Federal Register #2026-20966

IRS Request for Comments on Advanced Energy Project Credit Information Collection

The Internal Revenue Service is requesting public comments on the information collection for the Qualifying Advanced Energy Project Credit program; this is not a procurement opportunity. - Government agencies: The Department of the Treasury’s Internal Revenue Service (IRS) is seeking comments. The Department of Energy (DOE) reviews submitted project information and makes technical recommendations. - Program context: The program authorizes $10 billion in tax credits for qualifying advanced energy projects, with at least $4 billion reserved for projects in designated energy communities. - What is requested: Comments on whether the information collection is necessary, its estimated burden, ways to improve the collection’s quality and clarity or reduce respondent burden, and associated costs. - Estimated burden: 5,000 responses, averaging 6 hours and 21 minutes each, for 31,750 total annual burden hours. The previously approved paperwork burden is unchanged. - Procurement details: No products, services, quantities, part numbers, OEMs, or vendors are being solicited.

Description

The IRS is requesting comments on an information collection for the Qualifying Advanced Energy Project Credit program established by Notice 2023-18 and modified by subsequent guidance. The program allocates $10 billion in tax credits for eligible advanced energy projects, including at least $4 billion reserved for projects in designated energy communities. Taxpayers submit project information to the Department of Energy for technical review and recommendation and to the IRS for credit allocation and certification. The notice seeks comments on the necessity, burden, clarity, and costs of the collection; written comments are due December 14, 2026.

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