_2.pdf”.
The full list of required files for concept paper submission is illustrated in the following table.
Table: Files Required for Concept Paper Submission
Component | File Format | Maximum Pages | File Name |
---|---|---|---|
Concept Paper | 4 | [ControlNumber]-ConceptPaper.pdf | |
Concept Paper Workforce and Community Engagement Plan | 1 | [ControlNumber]-CP-WCE.pdf | |
Concept Paper Data Sheet | MS Excel | N/A | [ControlNumber]-CP-DataSheet.xlsx |
For all files, “[ControlNumber]” should be replaced by the application’s control number. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper.pdf”.
This section outlines the format of the § 48C(e) application submission. Section 48C(e) applications should be formatted and arranged as described in this section. Strict adherence is required. Content requirements for § 48C(e) applications and the technical review criteria used by DOE to evaluate them are listed in Section III.
The applicant’s Control Number is used throughout the submitted files. The control number is a unique identifier generated by the eXCHANGE portal for your application and will be determined by the system when the applicant first begins your application process.
Section 48C(e) applications must conform to the following requirements:
-
All § 48C(e) applications must be written in English.
-
All pages must be formatted to fit on 8-1/2 by 11-inch paper with margins not less than one inch on every side. Use Times New Roman typeface, a black font, and a font size of 11 points or larger (except in figures and tables). A symbol font may be used to insert Greek letters or special characters; the font size requirement still applies.
-
References must be included as footnotes or endnotes in a font size of 10 or larger. Footnotes and endnotes are counted toward the maximum page requirement.
-
The Control Number, which is the same number used for the concept paper, must be prominently displayed on the upper right corner of the header of every page. Page numbers must be included in the footer of every page.
-
Cash flow models should be submitted as a Microsoft ® Excel spreadsheet and must include calculation formulas and assumptions.
-
All § 48C(e) applications must be submitted in Adobe PDF format unless stated otherwise.
Each § 48C(e) application should be limited to a unique project with a distinct qualified investment. If projects involve more than one specified advanced energy property listed in Appendix A, then applicants must choose a primary specified advanced energy property for their project. The entire § 48C(e) application submission includes five components: a narrative, a workforce and community engagement plan, a business entity certification, a data sheet, and appendices.
The § 48C(e) application narrative must not exceed 30 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. Section 48C(e) application narratives should be submitted in Adobe PDF format with the file name [ControlNumber]-48CApplication.pdf.
The workforce and community engagement portion of the § 48C(e) application will be submitted in a separate file and must not exceed 5 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The § 48C(e) application workforce and community engagement plan should be submitted as a separate file in Adobe PDF format with the file name [ControlNumber]-App-WCE.pdf.
The 48C Business Entity Certification, which supports DOE’s Due Diligence Review, should be completed and submitted as a separate file using the provided template or a comparable format including the same substantive information. Applicants must submit the file as a PDF with the file name [ControlNumber]-BusinessEntityCertification.pdf.
The 48C Application Data Sheet should be completed and submitted as a separate Excel document with the file name [ControlNumber]-App-DataSheet.xlsx. Additional instructions for completing the 48C Application Data Sheet are included in Section V.
Any supporting documents should be uploaded as separate, individual files, preferably in Adobe PDF format. Content provided as appendices do not count towards any page limits described above.
Note: The maximum file size that can be uploaded to the eXCHANGE portal is 10 MB. Files in excess of 10 MB cannot be uploaded, and hence cannot be submitted for review. If a file exceeds 10 MB but is still within the maximum page limit, it must be broken into parts and denoted to that effect. For example: “48CApplication _Part_1.pdf”, “48CApplication_Part_2.pdf”.
The full list of required files for § 48C(e) application submission is illustrated in the following table.
Table: Files Required for § 48C(e) Application Submission
Component | File Format | Maximum Pages | File Name |
---|---|---|---|
Section 48C(e) Application | 30 | [ControlNumber]-48CApplication.pdf | |
Section 48C(e) Application Workforce and Community Engagement Plan | 5 | [ControlNumber]-App-WCE.pdf | |
Business Entity Certification | N/A | [ControlNumber]-BusinessEntityCertification.pdf | |
48C Application Data Sheet | MS Excel | N/A | [ControlNumber]-App-DataSheet.xlsx |
Appendix Files | Various | N/A | [ControlNumber]-Appendix-[FileNumber].[format] (e.g. 1234-Appendix-1.pdf) |
For all files, “[ControlNumber]” should be replaced by the application’s control number. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper.pdf”.
See Section VI for information on which supporting documents should be submitted as appendix materials.
Submission of § 48C(e) application materials through electronic systems used by DOE, including the eXCHANGE portal or its successor, will constitute the authorized representative’s approval and electronic signature.
If elements of a § 48C(e) application contain information the taxpayer considers to be trade secrets, confidential, privileged, or otherwise exempt from disclosure under the Freedom of Information Act (FOIA, 5 U.S.C. § 552), the taxpayer may assert a claim of exemption at the time of application by placing the following text on the first page of the § 48C(e) application, and specifying the page or pages of the § 48C(e) application to be restricted:
“Pages [list applicable pages] of this document may contain trade secrets, confidential, proprietary, or privileged information that is exempt from public disclosure. Such information shall be used or disclosed only for evaluation purposes. The Government may use or disclose any information that is not appropriately marked or otherwise restricted, regardless of source. [End of Notice]”
The header and footer of every page that contains confidential, proprietary, or privileged information must be marked as follows: “Contains Trade Secrets, Confidential, Proprietary, or Privileged Information Exempt from Public Disclosure.” In addition, each line or paragraph containing proprietary, privileged, or trade secret information must be clearly marked with double brackets or highlighting.
The following subsections contain detailed guidance for content requirements and technical review criteria for each respective project category—Clean Energy Manufacturing and Recycling Projects, Greenhouse Gas Reduction Projects, and Critical Material Projects—for both the concept paper stage and § 48C(e) application stages.
It is the applicant’s responsibility to determine the most applicable qualifying advanced energy project category (defined in Appendix A), according to the guidance in Section II(B), Determining an Application’s Project Category. Applicants should complete their application package using only the guidance in this section for their application’s project category.
Applicants proposing Clean Energy Manufacturing and Recycling Projects, or Critical Materials Projects will be asked to discuss both their project’s specified advanced energy property and their project’s “facility products/outputs.” Facility products/outputs include the equipment, materials, or other products produced in the facility associated with the proposed project, and which are typically sold or leased after production.
Applicants should note that “facility products/outputs” may or may not be the project’s specified advanced energy property. For example, under the Clean Energy Manufacturing and Recycling Project category, the specified advanced energy property of a clean energy manufacturing project is likely to be the facility’s primary product/output. In contrast, the specified advanced energy property of a clean energy recycling project is an input to the proposed facility, while the facility product/output is typically one or more materials extracted in the recycling process. A Critical Materials Recycling Project’s facility product/output is typically also the project’s specified advanced energy property.
Priority Areas for Clean Energy Manufacturing and Recycling Projects
All Clean Energy Manufacturing and Recycling Projects described in Appendix A(1) of this guidance are eligible to apply for a § 48C(e) allocation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives:
-
Criterion 1: Commercial Viability
-
Criterion 2: Greenhouse Gas Emissions Impacts
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
Criterion 4: Workforce and Community Engagement
When evaluating the Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will take into consideration whether the project addresses the following energy supply chain and manufacturing priority areas. These priority areas have been identified based on analytical criteria including an assessment of current and anticipated supply chain gaps in areas eligible under § 48C(e):
Round 1 Priority Areas (in alphabetical order):
-
Clean Hydrogen: Manufacturing of electrolyzers, fuel cells, and associated components (including gas diffusion layers, bipolar plates, and power electronics).
-
Electric Grid: Manufacturing of transformers, materials (including electrical steel, amorphous alloy), power electronics, and other grid components and equipment (including MVDC/HVDC converter station components and switchgears).
-
Electric Heat Pumps: Manufacturing of air-source or ground-source heat pump components and infrastructure, particularly reversing valves, control circuits, compressors, and heat exchangers.
-
Electric Vehicles**: Manufacturing of power electronics (including semiconductors, modules, and circuits for EV motor traction drives, on-board EV chargers, DC/DC converters, and EV charging stations), permanent magnets, and battery components for use in electric vehicle motors.
-
Nuclear Energy: Manufacturing of specialized components and equipment for nuclear power reactors or their fuels (including fabrication of fuels, and manufacturing of equipment for conversion, enrichment, and deconversion), for both existing reactors and new reactor deployments.
-
Solar Energy**: Polysilicon, wafer production facilities, ingot and wafer production tools, and solar glass production facilities.
-
Sustainable Aviation Fuels: Manufacturing of equipment needed for low-carbon aviation fuel production (including feedstock handling equipment and pre-treatment reactors).
-
Wind Energy**: Component production facilities and specialized steel production, particularly for offshore wind, such as monopile-grade steel and towers; recycling of wind components, particularly blades.
** The production of some products under this section may be eligible for tax credits under § 45X and receiving an allocation under § 48C(e) may preclude an applicant from receiving tax credits under that program. Applicants are encouraged to evaluate which program may be most beneficial to their project before submitting a concept paper for consideration under § 48C(e).
These priority areas apply to Round 1, and guidance for future rounds under § 48C(e) may include different priority areas.
a) Concept Paper Content for Clean Energy Manufacturing and Recycling Projects
This section describes the specific content that applicants must provide in the concept paper files for applications proposing Clean Energy Manufacturing and Recycling Projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Concept Paper Content Requirements for Clean Energy Manufacturing and Recycling Projects
Section | Information Required |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan: At a minimum, include:
Business Plan:
|
Management Plan:
|
|
Greenhouse Gas Emissions Impacts |
GHG Emissions Impacts of the Facility’s Products: At a minimum, include:
Note: For applicants applying for other advanced energy projects under Appendix A(1)(i), “Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary”, applicants must demonstrate the reduction of GHG emissions is a necessary ultimate outcome from the manufacture of the advanced energy property. GHG Emissions from the Facility: Describe the GHG emissions associated with the facility. At a minimum, include:
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
At a minimum, include:
|
Workforce and Community Engagement (submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include:
Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). |
b) Concept Paper Technical Review Criteria for Clean Energy Manufacturing and Recycling Projects
This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Clean Energy Manufacturing and Recycling Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reasonableness of the timeframe required for construction and commissioning of the project.
-
The extent to which risk management issues and mitigation strategies are identified and addressed.
◦ Strength of the proposed business plan, including market size and growth potential, market share and price competitiveness of the facility’s product, strength of existing or prospective offtake arrangements, and the source and certainty of funding that will be invested in the project, including equity, private financing, DOE funding, state and local incentives, and other sources.
-
Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant.
Criterion 2: Greenhouse Gas Emissions Impacts
-
End products impact on avoidance or reduction in anthropogenic emissions of GHGs, based on:
◦ Potential GHG improvement over higher-emitting incumbent technologies or systems.
◦ Potential to capture or remove carbon oxides or other GHGs.
◦ Potential to provide indirect emissions reductions or avoidance by enabling a reduction in energy or fuel use or the manufacturing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles).
◦ Potential of recycling projects to avoid or reduce emissions associated with raw materials, use, or end-of life of advanced energy property
-
The extent to which the efficiency, lifetime, recyclability, or other characteristics that reduce overall GHG emissions of the facility’s products exceed those of incumbents or competitors.
-
Efforts to mitigate GHG emissions from the proposed manufacturing or recycling facility:
◦ The extent to which the project involves current best-in-class manufacturing or recycling approaches, including the use of innovative equipment, processes, and low-carbon fuels, as demonstrated through project planning documents or front-end engineering and design studies.
◦ The extent to which the project aligns with the long-term strategy of the United States to achieve net-zero emissions.
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress in line with the long-term strategy of the United States to achieve net-zero emissions.
-
The extent to which the project would increase domestic production capacity and availability of clean energy products that facilitate progress towards a net-zero economy, including a qualifying clean energy product itself or associated components or materials.
-
The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress towards a net-zero economy, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the specified advanced energy property or materials produced by the proposed project.
In the case of recycling projects, these technical review criteria will be evaluated based on which materials are produced at the recycling facility and evidence that those produced materials will serve as inputs to clean energy supply chains.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high-quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employment opportunities for the local workforce.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors.
◦ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities.
a) Section 48C(e) Application Content for Clean Energy Manufacturing and Recycling Projects
This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for applications proposing Clean Energy Manufacturing and Recycling Projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Section 48C(e) Application Content Requirements for Clean Energy Manufacturing and Recycling Projects
Section | Information Required |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan:
Business Plan: Provide the following financial information for the proposed project, and market and cost information for the facility’s products.
Management Plan: Provide the following information for the company and key management team members:
|
Greenhouse Gas Emissions Impacts |
Greenhouse Gas Emissions Impacts of the Facility’s Products: At a minimum, include:
Note: For applicants applying for other advanced energy projects under Appendix A(1)(i), “Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary”, applicants must demonstrate the reduction of GHG emissions is a necessary ultimate outcome from the manufacture of the advanced energy property. Greenhouse Gas Emissions from the Facility: At a minimum, include:
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
|
Workforce and Community Engagement (Submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers.
Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce.
Energy Community Transition: Describe the extent to which the project will support energy communities.
Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste.
|
b) Section 48C(e) Application Technical Review Criteria for Clean Energy Manufacturing and Recycling Projects
This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Clean Energy Manufacturing and Recycling Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion:
◦ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements; and
◦ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline.
-
The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contingency proposed to address risk.
-
Strength of the proposed business plan, including:
◦ The potential for commercial deployment, based on estimates of market share, market growth potential, and price competitiveness of the product.
◦ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources.
◦ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s products.
◦ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth.
◦ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project.
◦ The levelized cost of generated or stored energy, or of measured reduction in energy consumption or GHG emission (or similar metric) for the facility’s products, compared to similar technologies or materials within the same market segment.
-
Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant.
In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the information and plans provided, (b) the reasonableness of assumptions used in making estimations and projections, and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks.
Criterion 2: Greenhouse Gas Emissions Impacts
-
The potential for the facility’s products to facilitate a reduction in anthropogenic emissions of GHGs, based on: Emissions reductions associated with the potential to displace higher-emitting incumbent technologies, fuels, or materials, or to capture carbon dioxide that would otherwise enter or remain in the atmosphere. The extent to which the product enables the manufacturing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles, critical materials to enable the manufacturing of other clean energy technologies, or electric grid modernization equipment to advanced aspects of the clean energy transition). End products impact on avoidance or reduction in anthropogenic emissions of GHGs, based on:
◦ Potential GHG improvement over higher-emitting incumbent technologies or systems.
◦ Potential to capture or remove carbon oxides.
◦ Potential to provide indirect emissions reductions or avoidance by enabling a reduction in energy or fuel use or manufacturing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles).
◦ Potential of recycling projects to avoid or reduce emissions associated with raw materials, use, or end-of life of advanced energy property
-
The extent to which technological innovation in the efficiency, economic life, recyclability, or other characteristics that reduce overall GHG emissions of the facility’s products exceed those of incumbents or competitors.
-
The extent to which the project involves current best-in-class manufacturing or recycling approaches, including the use of innovative equipment, processes, and low-carbon fuels, as demonstrated through project planning documents, front-end engineering and design studies, or otherwise.
-
Plans to align with the national target of net-zero emissions by 2050, including efforts to reduce both direct (Scope 1) and indirect, upstream fuel- and energy-related (Scope 2) emissions over the lifetime of the facility.
-
Efforts to reduce emissions in the upstream supply chain (e.g., through contracts with low-emissions suppliers).
-
Activities to monitor facility emissions and energy use, including through any relevant voluntary or required reporting protocols (e.g., EPA’s Greenhouse Gas Reporting Program).
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress towards a net-zero economy.
-
The extent to which the project would increase domestic production capacity and availability of clean energy products that facilitate progress towards a net-zero economy, including a qualifying clean energy product itself or associated components or materials. The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress towards a net-zero economy, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the specified advanced energy property or materials produced by the proposed project.
-
The extent to which the project will support and encourage follow-on supply chain investments in the region.
-
The extent to which the project supports the development of U.S. capacity to meet federal, state, or local domestic content requirements or incentives, such as those in the §§ 30D, 45/45Y, or 48/48E federal tax credits.
-
The extent to which the project promotes long-term U.S. manufacturing competitiveness or technology leadership in the transition to a net-zero economy, based on the projected commercial deployment of the facility’s products; the feasibility of delivering market-ready products at the stated annual production levels; the efficiency, emissions, or productivity of the facility beyond the state-of-the-art; and the potential to avoid or reduce end-of-life waste from the facility or final product through the use of alternative processes, technologies, or materials.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
◦ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits.
◦ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employment opportunities for the local workforce.
◦ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the community for the proposed project and availability and maintenance of the necessary workforce.
◦ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and community-based organizations that support or work with disadvantaged communities and other affected stakeholders.
◦ The extent to which the applicant has considered accountability to affected workers and community stakeholders, including those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments.
◦ Extent to which a project will generate economic prosperity in the local community.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including through transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities.
◦ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated.
Priority Areas for Greenhouse Gas Emission Reduction Projects
All Greenhouse Gas Emission Reduction Projects described in Appendix A(2) of this guidance are eligible to apply for a § 48C allocation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives:
-
Criterion 1: Commercial Viability
-
Criterion 2: Greenhouse Gas Emissions Impacts
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
Criterion 4: Workforce and Community Engagement
When evaluating the Greenhouse Gas Emissions Impacts criterion, DOE will give priority to projects that deeply reduce emissions to levels significantly below a reasonable domestic industry average and the 20% reduction eligibility requirement stated in Appendix A(2).
When evaluating the Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will give priority to projects that advance the commercial viability and uptake of replicable decarbonization efforts in major industrial applications (e.g., cement, iron and steel, aluminum, chemicals, and other energy-intensive manufacturing sectors), including innovative solutions, and to projects that align with one or more cross-cutting industrial decarbonization techniques, such as energy efficiency, electrification, low-carbon fuels, feedstocks, and energy sources (LCFFES), material efficiency or substitution, and carbon capture utilization and storage (CCUS).
a) Concept Paper Content for Greenhouse Gas Emission Reduction Projects
This section describes the specific content that applicants must provide in the concept paper files for applications proposing Greenhouse Gas Emission Reduction Projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Concept Paper Content Requirements for Greenhouse Gas Emission Reduction Projects
Section | Information Requested |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan:
Business Plan:
Management Plan:
|
Greenhouse Gas Emissions Impacts |
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
|
Workforce and Community Engagement (Submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include:
Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). |
b) Concept Paper Technical Review Criteria for Greenhouse Gas Emission Reduction Projects
This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Greenhouse Gas Emission Reduction Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reasonableness of the timeframe required for construction and commissioning of the project.
-
The extent to which risk management issues and mitigation strategies are identified and addressed
-
Strength of the proposed business plan, including the source and certainty of funding that will be invested in the project, including equity, private financing, DOE funding, state and local incentives, and other sources.
-
Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant.
Criterion 2: Greenhouse Gas Emissions Impacts
-
The comprehensiveness, specificity, and reasonableness of the description and quantification of current and anticipated emissions, accounting for any anticipated changes to the facility’s production volumes.
-
The impact of the retrofit on direct (Scope 1) and indirect fuel- and energy-related (Scope 2) GHG emissions reductions from the facility, in both absolute (tons of carbon dioxide equivalent), percentage emission reductions, and the cost of avoided emissions (dollars per ton of carbon dioxide equivalent, based on tax credit dollars requested).
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the proposed project enhances U.S. leadership in low-emissions manufacturing by advancing the commercial viability and uptake of replicable decarbonization approaches in major industrial applications.
-
The extent to which the proposed project aligns with one or more cross-cutting industrial decarbonization techniques, such as energy efficiency, electrification, LCFFES, material efficiency or substitution, and CCUS.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high-quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employment opportunities for the local workforce.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors.
◦ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities.
a) Section 48C(e) Application Content for Greenhouse Gas Emission Reduction Projects
This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for applications proposing Greenhouse Gas Emission Reduction Projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Section 48C(e) Application Content Requirements for Greenhouse Gas Emission Reduction Projects
Section | Information Requested |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan:
Business Plan: Provide the following financial information for the proposed project, and market information for the facility’s product.
Management Plan: Provide the following information for the company and key management team members:
|
Greenhouse Gas Emissions Impacts |
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
|
Workforce and Community Engagement (Submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers.
Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce.
Energy Community Transition: Describe the extent to which the project will support energy communities.
Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste.
|
b) Section 48C(e) Application Technical Review Criteria for Greenhouse Gas Emission Reduction Projects
This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Greenhouse Gas Emission Reduction Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion
◦ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements; and
◦ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline.
-
The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contingency proposed to address risk.
-
Strength of the proposed business plan, including:
◦ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources.
◦ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s product.
◦ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth.
◦ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project.
◦ The levelized cost of measured reduction in GHG emissions.
◦ The potential for commercial deployment, based on anticipated demand and cost premiums for lower-carbon industrial or manufacturing products.
-
Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant.
In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the information and plans provided; (b) the reasonableness of assumptions used in making estimations and projections; and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks.
Criterion 2: Greenhouse Gas Emissions Impacts
-
The comprehensiveness, specificity, and reasonableness of the description and quantification of current and anticipated emissions, accounting for any anticipated changes to the facility’s production volumes.
-
The impact of the retrofit on direct (Scope 1) and indirect fuel- and energy-related (Scope 2) GHG emissions at the facility, in terms of absolute emission reductions (tons of carbon dioxide equivalent), percentage emission reductions from before to after the retrofit, and the cost of reduced emissions (dollars per ton of absolute carbon dioxide equivalent reduced, based on tax credit dollars requested).
-
Use of current best-in-class industrial or manufacturing approaches and innovative, low-emissions equipment, fuels, materials, or processes, as demonstrated through project planning documents, front-end engineering and design (FEED) studies, or otherwise.
-
Extent to which the retrofit enables the facility to align with the long-term strategy of the United States to reach net-zero emissions by 2050.
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the proposed project enhances U.S. leadership in low-emissions industry or manufacturing by advancing the commercial viability and uptake of replicable decarbonization approaches in major industrial applications.
-
The extent to which the proposed project aligns with one or more cross-cutting industrial decarbonization techniques, such as energy efficiency, electrification, LCFFES, material efficiency or substitution, and CCUS. These approaches align with but are not limited to the DOE Industrial Decarbonization Roadmap.
-
The extent to which the project supports the development of U.S. capacity to meet federal, state, or local Made in America requirements, such as Buy America requirements or domestic content incentives in the §§ 30D, 45Y, or 48E federal tax credits.
-
The extent to which the project promotes the competitiveness of the U.S. industrial base through the adoption of innovative technologies or processes, such as advanced industrial or manufacturing techniques.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
◦ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits.
◦ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employment opportunities for the local workforce.
◦ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the community for the proposed project and availability and maintenance of the necessary workforce.
◦ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and community-based organizations that support or work with disadvantaged communities and other affected stakeholders.
◦ The extent to which the applicant has considered accountability to affected workers and community stakeholders, including those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments.
◦ Extent to which a project will generate economic prosperity in the local community.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities.
◦ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated.
Priority Areas for Critical Material Projects
All critical materials projects described in Appendix A(3) of this guidance are eligible to apply for a § 48C allocation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives:
-
Criterion 1: Commercial Viability
-
Criterion 2: Greenhouse Gas Emissions Impacts
-
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
Criterion 4: Workforce and Community Engagement
When evaluating the strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will take into consideration whether the project addresses critical materials as determined by the Secretary of Energy, as described in Appendix A(3)(b).
a) Concept Paper Content for Critical Material Projects
This section describes the specific content that applicants must provide in the concept paper files for applications proposing Critical Materials Projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Concept Paper Content Requirements for Critical Material Projects
Section | Information Requested |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan:
Business Plan:
Management Plan:
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
|
Greenhouse Gas Emissions Impacts |
|
Workforce and Community Engagement (Submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include:
Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). |
b) Concept Paper Technical Review Criteria for Critical Material Projects
This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Critical Materials Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reasonableness of the timeframe required for construction and commissioning of the project.
-
The extent to which risk management issues and mitigation strategies are identified and addressed.
-
Strength of the proposed business plan, including:
◦ Market size and growth potential for each produced critical material;
◦ Market share and price competitiveness of each produced critical material; and
◦ The source and certainty of funding that will be invested in the project, including equity, private financing, DOE funding, state and local incentives, and other sources.
-
Strength of the proposed management plan, including the management team’s track record of success in processing, refining, or recycling critical materials and corporate health of the applicant.
Criterion 2: Greenhouse Gas Emissions Impacts
-
The extent to which the project will enable emissions reductions associated with the potential to displace higher-emitting incumbent technologies, based on a demonstration that the produced critical material will be used in the manufacturing of technologies eligible under § 48C(c)(1)(A)(i).
-
The extent to which the project involves current best-in-class manufacturing or recycling approaches.
-
The extent to which the project involves best-in-class and/or innovative equipment, processes, and low-carbon fuels.
-
The extent to which the project aligns with the long-term strategy of the United States to achieve net-zero emissions.
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the project would increase availability of materials critical to clean energy products through expanded domestic production capacity or recycling.
-
The extent to which the proposed project addresses a critical supply chain need for clean energy products, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the relevant critical materials.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employment opportunities for the local workforce.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors.
◦ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities.
a) Section 48C(e) Application Content for Critical Material Projects
This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for applications proposing critical materials projects. Template files for submitting this information will be provided through the eXCHANGE portal.
Table: Section 48C(e) Application Content Requirements for Critical Material Projects
Section | Information Requested |
---|---|
Project Overview |
Provide an overview of the proposed project. At a minimum, include:
|
Commercial Viability |
Project Plan:
Business Plan: Provide the following financial information for the proposed project, and market and cost information for the facility’s products.
Management Plan: Provide the following information for the company and key management team members:
|
Greenhouse Gas Emissions Impacts |
Greenhouse Gas Emissions Impacts of the Facility’s Products:
Greenhouse Gas Emissions from the Facility: At a minimum, include:
|
Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy |
|
Workforce and Community Engagement (Submitted as a separate PDF document) |
Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers.
Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce.
Energy Community Transition: Describe the extent to which the project will support energy communities.
Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste.
|
b) Section 48C(e) Application Technical Review Criteria for Critical Material Projects
This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Critical Material Projects.
Criterion 1: Commercial Viability
-
Project schedule and time from certification to completion
◦ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements.
◦ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline.
-
The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contingency proposed to address risk.
-
Strength of the proposed business plan, including:
◦ The potential for commercial deployment, based on estimates of market share, market growth potential, and price competitiveness of the product
◦ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources
◦ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s products.
◦ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth.
◦ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project.
◦ The levelized cost of the produced critical materials, or similar metric, compared to similar critical materials within the same market segment.
-
Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant.
In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the information and plans provided; (b) the reasonableness of assumptions used in making estimations and projections; and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks.
Criterion 2: Greenhouse Gas Emissions Impacts
-
The extent to which the critical material produced in the facility would facilitate a reduction in anthropogenic emissions of GHGs by being utilized in the production of advanced energy property, such as those technologies eligible under § 48C(c)(1)(A)(i).
-
Use of current best-in-class manufacturing approaches and innovative, low-emissions equipment, fuels, materials, or processes, as demonstrated through project planning documents, front-end engineering and design studies, or otherwise.
-
Plans to align with the national target of net-zero emissions by 2050, including efforts to reduce both direct (Scope 1) and indirect, upstream fuel- and energy-related (Scope 2) emissions over the lifetime of the facility.
-
Efforts to reduce emissions in the upstream supply chain (e.g., through contracts with low-emissions suppliers).
-
Activities to monitor facility emissions and energy use, including through any relevant voluntary or required reporting protocols (e.g., EPA’s Greenhouse Gas Reporting Program).
Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy
-
The extent to which the project would increase availability of materials critical to clean energy products through expanded domestic production capacity or recycling.
-
The extent to which the proposed project addresses a critical supply chain need, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the relevant critical materials.
-
The extent to which the project will support and encourage follow-on supply chain investments in the region.
-
The extent to which the project promotes long-term U.S. manufacturing competitiveness, based on projected commercial use cases for the produced critical materials within clean energy technology supply chains; the feasibility of delivering market-ready products at the stated annual production levels, the efficiency, emissions, or productivity of the facility beyond the state-of-the-art; and the potential to avoid or reduce end-of-life waste from the facility or final product through the use of alternative processes, technologies, or materials.
Criterion 4: Workforce and Community Engagement
-
Job Creation and Workforce Continuity:
◦ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry.
◦ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work.
◦ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse workforce through training and support.
◦ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits.
◦ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions.
-
Ensuring Timely Project Completion Through Workforce and Community Engagement:
◦ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce.
◦ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and consideration of workforce and improved access to employment opportunities for the local workforce.
◦ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the community for the proposed project and availability and maintenance of the necessary workforce.
◦ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and community-based organizations that support or work with disadvantaged communities and other affected stakeholders.
◦ The extent to which the applicant has considered accountability to affected workers and community stakeholders, including those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments.
◦ Extent to which a project will generate economic prosperity in the local community.
-
Energy Community Transition:
◦ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities.
◦ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant.
-
Local Environmental Impacts:
◦ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination.
◦ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated.
The final outcome of each stage of the DOE review process is to develop a recommendation and ranking (DOE recommendation) of projects. DOE will provide a recommendation and ranking for a project only if it determines that the application meets all requirements described in this guidance, and that the project is eligible, has a reasonable expectation of commercial viability, merits a recommendation, and supports program policy factors when considering the full portfolio of recommended projects.
In addition to the criteria described in Section III, DOE may also consider the following program policy factors when determining the DOE recommendation.
-
The degree to which the proposed project contributes to a portfolio that optimizes the use of available credit amounts to address existing or anticipated gaps, vulnerabilities, or opportunities and to expand domestic manufacturing capacity in priority supply chains in a timely manner.
-
The degree to which the proposed project contributes to a portfolio that enables the highest potential for GHG emissions reductions and the enhancement of American competitiveness in a global net-zero economy.
-
The degree to which the proposed project exhibits technological and product diversity when compared to other projects recommended for allocation.
-
The degree to which the proposed project contributes to portfolio diversity within a project category and across project categories.
-
The degree to which the proposed project contributes to a portfolio that supports a diversity of organizational sizes, including small- and medium-sized manufacturers.
-
The degree to which the proposed project is likely to contribute to a long-term, place-based, coordinated, and collaborative regional economic development strategy.
-
The degree to which the proposed project, or group of projects, represent a desired geographic distribution, when compared to other projects recommended for allocation.
-
The degree to which the proposed project will accelerate transformational technological advances in areas that industry by itself is not likely to undertake because of financial uncertainty.
-
The degree to which the proposed project contributes to a portfolio of recommended projects with at least 40% of credits allocated to projects in energy communities, as described in § 48C(e)(2).
-
The degree to which the proposed project, and other projects recommended for allocation, contributes to the total portfolio meeting the goals reflected in the Workforce and Community Engagement technical review criterion.
-
The degree to which the proposed project has broad public support from the communities most directly impacted by the project.
-
The degree to which the project contributes to a portfolio that meets the goals reflected in the Workforce and Community Engagement technical review criterion by producing additional benefits to communities, particularly disadvantaged communities, such as reducing co-pollutants and other environmental (e.g., air and water) burdens.
For the concept paper stage, the DOE recommendation will include all projects that are encouraged to submit a § 48C(e) application. Projects that are not included in the DOE recommendation will receive a letter of discouragement. An applicant that receives a letter of discouragement in response to a submitted concept paper may still submit a § 48C(e) application in accordance with this guidance. Receiving such a letter does not disqualify an applicant from submitting a § 48C(e) application but represents DOE’s feedback that the project is unlikely to receive a recommendation based on the information provided in the concept paper.
For the § 48C(e) application stage, the DOE recommendation will include the portfolio of projects that help to achieve the goals of the program. This recommendation will be based on a combination of the numeric score from the technical review process, as well as the application of the above program policy factors.
To capture and process information submitted in the concept paper and § 48C(e) application, applicants are required to fill out and submit the supplementary Concept Paper Data Sheet and 48C Application Data Sheet, respectively. The above sections on content and form of concept papers and § 48C(e) applications indicate which categories of information will be captured in the data sheet. This section provides explanations and examples on select terms for which the applicant may benefit from additional information. This list is not exhaustive, and each project category will have its own Data Sheet template for the concept paper and § 48C(e) application stages. Refer to the relevant Data Sheet for specific information requested relevant to your project.
Applicants should substantiate in their narrative any data which is inputted into either Data Sheet. It is essential that applicants conform to this process in order to ensure a competitive review of all proposals.
Annual production | This term represents projected (not peak) annual product output of the facility in the relevant units. For critical materials and industrial facilities, this is typically represented in tons. For clean energy technologies, the data sheet will provide a section with the appropriate units in terms of energy output or savings (e.g., MW, MWh, and kVA). Applicants are required to justify the claimed production in their narrative by providing yield loss and throughput data wherever applicable and possible. |
Share of facility output (Clean Energy Manufacturing and Recycling Projects only) |
This term, which applies only to clean energy manufacturing projects, represents the portion of the facility output that produces eligible clean energy products as opposed to other applications. Where possible, applicants manufacturing multiple products or products with multiple applications should utilize offtake agreements to demonstrate the portion that will go to eligible applications. For example, an application for a facility that will produce bearings, 60% of which will be for wind turbines and 40% for diesel-powered heavy machinery would count only the 60% proportion of output for wind turbines as its share of facility output for determining the qualified investment in the qualifying advanced energy project. |
Manufacturing contribution (Clean Energy Manufacturing and Recycling Projects only) |
This term identifies the value added in the production of the product delivered by the facility, as a fraction. For instance, a c-Si solar cell producer’s Manufacturing Contribution would not include the value of inputs (e.g., wafers) or the other components of a solar power installation (e.g., glass, frames, backsheets, inverters, racking, tracking). Applicants should transparently state and justify, with citations wherever possible, current and future pricing assumptions for all significant value chain segments, including the product produced at the proposed facility. |
Real-world annual performance (Clean Energy Manufacturing and Recycling Projects only) |
This term is a rating factor that applies to the performance of the real-world application into which the products produced by the facility are deployed. It varies by technology but incorporates any necessary de-rating factors, including capacity factors, lifecycle assessments, and degradation rates, such that the claimed performance is reflective of the average annual performance of the clean energy installations. Where appropriate, typical resource and use conditions should be selected from the reference data provided in the Assumptions tab of the 48C Application Data Sheet. If the necessary reference data is not available or representative of the applicant’s specific product, the applicant should provide and substantiate assumptions with market reports and/or field data where possible. |
Deployed product lifetime (Clean Energy Manufacturing and Recycling Projects only) |
This term represents the service lifetime of the products produced by the facility (not the lifetime of the facility itself). The applicant should provide and substantiate assumptions with market reports and/or field data where relevant. |
Direct construction jobs |
This entry will allow applicants to list the type and quantity of direct full-time employees in construction-related jobs. Direct construction jobs are those that are billed to the project and do not include indirect or induced jobs, such as suppliers, producers of equipment or services used in the project, accounting or administrative services, end-use installers, or operating jobs at the facility but unrelated to the project. Applicants will be asked to indicate whether these construction jobs meet the wage and apprenticeship requirements. |
Direct operations jobs |
This entry will allow applicants to list the type and quantity of direct full-time employees in operations-related jobs at the facility. Direct operations jobs are those that support the eligible manufacturing, recycling, or production activity at the facility, such as technicians, supervisors, engineers, quality control specialists, office staff, and more. In the case of re-equipped facilities, applicants will be asked to indicate both current and future operations jobs (e.g., to capture job loss, retention, or growth). |
Estimated facility emissions for existing sites |
This entry should reflect the most recent assessment of annual emissions from the existing manufacturing, recycling, or industrial facility. Submissions should be provided in total metric tons CO2e (not normalized to production output) for the most recent year. For facilities with non-CO2 emissions, these may be converted to CO2e using EPA’s Greenhouse Gas Equivalencies Calculator (which utilizes global warming potential from IPCC’s Fourth Assessment Report).
|
Estimated future facility emissions for new, expanded, or re-equipped facilities |
This entry is an estimate of the future annual emissions after the § 48C(e) project. Submissions should be provided in metric tons CO2e. For facilities with non-CO2 emissions, these may be converted to CO2e using EPA’s Greenhouse Gas Equivalencies Calculator. The applicant is expected use the same methodology as in the calculation of the current facility emissions. For GHG Emissions Reduction projects, the retrofit must enable Scope 1, Scope 2, or subunit reductions of at least 20% for a project to be eligible. However, applications will be evaluated on their combined Scope 1 and Scope 2 impacts facility wide. |
Emissions reduction (%) (Greenhouse Gas Reduction Projects only) |
This entry will be calculated in the Data Sheet by subtracting from 1 the ratio between the estimated future annual facility emissions, after the retrofit, and the current annual facility emissions. The reduction must be greater than 20% in Scope 1, Scope 2, or subunit emissions for a project to be eligible. However, applications will be evaluated on their combined Scope 1 and Scope 2 impacts facility-wide. |
Lifecycle analysis, well-to-gate lifecycle emissions rate, and other product details (Clean Energy Manufacturing and Recycling Projects only) |
For certain technologies, emissions impacts of the ultimate product may vary significantly based on their ultimate use. For instance, electric vehicle batteries can have very different impacts on the basis of their application and specifications (e.g., vehicle class, lifetime, and range). The Data Sheet will contain default assumptions for all of these figures. However, in many cases, applicants will have an opportunity to enter an alternative figure and justify that in the application narrative. Manufacturers of equipment to refine, blend, or electrolyze renewable and low-carbon and low-emissions fuels, chemicals, and products (§ 48C(c)(1)(A)(i)(V)) will be asked to submit product well-to-gate Lifecycle Analyses (LCAs) in the 48C Application Data Sheet. Assumptions will be provided for many common products, but the applicant may also use a methodology associated with related tax credits (e.g., the § 45V and § 40B tax credit programs), Argonne National Lab’s GREET Model (https://greet.es.anl.gov), or a comparable industry methodology, to calculate an alternative and justify that in the application narrative. |
Process changes (Greenhouse Gas Reduction Projects only) |
Select whether the retrofit involved energy efficiency, electrification, LCFFES, material efficiency or substitution, CCUS, others, or multiple approaches. |
The 48C Application Data Sheet requires applicants to identify their technological or cost advantage over competitors with respect to the most relevant figure of merit. Ideally this is an apples-to-apples comparison between similar property of similar function. For example, a wind blade manufacturer might compare the performance and cost of the proposed blade manufacturing to current commercially manufactured blades. For a GHG reduction project that involves a carbon capture retrofit, a manufacturer might compare the performance and cost of their proposed carbon capture system to installed carbon capture systems elsewhere in the market.
Although high level metrics such as levelized costs can capture this cost advantage, applicants are encouraged to select a lower-level metric (i.e., $/W, $/Unit, and efficiency) and later discuss the impact this granular cost advantage has upon the levelized cost. If the applicant’s manufactured property has multiple advantages over currently manufactured property, the applicant should select and quantify the most significant advantage in the 48C Application Data Spreadsheet while discussing all technological and cost advantages in their narrative.
The 48C Application Data Sheet requires applicants to identify their levelized cost of energy and/or emissions abatement, where applicable.
The levelized cost of energy (LCOE) and levelized cost of emissions abatement (LCEA) are measures of the average net present cost of advanced energy property over its deployed lifetime. LCOE or LCEA is required only for Clean Energy Manufacturing and Recycling facilities that produce equipment to generate, store, or avoid energy or GHG emissions, and is not relevant for direct greenhouse gas reduction retrofits or critical material projects. The LCOE/LCEA calculation should assume that the facility’s products are part of a final clean energy installation and, where appropriate, be based on the financial and resource assumptions provided in the 48C Application Data Sheet or the suggested tools below. The 48C Application Data Sheet will provide stock information, such as inflation rates, taxes and insurance, and depreciation. LCOE should be expressed in nominal terms and should not include any federal, state, or other financial incentives. Further, plant and related cost values and prices of commodity fuels or feedstocks used in the calculation should reflect current national wholesale averages where possible.
The following information should be provided as documentation:
-
Brief description of the methodology used as the basis for the calculation. This methodology should be a commonly accepted industry standard.
-
Identification and brief rationale for the source of key values used in the calculation, including capital or first costs, operating and maintenance costs, prices of commodity fuels or feedstocks, and carbon emissions associated with the operation of the end-use energy product.
-
Justification for any use of a resource-related parameter (e.g., capacity factor) different than the national averages provided.
-
In the case of LCEA, identification and brief rationale for the key values associated with the baseline energy mix, including the cost of generation and carbon emissions.
-
Explanation of any factors impacting the levelized cost that could not be quantified and included in the calculation, and their potential directional effect on the resulting cost (i.e., increase or decrease).
-
Explanation of any relationship between the cost of the manufactured property and the performance of the end use energy product.
-
If possible, an “unimproved” levelized cost calculation that does not reflect the input of the manufactured property (e.g., relies on the competitive standard of the day), based on the same financial and resource assumptions used in the “improved” calculation.
Suggested LCOE Tools:
-
System Advisor Model (https://sam.nrel.gov): The National Renewable Energy Laboratory (NREL), in conjunction with Sandia National Laboratory and in partnership with DOE’s Solar Program developed the System Advisor Model (SAM). The model evaluates several types of financing (from residential to utility-scale) and a variety of technology-specific cost models for several technologies, including solar photovoltaics, concentrated solar power, solar water heating, wind, geothermal, battery storage, and marine energy.
-
Simple Levelized Cost of Energy (LCOE) Calculator (https://www.nrel.gov/analysis/tech-lcoe.html): The NREL Energy Analysis team’s LCOE calculator allows the comparison of capital costs, operations and maintenance, performance, and fuel costs. This does not include more complex financial metrics, discount rates, degradation costs, or other inputs needed for a full LCOE. For more detailed analysis, projects should use the System Advisor Model above.
-
Hydrogen Financial Analysis Scenario Tool (https://www.nrel.gov/hydrogen/h2fast.html): The Hydrogen Financial Analysis Scenario Tool, H2FAST, provides a quick and convenient in-depth financial analysis for hydrogen and nonhydrogen systems and services. H2FAST is available as a downloadable Excel spreadsheet. The model uses a generally accepted accounting principles analysis framework and provides annual projections of income statements, cash flow statements, and balance sheets.
If the applicant chooses to provide an LCOE or LCEA value for the closest comparable end use energy product from a published study, the following information should be provided as documentation:
-
Explanation of why a value either could not be calculated or was not appropriate to calculate for the end-use energy product.
-
Brief description of the methodology used in the cited study.
-
Identification of key assumptions used in the study, including the year basis for which the cost is reported (if the cost is reported in real terms; e.g., $2011), the year of costs and prices of fuel commodities, the year to which the end cost value is referenced (e.g., could be a future year), the extent of technology improvement assumed for the comparable end use energy product, the regional extent of the baseline assumed (e.g., global, the United States, or a region of United States), the carbon emissions associated with the baseline energy mix and the end-use energy product, the key financial assumptions (e.g., interest rates, taxes, and incentives included), and the resource-related parameters (e.g., capacity factors).
-
Explanation of how the above assumptions differ from those provided above for guiding the calculation of the cost of abatement, and the potential directional effect of these differences on the study’s cost value (i.e., if the aforementioned assumptions required for cost of abatement calculation had been used, explain whether the study’s cost value likely have increased or decreased).
In the § 48C(e) application stage, the applicant should include such appendices as are applicable to the project. In addition to items specifically requested in Section III and the 48C Application Data Sheet, examples of appropriate appendix materials include:
-
Copy of internal or external engineering reports. An example would be a front-end engineering and design (FEED) study for an industrial retrofit project.
-
Copy of site plan, together with evidence that applicant owns or controls a site. Examples of evidence would include a deed, or an executed contract to purchase or lease the site.
-
Lists of all federal, state, and local permits, including environmental authorizations or reviews, necessary to commence construction.
-
Information supporting applicant’s conclusion that the site is fully acceptable as the project site for a qualifying advanced energy project and for its intended use.
-
Applicant expressions of interest or commitment letters from equity and debt financing sources.
-
Expressions of interest or commitment letters from potential customers.
-
Project diagrams e.g., process flow diagrams.
-
Financial statements.
-
Off-take agreements.
-
Workforce and Community Engagement Agreements, such as Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements.
-
Letter of significant change in plans.
DOE will conduct one or more informational webinars during the application process. They will be held after the initial additional guidance is released but before the due date for the § 48C(e) application.
Attendance is not mandatory and will not positively or negatively impact the review of any applicant submissions. As the webinar will be open to all applicants who wish to participate, applicants should refrain from asking questions or communicating information that would reveal confidential and/or proprietary information specific to their project.
The informational webinar will be held no later than June 30, 2023. Additional information including a link for registration can be found at https://www.energy.gov/infrastructure/48C.
Any questions or comments regarding the non-tax aspects of this notice can be submitted to the Department of Energy at 48CQuestions@hq.doe.gov. DOE may post questions and answers related to this notice on the eXCHANGE portal at https://48C-exchange.energy.gov (select 48C from the list of options to view questions and answers specific to the notice). Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act. DOE is under no obligation to respond to, or acknowledge receipt of, any questions or comments submitted under this notice and any responses provided do not constitute legal advice provided by either DOE or the IRS.
Questions related to the eXCHANGE portal should be directed to InfrastructureExchangeSupport@hq.doe.gov. This includes questions about account registration or using the portal. Questions regarding application materials, eligibility, the DOE review process, or other programmatic questions not about the portal should not be sent to this email address.
Census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, except for census tracts with applicants that previously received a § 48C credit allocation prior to the date of enactment of the IRA.
State Name | County or County-Equivalent Entity Name | 2020 Census Tract Number FIPS code | Tract Type |
---|---|---|---|
Alabama | Baldwin County | 1003010100 | Directly adjoining |
Alabama | Bibb County | 1007010001 | Mine closure, Directly adjoining |
Alabama | Bibb County | 1007010005 | Directly adjoining |
Alabama | Bibb County | 1007010006 | Mine closure, Directly adjoining |
Alabama | Bibb County | 1007010007 | Directly adjoining |
Alabama | Bibb County | 1007010008 | Mine closure, Directly adjoining |
Alabama | Bibb County | 1007010009 | Directly adjoining |
Alabama | Bibb County | 1007010010 | Directly adjoining |
Alabama | Bibb County | 1007010011 | Directly adjoining |
Alabama | Blount County | 1009050104 | Directly adjoining |
Alabama | Blount County | 1009050200 | Directly adjoining |
Alabama | Blount County | 1009050502 | Directly adjoining |
Alabama | Blount County | 1009050601 | Directly adjoining |
Alabama | Blount County | 1009050603 | Directly adjoining |
Alabama | Blount County | 1009050701 | Directly adjoining |
Alabama | Blount County | 1009050702 | Mine closure |
Alabama | Cherokee County | 1019955701 | Directly adjoining |
Alabama | Cherokee County | 1019956101 | Directly adjoining |
Alabama | Chilton County | 1021060404 | Directly adjoining |
Alabama | Clarke County | 1025957901 | Directly adjoining |
Alabama | Clarke County | 1025957902 | Directly adjoining |
Alabama | Clarke County | 1025958003 | Directly adjoining |
Alabama | Colbert County | 1033020500 | Directly adjoining |
Alabama | Colbert County | 1033020600 | Directly adjoining |
Alabama | Colbert County | 1033020901 | Directly adjoining |
Alabama | Colbert County | 1033020902 | Generating unit retirement |
Alabama | Colbert County | 1033021000 | Directly adjoining |
Alabama | Cullman County | 1043965501 | Directly adjoining |
Alabama | Cullman County | 1043965502 | Directly adjoining |
Alabama | Cullman County | 1043965600 | Directly adjoining |
Alabama | Cullman County | 1043965700 | Mine closure, Directly adjoining |
Alabama | DeKalb County | 1049960102 | Directly adjoining |
Alabama | DeKalb County | 1049960200 | Directly adjoining |
Alabama | Fayette County | 1057020000 | Directly adjoining |
Alabama | Fayette County | 1057020100 | Directly adjoining |
Alabama | Fayette County | 1057020300 | Directly adjoining |
Alabama | Fayette County | 1057020400 | Mine closure, Directly adjoining |
Alabama | Franklin County | 1059973100 | Directly adjoining |
Alabama | Franklin County | 1059973702 | Directly adjoining |
Alabama | Franklin County | 1059973703 | Directly adjoining |
Alabama | Jackson County | 1071950101 | Directly adjoining |
Alabama | Jackson County | 1071950102 | Mine closure, Directly adjoining |
Alabama | Jackson County | 1071950200 | Directly adjoining |
Alabama | Jackson County | 1071950301 | Mine closure, Directly adjoining |
Alabama | Jackson County | 1071950302 | Generating unit retirement, Directly adjoining |
Alabama | Jackson County | 1071950400 | Directly adjoining |
Alabama | Jackson County | 1071950601 | Directly adjoining |
Alabama | Jackson County | 1071950901 | Directly adjoining |
Alabama | Jackson County | 1071951000 | Mine closure, Directly adjoining |
Alabama | Jackson County | 1071951101 | Directly adjoining |
Alabama | Jefferson County | 1073011206 | Directly adjoining |
Alabama | Jefferson County | 1073011301 | Directly adjoining |
Alabama | Jefferson County | 1073011303 | Directly adjoining |
Alabama | Jefferson County | 1073011304 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073011401 | Directly adjoining |
Alabama | Jefferson County | 1073011402 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073011500 | Directly adjoining |
Alabama | Jefferson County | 1073011600 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073011704 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073011706 | Directly adjoining |
Alabama | Jefferson County | 1073011707 | Directly adjoining |
Alabama | Jefferson County | 1073011708 | Directly adjoining |
Alabama | Jefferson County | 1073011710 | Directly adjoining |
Alabama | Jefferson County | 1073012001 | Directly adjoining |
Alabama | Jefferson County | 1073012103 | Directly adjoining |
Alabama | Jefferson County | 1073012104 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073012200 | Directly adjoining |
Alabama | Jefferson County | 1073012302 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073012304 | Directly adjoining |
Alabama | Jefferson County | 1073012307 | Directly adjoining |
Alabama | Jefferson County | 1073012403 | Directly adjoining |
Alabama | Jefferson County | 1073012500 | Directly adjoining |
Alabama | Jefferson County | 1073014001 | Directly adjoining |
Alabama | Jefferson County | 1073014002 | Directly adjoining |
Alabama | Jefferson County | 1073014104 | Directly adjoining |
Alabama | Jefferson County | 1073014106 | Mine closure, Directly adjoining |
Alabama | Jefferson County | 1073014107 | Directly adjoining |
Alabama | Jefferson County | 1073014207 | Directly adjoining |
Alabama | Lamar County | 1075030000 | Mine closure |
Alabama | Lamar County | 1075030101 | Directly adjoining |
Alabama | Lamar County | 1075030102 | Directly adjoining |
Alabama | Lauderdale County | 1077011200 | Directly adjoining |
Alabama | Marion County | 1093964001 | Mine closure, Directly adjoining |
Alabama | Marion County | 1093964002 | Directly adjoining |
Alabama | Marion County | 1093964100 | Directly adjoining |
Alabama | Marion County | 1093964300 | Directly adjoining |
Alabama | Marion County | 1093964401 | Directly adjoining |
Alabama | Marion County | 1093964402 | Directly adjoining |
Alabama | Marion County | 1093964500 | Mine closure, Directly adjoining |
Alabama | Marion County | 1093964600 | Directly adjoining |
Alabama | Marion County | 1093964701 | Directly adjoining |
Alabama | Marion County | 1093964702 | Mine closure, Directly adjoining |
Alabama | Mobile County | 1097005702 | Directly adjoining |
Alabama | Mobile County | 1097005800 | Generating unit retirement |
Alabama | Mobile County | 1097005900 | Directly adjoining |
Alabama | Mobile County | 1097006000 | Directly adjoining |
Alabama | Shelby County | 1117030337 | Directly adjoining |
Alabama | Shelby County | 1117030350 | Directly adjoining |
Alabama | Shelby County | 1117030405 | Directly adjoining |
Alabama | Shelby County | 1117030406 | Directly adjoining |
Alabama | Shelby County | 1117030407 | Directly adjoining |
Alabama | Shelby County | 1117030408 | Mine closure, Directly adjoining |
Alabama | Shelby County | 1117030607 | Directly adjoining |
Alabama | Shelby County | 1117030610 | Directly adjoining |
Alabama | Shelby County | 1117030611 | Mine closure, Directly adjoining |
Alabama | Shelby County | 1117030613 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010101 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010102 | Mine closure, Directly adjoining |
Alabama | Tuscaloosa County | 1125010104 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010105 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010203 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010500 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010601 | Mine closure, Directly adjoining |
Alabama | Tuscaloosa County | 1125010603 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010604 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010703 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010706 | Mine closure, Directly adjoining |
Alabama | Tuscaloosa County | 1125010707 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010802 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010803 | Directly adjoining |
Alabama | Tuscaloosa County | 1125010804 | Directly adjoining |
Alabama | Walker County | 1127020100 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127020200 | Directly adjoining |
Alabama | Walker County | 1127020302 | Directly adjoining |
Alabama | Walker County | 1127020400 | Directly adjoining |
Alabama | Walker County | 1127020600 | Directly adjoining |
Alabama | Walker County | 1127020700 | Directly adjoining |
Alabama | Walker County | 1127020801 | Directly adjoining |
Alabama | Walker County | 1127020802 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127020900 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021000 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021100 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021200 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021300 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021400 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021500 | Mine closure, Generating unit retirement, Directly adjoining |
Alabama | Walker County | 1127021600 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021700 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021800 | Mine closure, Directly adjoining |
Alabama | Walker County | 1127021900 | Mine closure, Directly adjoining |
Alabama | Washington County | 1129044000 | Directly adjoining |
Alabama | Washington County | 1129044100 | Generating unit retirement |
Alabama | Washington County | 1129044200 | Directly adjoining |
Alabama | Washington County | 1129044300 | Directly adjoining |
Alabama | Winston County | 1133965501 | Directly adjoining |
Alabama | Winston County | 1133965502 | Directly adjoining |
Alabama | Winston County | 1133965503 | Directly adjoining |
Alabama | Winston County | 1133965601 | Mine closure, Directly adjoining |
Alabama | Winston County | 1133965602 | Directly adjoining |
Alabama | Winston County | 1133965700 | Directly adjoining |
Alabama | Winston County | 1133965800 | Mine closure, Directly adjoining |
Alabama | Winston County | 1133965900 | Mine closure, Directly adjoining |
Arizona | Apache County | 4001970201 | Directly adjoining |
Arizona | Apache County | 4001970300 | Directly adjoining |
Arizona | Apache County | 4001970502 | Directly adjoining |
Arizona | Coconino County | 4005001500 | Directly adjoining |
Arizona | Coconino County | 4005002000 | Directly adjoining |
Arizona | Coconino County | 4005002101 | Directly adjoining |
Arizona | Coconino County | 4005002102 | Directly adjoining |
Arizona | Coconino County | 4005942201 | Directly adjoining |
Arizona | Coconino County | 4005942202 | Generating unit retirement |
Arizona | Mohave County | 4015950103 | Directly adjoining |
Arizona | Mohave County | 4015951404 | Directly adjoining |
Arizona | Mohave County | 4015951601 | Directly adjoining |
Arizona | Mohave County | 4015951602 | Directly adjoining |
Arizona | Mohave County | 4015951702 | Directly adjoining |
Arizona | Navajo County | 4017940014 | Directly adjoining |
Arizona | Navajo County | 4017940015 | Directly adjoining |
Arizona | Navajo County | 4017942300 | Directly adjoining |
Arizona | Navajo County | 4017960100 | Directly adjoining |
Arizona | Navajo County | 4017960200 | Directly adjoining |
Arizona | Navajo County | 4017960400 | Directly adjoining |
Arizona | Navajo County | 4017960500 | Generating unit retirement, Directly adjoining |
Arizona | Navajo County | 4017960600 | Directly adjoining |
Arizona | Navajo County | 4017963300 | Generating unit retirement, Directly adjoining |
Arizona | Navajo County | 4017963400 | Directly adjoining |
Arizona | Navajo County | 4017963800 | Directly adjoining |
Arizona | Navajo County | 4017964202 | Directly adjoining |
Arkansas | Crittenden County | 5035030602 | Directly adjoining |
Arkansas | Franklin County | 5047950201 | Directly adjoining |
Arkansas | Johnson County | 5071951700 | Directly adjoining |
Arkansas | Johnson County | 5071951800 | Mine closure |
Arkansas | Johnson County | 5071951900 | Directly adjoining |
Arkansas | Johnson County | 5071952000 | Directly adjoining |
Arkansas | Logan County | 5083950100 | Directly adjoining |
Arkansas | Logan County | 5083950200 | Directly adjoining |
Arkansas | Scott County | 5127950100 | Directly adjoining |
Arkansas | Sebastian County | 5131010102 | Directly adjoining |
Arkansas | Sebastian County | 5131010202 | Directly adjoining |
Arkansas | Sebastian County | 5131010301 | Directly adjoining |
Arkansas | Sebastian County | 5131010303 | Mine closure, Directly adjoining |
Arkansas | Sebastian County | 5131010304 | Mine closure, Directly adjoining |
California | Inyo County | 6027000800 | Directly adjoining |
California | Kern County | 6029000102 | Directly adjoining |
California | Kern County | 6029000104 | Directly adjoining |
California | Kern County | 6029000105 | Directly adjoining |
California | Kern County | 6029000106 | Directly adjoining |
California | Kern County | 6029000201 | Directly adjoining |
California | Kern County | 6029000300 | Directly adjoining |
California | Kern County | 6029000400 | Directly adjoining |
California | Kern County | 6029000601 | Directly adjoining |
California | Kern County | 6029000702 | Directly adjoining |
California | Kern County | 6029000800 | Directly adjoining |
California | Kern County | 6029000902 | Directly adjoining |
California | Kern County | 6029000914 | Directly adjoining |
California | Kern County | 6029003900 | Directly adjoining |
California | Kern County | 6029004605 | Directly adjoining |
California | Kern County | 6029005103 | Generating unit retirement, Directly adjoining |
California | Kern County | 6029005104 | Directly adjoining |
California | Kern County | 6029005205 | Directly adjoining |
California | Kern County | 6029005206 | Directly adjoining |
California | Kern County | 6029005207 | Directly adjoining |
California | Kern County | 6029005208 | Generating unit retirement, Directly adjoining |
California | Kern County | 6029005300 | Directly adjoining |
California | Kern County | 6029005410 | Directly adjoining |
California | Kern County | 6029005509 | Directly adjoining |
California | Kern County | 6029006500 | Directly adjoining |
California | Riverside County | 6065030104 | Directly adjoining |
California | Riverside County | 6065040101 | Directly adjoining |
California | Riverside County | 6065042300 | Directly adjoining |
California | San Bernardino County | 6071003606 | Directly adjoining |
California | San Bernardino County | 6071003609 | Directly adjoining |
California | San Bernardino County | 6071003612 | Directly adjoining |
California | San Bernardino County | 6071004001 | Directly adjoining |
California | San Bernardino County | 6071004003 | Directly adjoining |
California | San Bernardino County | 6071004004 | Generating unit retirement |
California | San Bernardino County | 6071006601 | Directly adjoining |
California | San Bernardino County | 6071007107 | Directly adjoining |
California | San Bernardino County | 6071008901 | Generating unit retirement |
California | San Bernardino County | 6071010300 | Directly adjoining |
California | San Bernardino County | 6071011602 | Directly adjoining |
California | San Bernardino County | 6071012500 | Directly adjoining |
California | San Bernardino County | 6071025000 | Directly adjoining |
California | San Joaquin County | 6077002100 | Directly adjoining |
California | San Joaquin County | 6077002201 | Directly adjoining |
California | San Joaquin County | 6077002202 | Directly adjoining |
California | San Joaquin County | 6077002300 | Directly adjoining |
California | San Joaquin County | 6077002800 | Generating unit retirement |
California | San Joaquin County | 6077003700 | Directly adjoining |
California | San Joaquin County | 6077003803 | Directly adjoining |
California | Tulare County | 6107002701 | Directly adjoining |
California | Tulare County | 6107004301 | Directly adjoining |
California | Tulare County | 6107004500 | Directly adjoining |
Colorado | Adams County | 8001008802 | Directly adjoining |
Colorado | Adams County | 8001008901 | Directly adjoining |
Colorado | Adams County | 8001009001 | Directly adjoining |
Colorado | Adams County | 8001009003 | Directly adjoining |
Colorado | Adams County | 8001009004 | Directly adjoining |
Colorado | Adams County | 8001009103 | Directly adjoining |
Colorado | Adams County | 8001009104 | Directly adjoining |
Colorado | Adams County | 8001009307 | Directly adjoining |
Colorado | Adams County | 8001009553 | Directly adjoining |
Colorado | Adams County | 8001015000 | Generating unit retirement |
Colorado | Arapahoe County | 8005005551 | Directly adjoining |
Colorado | Arapahoe County | 8005005701 | Directly adjoining |
Colorado | Baca County | 8009964600 | Directly adjoining |
Colorado | Baca County | 8009964700 | Directly adjoining |
Colorado | Bent County | 8011966702 | Directly adjoining |
Colorado | Boulder County | 8013012207 | Directly adjoining |
Colorado | Boulder County | 8013012208 | Directly adjoining |
Colorado | Boulder County | 8013012603 | Directly adjoining |
Colorado | Boulder County | 8013012701 | Directly adjoining |
Colorado | Boulder County | 8013012705 | Directly adjoining |
Colorado | Boulder County | 8013012707 | Generating unit retirement |
Colorado | Boulder County | 8013012708 | Directly adjoining |
Colorado | Boulder County | 8013012709 | Directly adjoining |
Colorado | Boulder County | 8013012710 | Directly adjoining |
Colorado | Boulder County | 8013012801 | Directly adjoining |
Colorado | Boulder County | 8013012802 | Directly adjoining |
Colorado | Boulder County | 8013012903 | Directly adjoining |
Colorado | Boulder County | 8013013003 | Directly adjoining |
Colorado | Costilla County | 8023972700 | Directly adjoining |
Colorado | Custer County | 8027970101 | Directly adjoining |
Colorado | Custer County | 8027970102 | Directly adjoining |
Colorado | Delta County | 8029964600 | Mine closure, Directly adjoining |
Colorado | Delta County | 8029964700 | Directly adjoining |
Colorado | Delta County | 8029964800 | Directly adjoining |
Colorado | Delta County | 8029965001 | Directly adjoining |
Colorado | Delta County | 8029965002 | Directly adjoining |
Colorado | Delta County | 8029965202 | Directly adjoining |
Colorado | Denver County | 8031001402 | Directly adjoining |
Colorado | Denver County | 8031001403 | Directly adjoining |
Colorado | Denver County | 8031001500 | Directly adjoining |
Colorado | Denver County | 8031004602 | Directly adjoining |
Colorado | Denver County | 8031004603 | Directly adjoining |
Colorado | Denver County | 8031015600 | Generating unit retirement |
Colorado | Denver County | 8031015700 | Directly adjoining |
Colorado | Dolores County | 8033000100 | Directly adjoining |
Colorado | El Paso County | 8041001500 | Directly adjoining |
Colorado | El Paso County | 8041001600 | Directly adjoining |
Colorado | El Paso County | 8041001700 | Directly adjoining |
Colorado | El Paso County | 8041002200 | Directly adjoining |
Colorado | El Paso County | 8041002300 | Generating unit retirement |
Colorado | El Paso County | 8041002802 | Directly adjoining |
Colorado | El Paso County | 8041003001 | Directly adjoining |
Colorado | Fremont County | 8043978100 | Directly adjoining |
Colorado | Fremont County | 8043978200 | Directly adjoining |
Colorado | Fremont County | 8043978300 | Mine closure |
Colorado | Fremont County | 8043978400 | Directly adjoining |
Colorado | Fremont County | 8043978500 | Directly adjoining |
Colorado | Fremont County | 8043978600 | Directly adjoining |
Colorado | Fremont County | 8043978800 | Directly adjoining |
Colorado | Fremont County | 8043979001 | Directly adjoining |
Colorado | Fremont County | 8043979002 | Directly adjoining |
Colorado | Fremont County | 8043979100 | Directly adjoining |
Colorado | Fremont County | 8043979200 | Generating unit retirement |
Colorado | Fremont County | 8043979400 | Directly adjoining |
Colorado | Fremont County | 8043980100 | Directly adjoining |
Colorado | Fremont County | 8043980300 | Directly adjoining |
Colorado | Garfield County | 8045951901 | Directly adjoining |
Colorado | Garfield County | 8045952003 | Directly adjoining |
Colorado | Garfield County | 8045952100 | Mine closure, Directly adjoining |
Colorado | Gunnison County | 8051963601 | Directly adjoining |
Colorado | Gunnison County | 8051963800 | Directly adjoining |
Colorado | Gunnison County | 8051963900 | Mine closure, Directly adjoining |
Colorado | Hinsdale County | 8053973100 | Directly adjoining |
Colorado | Huerfano County | 8055960902 | Directly adjoining |
Colorado | Jefferson County | 8059009806 | Directly adjoining |
Colorado | Jefferson County | 8059009842 | Directly adjoining |
Colorado | Jefferson County | 8059009852 | Directly adjoining |
Colorado | Jefferson County | 8059009854 | Directly adjoining |
Colorado | Jefferson County | 8059009855 | Directly adjoining |
Colorado | Jefferson County | 8059009857 | Directly adjoining |
Colorado | Jefferson County | 8059009901 | Generating unit retirement |
Colorado | Jefferson County | 8059010001 | Directly adjoining |
Colorado | Jefferson County | 8059980800 | Directly adjoining |
Colorado | Kiowa County | 8061960100 | Directly adjoining |
Colorado | La Plata County | 8067940400 | Directly adjoining |
Colorado | La Plata County | 8067970701 | Mine closure |
Colorado | La Plata County | 8067970703 | Directly adjoining |
Colorado | La Plata County | 8067970705 | Directly adjoining |
Colorado | La Plata County | 8067970900 | Directly adjoining |
Colorado | La Plata County | 8067971000 | Directly adjoining |
Colorado | La Plata County | 8067971100 | Directly adjoining |
Colorado | Las Animas County | 8071000100 | Directly adjoining |
Colorado | Las Animas County | 8071000200 | Directly adjoining |
Colorado | Las Animas County | 8071000300 | Mine closure, Directly adjoining |
Colorado | Las Animas County | 8071000400 | Directly adjoining |
Colorado | Las Animas County | 8071000500 | Generating unit retirement |
Colorado | Las Animas County | 8071000800 | Directly adjoining |
Colorado | Mesa County | 8077001102 | Directly adjoining |
Colorado | Mesa County | 8077001200 | Directly adjoining |
Colorado | Mesa County | 8077001502 | Directly adjoining |
Colorado | Mesa County | 8077001600 | Directly adjoining |
Colorado | Mesa County | 8077001702 | Generating unit retirement, Directly adjoining |
Colorado | Mesa County | 8077001703 | Directly adjoining |
Colorado | Mesa County | 8077001705 | Directly adjoining |
Colorado | Mesa County | 8077001706 | Directly adjoining |
Colorado | Mesa County | 8077001800 | Mine closure, Directly adjoining |
Colorado | Mesa County | 8077001900 | Directly adjoining |
Colorado | Moffat County | 8081000300 | Directly adjoining |
Colorado | Moffat County | 8081000600 | Mine closure, Directly adjoining |
Colorado | Montezuma County | 8083941100 | Directly adjoining |
Colorado | Montezuma County | 8083969000 | Directly adjoining |
Colorado | Montezuma County | 8083969100 | Directly adjoining |
Colorado | Montrose County | 8085966100 | Mine closure, Generating unit retirement |
Colorado | Montrose County | 8085966201 | Directly adjoining |
Colorado | Montrose County | 8085966202 | Directly adjoining |
Colorado | Montrose County | 8085966501 | Directly adjoining |
Colorado | Montrose County | 8085966602 | Directly adjoining |
Colorado | Ouray County | 8091967601 | Directly adjoining |
Colorado | Ouray County | 8091967602 | Directly adjoining |
Colorado | Pitkin County | 8097000101 | Directly adjoining |
Colorado | Pitkin County | 8097000102 | Directly adjoining |
Colorado | Prowers County | 8099000100 | Directly adjoining |
Colorado | Prowers County | 8099000200 | Directly adjoining |
Colorado | Prowers County | 8099000300 | Directly adjoining |
Colorado | Prowers County | 8099000600 | Directly adjoining |
Colorado | Prowers County | 8099000700 | Generating unit retirement |
Colorado | Pueblo County | 8101002804 | Directly adjoining |
Colorado | Pueblo County | 8101003103 | Directly adjoining |
Colorado | Pueblo County | 8101003104 | Directly adjoining |
Colorado | Pueblo County | 8101003105 | Directly adjoining |
Colorado | Pueblo County | 8101003106 | Generating unit retirement |
Colorado | Pueblo County | 8101003200 | Directly adjoining |
Colorado | Rio Blanco County | 8103951100 | Directly adjoining |
Colorado | Rio Blanco County | 8103951200 | Directly adjoining |
Colorado | Routt County | 8107000100 | Directly adjoining |
Colorado | Routt County | 8107000200 | Directly adjoining |
Colorado | Routt County | 8107000300 | Mine closure, Directly adjoining |
Colorado | Routt County | 8107000400 | Directly adjoining |
Colorado | Routt County | 8107000500 | Directly adjoining |
Colorado | Routt County | 8107000800 | Directly adjoining |
Colorado | Saguache County | 8109977600 | Directly adjoining |
Colorado | San Juan County | 8111972600 | Directly adjoining |
Colorado | San Miguel County | 8113968103 | Directly adjoining |
Colorado | San Miguel County | 8113968200 | Directly adjoining |
Colorado | Teller County | 8119010203 | Directly adjoining |
Connecticut | Fairfield County | 9001070400 | Directly adjoining |
Connecticut | Fairfield County | 9001070500 | Directly adjoining |
Connecticut | Fairfield County | 9001070600 | Generating unit retirement |
Connecticut | Fairfield County | 9001070900 | Directly adjoining |
Connecticut | Fairfield County | 9001071200 | Directly adjoining |
Connecticut | Fairfield County | 9001071300 | Directly adjoining |
Connecticut | Fairfield County | 9001071600 | Directly adjoining |
Connecticut | Fairfield County | 9001073900 | Directly adjoining |
Connecticut | Fairfield County | 9001074000 | Directly adjoining |
Connecticut | Fairfield County | 9001074400 | Directly adjoining |
Connecticut | Fairfield County | 9001257200 | Directly adjoining |
Connecticut | New London County | 9011693600 | Directly adjoining |
Connecticut | New London County | 9011693700 | Directly adjoining |
Connecticut | New London County | 9011695201 | Directly adjoining |
Connecticut | New London County | 9011701200 | Directly adjoining |
Connecticut | New London County | 9011870501 | Directly adjoining |
Connecticut | New London County | 9011870502 | Generating unit retirement |
Delaware | New Castle County | 10003990100 | Directly adjoining |
Delaware | Sussex County | 10005050601 | Directly adjoining |
Delaware | Sussex County | 10005050604 | Directly adjoining |
Delaware | Sussex County | 10005050703 | Directly adjoining |
Delaware | Sussex County | 10005051308 | Directly adjoining |
Delaware | Sussex County | 10005051400 | Directly adjoining |
Delaware | Sussex County | 10005051501 | Directly adjoining |
Delaware | Sussex County | 10005051502 | Generating unit retirement |
Delaware | Sussex County | 10005051702 | Directly adjoining |
District of Columbia | District of Columbia | 11001007301 | Directly adjoining |
District of Columbia | District of Columbia | 11001010900 | Directly adjoining |
Florida | Bay County | 12005000201 | Directly adjoining |
Florida | Bay County | 12005000203 | Directly adjoining |
Florida | Bay County | 12005000204 | Generating unit retirement |
Florida | Bay County | 12005000402 | Directly adjoining |
Florida | Bay County | 12005001403 | Directly adjoining |
Florida | Bay County | 12005001404 | Directly adjoining |
Florida | Bay County | 12005001501 | Directly adjoining |
Florida | Bay County | 12005002500 | Directly adjoining |
Florida | Bay County | 12005002609 | Directly adjoining |
Florida | Bay County | 12005002703 | Directly adjoining |
Florida | Bay County | 12005002706 | Directly adjoining |
Florida | Bay County | 12005002709 | Directly adjoining |
Florida | Bay County | 12005002710 | Directly adjoining |
Florida | Calhoun County | 12013010100 | Directly adjoining |
Florida | Citrus County | 12017450305 | Directly adjoining |
Florida | Citrus County | 12017450401 | Directly adjoining |
Florida | Citrus County | 12017450402 | Generating unit retirement |
Florida | Citrus County | 12017450501 | Directly adjoining |
Florida | Citrus County | 12017990000 | Directly adjoining |
Florida | Duval County | 12031000101 | Directly adjoining |
Florida | Duval County | 12031010101 | Directly adjoining |
Florida | Duval County | 12031010104 | Generating unit retirement |
Florida | Duval County | 12031010105 | Directly adjoining |
Florida | Duval County | 12031010106 | Directly adjoining |
Florida | Duval County | 12031010202 | Generating unit retirement |
Florida | Duval County | 12031010203 | Directly adjoining |
Florida | Duval County | 12031010204 | Directly adjoining |
Florida | Duval County | 12031010307 | Directly adjoining |
Florida | Duval County | 12031010402 | Directly adjoining |
Florida | Duval County | 12031014601 | Directly adjoining |
Florida | Duval County | 12031014703 | Directly adjoining |
Florida | Gadsden County | 12039020400 | Directly adjoining |
Florida | Hillsborough County | 12057013604 | Directly adjoining |
Florida | Hillsborough County | 12057013801 | Generating unit retirement |
Florida | Hillsborough County | 12057013802 | Directly adjoining |
Florida | Hillsborough County | 12057013803 | Directly adjoining |
Florida | Hillsborough County | 12057013804 | Directly adjoining |
Florida | Hillsborough County | 12057014106 | Directly adjoining |
Florida | Hillsborough County | 12057014117 | Directly adjoining |
Florida | Hillsborough County | 12057014119 | Directly adjoining |
Florida | Hillsborough County | 12057990000 | Directly adjoining |
Florida | Jackson County | 12063210901 | Generating unit retirement |
Florida | Jackson County | 12063210902 | Directly adjoining |
Florida | Jackson County | 12063211000 | Directly adjoining |
Florida | Levy County | 12075970700 | Directly adjoining |
Florida | Liberty County | 12077950202 | Directly adjoining |
Florida | Martin County | 12085001803 | Directly adjoining |
Florida | Martin County | 12085001804 | Generating unit retirement |
Florida | Martin County | 12085001805 | Directly adjoining |
Florida | Martin County | 12085001806 | Directly adjoining |
Florida | Polk County | 12105010300 | Directly adjoining |
Florida | Polk County | 12105011300 | Directly adjoining |
Florida | Polk County | 12105011400 | Directly adjoining |
Florida | Polk County | 12105011501 | Directly adjoining |
Florida | Polk County | 12105011502 | Generating unit retirement |
Florida | Polk County | 12105011605 | Directly adjoining |
Florida | Polk County | 12105011606 | Directly adjoining |
Florida | Polk County | 12105012207 | Directly adjoining |
Florida | Polk County | 12105012209 | Directly adjoining |
Florida | Polk County | 12105012304 | Directly adjoining |
Florida | Walton County | 12131950501 | Directly adjoining |
Florida | Walton County | 12131950610 | Directly adjoining |
Georgia | Baldwin County | 13009970202 | Directly adjoining |
Georgia | Baldwin County | 13009970301 | Directly adjoining |
Georgia | Burke County | 13033950102 | Directly adjoining |
Georgia | Butts County | 13035150102 | Directly adjoining |
Georgia | Carroll County | 13045910800 | Directly adjoining |
Georgia | Chatham County | 13051010601 | Directly adjoining |
Georgia | Chatham County | 13051010603 | Directly adjoining |
Georgia | Chatham County | 13051010701 | Generating unit retirement, Directly adjoining |
Georgia | Chatham County | 13051010702 | Directly adjoining |
Georgia | Chatham County | 13051010703 | Directly adjoining |
Georgia | Chatham County | 13051010704 | Directly adjoining |
Georgia | Chatham County | 13051010811 | Directly adjoining |
Georgia | Chatham County | 13051980000 | Directly adjoining |
Georgia | Chattooga County | 13055010600 | Directly adjoining |
Georgia | Cobb County | 13067031213 | Directly adjoining |
Georgia | Cobb County | 13067031214 | Generating unit retirement |
Georgia | Cobb County | 13067031215 | Directly adjoining |
Georgia | Cobb County | 13067031314 | Directly adjoining |
Georgia | Coweta County | 13077170101 | Generating unit retirement |
Georgia | Coweta County | 13077170102 | Directly adjoining |
Georgia | Coweta County | 13077170200 | Directly adjoining |
Georgia | Coweta County | 13077170303 | Directly adjoining |
Georgia | Coweta County | 13077170304 | Directly adjoining |
Georgia | Dougherty County | 13095000101 | Directly adjoining |
Georgia | Dougherty County | 13095000102 | Directly adjoining |
Georgia | Dougherty County | 13095000200 | Directly adjoining |
Georgia | Dougherty County | 13095010302 | Directly adjoining |
Georgia | Dougherty County | 13095010602 | Directly adjoining |
Georgia | Dougherty County | 13095010900 | Directly adjoining |
Georgia | Dougherty County | 13095011000 | Generating unit retirement |
Georgia | Dougherty County | 13095011200 | Generating unit retirement |
Georgia | Dougherty County | 13095011300 | Directly adjoining |
Georgia | Dougherty County | 13095011600 | Directly adjoining |
Georgia | Effingham County | 13103030303 | Directly adjoining |
Georgia | Effingham County | 13103030306 | Directly adjoining |
Georgia | Effingham County | 13103030307 | Directly adjoining |
Georgia | Effingham County | 13103030308 | Directly adjoining |
Georgia | Effingham County | 13103030309 | Generating unit retirement, Directly adjoining |
Georgia | Floyd County | 13115000300 | Directly adjoining |
Georgia | Floyd County | 13115000402 | Directly adjoining |
Georgia | Floyd County | 13115001200 | Directly adjoining |
Georgia | Floyd County | 13115001301 | Directly adjoining |
Georgia | Floyd County | 13115001302 | Directly adjoining |
Georgia | Floyd County | 13115001400 | Generating unit retirement |
Georgia | Floyd County | 13115002000 | Directly adjoining |
Georgia | Floyd County | 13115002100 | Directly adjoining |
Georgia | Fulton County | 13121008701 | Directly adjoining |
Georgia | Fulton County | 13121008801 | Directly adjoining |
Georgia | Fulton County | 13121008802 | Directly adjoining |
Georgia | Fulton County | 13121008903 | Directly adjoining |
Georgia | Fulton County | 13121010402 | Directly adjoining |
Georgia | Hancock County | 13141480300 | Directly adjoining |
Georgia | Jasper County | 13159010503 | Directly adjoining |
Georgia | Jones County | 13169030101 | Directly adjoining |
Georgia | Jones County | 13169030200 | Directly adjoining |
Georgia | Lee County | 13177020101 | Directly adjoining |
Georgia | Mitchell County | 13205090100 | Directly adjoining |
Georgia | Monroe County | 13207050101 | Directly adjoining |
Georgia | Monroe County | 13207050102 | Generating unit retirement |
Georgia | Monroe County | 13207050200 | Directly adjoining |
Georgia | Monroe County | 13207050302 | Directly adjoining |
Georgia | Putnam County | 13237960101 | Directly adjoining |
Georgia | Putnam County | 13237960301 | Directly adjoining |
Georgia | Putnam County | 13237960302 | Generating unit retirement |
Georgia | Worth County | 13321950100 | Directly adjoining |
Georgia | Worth County | 13321950201 | Directly adjoining |
Georgia | Worth County | 13321950500 | Directly adjoining |
Hawaii | Honolulu County | 15003008502 | Directly adjoining |
Hawaii | Honolulu County | 15003008610 | Directly adjoining |
Hawaii | Honolulu County | 15003980300 | Generating unit retirement |
Hawaii | Honolulu County | 15003990001 | Directly adjoining |
Illinois | Adams County | 17001010200 | Directly adjoining |
Illinois | Bond County | 17005951200 | Directly adjoining |
Illinois | Bond County | 17005951400 | Directly adjoining |
Illinois | Brown County | 17009970400 | Directly adjoining |
Illinois | Bureau County | 17011965000 | Directly adjoining |
Illinois | Bureau County | 17011965500 | Directly adjoining |
Illinois | Calhoun County | 17013951200 | Directly adjoining |
Illinois | Cass County | 17017960100 | Directly adjoining |
Illinois | Cass County | 17017960200 | Directly adjoining |
Illinois | Cass County | 17017960300 | Directly adjoining |
Illinois | Champaign County | 17019010400 | Directly adjoining |
Illinois | Champaign County | 17019010702 | Directly adjoining |
Illinois | Clark County | 17023060100 | Directly adjoining |
Illinois | Clark County | 17023060400 | Directly adjoining |
Illinois | Clay County | 17025971900 | Directly adjoining |
Illinois | Cook County | 17031301600 | Directly adjoining |
Illinois | Cook County | 17031301702 | Directly adjoining |
Illinois | Cook County | 17031301801 | Directly adjoining |
Illinois | Cook County | 17031301803 | Directly adjoining |
Illinois | Cook County | 17031310200 | Directly adjoining |
Illinois | Cook County | 17031310300 | Directly adjoining |
Illinois | Cook County | 17031310400 | Directly adjoining |
Illinois | Cook County | 17031310500 | Directly adjoining |
Illinois | Cook County | 17031310600 | Directly adjoining |
Illinois | Cook County | 17031310700 | Directly adjoining |
Illinois | Cook County | 17031310800 | Directly adjoining |
Illinois | Cook County | 17031310900 | Directly adjoining |
Illinois | Cook County | 17031330200 | Directly adjoining |
Illinois | Cook County | 17031520100 | Directly adjoining |
Illinois | Cook County | 17031520400 | Directly adjoining |
Illinois | Cook County | 17031520500 | Directly adjoining |
Illinois | Cook County | 17031550100 | Directly adjoining |
Illinois | Cook County | 17031560100 | Directly adjoining |
Illinois | Cook County | 17031570100 | Directly adjoining |
Illinois | Cook County | 17031570200 | Directly adjoining |
Illinois | Cook County | 17031580200 | Directly adjoining |
Illinois | Cook County | 17031580300 | Directly adjoining |
Illinois | Cook County | 17031600600 | Directly adjoining |
Illinois | Cook County | 17031600700 | Directly adjoining |
Illinois | Cook County | 17031814200 | Directly adjoining |
Illinois | Cook County | 17031825700 | Directly adjoining |
Illinois | Cook County | 17031830500 | Generating unit retirement |
Illinois | Cook County | 17031840200 | Directly adjoining |
Illinois | Cook County | 17031840300 | Directly adjoining |
Illinois | Cook County | 17031840400 | Directly adjoining |
Illinois | Cook County | 17031840800 | Directly adjoining |
Illinois | Cook County | 17031841100 | Directly adjoining |
Illinois | Cook County | 17031841200 | Directly adjoining |
Illinois | Cook County | 17031841300 | Directly adjoining |
Illinois | Cook County | 17031841900 | Directly adjoining |
Illinois | Cook County | 17031843200 | Generating unit retirement |
Illinois | Cook County | 17031843500 | Directly adjoining |
Illinois | Crawford County | 17033880100 | Generating unit retirement |
Illinois | Crawford County | 17033880200 | Directly adjoining |
Illinois | Crawford County | 17033880300 | Directly adjoining |
Illinois | Crawford County | 17033880500 | Directly adjoining |
Illinois | Crawford County | 17033880600 | Directly adjoining |
Illinois | Edgar County | 17045070500 | Directly adjoining |
Illinois | Edwards County | 17047956900 | Directly adjoining |
Illinois | Edwards County | 17047957000 | Directly adjoining |
Illinois | Effingham County | 17049950100 | Directly adjoining |
Illinois | Effingham County | 17049950500 | Directly adjoining |
Illinois | Fayette County | 17051950700 | Directly adjoining |
Illinois | Franklin County | 17055040100 | Directly adjoining |
Illinois | Franklin County | 17055040200 | Directly adjoining |
Illinois | Franklin County | 17055040400 | Directly adjoining |
Illinois | Franklin County | 17055040500 | Directly adjoining |
Illinois | Franklin County | 17055040700 | Directly adjoining |
Illinois | Franklin County | 17055040800 | Mine closure, Directly adjoining |
Illinois | Franklin County | 17055040900 | Directly adjoining |
Illinois | Franklin County | 17055041000 | Directly adjoining |
Illinois | Franklin County | 17055041100 | Directly adjoining |
Illinois | Franklin County | 17055041200 | Directly adjoining |
Illinois | Fulton County | 17057952900 | Directly adjoining |
Illinois | Fulton County | 17057953100 | Directly adjoining |
Illinois | Fulton County | 17057953200 | Directly adjoining |
Illinois | Fulton County | 17057953500 | Directly adjoining |
Illinois | Fulton County | 17057953600 | Directly adjoining |
Illinois | Fulton County | 17057953700 | Generating unit retirement, Directly adjoining |
Illinois | Fulton County | 17057953800 | Directly adjoining |
Illinois | Fulton County | 17057953900 | Directly adjoining |
Illinois | Gallatin County | 17059972700 | Mine closure, Directly adjoining |
Illinois | Gallatin County | 17059972800 | Mine closure, Directly adjoining |
Illinois | Greene County | 17061973800 | Directly adjoining |
Illinois | Hamilton County | 17065973200 | Directly adjoining |
Illinois | Hancock County | 17067953700 | Directly adjoining |
Illinois | Hancock County | 17067954300 | Directly adjoining |
Illinois | Hardin County | 17069970900 | Directly adjoining |
Illinois | Hardin County | 17069971000 | Directly adjoining |
Illinois | Jackson County | 17077010100 | Directly adjoining |
Illinois | Jackson County | 17077010200 | Mine closure, Directly adjoining |
Illinois | Jackson County | 17077010400 | Directly adjoining |
Illinois | Jackson County | 17077010800 | Directly adjoining |
Illinois | Jackson County | 17077010900 | Directly adjoining |
Illinois | Jackson County | 17077011200 | Directly adjoining |
Illinois | Jackson County | 17077011600 | Directly adjoining |
Illinois | Jasper County | 17079977300 | Directly adjoining |
Illinois | Jasper County | 17079977400 | Directly adjoining |
Illinois | Jasper County | 17079977500 | Generating unit retirement |
Illinois | Jefferson County | 17081050100 | Directly adjoining |
Illinois | Jefferson County | 17081050300 | Mine closure, Directly adjoining |
Illinois | Jefferson County | 17081050400 | Directly adjoining |
Illinois | Jefferson County | 17081050500 | Directly adjoining |
Illinois | Jefferson County | 17081051100 | Directly adjoining |
Illinois | Jo Daviess County | 17085020200 | Directly adjoining |
Illinois | Johnson County | 17087977600 | Directly adjoining |
Illinois | Johnson County | 17087977700 | Directly adjoining |
Illinois | Johnson County | 17087977800 | Directly adjoining |
Illinois | Lake County | 17097861701 | Directly adjoining |
Illinois | Lake County | 17097861702 | Directly adjoining |
Illinois | Lake County | 17097862100 | Directly adjoining |
Illinois | Lake County | 17097862200 | Generating unit retirement |
Illinois | Lake County | 17097862300 | Directly adjoining |
Illinois | Lake County | 17097862401 | Directly adjoining |
Illinois | Lake County | 17097862402 | Directly adjoining |
Illinois | Lake County | 17097866000 | Directly adjoining |
Illinois | Lake County | 17097990000 | Directly adjoining |
Illinois | LaSalle County | 17099964100 | Directly adjoining |
Illinois | Lawrence County | 17101880800 | Directly adjoining |
Illinois | McDonough County | 17109010200 | Directly adjoining |
Illinois | McDonough County | 17109010300 | Directly adjoining |
Illinois | McDonough County | 17109011000 | Directly adjoining |
Illinois | McDonough County | 17109011100 | Mine closure, Directly adjoining |
Illinois | Madison County | 17119401200 | Directly adjoining |
Illinois | Madison County | 17119401300 | Directly adjoining |
Illinois | Madison County | 17119401500 | Directly adjoining |
Illinois | Madison County | 17119402100 | Directly adjoining |
Illinois | Madison County | 17119402200 | Directly adjoining |
Illinois | Madison County | 17119402300 | Directly adjoining |
Illinois | Madison County | 17119402400 | Generating unit retirement |
Illinois | Madison County | 17119402500 | Directly adjoining |
Illinois | Madison County | 17119402600 | Directly adjoining |
Illinois | Marshall County | 17123961100 | Directly adjoining |
Illinois | Marshall County | 17123961200 | Directly adjoining |
Illinois | Marshall County | 17123961300 | Directly adjoining |
Illinois | Mason County | 17125956400 | Directly adjoining |
Illinois | Mason County | 17125956500 | Directly adjoining |
Illinois | Mason County | 17125956600 | Generating unit retirement |
Illinois | Mason County | 17125956700 | Directly adjoining |
Illinois | Massac County | 17127970100 | Generating unit retirement, Directly adjoining |
Illinois | Massac County | 17127970200 | Directly adjoining |
Illinois | Massac County | 17127970300 | Directly adjoining |
Illinois | Massac County | 17127970400 | Directly adjoining |
Illinois | Menard County | 17129010300 | Directly adjoining |
Illinois | Monroe County | 17133600102 | Directly adjoining |
Illinois | Monroe County | 17133600402 | Directly adjoining |
Illinois | Monroe County | 17133600502 | Directly adjoining |
Illinois | Montgomery County | 17135957400 | Directly adjoining |
Illinois | Montgomery County | 17135957600 | Directly adjoining |
Illinois | Montgomery County | 17135957900 | Directly adjoining |
Illinois | Montgomery County | 17135958000 | Generating unit retirement |
Illinois | Morgan County | 17137951400 | Generating unit retirement |
Illinois | Morgan County | 17137951500 | Directly adjoining |
Illinois | Morgan County | 17137951600 | Directly adjoining |
Illinois | Morgan County | 17137951700 | Directly adjoining |
Illinois | Morgan County | 17137951800 | Directly adjoining |
Illinois | Morgan County | 17137951900 | Directly adjoining |
Illinois | Morgan County | 17137952000 | Generating unit retirement |
Illinois | Morgan County | 17137952100 | Directly adjoining |
Illinois | Morgan County | 17137952200 | Directly adjoining |
Illinois | Peoria County | 17143000200 | Directly adjoining |
Illinois | Peoria County | 17143000300 | Directly adjoining |
Illinois | Peoria County | 17143000600 | Directly adjoining |
Illinois | Peoria County | 17143000900 | Directly adjoining |
Illinois | Peoria County | 17143004600 | Directly adjoining |
Illinois | Peoria County | 17143004801 | Directly adjoining |
Illinois | Peoria County | 17143004802 | Directly adjoining |
Illinois | Peoria County | 17143004901 | Generating unit retirement, Directly adjoining |
Illinois | Peoria County | 17143004902 | Directly adjoining |
Illinois | Peoria County | 17143005000 | Directly adjoining |
Illinois | Peoria County | 17143005100 | Generating unit retirement |
Illinois | Perry County | 17145030100 | Directly adjoining |
Illinois | Perry County | 17145030200 | Directly adjoining |
Illinois | Perry County | 17145030300 | Mine closure, Directly adjoining |
Illinois | Perry County | 17145030400 | Mine closure, Directly adjoining |
Illinois | Perry County | 17145030500 | Directly adjoining |
Illinois | Perry County | 17145030600 | Mine closure, Directly adjoining |
Illinois | Pike County | 17149952400 | Directly adjoining |
Illinois | Pike County | 17149952500 | Directly adjoining |
Illinois | Pike County | 17149952600 | Directly adjoining |
Illinois | Pike County | 17149952700 | Directly adjoining |
Illinois | Pike County | 17149952800 | Generating unit retirement |
Illinois | Pope County | 17151971200 | Directly adjoining |
Illinois | Pope County | 17151971300 | Directly adjoining |
Illinois | Pulaski County | 17153971000 | Directly adjoining |
Illinois | Putnam County | 17155954500 | Directly adjoining |
Illinois | Putnam County | 17155954600 | Generating unit retirement |
Illinois | Randolph County | 17157950500 | Directly adjoining |
Illinois | Randolph County | 17157950600 | Directly adjoining |
Illinois | Randolph County | 17157950700 | Mine closure, Generating unit retirement, Directly adjoining |
Illinois | Randolph County | 17157950800 | Directly adjoining |
Illinois | Randolph County | 17157950900 | Directly adjoining |
Illinois | Randolph County | 17157951000 | Directly adjoining |
Illinois | Randolph County | 17157951100 | Directly adjoining |
Illinois | Richland County | 17159977900 | Directly adjoining |
Illinois | Richland County | 17159978300 | Directly adjoining |
Illinois | Rock Island County | 17161020302 | Directly adjoining |
Illinois | Rock Island County | 17161020400 | Directly adjoining |
Illinois | Rock Island County | 17161020600 | Generating unit retirement, Directly adjoining |
Illinois | Rock Island County | 17161020700 | Directly adjoining |
Illinois | Rock Island County | 17161020800 | Directly adjoining |
Illinois | Rock Island County | 17161021400 | Directly adjoining |
Illinois | Rock Island County | 17161024103 | Directly adjoining |
Illinois | St. Clair County | 17163504002 | Directly adjoining |
Illinois | Saline County | 17165955100 | Directly adjoining |
Illinois | Saline County | 17165955500 | Directly adjoining |
Illinois | Saline County | 17165955600 | Mine closure, Directly adjoining |
Illinois | Saline County | 17165955700 | Mine closure, Directly adjoining |
Illinois | Saline County | 17165955800 | Directly adjoining |
Illinois | Saline County | 17165955900 | Directly adjoining |
Illinois | Saline County | 17165956000 | Directly adjoining |
Illinois | Saline County | 17165956100 | Directly adjoining |
Illinois | Saline County | 17165956200 | Mine closure, Directly adjoining |
Illinois | Sangamon County | 17167000600 | Directly adjoining |
Illinois | Sangamon County | 17167002400 | Directly adjoining |
Illinois | Sangamon County | 17167002500 | Directly adjoining |
Illinois | Sangamon County | 17167002700 | Directly adjoining |
Illinois | Sangamon County | 17167003000 | Directly adjoining |
Illinois | Sangamon County | 17167003100 | Generating unit retirement |
Illinois | Sangamon County | 17167003201 | Directly adjoining |
Illinois | Sangamon County | 17167003203 | Directly adjoining |
Illinois | Sangamon County | 17167003901 | Directly adjoining |
Illinois | Sangamon County | 17167003902 | Directly adjoining |
Illinois | Schuyler County | 17169970100 | Mine closure, Directly adjoining |
Illinois | Schuyler County | 17169970200 | Directly adjoining |
Illinois | Schuyler County | 17169970300 | Directly adjoining |
Illinois | Scott County | 17171970600 | Directly adjoining |
Illinois | Scott County | 17171970700 | Directly adjoining |
Illinois | Tazewell County | 17179020100 | Directly adjoining |
Illinois | Tazewell County | 17179020400 | Directly adjoining |
Illinois | Tazewell County | 17179020500 | Directly adjoining |
Illinois | Tazewell County | 17179020800 | Directly adjoining |
Illinois | Tazewell County | 17179020900 | Directly adjoining |
Illinois | Tazewell County | 17179021802 | Directly adjoining |
Illinois | Union County | 17181950100 | Directly adjoining |
Illinois | Vermilion County | 17183000100 | Directly adjoining |
Illinois | Vermilion County | 17183000200 | Generating unit retirement |
Illinois | Vermilion County | 17183000300 | Directly adjoining |
Illinois | Vermilion County | 17183000500 | Directly adjoining |
Illinois | Vermilion County | 17183000600 | Directly adjoining |
Illinois | Vermilion County | 17183000700 | Directly adjoining |
Illinois | Vermilion County | 17183000800 | Directly adjoining |
Illinois | Vermilion County | 17183000900 | Directly adjoining |
Illinois | Vermilion County | 17183001300 | Directly adjoining |
Illinois | Vermilion County | 17183010100 | Directly adjoining |
Illinois | Vermilion County | 17183010300 | Generating unit retirement |
Illinois | Vermilion County | 17183010400 | Directly adjoining |
Illinois | Vermilion County | 17183010500 | Directly adjoining |
Illinois | Vermilion County | 17183010702 | Directly adjoining |
Illinois | Vermilion County | 17183010800 | Directly adjoining |
Illinois | Wabash County | 17185957200 | Mine closure, Directly adjoining |
Illinois | Wabash County | 17185957300 | Directly adjoining |
Illinois | Wabash County | 17185957400 | Directly adjoining |
Illinois | Wabash County | 17185957500 | Directly adjoining |
Illinois | Washington County | 17189950100 | Directly adjoining |
Illinois | Washington County | 17189950200 | Directly adjoining |
Illinois | Washington County | 17189950300 | Directly adjoining |
Illinois | Washington County | 17189950400 | Mine closure, Directly adjoining |
Illinois | Wayne County | 17191954900 | Directly adjoining |
Illinois | White County | 17193958000 | Directly adjoining |
Illinois | White County | 17193958100 | Directly adjoining |
Illinois | White County | 17193958200 | Mine closure, Directly adjoining |
Illinois | White County | 17193958300 | Directly adjoining |
Illinois | White County | 17193958400 | Directly adjoining |
Illinois | Will County | 17197880202 | Directly adjoining |
Illinois | Will County | 17197880203 | Directly adjoining |
Illinois | Will County | 17197880426 | Directly adjoining |
Illinois | Will County | 17197880428 | Directly adjoining |
Illinois | Will County | 17197880502 | Directly adjoining |
Illinois | Will County | 17197880503 | Directly adjoining |
Illinois | Will County | 17197880508 | Directly adjoining |
Illinois | Will County | 17197880509 | Directly adjoining |
Illinois | Will County | 17197880510 | Directly adjoining |
Illinois | Will County | 17197880511 | Directly adjoining |
Illinois | Will County | 17197880602 | Directly adjoining |
Illinois | Will County | 17197880901 | Directly adjoining |
Illinois | Will County | 17197884101 | Generating unit retirement |
Illinois | Will County | 17197884103 | Directly adjoining |
Illinois | Williamson County | 17199020100 | Mine closure, Directly adjoining |
Illinois | Williamson County | 17199020201 | Directly adjoining |
Illinois | Williamson County | 17199020202 | Directly adjoining |
Illinois | Williamson County | 17199020300 | Directly adjoining |
Illinois | Williamson County | 17199020600 | Directly adjoining |
Illinois | Williamson County | 17199020700 | Directly adjoining |
Illinois | Williamson County | 17199020801 | Mine closure, Directly adjoining |
Illinois | Williamson County | 17199020802 | Mine closure, Directly adjoining |
Illinois | Williamson County | 17199020900 | Directly adjoining |
Illinois | Williamson County | 17199021002 | Directly adjoining |
Illinois | Williamson County | 17199021200 | Directly adjoining |
Illinois | Williamson County | 17199021300 | Directly adjoining |
Illinois | Williamson County | 17199021400 | Mine closure, Generating unit retirement, Directly adjoining |
Indiana | Cass County | 18017950900 | Directly adjoining |
Indiana | Cass County | 18017951200 | Directly adjoining |
Indiana | Cass County | 18017951400 | Directly adjoining |
Indiana | Cass County | 18017951500 | Generating unit retirement |
Indiana | Cass County | 18017951600 | Directly adjoining |
Indiana | Cass County | 18017951700 | Directly adjoining |
Indiana | Clay County | 18021040300 | Directly adjoining |
Indiana | Clay County | 18021040400 | Directly adjoining |
Indiana | Clay County | 18021040500 | Mine closure, Directly adjoining |
Indiana | Clay County | 18021040600 | Mine closure, Directly adjoining |
Indiana | Daviess County | 18027954300 | Directly adjoining |
Indiana | Daviess County | 18027954400 | Mine closure, Directly adjoining |
Indiana | Daviess County | 18027954501 | Directly adjoining |
Indiana | Daviess County | 18027954502 | Mine closure, Directly adjoining |
Indiana | Daviess County | 18027954600 | Directly adjoining |
Indiana | Daviess County | 18027954700 | Directly adjoining |
Indiana | Daviess County | 18027954800 | Directly adjoining |
Indiana | Daviess County | 18027954900 | Directly adjoining |
Indiana | Dearborn County | 18029080301 | Generating unit retirement |
Indiana | Dearborn County | 18029080302 | Directly adjoining |
Indiana | Dearborn County | 18029080400 | Directly adjoining |
Indiana | Dearborn County | 18029080500 | Directly adjoining |
Indiana | Dubois County | 18037953200 | Mine closure, Directly adjoining |
Indiana | Dubois County | 18037953301 | Directly adjoining |
Indiana | Dubois County | 18037953302 | Directly adjoining |
Indiana | Dubois County | 18037953400 | Generating unit retirement, Directly adjoining |
Indiana | Dubois County | 18037953500 | Directly adjoining |
Indiana | Dubois County | 18037953701 | Mine closure, Directly adjoining |
Indiana | Dubois County | 18037953702 | Directly adjoining |
Indiana | Dubois County | 18037953800 | Directly adjoining |
Indiana | Floyd County | 18043070500 | Directly adjoining |
Indiana | Floyd County | 18043070600 | Generating unit retirement |
Indiana | Floyd County | 18043070700 | Directly adjoining |
Indiana | Floyd County | 18043070801 | Directly adjoining |
Indiana | Floyd County | 18043071104 | Directly adjoining |
Indiana | Floyd County | 18043071200 | Directly adjoining |
Indiana | Gibson County | 18051050100 | Directly adjoining |
Indiana | Gibson County | 18051050201 | Directly adjoining |
Indiana | Gibson County | 18051050202 | Directly adjoining |
Indiana | Gibson County | 18051050300 | Mine closure, Directly adjoining |
Indiana | Gibson County | 18051050401 | Mine closure, Directly adjoining |
Indiana | Gibson County | 18051050402 | Mine closure, Directly adjoining |
Indiana | Gibson County | 18051050501 | Directly adjoining |
Indiana | Gibson County | 18051050502 | Directly adjoining |
Indiana | Greene County | 18055954701 | Directly adjoining |
Indiana | Greene County | 18055954702 | Directly adjoining |
Indiana | Greene County | 18055954800 | Directly adjoining |
Indiana | Greene County | 18055954900 | Mine closure, Directly adjoining |
Indiana | Greene County | 18055955000 | Directly adjoining |
Indiana | Greene County | 18055955100 | Directly adjoining |
Indiana | Greene County | 18055955200 | Directly adjoining |
Indiana | Greene County | 18055955300 | Mine closure, Directly adjoining |
Indiana | Greene County | 18055955400 | Directly adjoining |
Indiana | Harrison County | 18061060601 | Directly adjoining |
Indiana | Jasper County | 18073100800 | Generating unit retirement |
Indiana | Jasper County | 18073100901 | Directly adjoining |
Indiana | Jasper County | 18073101000 | Directly adjoining |
Indiana | Jasper County | 18073101200 | Directly adjoining |
Indiana | Knox County | 18083955000 | Directly adjoining |
Indiana | Knox County | 18083955100 | Mine closure, Generating unit retirement, Directly adjoining |
Indiana | Knox County | 18083955201 | Directly adjoining |
Indiana | Knox County | 18083955202 | Directly adjoining |
Indiana | Knox County | 18083955700 | Directly adjoining |
Indiana | Knox County | 18083955800 | Mine closure, Directly adjoining |
Indiana | Knox County | 18083955900 | Directly adjoining |
Indiana | Lake County | 18089010203 | Directly adjoining |
Indiana | Lake County | 18089010302 | Directly adjoining |
Indiana | Lake County | 18089010304 | Generating unit retirement |
Indiana | Lake County | 18089011000 | Directly adjoining |
Indiana | Lake County | 18089020100 | Directly adjoining |
Indiana | Lake County | 18089020200 | Directly adjoining |
Indiana | Lake County | 18089020300 | Generating unit retirement |
Indiana | Lake County | 18089020400 | Directly adjoining |
Indiana | Lake County | 18089021000 | Directly adjoining |
Indiana | Lake County | 18089030100 | Directly adjoining |
Indiana | Lake County | 18089030300 | Directly adjoining |
Indiana | Lake County | 18089030400 | Directly adjoining |
Indiana | Lake County | 18089030500 | Directly adjoining |
Indiana | Lake County | 18089030700 | Directly adjoining |
Indiana | Lake County | 18089030900 | Directly adjoining |
Indiana | Lake County | 18089040100 | Directly adjoining |
Indiana | Lake County | 18089990000 | Directly adjoining |
Indiana | LaPorte County | 18091042900 | Directly adjoining |
Indiana | Martin County | 18101950100 | Directly adjoining |
Indiana | Martin County | 18101950200 | Directly adjoining |
Indiana | Martin County | 18101950300 | Directly adjoining |
Indiana | Miami County | 18103952100 | Directly adjoining |
Indiana | Miami County | 18103952200 | Directly adjoining |
Indiana | Miami County | 18103952300 | Directly adjoining |
Indiana | Miami County | 18103952400 | Generating unit retirement |
Indiana | Miami County | 18103952500 | Directly adjoining |
Indiana | Miami County | 18103952700 | Directly adjoining |
Indiana | Montgomery County | 18107956800 | Directly adjoining |
Indiana | Montgomery County | 18107956900 | Directly adjoining |
Indiana | Montgomery County | 18107957000 | Generating unit retirement |
Indiana | Montgomery County | 18107957200 | Directly adjoining |
Indiana | Morgan County | 18109510500 | Directly adjoining |
Indiana | Morgan County | 18109510701 | Directly adjoining |
Indiana | Morgan County | 18109510703 | Generating unit retirement |
Indiana | Morgan County | 18109510704 | Directly adjoining |
Indiana | Morgan County | 18109510800 | Directly adjoining |
Indiana | Morgan County | 18109510900 | Directly adjoining |
Indiana | Morgan County | 18109511001 | Directly adjoining |
Indiana | Owen County | 18119955600 | Directly adjoining |
Indiana | Owen County | 18119955701 | Directly adjoining |
Indiana | Owen County | 18119955702 | Mine closure, Directly adjoining |
Indiana | Owen County | 18119955900 | Directly adjoining |
Indiana | Parke County | 18121030100 | Directly adjoining |
Indiana | Parke County | 18121030200 | Directly adjoining |
Indiana | Parke County | 18121030300 | Directly adjoining |
Indiana | Parke County | 18121030401 | Mine closure |
Indiana | Parke County | 18121030402 | Directly adjoining |
Indiana | Perry County | 18123952300 | Directly adjoining |
Indiana | Perry County | 18123952400 | Directly adjoining |
Indiana | Pike County | 18125953900 | Mine closure, Directly adjoining |
Indiana | Pike County | 18125954000 | Directly adjoining |
Indiana | Pike County | 18125954100 | Mine closure, Generating unit retirement, Directly adjoining |
Indiana | Pike County | 18125954200 | Mine closure, Directly adjoining |
Indiana | Porter County | 18127050302 | Directly adjoining |
Indiana | Porter County | 18127051102 | Directly adjoining |
Indiana | Porter County | 18127980001 | Directly adjoining |
Indiana | Porter County | 18127980002 | Generating unit retirement |
Indiana | Porter County | 18127990000 | Directly adjoining |
Indiana | Posey County | 18129040100 | Directly adjoining |
Indiana | Posey County | 18129040200 | Directly adjoining |
Indiana | Posey County | 18129040400 | Directly adjoining |
Indiana | Posey County | 18129040500 | Generating unit retirement, Directly adjoining |
Indiana | Posey County | 18129040600 | Directly adjoining |
Indiana | Posey County | 18129040700 | Directly adjoining |
Indiana | Pulaski County | 18131959100 | Directly adjoining |
Indiana | Pulaski County | 18131959200 | Directly adjoining |
Indiana | Putnam County | 18133956100 | Directly adjoining |
Indiana | Putnam County | 18133956600 | Directly adjoining |
Indiana | Spencer County | 18147952701 | Directly adjoining |
Indiana | Spencer County | 18147952702 | Mine closure, Directly adjoining |
Indiana | Spencer County | 18147952800 | Directly adjoining |
Indiana | Spencer County | 18147952900 | Directly adjoining |
Indiana | Spencer County | 18147953000 | Directly adjoining |
Indiana | Spencer County | 18147953100 | Directly adjoining |
Indiana | Starke County | 18149954200 | Directly adjoining |
Indiana | Sullivan County | 18153050101 | Mine closure, Directly adjoining |
Indiana | Sullivan County | 18153050102 | Mine closure, Directly adjoining |
Indiana | Sullivan County | 18153050200 | Directly adjoining |
Indiana | Sullivan County | 18153050301 | Directly adjoining |
Indiana | Sullivan County | 18153050302 | Directly adjoining |
Indiana | Sullivan County | 18153050400 | Mine closure, Directly adjoining |
Indiana | Sullivan County | 18153050501 | Directly adjoining |
Indiana | Sullivan County | 18153050502 | Mine closure, Directly adjoining |
Indiana | Vanderburgh County | 18163010701 | Directly adjoining |
Indiana | Vermillion County | 18165020400 | Directly adjoining |
Indiana | Vigo County | 18167000300 | Directly adjoining |
Indiana | Vigo County | 18167000900 | Directly adjoining |
Indiana | Vigo County | 18167001000 | Directly adjoining |
Indiana | Vigo County | 18167010201 | Directly adjoining |
Indiana | Vigo County | 18167010202 | Directly adjoining |
Indiana | Vigo County | 18167010300 | Mine closure, Generating unit retirement |
Indiana | Vigo County | 18167010400 | Directly adjoining |
Indiana | Vigo County | 18167010601 | Directly adjoining |
Indiana | Vigo County | 18167010602 | Directly adjoining |
Indiana | Vigo County | 18167010702 | Mine closure, Directly adjoining |
Indiana | Vigo County | 18167010703 | Directly adjoining |
Indiana | Vigo County | 18167010704 | Directly adjoining |
Indiana | Vigo County | 18167011000 | Directly adjoining |
Indiana | Vigo County | 18167011202 | Directly adjoining |
Indiana | Warren County | 18171951100 | Directly adjoining |
Indiana | Warrick County | 18173030100 | Mine closure, Directly adjoining |
Indiana | Warrick County | 18173030200 | Mine closure, Directly adjoining |
Indiana | Warrick County | 18173030300 | Directly adjoining |
Indiana | Warrick County | 18173030400 | Directly adjoining |
Indiana | Warrick County | 18173030501 | Mine closure, Directly adjoining |
Indiana | Warrick County | 18173030502 | Mine closure, Directly adjoining |
Indiana | Warrick County | 18173030601 | Directly adjoining |
Indiana | Warrick County | 18173030602 | Directly adjoining |
Indiana | Warrick County | 18173030704 | Directly adjoining |
Indiana | Warrick County | 18173030706 | Directly adjoining |
Indiana | Warrick County | 18173030801 | Directly adjoining |
Iowa | Allamakee County | 19005960100 | Generating unit retirement, Directly adjoining |
Iowa | Allamakee County | 19005960200 | Directly adjoining |
Iowa | Allamakee County | 19005960400 | Directly adjoining |
Iowa | Allamakee County | 19005960500 | Directly adjoining |
Iowa | Cedar County | 19031450400 | Directly adjoining |
Iowa | Cedar County | 19031450500 | Directly adjoining |
Iowa | Clayton County | 19043070400 | Directly adjoining |
Iowa | Clayton County | 19043070500 | Directly adjoining |
Iowa | Dubuque County | 19061000100 | Generating unit retirement, Directly adjoining |
Iowa | Dubuque County | 19061000300 | Directly adjoining |
Iowa | Dubuque County | 19061000400 | Directly adjoining |
Iowa | Dubuque County | 19061000500 | Directly adjoining |
Iowa | Dubuque County | 19061000600 | Directly adjoining |
Iowa | Dubuque County | 19061000701 | Directly adjoining |
Iowa | Dubuque County | 19061000702 | Directly adjoining |
Iowa | Dubuque County | 19061000801 | Directly adjoining |
Iowa | Dubuque County | 19061001104 | Directly adjoining |
Iowa | Dubuque County | 19061010103 | Generating unit retirement, Directly adjoining |
Iowa | Dubuque County | 19061010104 | Directly adjoining |
Iowa | Dubuque County | 19061010600 | Directly adjoining |
Iowa | Linn County | 19113000800 | Directly adjoining |
Iowa | Linn County | 19113000902 | Directly adjoining |
Iowa | Linn County | 19113001102 | Directly adjoining |
Iowa | Linn County | 19113001200 | Directly adjoining |
Iowa | Linn County | 19113001300 | Generating unit retirement |
Iowa | Linn County | 19113001400 | Directly adjoining |
Iowa | Linn County | 19113001800 | Directly adjoining |
Iowa | Linn County | 19113001900 | Directly adjoining |
Iowa | Linn County | 19113002900 | Directly adjoining |
Iowa | Linn County | 19113003003 | Directly adjoining |
Iowa | Linn County | 19113003004 | Generating unit retirement |
Iowa | Linn County | 19113003005 | Directly adjoining |
Iowa | Linn County | 19113010700 | Directly adjoining |
Iowa | Marion County | 19125030101 | Directly adjoining |
Iowa | Marion County | 19125030202 | Directly adjoining |
Iowa | Marion County | 19125030300 | Generating unit retirement |
Iowa | Marshall County | 19127950100 | Directly adjoining |
Iowa | Marshall County | 19127950400 | Directly adjoining |
Iowa | Marshall County | 19127950500 | Directly adjoining |
Iowa | Marshall County | 19127950600 | Directly adjoining |
Iowa | Marshall County | 19127950900 | Generating unit retirement |
Iowa | Marshall County | 19127951000 | Directly adjoining |
Iowa | Mills County | 19129040201 | Directly adjoining |
Iowa | Mills County | 19129040202 | Directly adjoining |
Iowa | Monona County | 19133960100 | Directly adjoining |
Iowa | Monona County | 19133960200 | Directly adjoining |
Iowa | Muscatine County | 19139050100 | Generating unit retirement |
Iowa | Muscatine County | 19139050200 | Directly adjoining |
Iowa | Muscatine County | 19139050700 | Directly adjoining |
Iowa | Pottawattamie County | 19155021400 | Directly adjoining |
Iowa | Pottawattamie County | 19155021602 | Directly adjoining |
Iowa | Pottawattamie County | 19155031300 | Directly adjoining |
Iowa | Pottawattamie County | 19155031400 | Directly adjoining |
Iowa | Pottawattamie County | 19155031601 | Directly adjoining |
Iowa | Pottawattamie County | 19155031602 | Directly adjoining |
Iowa | Pottawattamie County | 19155031800 | Directly adjoining |
Iowa | Pottawattamie County | 19155031900 | Generating unit retirement |
Iowa | Scott County | 19163010103 | Directly adjoining |
Iowa | Scott County | 19163010300 | Directly adjoining |
Iowa | Scott County | 19163010401 | Directly adjoining |
Iowa | Scott County | 19163013300 | Directly adjoining |
Iowa | Scott County | 19163013400 | Directly adjoining |
Iowa | Scott County | 19163013500 | Directly adjoining |
Iowa | Scott County | 19163013702 | Generating unit retirement, Directly adjoining |
Iowa | Scott County | 19163013705 | Directly adjoining |
Iowa | Scott County | 19163013706 | Directly adjoining |
Iowa | Woodbury County | 19193003100 | Directly adjoining |
Iowa | Woodbury County | 19193003200 | Directly adjoining |
Iowa | Woodbury County | 19193003301 | Directly adjoining |
Iowa | Woodbury County | 19193003302 | Directly adjoining |
Iowa | Woodbury County | 19193003500 | Generating unit retirement |
Iowa | Woodbury County | 19193003600 | Directly adjoining |
Iowa | Woodbury County | 19193940200 | Directly adjoining |
Iowa | Wright County | 19197680200 | Directly adjoining |
Iowa | Wright County | 19197680500 | Generating unit retirement |
Kansas | Allen County | 20001952600 | Directly adjoining |
Kansas | Anderson County | 20003953700 | Directly adjoining |
Kansas | Bourbon County | 20011955600 | Directly adjoining |
Kansas | Bourbon County | 20011955700 | Mine closure |
Kansas | Bourbon County | 20011955800 | Directly adjoining |
Kansas | Bourbon County | 20011955900 | Directly adjoining |
Kansas | Cherokee County | 20021958100 | Directly adjoining |
Kansas | Cherokee County | 20021958200 | Directly adjoining |
Kansas | Cherokee County | 20021958300 | Directly adjoining |
Kansas | Cherokee County | 20021958400 | Generating unit retirement, Directly adjoining |
Kansas | Cherokee County | 20021958500 | Directly adjoining |
Kansas | Cherokee County | 20021958600 | Directly adjoining |
Kansas | Crawford County | 20037956600 | Directly adjoining |
Kansas | Crawford County | 20037956700 | Directly adjoining |
Kansas | Crawford County | 20037957601 | Directly adjoining |
Kansas | Douglas County | 20045000100 | Directly adjoining |
Kansas | Douglas County | 20045000501 | Directly adjoining |
Kansas | Douglas County | 20045000603 | Directly adjoining |
Kansas | Douglas County | 20045000604 | Directly adjoining |
Kansas | Douglas County | 20045001400 | Directly adjoining |
Kansas | Douglas County | 20045001500 | Generating unit retirement, Directly adjoining |
Kansas | Jefferson County | 20087020101 | Directly adjoining |
Kansas | Jefferson County | 20087020102 | Directly adjoining |
Kansas | Jefferson County | 20087020300 | Directly adjoining |
Kansas | Labette County | 20099950600 | Directly adjoining |
Kansas | Labette County | 20099950800 | Directly adjoining |
Kansas | Linn County | 20107955101 | Directly adjoining |
Kansas | Linn County | 20107955102 | Directly adjoining |
Kansas | Linn County | 20107955200 | Mine closure, Directly adjoining |
Kansas | Miami County | 20121100400 | Directly adjoining |
Kansas | Neosho County | 20133951600 | Directly adjoining |
Kansas | Shawnee County | 20177000900 | Directly adjoining |
Kansas | Shawnee County | 20177003002 | Directly adjoining |
Kansas | Shawnee County | 20177003100 | Directly adjoining |
Kansas | Shawnee County | 20177003901 | Generating unit retirement, Directly adjoining |
Kansas | Shawnee County | 20177003902 | Directly adjoining |
Kentucky | Anderson County | 21005950102 | Directly adjoining |
Kentucky | Ballard County | 21007950100 | Directly adjoining |
Kentucky | Bell County | 21013960100 | Mine closure, Directly adjoining |
Kentucky | Bell County | 21013960200 | Directly adjoining |
Kentucky | Bell County | 21013960300 | Mine closure, Directly adjoining |
Kentucky | Bell County | 21013960400 | Mine closure, Directly adjoining |
Kentucky | Bell County | 21013960500 | Directly adjoining |
Kentucky | Bell County | 21013960600 | Mine closure, Directly adjoining |
Kentucky | Bell County | 21013960700 | Directly adjoining |
Kentucky | Bell County | 21013960800 | Mine closure, Directly adjoining |
Kentucky | Bell County | 21013961100 | Mine closure, Directly adjoining |
Kentucky | Boone County | 21015070403 | Directly adjoining |
Kentucky | Boone County | 21015070405 | Directly adjoining |
Kentucky | Boone County | 21015070502 | Directly adjoining |
Kentucky | Boyd County | 21019030900 | Directly adjoining |
Kentucky | Boyd County | 21019031001 | Directly adjoining |
Kentucky | Boyd County | 21019031004 | Directly adjoining |
Kentucky | Boyd County | 21019031101 | Directly adjoining |
Kentucky | Boyd County | 21019031102 | Directly adjoining |
Kentucky | Boyd County | 21019031200 | Directly adjoining |
Kentucky | Boyle County | 21021930100 | Directly adjoining |
Kentucky | Bracken County | 21023950200 | Directly adjoining |
Kentucky | Breathitt County | 21025920200 | Mine closure, Directly adjoining |
Kentucky | Breathitt County | 21025920301 | Directly adjoining |
Kentucky | Breathitt County | 21025920302 | Directly adjoining |
Kentucky | Breathitt County | 21025920500 | Mine closure, Directly adjoining |
Kentucky | Breathitt County | 21025920600 | Mine closure, Directly adjoining |
Kentucky | Breathitt County | 21025920700 | Mine closure, Directly adjoining |
Kentucky | Breathitt County | 21025920800 | Mine closure, Directly adjoining |
Kentucky | Breckinridge County | 21027960400 | Directly adjoining |
Kentucky | Butler County | 21031930100 | Mine closure, Directly adjoining |
Kentucky | Butler County | 21031930200 | Directly adjoining |
Kentucky | Butler County | 21031930301 | Directly adjoining |
Kentucky | Butler County | 21031930302 | Directly adjoining |
Kentucky | Butler County | 21031930400 | Directly adjoining |
Kentucky | Butler County | 21031930500 | Mine closure, Directly adjoining |
Kentucky | Caldwell County | 21033920100 | Directly adjoining |
Kentucky | Caldwell County | 21033920302 | Directly adjoining |
Kentucky | Campbell County | 21037051901 | Directly adjoining |
Kentucky | Carter County | 21043960300 | Directly adjoining |
Kentucky | Carter County | 21043960500 | Directly adjoining |
Kentucky | Carter County | 21043960601 | Directly adjoining |
Kentucky | Carter County | 21043960602 | Directly adjoining |
Kentucky | Carter County | 21043960700 | Mine closure, Directly adjoining |
Kentucky | Christian County | 21047200902 | Directly adjoining |
Kentucky | Christian County | 21047201000 | Mine closure, Directly adjoining |
Kentucky | Christian County | 21047201100 | Directly adjoining |
Kentucky | Clark County | 21049020103 | Directly adjoining |
Kentucky | Clark County | 21049020105 | Directly adjoining |
Kentucky | Clark County | 21049020400 | Directly adjoining |
Kentucky | Clark County | 21049020500 | Generating unit retirement |
Kentucky | Clark County | 21049020600 | Directly adjoining |
Kentucky | Clay County | 21051950100 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950201 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950202 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950301 | Directly adjoining |
Kentucky | Clay County | 21051950302 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950400 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950500 | Mine closure, Directly adjoining |
Kentucky | Clay County | 21051950600 | Mine closure, Directly adjoining |
Kentucky | Crittenden County | 21055930100 | Directly adjoining |
Kentucky | Daviess County | 21059000100 | Directly adjoining |
Kentucky | Daviess County | 21059000200 | Directly adjoining |
Kentucky | Daviess County | 21059000401 | Directly adjoining |
Kentucky | Daviess County | 21059000402 | Directly adjoining |
Kentucky | Daviess County | 21059000600 | Directly adjoining |
Kentucky | Daviess County | 21059001300 | Mine closure, Directly adjoining |
Kentucky | Daviess County | 21059001401 | Generating unit retirement |
Kentucky | Daviess County | 21059001402 | Directly adjoining |
Kentucky | Daviess County | 21059001501 | Directly adjoining |
Kentucky | Daviess County | 21059001502 | Mine closure, Directly adjoining |
Kentucky | Daviess County | 21059001601 | Directly adjoining |
Kentucky | Daviess County | 21059001602 | Directly adjoining |
Kentucky | Daviess County | 21059001701 | Directly adjoining |
Kentucky | Daviess County | 21059001703 | Directly adjoining |
Kentucky | Daviess County | 21059001800 | Mine closure, Directly adjoining |
Kentucky | Elliott County | 21063920101 | Directly adjoining |
Kentucky | Elliott County | 21063920102 | Mine closure, Directly adjoining |
Kentucky | Elliott County | 21063920200 | Mine closure, Directly adjoining |
Kentucky | Estill County | 21065920100 | Directly adjoining |
Kentucky | Estill County | 21065920400 | Directly adjoining |
Kentucky | Fayette County | 21067003701 | Directly adjoining |
Kentucky | Fayette County | 21067003918 | Directly adjoining |
Kentucky | Fayette County | 21067004007 | Directly adjoining |
Kentucky | Floyd County | 21071920100 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920200 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920301 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920302 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920401 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920402 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920500 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920600 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920700 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920801 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920802 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071920900 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071921001 | Mine closure, Directly adjoining |
Kentucky | Floyd County | 21071921002 | Mine closure, Directly adjoining |
Kentucky | Franklin County | 21073070703 | Directly adjoining |
Kentucky | Franklin County | 21073071001 | Directly adjoining |
Kentucky | Garrard County | 21079970101 | Directly adjoining |
Kentucky | Garrard County | 21079970102 | Directly adjoining |
Kentucky | Grayson County | 21085950600 | Directly adjoining |
Kentucky | Grayson County | 21085950700 | Directly adjoining |
Kentucky | Greenup County | 21089040100 | Directly adjoining |
Kentucky | Greenup County | 21089040202 | Directly adjoining |
Kentucky | Greenup County | 21089040300 | Directly adjoining |
Kentucky | Greenup County | 21089040400 | Mine closure, Directly adjoining |
Kentucky | Greenup County | 21089040502 | Directly adjoining |
Kentucky | Hancock County | 21091960100 | Directly adjoining |
Kentucky | Hancock County | 21091960200 | Generating unit retirement |
Kentucky | Hancock County | 21091960300 | Directly adjoining |
Kentucky | Harlan County | 21095970100 | Mine closure, Directly adjoining |
Kentucky | Harlan County | 21095970200 | Mine closure, Directly adjoining |
Kentucky | Harlan County | 21095970300 | Mine closure, Directly adjoining |
Kentucky | Harlan County | 21095970400 | Mine closure, Directly adjoining |
Kentucky | Harlan County | 21095970500 | Mine closure, Directly adjoining |