In accordance with Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation Program under Section 48C(e) IRS Notice 2023-44, Appendix B, “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 48C applicant portal not later than 2 years from the date the IRS notified the applicant that they have received an allocation.” DOE’s process for certification is based in part on commitments and other claims stated by the applicant in the Section 48C(e) application. As stated in IRS Notice 2023-44, the evidence provided by the applicant for certification must therefore also include documents furnishing evidence that any commitments or other claims in the Section 48C(e) application have been met. The taxpayer identification number of the applicant must match the taxpayer identification number of the taxpayer that will claim the energy credit under Section 48C (unless a transfer request is reviewed and approved by the IRS). Documents already provided as appendices in the Section 48C(e) application do not need to be submitted again for certification. 1. General documentation of commitments and claim for which documentation was not previously provided: These documents could include: Community benefits agreements Collective bargaining agreements Contracts Offtake agreements Any other confirmation of commitments or arrangements claimed in the Section 48C(e) applications that may have had an impact on the evaluation of the application. 2. Documents describing and explaining changes to the proposed project: Change in project: If the proposed project has changed from the description in the application, the taxpayer must submit a document describing the change, including an explanation of how those changes are consistent with the original intent and nature of the project described in the taxpayer’s application. This includes any significant changes to the design, processes, management, timeline, or funding sources / capital structure of the project. If there are any changes to the project, process, or product which affected the performance, efficiency, quality, capacity, output, or emissions produced, please explain why this does not significantly deviate from the original proposal. Change in contracts and agreements previously described or submitted: If any offtake or other agreements, sales or production contracts, or other agreements discussed in application have changed from what was previously submitted to DOE, the taxpayer must submit documents describing the changes, along with an explanation of how those changes do not deviate from the original intent and nature of the taxpayer’s application and do not significantly impact the commercial viability of the project. Change in location: If the proposed project’s location has changed, the taxpayer must submit a document explaining the new location of the project and an explanation of why the location was changed. Note: If the Secretary determines that the project has been placed in service at a location that is materially different than the location specified in the Section 48C(e) application for such project, the certification is no longer valid. Notice 2023-18, Sec. 8.01 states “Moving the project to a census tract different than the tract stated in the concept paper and Section 48C(e) application is a significant change.” This will result in a forfeiture of the Section 48C credit allocation. 3. Workforce and community engagement: Agreements and plans relating to workforce: If the application described that the applicant is pursuing or already has a Community Benefits Agreement/s, collective bargaining agreement/s, Project Labor Agreement/s, or other agreements relating to workforce, documentation should be submitted. Job creation and workforce community --In your application you were asked to “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.” Are your plans still current or have there been changes? If so, please explain. Prevailing wage and apprenticeship -- If in your application, you indicated that you would claim the § 48C credits calculated at the 30 percent credit rate, please confirm that you still intend to satisfy prevailing wage and apprenticeship requirements. If not, please explain. Note: While failure to pay prevailing wages is not considered a significant change to the project, it will lower the credit rate from 30% to 6%. While failure to pay prevailing wages can be addressed through a correction and penalty mechanism under 2023-18, Section 4.02, failure to do so will result in recapture of the differential between 30% and 6% credit rates. Job creation and workforce continuity: Please provide the following documentation if not previously submitted, or denote if there are any changes relative to your application in the following: Total number of anticipated or actual permanent operations jobs Total number of anticipated or actual construction phase jobs The minimum starting wage for permanent hourly jobs For both the construction and operations phases of the project, please provide: The anticipated or actual number of workers on the Project hired directly and hired through a third party; The anticipated or actual wages of workers on the Project by classification; Will the project provide upper quintile wages for industry and occupation? Will any of the following benefits be provided: employer sponsored health insurance; contributions to retirement; transportation assistance; childcare assistance. Plan to attract, train, and retain a skilled and well-qualified workforce. If your application described that construction work under the project would be subject to a project labor agreement or collective bargaining agreement, or that operations workers would be subject to an existing collective bargaining agreement, please submit the signed agreement if you have not done so already. If you do not have such an agreement as described in your application, please explain why not. If you have made progress towards such an agreement, please submit any documentation. Have you made commitments related to worker organizing and collective bargaining? If you have not done so already, please provide documentation, or describe any changes or specifics not already submitted. This could include documentation of any: pledge to remain neutral during any union organizing campaigns; pledge to permit union recognition through card check; Intention to enter into binding arbitration to settle first contracts; pledge to allow union organizers access to appropriate onsite non-workspaces (e.g., lunchrooms); pledge to refrain from holding captive audience meetings. If you committed to investments or partnership in workforce education and training, please provide documentation if you have not done so already, or describe any changes or specifics not already submitted. This could include: Contributions to labor-management training partnership/s Agreements to utilize apprentices for at least 15% of construction jobs Paid training Tuition support or reimbursement If you made commitments to engage employees in the design and execution of workplace safety plans, please provide documentation if you have not done so already, or describe any changes or specifics not already submitted. This could include: Have you established or do you plan to establish health and safety committees with hourly worker representation? 4. Energy community transition: Did projections of hiring of displaced workers in energy communities change? If so, please submit an explanation. 5. Tribal Community outreach: If your project location is in or near a Tribal community, or impacts Tribal Communities, or has Tribal ownership, please check with DOE’s Manufacturing and Supply Chain Office for submission of any records of discussions or agreements regarding activity with that community regarding your project, tribal participation (including employment) and environmental impacts. 6. Local environmental impact: Report and explain any changes in the projected environmental impact relative to the information you submitted on your application. If you submitted any building permits, NEPA certifications, or other environmental statements with your application, please submit a statement confirming that there has been no change in the conditions relevant to the permits/inspections/certifications as of the date of this request. Please submit an explanation if there are any changes. 7. Critical materials: If your original expectation of providing high purity critical materials have been changed, as to expected quantity or quality of the critical material, then that should be indicated in writing of that change. 8. Other documents: Please submit any additional documents not described above, including permits and agreements that affect your project, that demonstrate that any commitments or other claims made in the Section 48C(e) application have been met. If any processes, agreements, contracts, or other aspects of the project have changed from what was described in the application, the taxpayer must submit documents describing the changes, and an explanation of how those changes are consistent with the original intent and nature of the taxpayer’s application.
