IRS Notice 2023-44

Part III - Administrative, Procedural, and Miscellaneous

Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation
Program under Section 48C(e)

Notice 2023-44

SECTION 1. PURPOSE
.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 Tracts 2) 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

1

Unless otherwise specified, all “section” or “§” references are to sections of the Code.

2

The term “§ 48C(e) Energy Communities Census Tracts” is defined in section 5.06 of Notice 2023-18.

-2§§ 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)

-3Energy 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.
SECTION 2. BACKGROUND
.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

-4of 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

-5merits 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.
SECTION 3. SECTION 48C AND SECTION 45X FACILITIES
.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”

-6does 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

-7§ 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.
SECTION 4. PLACED IN SERVICE REQUIREMENT
.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.
SECTION 5. CONCEPT PAPERS AND § 48C(e) APPLICATIONS
.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

-8that 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

-9rejection 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).

-10(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 2year 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.
SECTION 6. SECTION 48C ENERGY COMMUNITIES CENSUS TRACTS
.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

-11qualified 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.
SECTION 7. SELECTION CRITERIA
.01 In General. Section 48C(d)(3) lists the selection criteria used to determine

-12which 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

-13economy, 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

-14have 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.
SECTION 8. SIGNIFICANT CHANGE IN PLANS
.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.

-15(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.
SECTION 9. DISCLOSURE OF INFORMATION
.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.
SECTION10. PAPERWORK REDUCTION ACT
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

-16requirements and does not create new collection requirements not already approved by
the Office of Management and Budget.
SECTION 11. EFFECT ON OTHER DOCUMENTS
Notice 2023-18 is clarified and modified.
SECTION 12. DRAFTING INFORMATION
.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 [email protected]. 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.

APPENDIX A
Qualifying Advanced Energy Projects
THIS APPENDIX A SUPERSEDES APPENDIX A OF NOTICE 2023-18.
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.

-2c.

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.
emissions.

Property designed to capture, remove, use, or sequester carbon oxide

(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, CO2resistant 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, plasmaassisted, 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

-3product 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 zeroemission 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.

-4(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

-5signage, 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.

-62. 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.

-7(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 fuelrelated 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/2022/02/24/202204027/2022-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

-8determination 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.

APPENDIX B
DOE Application Process
THIS APPENDIX B SUPERSEDES APPENDIX B OF NOTICE 2023-18.
I. DOE Review Process

1

A. Overview................................................................................................................. 1
i. Program Process ................................................................................................ 1
ii. Program Key Dates............................................................................................ 2
iii. Program Priorities ............................................................................................. 2
iv. Glossary of Terms............................................................................................. 3
B. Concept Paper ........................................................................................................ 4
i. Compliance and Eligibility Review ....................................................................... 4
ii. Technical Review............................................................................................... 5
iii. Final Outcome for Concept Papers .................................................................... 5
C. § 48C(e) Application ................................................................................................ 5
i. Compliance and Eligibility Review ....................................................................... 6
ii. Technical Review............................................................................................... 6
iii. Due Diligence Review ....................................................................................... 7
iv. Final Recommendation for § 48C(e) Applications ............................................... 7
v. Requirements for Certification ............................................................................ 7
vi. Request for Debriefing ...................................................................................... 7
II. Submission and Registration Information for DOE Recommendation Process

8

A. General Application Requirements ........................................................................... 8
B. Determining an Application’s Project Category.......................................................... 8
C. eXCHANGE Portal for Submission of Application...................................................... 9
i. Submission of Application ................................................................................. 10
ii. eXCHANGE Portal Registration Process........................................................... 10
iii. Help with eXCHANGE Portal ........................................................................... 10
iv. Portal Migration............................................................................................... 11
D. Application Forms and Format of Submissions ....................................................... 11
i. Format of Concept Paper Submissions .............................................................. 11
ii. Format of § 48C(e) Application Submission....................................................... 13

-2E. Electronic Authorization of Applications .................................................................. 15
F. Markings of Confidential Information ....................................................................... 15
III. Specific Content Requirements and Technical Review Criteria

16

A. Clean Energy Manufacturing and Recycling Projects .............................................. 16
i. Concept Papers for Clean Energy Manufacturing and Recycling Projects ........... 18
ii. Section 48C(e) Application for Clean Energy Manufacturing and Recycling
Projects .............................................................................................................. 25
B. Greenhouse Gas Emission Reduction Projects ....................................................... 39
i. Concept Papers for Greenhouse Gas Emission Reduction Projects .................... 40
ii. Section 48C(e) Applications for Greenhouse Gas Emission Reduction Projects.. 45
C. Critical Material Projects ........................................................................................ 57
i. Concept Papers for Critical Material Projects ..................................................... 58
ii. Section 48C(e) Applications for Critical Material Projects ................................... 63
IV. DOE Recommendation Process

75

A. Program Policy Factors.......................................................................................... 76
B. DOE Recommendations ........................................................................................ 77
i. Concept Paper Recommendations .................................................................... 77
ii. Section 48C(e) Application Recommendations .................................................. 77
V. Additional Instructions on the Data Sheet Submission

77

A. Production Capacity Metrics................................................................................... 77
B. Jobs Metrics .......................................................................................................... 79
C. Emissions Metrics ................................................................................................. 79
D. Technological or Cost Advantage........................................................................... 81
E. Levelized Cost....................................................................................................... 82
VI. Section 48C(e) Application Appendix Files

84

VII. Questions/Comments and Informational Webinar

85

A. Informational Webinar............................................................................................ 85
B. Questions and Comments...................................................................................... 85

I. DOE Review Process
A. Overview
i. Program Process
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

-2conflicts 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.
ii. Program Key Dates
Table: Program Key Dates
Initial Guidance Issue Date
DOE posts proposed list of critical
materials
Additional Guidance Issue Date
Informational Webinar
DOE eXCHANGE Portal Opens for
registration and concept paper
submission
DOE posts final list of critical
materials
Submission Deadline for Concept
Papers
Submission Deadline for § 48C(e)
Applications
IRS Allocation Decision Notifications

02/13/2023
No later than 5/31/2023
05/31/2023
No later than 06/30/2023
No later than 06/30/2023
No later than 07/31/2023
07/31/2023 by 12:00 PM
(noon) Eastern
Fall 2023 - Winter
2023/2024
No later than 03/31/2024

iii. Program Priorities
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

-3and 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.
iv. Glossary of Terms
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.”

-4Specified 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.

B. Concept Paper
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.
i. Compliance and Eligibility Review
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

-5or eligibility requirements or do not provide sufficient information for evaluation will be
considered non-responsive and will receive a discouragement letter.
ii. Technical Review
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.
•
•
•

iii. Final Outcome for Concept Papers
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.
C. § 48C(e) Application
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

-6information 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.
i. Compliance and Eligibility Review
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.
ii. Technical Review
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

-7expectation 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.
iii. Due Diligence Review
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.
iv. Final Recommendation for § 48C(e) Applications
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.
v. Requirements for Certification
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.
vi. Request for Debriefing
Upon receiving a denial letter from the IRS, applicants can request a debriefing with
DOE on its review of the § 48C(e) application. The denial letter will include instructions
for requesting a debriefing.

-8II. Submission and Registration Information for DOE Recommendation Process
A. General Application Requirements
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.
B. Determining an Application’s Project Category
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.

-9Project Category
Clean Energy
Manufacturing and
Recycling

This Category Includes…
•

•

Greenhouse Gas
Emission Reduction

•

•

Critical Materials

•

Facilities that produce one or
more specified advanced energy
properties, or its components or
materials, described in Appendix
A(1); or
Facilities that recycle one or more
specified advanced energy
properties described in Appendix
A(1).
Projects at existing industrial or
manufacturing facilities that
reduce GHG emissions by at least
20%.
Note: Facilities are not required to
produce products or materials
with energy applications or those
described in Appendix A(1) and
Appendix A(3).
Facilities that process, refine, or
recycle one or more critical
materials described in
Appendix A(3).

Application
Materials
Section III(A)

Section III(B)

Section III(C)

C. eXCHANGE Portal for Submission of Application
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://48Cexchange.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.

-10i. Submission of Application
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://48Cexchange.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.
ii. eXCHANGE Portal Registration Process
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://48Cexchange.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://48Cexchange.energy.gov, on or after the date the portal opens for registration and
submission of concept papers.
iii. Help with eXCHANGE Portal
Applicants may email [email protected] 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.

-11iv. Portal Migration
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.
D. Application Forms and Format of Submissions
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.
i. Format of Concept Paper Submissions
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:
1. The concept paper must be written in English.
2. 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.
3. 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.
4. 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.
5. Each must be submitted in Adobe PDF format unless stated otherwise.

-12Each 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”.

-13The full list of required files for concept paper submission is illustrated in the following
table.
Table: Files Required for Concept Paper Submission
Component
Concept Paper
Concept Paper
Workforce and
Community
Engagement Plan
Concept Paper Data
Sheet

File
Format
PDF
PDF

MS
Excel

Maximum
File Name
Pages
4
[ControlNumber]-ConceptPaper.pdf
1
[ControlNumber]-CP-WCE.pdf

N/A

[ControlNumber]-CPDataSheet.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, “1234ConceptPaper.pdf”.
ii. Format of § 48C(e) Application Submission
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:
1. All § 48C(e) applications must be written in English.
2. 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.
3. 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.
4. 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.
5. Cash flow models should be submitted as a Microsoft ® Excel spreadsheet and

-14must include calculation formulas and assumptions.
6. 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

-15following table.
Table: Files Required for § 48C(e) Application Submission
Component
Section 48C(e) Application

File
Format
PDF

Maximum
File Name
Pages
30
[ControlNumber]48CApplication.pdf
5
[ControlNumber]-App-WCE.pdf

Section 48C(e) Application
Workforce and Community
Engagement Plan
Business Entity Certification

PDF
PDF

N/A

48C Application Data Sheet

MS
Excel
Various

N/A

Appendix Files

N/A

[ControlNumber]BusinessEntityCertification.pdf
[ControlNumber]-AppDataSheet.xlsx
[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, “1234ConceptPaper.pdf”.
See Section VI for information on which supporting documents should be submitted as
appendix materials.
E. Electronic Authorization of Applications
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.
F. Markings of Confidential Information
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

-16Notice]”
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.
III. Specific Content Requirements and Technical Review Criteria
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.
A. Clean Energy Manufacturing and Recycling Projects
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:

-17Criterion 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 pretreatment 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).

-18These priority areas apply to Round 1, and guidance for future rounds under § 48C(e)
may include different priority areas.
i. Concept Papers for Clean Energy Manufacturing and Recycling Projects
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
Project
Overview

Information Required
Provide an overview of the proposed project. At a minimum,
include:
•
•

Commercial
Viability

Company Overview: Describe your company, including prior
experience manufacturing or recycling qualifying advanced
energy technologies relevant to the proposed project.
Project Summary: Describe the eligible manufacturing or
recycling facility, including size, location, and other relevant
information. Indicate what the investment will accomplish,
including the specified advanced energy property detailed in
Appendix A(1), whether the facility will manufacture or recycle
the specified advanced energy property, and whether the
project will establish, re-equip, or expand a facility. If the project
involves more than one specified advanced energy property,
indicate the project’s primary advanced energy property, and
any additional advanced energy properties the project will
produce or recycle. In the case of a recycling project, describe
the facility’s products and any clean energy supply chains they
will support. Summarize the equipment and processes
employed in the proposed facility, and for projects that re-equip
or expand facilities, summarize what will be added or changed
in the facility.

Project Plan: At a minimum, include:
•

•

Project Timeline: Provide planned dates to begin construction
and operation of the project, and how many months the project
will take to commence production and achieve full production
capacity once certified.
Siting and Permitting: Explain the rationale for selection of the
project site, including motivating factors such as suppliers,
offtakers, and co-located industries. Indicate the current status

-19Section

Information Required
of any required siting and permitting.
• Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management,
such as legal, financial, engineering, procurement, construction,
physical climate, and environmental risks.
Business Plan:
•

•
•

Financial Information: Describe sources of financing for the
proposed project, including the amount and strength of funding
sources that will provide the equity to be invested in the project,
the amount of total debt obligations that will be incurred and the
funding sources of all such debt, and the dollar amount of
incentives or funds pursued or awarded from local and state
governments, as well as other federal incentives pursued or
awarded.
Market Information: Describe the market your product will serve
and its growth potential, as well as your product’s anticipated
market share and target consumers.
Cost Information: Provide the estimated cost of your facility’s
product and how it compares to similar technologies or
materials in the same market segment.

Management Plan:
•

•

Greenhouse
Gas Emissions
Impacts

Describe the key management team members who will design,
construct, permit, and operate the facility. Include a description
of relevant industry experience of the top-tier executives
responsible for the success of the project.
Describe any corporate health indicators, including legal claims
or liabilities, planned debt restructuring, planned corporate
actions, and other factors that could negatively affect the
likelihood of project completion.

GHG Emissions Impacts of the Facility’s Products: At a
minimum, include:
•

End Product Impacts: Describe the end-use application of
facility’s products and how their use, whether that is
independently (e.g., energy efficiency equipment) or as part of a
larger specified advanced energy product (e.g., blade in wind
tower) will avoid or reduce GHG emissions. Provide product
specifications to verify these claims.
o In the case of specified advanced energy property that
provides GHG reduction or avoidance over incumbent
technologies or systems, such as clean energy, clean
vehicle, or efficiency products, applicants should
describe the product’s typical use in the narrative and

-20Section

Information Required
provide quantitative information in the Data Sheet.
o In the case of carbon capture or removal equipment,
applicants should quantify direct GHG reductions
enabled by the product in typical use in the Data Sheet.
o In the case of electrolyzing, refining, or blending
equipment, applicants should describe the fuel, chemical,
or product and its production process, including
feedstocks, in the narrative and Data Sheet.
o In the case of specified advanced energy property that
provides indirect GHG reduction or avoidance, applicants
may wish to qualitatively describe how the facility's
products could contribute to emissions reductions by
reducing energy or fuel demand or accelerating adoption
of low-emissions technologies (e.g., for enabling
technology such as grid components, storage, or
charging infrastructure).
o In the case of recycling projects, applicants should
qualitatively describe how the facility's products are
expected to reduce emissions through their use and by
reducing raw material needs or emissions associated
with end-of-life.
• Product Performance: Provide any details about the
innovation and performance of the end product (e.g., efficiency,
range, and economic life) that indicate its ability to facilitate
deeper GHG emissions reductions than leading competitors or
incumbents. This may not be applicable for facilities whose
outputs are materials.
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:
•

•

Direct Emissions: Qualitatively and, where possible,
quantitatively characterize the anticipated sources of GHG
emissions in the manufacturing or recycling process (e.g., fuel
use, process emissions).
Facility Performance: Provide any details about the
manufacturing process (e.g., efficiency and lifetime) that

-21Section

Strengthening
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero
Economy

Information Required
indicate its potential to result in lower emissions than leading
competitors or incumbents.
• Mitigation Efforts: Describe any planned efforts to mitigate GHG
emissions at the proposed facility, including the use of best-inclass or innovative manufacturing or recycling approaches
and/or low-carbon fuels, processes, or materials.
At a minimum, include:
•

Output of Your Facility: Describe the facility’s products and
associated quantities. Indicate whether production from your
facility covers multiple supply chain segments—processed
material, subcomponents, components, system/end products—
and how those segments interact. In the Concept Paper Data
Sheet, submit the relevant production capacity information for
the facility’s outputs (see Section V for a description of these
terms):
o
o
o
o
o

•

Inputs to Your Facility: Describe key inputs to your
manufacturing or recycling process. In the case of recycling
facilities, this should include the qualifying energy property
being recycled. Describe any known sources for your inputs,
including indicating domestic sources and any current or
anticipated supply chain vulnerabilities.

•

Supply Chain Resilience: Describe how your facility’s
products will help build resilience of domestic supply chains that
are critical for energy products that facilitate progress towards a
net-zero economy, from raw materials to end-of-life.
End-Use Applications: Indicate whether the facility’s products
will be used in multiple qualifying advanced energy
technologies (e.g., wind, solar, and electric grid) or multiple
sectors (e.g., transportation, industry, and electricity). Describe
any offtake or sales arrangements that help to justify the
indicated end-use applications.

•

Workforce and
Community
Engagement
(submitted as a
separate PDF
document)

Annual Production.
Manufacturing Contribution.
Share of Facility Output.
Real-World Annual Performance.
Product Lifetime.

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:
•

Job Creation and Workforce Continuity:

-22Section

Information Required
• Briefly characterize the jobs (both direct and indirect)
your project will create (e.g., mechanics and
construction workers), including (a) during completion
of the project and (b) after the project is placed in
service, and any indicators of job quality.
• Describe partnerships with apprenticeship readiness
programs, or community-based workforce training
and support organizations serving displaced industrial
workers, including in the coal, other energy, and
automotive sectors, and others facing systematic
barriers to employment to facilitate participation in the
project’s construction and operations.
•

Ensuring Timely Project Completion Through Workforce
and Community Engagement:
•

•

•

•

Energy Community Transition:
•

•

Describe current and planned efforts to engage with
community and labor stakeholders, including as it
relates to the ability to complete the project in the
shortest time and with adequate workforce.
Describe current and planned efforts to ensure
availability of the workforce needed to successfully
complete the project and place it in service in a timely
manner, including through training programs that
serve workers currently underrepresented in the
sector.
Describe any activities to strengthen support of the
community such as through benefit-sharing
agreements, consideration of environmental impact,
and use of local resources.
Describe the extent to which the project will support
energy communities, through transition opportunities
for workers in the coal, other energy, and automotive
sectors, and through the use of existing infrastructure
in energy transition 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.

Determine whether the location or community qualifies as a

-23Section

Information Required
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.
o 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:
o Potential GHG improvement over higher-emitting incumbent technologies or
systems.
o Potential to capture or remove carbon oxides or other GHGs.
o Potential to provide indirect emissions reductions or avoidance by enabling a
reduction in energy or fuel use or the manufacturing or adoption of other lowemissions technologies (e.g., charging infrastructure to enable the adoption of
electric vehicles).
o 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

-24facility:
o 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.
o 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 NetZero 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 netzero 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:
o 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.
o 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.
o 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

-25-

•

•

Engagement:
o 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.
o 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:
o The extent to which the application includes specific and highquality actions to support energy communities, including transition
opportunities for workers in the coal, other energy, and automotive
sectors.
o The extent to which a project will utilize existing resources or infrastructure
that previously supported the local or regional coal industry.
Local Environmental Impacts:
o 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.
o The extent to which the application identifies specific, measurable
benefits for disadvantaged communities, including energy communities.

ii. Section 48C(e) Application for Clean Energy Manufacturing and Recycling
Projects
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
Project
Overview

Information Required
Provide an overview of the proposed project. At a minimum,
include:
•

Company Overview:
o Describe your company, including prior experience
manufacturing or recycling clean energy technologies

-26Section

Information Required
relevant to the proposed project.
•

Project Summary:
o Describe the proposed manufacturing or recycling facility,
including size, location, and other relevant information.
o Indicate what the investment will accomplish, including:
 Whether the project will establish, re-equip, or expand
a facility.
 The specified advanced energy property, and whether
the facility will manufacture or recycle the specified
advanced energy property. If the project involves
more than one specified advanced energy property,
indicate the project’s primary advanced energy
property, and any additional advanced energy
properties the project will produce or recycle.
 In the case of a recycling project, describe the
facility’s products and the clean energy supply chains
they will support.
o Describe in detail the equipment and processes employed
at the proposed facility to manufacture or recycle the
proposed advanced energy property.
 If the proposed project re-equips or expands an
existing facility, describe clearly what the proposed
project will add or change in the existing facility.
 To clearly illustrate the proposed facility or proposed
changes to an existing facility, applicants are
encouraged to submit diagrams and/or images (e.g.,
a detailed process flow diagram) as appendix
materials.
 Provide a list of the anticipated eligible property that
will make up the qualified investment of the qualifying
advanced energy project.
o Describe any significant changes to the project that have
occurred since the concept paper stage.

Commercial
Viability

Project Plan:
•

Project Management and Timeline:
o Provide a project schedule through operation and
achieving full production capacity, which demonstrates
how certification requirements will be met within two (2)
years of receiving an allocation decision from the IRS,
and how the project will be placed in service within two (2)
years of such certification. Documentation supporting the
project schedule should be submitted as separate
appendix materials.

-27Section

Information Required
o Describe plans to ensure an adequate supply of essential
inputs needed for successful operation of the project.
o For the following contracts and agreements, summarize
key terms and conditions in the narrative and submit
copies as appendix materials. A Professional Engineer
must inspect and certify the project documents for
feasibility and may be an employee of the applicant.
 Operations and Maintenance Agreement.
 Shareholders Agreement.
 Engineering, Procurement and Construction
Agreement, including firm price, liquidated damages,
holdbacks, and performance guarantees, for
example.
• Siting and Permitting: Explain the rationale for selection of the
project site and provide documentation supporting the
applicant’s conclusion that the proposed site can fully meet all
environmental, water supply, transmission interconnection, and
other necessary requirements. Include a complete list of all
federal, state, and local permits, including environmental
authorizations (if applicable) or reviews necessary to commence
construction of the project. Additional documentation that
supports key claims may be provided as appendix materials,
such as regulatory approvals and signed agreements, letters of
intent, or term sheets for supply and product transportation.
• Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management,
including legal, financial, engineering, procurement,
construction, and risks. Include a discussion of natural disasters
(e.g., earthquakes), climate impacts and extreme weather
patterns (e.g., tornadoes, hurricanes, heat and freezing
temperatures, drought, wildfire, and floods) that may impact the
resilience/sustainability of the project.
Business Plan: Provide the following financial information for the
proposed project, and market and cost information for the facility’s
products.
•

Financial Information:
o Submit a cash flow model detailing investments in and
cash flows anticipated over the facility’s expected lifetime,
including a description of the methodology and all
assumptions used.
o Describe the payback period, net present value (NPV),
adjusted present value (APV) and break-even analysis for
the project and other financial metrics including return on

-28Section

Information Required
investment and return on assets.
o Estimate the project’s amount that will be treated as a
qualified investment (as determined under § 48C) if the
project is certified to receive a credit. The applicant may
use any reasonable methodology and assumptions in
estimating this amount.
o Describe the amount of equity that will be invested in the
project, including the sources of such equity and their
strengths. Provide any existing equity funding
commitments or expressions of interest from equity
funding sources for the project as separate appendix
materials.
o Describe the amount of total debt obligations that will be
incurred and the funding sources of all such debt. Include
any existing debt funding commitments or expressions of
interest from debt funding sources for the project as
separate appendix materials.
o Describe any local, state, or other federal incentives or
funds that are being pursued or have been awarded for
the proposed project, such as grants, loan guarantees, or
tax credits. Also include a description of any instances
where any federal agencies or non-federal governmental
entities have entered into an arrangement as a customer
or offtaker of the project’s products or services, or other
federal contracts, including acquisitions, leases, and other
arrangements, that may indirectly support the applicant’s
proposed project.
• Market Information:
o Describe the markets your products will serve, including
the existing market size, dollar volume, and growth
potential. If the product can be sold in multiple market
segments, describe each one.
o Discuss the current and anticipated competitiveness of
your market, including current competing products and
competitors.
o Discuss your sales forecast, including details of any
offtake agreements you may have to support your project.
Identify confirmed or potential customers who will
purchase, lease, or otherwise use the facility’s product.
Offtake agreements and other documents provided as
evidence may be included as appendix materials.
o Based on the above information, summarize your
product’s projected market share for the next five years
including trends and projections for demand and price,
growth potential (short-term and long-term), and

-29Section

Information Required
strategies to expand your market share (e.g., ways to
circumvent market barriers).
• Cost Information:
o Provide the estimated cost of your facility’s product and
how it compares to similar technologies or materials in the
same market segment, including new and recycled
products. This should be expressed in the same units as
annual production (e.g., $/watt, $/kilowatt-hour, and $/ton)
per the instructions in the 48C Application Data Sheet.
Applicants should include the absolute difference and
percentage change from a reasonable domestic industry
average.
o Calculate the levelized cost of generated or stored
energy, or of measured reduction in energy consumption
or GHG emissions (based on costs of the full supply
chain). Instructions for calculating levelized cost metrics
are provided in Section V. Explain the methodology and
assumptions used in the § 48C(e) application narrative.
Management Plan: Provide the following information for the
company and key management team members:
•
•

•

•

•

Describe the ownership structure of the company, including
all beneficiaries.
List key management and senior personnel for the project,
including the names, positions or titles, qualifications, and
relevant experience. Resumes may be included as
combined appendix materials, preferably in an Adobe PDF
document labeled Resumes.pdf.
Describe the unique capabilities and expertise of the
applicant and any major project partners, including debt or
equity sponsors, contractors/vendors (if known), and any
other counterparty that the applicant believes will enable the
project to be successful, as well as the prior experience of
the applicant and any major project partners in similar
undertakings to the proposed project.
Summarize any pending or threatened (in writing) action,
suit, proceeding, or investigation, including any action or
proceeding by or before any governmental authority, that
relates to the senior/key personnel, and the status of any
appeals.
Describe any corporate health indicators, including legal
claims or liabilities, planned debt restructuring, planned
corporate actions, and other factors that could negatively
affect the likelihood of project completion. Provide a copy of
audited financial statements for the applicant and other

-30Section

Greenhouse
Gas Emissions
Impacts

Information Required
projected funding sources for the most recently ended three
(3) fiscal years, and the unaudited quarterly interim financial
statements for the current fiscal year, as separate appendix
materials. If all three years of audited statements are not
available, provide all available statements and any additional
information or appendices that provide similar evidence of
corporate health.
Greenhouse Gas Emissions Impacts of the Facility’s Products:
At a minimum, include:
•

•

End Product Impacts: Describe the end-use application of
facility’s products and how their use, whether that is
independently (e.g., energy efficiency equipment) or as part
of a larger specified advanced energy product (e.g., blade in
wind tower) will avoid or reduce GHG emissions. Provide
product specifications to verify these claims.
o In the case of specified advanced energy property that
provides GHG reduction or avoidance over incumbent
technologies or systems, such as clean energy, clean
vehicle, or efficiency products, applicants should
describe the product’s typical use in the narrative and
provide quantitative information in the Data Sheet.
o In the case of carbon capture or removal equipment,
applicants should quantify direct GHG reductions
enabled by the product in typical use in the Data
Sheet.
o In the case of electrolyzing, refining, or blending
equipment, applicants should describe the fuel,
chemical, or product and its production process,
including feedstocks, in the narrative and Data Sheet.
o In the case of specified advanced energy property that
provides indirect GHG reduction or avoidance,
applicants may wish to qualitatively describe how the
facility's products could contribute to emissions
reductions by reducing energy or fuel demand or
accelerating adoption of low-emissions technologies
(e.g., for enabling technology such as grid
components, storage, or charging infrastructure).
o In the case of recycling projects, applicants should
qualitatively describe how the facility's products are
expected to reduce emissions through their use and
by reducing raw material needs or emissions
associated with end-of-life.
Product Performance: Provide any details about the

-31Section

Information Required
innovation and performance of the end product (e.g.,
efficiency, range, and economic life) that indicate its ability to
facilitate deeper GHG emissions reductions than leading
competitors or incumbents. Applicants should substantiate
such claims using the product warranty or related
information, which should be described in the narrative and
may be submitted as separate appendix materials.
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

•

Direct Emissions: Qualitatively and quantitatively
characterize the anticipated sources of direct (Scope 1) or
indirect fuel- and energy-related (Scope 2) GHG emissions in
the manufacturing or recycling process. Emissions estimates
should be provided in the 48C Application Data Sheet using
the methodology described in Section V; where available,
input assumptions should be justified with publicly available
data and engineering studies. Explain any significant
differences between direct emissions from the facility and
industry averages.
Facility Performance: Provide any details about the
manufacturing or recycling process (e.g., efficiency, lifetime,
electrification, low-carbon fuels, etc.) that indicate its potential
to result in lower emissions than leading competitors or
incumbents. Wherever possible, the applicant should
substantiate assessments of process improvements with
analysis or engineering studies, which should be described in
the narrative and may be submitted as separate appendix
materials, which may be submitted as separate appendix
materials.
Mitigation Efforts: Describe any planned efforts to mitigate
GHG emissions of the proposed facility.
Company Commitments and Track Record: Describe any
company commitments or experience reducing GHG
emissions of manufacturing or recycling facilities.

Output of Your Facility: Describe the proposed facility’s

-32Section
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero
Economy

Information Required
products and projected annual output for each product. In the
case of retrofitting, re-equipping, or expanding an existing
facility, indicate how the project will alter the facility’s annual
output. Indicate whether production from the facility covers
multiple supply chain segments—processed material,
subcomponents, components, systems/end products—and how
those segments interact. In the 48C Application Data Sheet,
submit the relevant production capacity information for the
facility’s outputs (see Section V for a description of these terms)
and then justify each in the § 48C(e) Application narrative:
o
o
o
o
o

Workforce and
Community
Engagement
(Submitted as
a separate PDF
document)

Annual Production.
Manufacturing Contribution.
Share of Facility Output.
Real-World Annual Performance.
Product Lifetime.

•

Supply Chain Resilience: Describe how your facility’s products
will help build resilience of domestic supply chains that are
critical for energy products that facilitate progress towards a netzero economy, from raw materials to end-of-life.

•

Inputs to Your Facility: Describe key inputs needed for your
manufacturing or recycling process. Describe any known
sources for your inputs, including indicating domestic sources
and any current or anticipated supply chain vulnerabilities.

•

End-Use Applications: Indicate whether the facility’s products
will be used in multiple specified advanced energy technologies
(e.g., wind, solar, and electric grid) or multiple sectors (e.g.,
transportation, industry, and electricity). Reference any offtake
or sales arrangements provided in the Commercial Viability
section to justify the end-use applications and, where possible,
include these in the appendix.

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.
•

Characterize and estimate the number of jobs your project
will create (e.g., mechanics and construction workers),

-33Section

Information Required
including both direct and indirect jobs both during completion
of the project (the credit period) and during operation of the
facility after it is placed in service and any indicators of job
quality.
• Describe partnerships with apprenticeship readiness
programs, or community-based workforce training and
support organizations serving displaced industrial workers,
including in the coal, other energy, and automotive sectors,
and others facing systematic barriers to employment to
facilitate participation in the project’s construction and
operations.
• Summarize the applicant’s plan to attract, train, and retain a
skilled and well-qualified workforce both during completion of
the project (the credit period) and during operation of the
facility after it is placed in service. A collective bargaining
agreement, labor-management partnership, or other similar
agreement would provide evidence of such a plan.
Alternatively, applicants may describe:
o Wages, benefits, and other worker supports to be
provided as benchmarking against prevailing wages
for construction and local median wages for other
occupations;
o Commitments to invest in workforce education and
training, including measures to reduce attrition,
increase productivity from a committed and engaged
workforce, and support the development of a resilient,
skilled, and stable workforce for the project; and
o Efforts to engage employees in the design and
execution of workplace safety and health plans.
• Describe employees’ ability to organize, bargain collectively,
and participate, through labor organizations of their choosing,
in decisions that affect them. This contributes 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. In the description, explain whether
workers can form and join unions of their choosing, and how
they will have the opportunity to organize with the purposes
of exercising collective voice in the workplace.
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

-34Section

Information Required
with adequate workforce.
•
•
•

•

Provide a comprehensive list of stakeholders that the project
plans to engage from local governments, Tribal governments,
labor unions, and community-based organizations.
Describe current and planned efforts to engage with listed
stakeholders, including as it relates to the ability to complete
the project in the shortest time and with adequate workforce.
Describe current and planned efforts to ensure availability of
the workforce needed to successfully complete the project
and place it in service in a timely manner, including through
training programs that serve workers currently
underrepresented in the sector.
Describe any activities to strengthen support of the
community such as through benefit-sharing agreements,
consideration of environmental impact, and use of local
resources. Discussions should reference Workforce and
Community Engagement Agreements, or any plans to
develop such agreements, from representative organizations
reflecting substantive engagement and feedback on
applicant’s approach to community and labor engagement.
Examples of such agreements are Good Neighbor
Agreements/Community Benefits Agreements, Collective
Bargaining Agreements, Project Labor Agreements or
Community Workforce Agreements. Actual agreements must
be provided in the submission package as appendix files.

Energy Community Transition: Describe the extent to which the
project will support energy communities.
•

•

Describe plans to utilize existing local and regional resources
that previously supported the local or regional coal, other
energy, or automotive industries, including through transition
opportunities for workers in the coal, other energy, and
automotive sectors into clean energy industries.
If applicable, include discussion on plans to repurpose
existing infrastructure/assets that have been abandoned due
to the closing of a coal mine or coal plant.

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.
•

Discuss any anticipated negative and cumulative
environmental impacts of the project, including impacts on
local air, water, and/or land quality. Describe any efforts to
mitigate local pollution and waste.

-35Section

Information Required
• Determine whether the location or community qualifies as a
disadvantaged community according to the Climate and
Economic Justice Screening Tool (CEJST).
• Within the context of cumulative environmental impacts,
applicants should use the U.S. Environmental Protection
Agency’s Environmental Justice Screening and Mapping
(EJSCREEN) tool (https://www.epa.gov/ejscreen) to
quantitatively discuss existing environmental impacts in the
project area.
• If anticipated project benefits will flow to an applicable
disadvantaged community, identify applicable benefits that
are quantifiable, measurable, and trackable, such as:
o (1) A decrease in energy burden;
o (2) A decrease in environmental exposure and
burdens;
o (3) An increase in access to low-cost capital;
o (4) An increase in high-quality job creation, the clean
energy job pipeline, and job training for individuals;
o (5) Increases in clean energy enterprise creation and
contracting (e.g., through investment in underserved
and underrepresented businesses);
o (6) Increases in energy democracy, including
community ownership;
o (7) Increased parity in clean energy technology access
and adoption; and
o (8) An increase in energy resilience.
• In addition, applicants should also discuss how the project
will maximize all of the benefits listed above. Describe how
and when anticipated benefits are expected to flow to the
disadvantaged community. For example, will the benefits be
provided directly within the disadvantaged communities
identified, or are the benefits expected to flow in another
way? Further, will the benefits flow during project
development or after project completion, and how will
applicant track benefits delivered?

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:

-36-

•
•

•

o 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
o 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:
o The potential for commercial deployment, based on estimates of market
share, market growth potential, and price competitiveness of the product.
o 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.
o 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.
o The degree to which the application justifies the proposed project’s economic
viability, sustainability, and potential growth.
o 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.
o 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,

-37-

•

•

•

•
•

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:
o Potential GHG improvement over higher-emitting incumbent technologies or
systems.
o Potential to capture or remove carbon oxides.
o Potential to provide indirect emissions reductions or avoidance by enabling a
reduction in energy or fuel use or manufacturing or adoption of other lowemissions technologies (e.g., charging infrastructure to enable the adoption of
electric vehicles).
o 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 energyrelated (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 NetZero Economy
• The extent to which the proposed project addresses current and anticipated supply
chain vulnerabilities for clean energy products that facilitate progress towards a netzero 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

-38•
•

•

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:
o 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.
o The quality and manner in which the proposed project will create and/or retain
high- quality, good-paying jobs (both direct and indirect) with employersponsored benefits for all classifications and phases of work.
o The extent to which the applicant engaged key stakeholders to develop
partnerships to better serve local and diverse workforce through training and
support.
o 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.
o 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:
o 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

-39-

•

•

schedule and with adequate workforce.
o 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.
o 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.
o 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.
o 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.
o Extent to which a project will generate economic prosperity in the local
community.
Energy Community Transition:
o 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.
o 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:
o 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.
o 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.

B. Greenhouse Gas Emission Reduction Projects
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

-40against 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 energyintensive 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).
i. Concept Papers for Greenhouse Gas Emission Reduction Projects
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
Project
Overview

Information Requested
Provide an overview of the proposed project. At a minimum, include:
•

Company Overview: Describe your company and existing
industrial or manufacturing capabilities.

•

Project Scope: Describe the eligible industrial or manufacturing
facility to be re-equipped, including size, location, and other
relevant information such as equipment and processes employed.
Indicate the proposed changes supported by the project,
including a list of the anticipated eligible property that will make
up the qualified investment of the qualifying advanced energy
project: low- or zero-carbon process heating systems; carbon
capture, transport, utilization, or storage systems; energy

-41-

•

Commercial
Viability

efficiency and reduction in waste; or other industrial technology to
be installed to reduce the facility’s GHG emissions by at least
20%. Indicate whether the retrofit project will achieve the
required 20% reduction in direct (Scope 1) emissions facilitywide, indirect fuel- and energy-related (Scope 2) emissions
facility-wide, subunit emissions, or some combination thereof.
Describe any anticipated changes to production capacity or
output as a result of the retrofit.
Emissions: Describe your baseline annual emissions from the
year prior to the retrofit compared to peers in your industry, and
the anticipated emissions reductions to be achieved through the
measures associated with the proposed project. The latter
should be provided in both absolute and percentage terms,
relative to your facility’s baseline emissions.

Project Plan:
•

•
•

Project Timeline: Provide planned dates to begin re-equipping the
industrial or manufacturing facility, and how many months it will
take to commence operations and achieve full production
capacity with the reduced emissions profile once certified.
Siting and Permitting: Explain the rationale for selection of the
project site and indicate the current status of any required siting
and permitting.
Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management, such
as legal, financial, engineering, procurement, construction,
physical climate, and environmental risks.

Business Plan:
•

•

Financial Information: Describe sources of financing for this
project, including the amount and strength of funding sources that
will provide the equity to be invested in the project; the amount of
total debt obligations that will be incurred and the funding sources
of all such debt, and the dollar amount of incentives or funds
pursued or awarded from local and state governments, as well as
other federal incentives pursued or awarded. If applicable,
describe any existing or prospective offtake arrangements for the
project’s products.
Cost Information: Describe the cost competitiveness of the
facility’s products, as demonstrated through a comparison of the
estimated price of your facility’s product against similar products
in the same market segment.

Management Plan:
•

Describe the key management team members who will design,
construct, permit, and execute the project. Include a description

-42-

•

Greenhouse
Gas
Emissions
Impacts

•

Emissions Impacts: Quantify the direct (Scope 1) and indirect
fuel- and energy-related (Scope 2) GHG emissions associated
with the qualified investment immediately before and after the
retrofit project. Express post-retrofit emissions in both absolute
and relative (% reduction) terms. Where possible, justify these
estimates with publicly available data (e.g., EPA Greenhouse Gas
Reporting Protocol [GHGRP] reporting) and engineering studies.
Explain any significant differences between direct emissions from
the facility immediately before the retrofit and a reasonable
domestic industry average.

•

Process Improvements: Describe the portions of the
manufacturing process that will be re-equipped by the project.

•

Best-In-Class Technologies: Describe the equipment used to
facilitate the GHG emissions reductions, and the extent to which
best-in-class technologies are deployed.

Strengthening
•
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero •
Economy

•

Workforce
and
Community
Engagement
(Submitted as
a separate

of relevant industry experience of the top-tier executives
responsible for the success of the project.
Describe any corporate health indicators, including legal claims or
liabilities, planned debt restructuring, planned corporate actions,
and other factors that could negatively affect the likelihood of
project completion.

Existing Capacity: Describe and provide the annual output for all
of the facility’s products prior to the retrofit project. In the
Concept Paper Data Sheet, submit the relevant annual
production information.
Innovation and U.S. Competitiveness: Describe how the retrofit
project can pave the way for decarbonizing heavy industry by
advancing the commercial viability and uptake of replicable
decarbonization approaches in major industrial applications,
including innovative solutions.
Supporting U.S. Supply Chains: Describe whether the
equipment used to facilitate the GHG emissions reductions at
your facility is/are produced domestically or the percentage of
domestically-sourced materials used in the production of said
equipment.

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:
•

Job Creation and Workforce Continuity:

-43PDF
document)

•

•

•

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 the ability to complete the project in the
shortest time and with adequate workforce.
Describe current and planned efforts to ensure
availability of the workforce needed to successfully
complete the project and place it in service in a timely
manner, including through training programs that serve
workers currently underrepresented in the sector.
Describe any activities to strengthen support of the
community such as through benefit-sharing
agreements, consideration of environmental impact,
and use of local resources.

Energy Community Transition:
•

•

Briefly characterize the jobs (both direct and indirect)
your project will create (e.g., mechanics and
construction workers), including (a) during completion
of the project and (b) after the project is placed in
service, and any indicators of job quality.
Describe partnerships with apprenticeship readiness
programs, or community-based workforce training and
support organizations serving displaced industrial
workers, including in the coal, other energy, and
automotive sectors, and others facing systematic
barriers to employment to facilitate participation in the
project’s construction and operations.

Describe the extent to which the project will support
energy communities, including through transition
opportunities for workers in the coal, other energy, and
automotive sectors, and through the use of existing
infrastructure in energy transition 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.

Determine whether the location or community qualifies as a
disadvantaged community according to the Climate and Economic
Justice Screening Tool (CEJST).

-44b) 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 NetZero 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:
o 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

-45-

•

•

•

communities (if applicable) attained by locals or individuals previously
employed by the local or regional coal industry.
o 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.
o 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:
o 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.
o 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:
o The extent to which the application includes specific and highquality actions to support energy communities, including transition
opportunities for workers in the coal, other energy, and automotive
sectors.
o The extent to which a project will utilize existing resources or infrastructure
that previously supported the local or regional coal industry.
Local Environmental Impacts:
o 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.
o The extent to which the application identifies specific, measurable
benefits for disadvantaged communities, including energy communities.

ii. Section 48C(e) Applications for Greenhouse Gas Emission Reduction Projects
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

-46for Greenhouse Gas Emission Reduction Projects
Section
Project
Overview

Information Requested
Provide an overview of the proposed project. At a minimum, include:
•

Company Overview: Describe your company and existing
industrial or manufacturing capabilities.

•

Project Scope:
o Describe the eligible industrial or manufacturing facility to
be re-equipped, including size, location, and other relevant
information. Include a detailed description of the
equipment and processes employed at the proposed
facility. Applicants are encouraged to submit diagrams,
schematics, and/or images (e.g., a detailed process flow
diagram) as appendix materials.
o Indicate the proposed changes supported by the project,
including a list of the anticipated eligible property that will
make up the qualified investment of the qualifying
advanced energy project: low- or zero-carbon process
heating systems; carbon capture, transport, utilization, or
storage systems; energy efficiency and reduction in waste;
or other industrial technology to be installed to reduce the
facility’s GHG emissions by at least 20%.
o Indicate whether the retrofit project will achieve the
required 20% reduction in direct (Scope 1) emissions,
indirect fuel- and energy-related (Scope 2) emissions,
subunit emissions, or some combination thereof.
o Describe any anticipated changes to production capacity
or output as a result of the retrofit.
o Describe any significant changes to the project scope that
have occurred since the concept paper stage.

•

Commercial
Viability

Emissions: Describe your baseline emissions compared to peers
in your industry, and the anticipated emissions reductions to be
achieved through the measures associated with the proposed
project. The latter should be provided in both absolute and
percentage terms, relative to your facility’s baseline emissions.

Project Plan:
•

Project Management and Timeline:
o Provide a project schedule through operation and
achieving full production capacity, which demonstrates
how certification requirements will be met within two (2)
years of receiving an allocation decision from the IRS, and
how the project will be placed in service within two (2)

-47-

•

•

years of such certification. Documentation supporting the
project schedule should be submitted as separate
appendix materials.
o Describe plans to ensure an adequate supply of essential
inputs needed for successful operation of the project.
o For the following contracts and agreements, summarize
key terms and conditions in the narrative and submit
copies as appendix materials. A Professional Engineer
must inspect and certify the project documents for
feasibility and may be an employee of the applicant.
 Operations and Maintenance Agreement.
 Shareholders Agreement.
 Engineering, Procurement and Construction
Agreement, including firm price, liquidated damages,
holdbacks, and performance guarantees, for example.
Siting and Permitting: Explain the rationale for selection of the
project site and provide documentation supporting the applicant’s
conclusion that the proposed site can fully meet all
environmental, water supply, transmission interconnection, and
other necessary requirements. Include a complete list of all
federal, state, and local permits, including environmental
authorizations (if applicable) or reviews necessary to commence
construction of the project. Additional documentation that
supports key claims may be provided as appendix materials, such
as regulatory approvals and signed agreements, letters of intent,
or term sheets for supply and product transportation.
Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management,
including legal, financial, engineering, procurement, and
construction risks. Include a discussion of natural disasters (e.g.,
earthquakes), climate impacts, and extreme weather patterns
(e.g., tornadoes, hurricanes, heat and freezing temperatures,
drought, wildfire, and floods) that may impact the
resilience/sustainability of the project.

Business Plan: Provide the following financial information for the
proposed project, and market information for the facility’s product.
•

Financial Information:
o Describe the financial viability of the project and provide
supporting metrics such as payback period, net present
value (NPV), or return on investment and return on
assets.
o Estimate the project‘s qualified investment (as determined
under § 48C) if the project is certified to receive a credit.
The applicant may use any reasonable methodology and

-48-

•

assumptions in estimating this amount.
o Describe the amount of equity that will be invested in the
project, including the sources of such equity and their
strengths. Provide any existing equity funding
commitments or expressions of interest from equity
funding sources for the project as separate appendix
materials.
o Describe the amount of total debt obligations that will be
incurred and the funding sources of all such debt. Include
any existing debt funding commitments or expressions of
interest from debt funding sources for the project as
separate appendix materials.
o Describe any local, state, or other federal incentives or
funds that are being pursued or have been awarded for the
proposed project, such as grants, loan guarantees, or tax
credits. Also include a description of any instances where
any federal agencies or non-federal governmental entities
have entered into an arrangement as a customer or
offtaker of the project’s products or services, or other
federal contracts, including acquisitions, leases, and other
arrangements, that may indirectly support the applicant’s
proposed project.
o Calculate the levelized cost of measured reduction in GHG
emissions (based on costs of the full supply chain) that will
be enabled by the project. Instructions for calculating
levelized cost metrics are provided in Section V. Explain
the methodology and assumptions used in the § 48C(e)
application narrative.
Market Information:
o Describe the markets your products will serve, including
the existing market size, dollar volume, and growth
potential. Where applicable, include consideration of
federal, state, or local subsidies or procurement
requirements that could influence demand for a lowercarbon product. If the product can be sold in multiple
market segments, describe each one.
o Discuss the current and anticipated competitiveness of
your market, including competing products and
competitors.
o Provide the estimated price of your facility’s product after
re-equipping and how it compares to similar technologies
or materials in the same market segment, including
conventional and lower-carbon products. This should be
expressed in the same units as annual production (e.g.,
$/watt, $/kilowatt-hour, and $/ton) per the instructions in
the 48C Application Data Sheet. Applicants should include

-49the absolute difference and percentage change from a
reasonable domestic industry average.
o Discuss your sales forecast, including details of any offtake
agreements and including the objectives set forward in the
federal Buy Clean Initiative for low-carbon materials.
Identify confirmed or potential customers who will
purchase, lease, or otherwise use the facility’s product.
Offtake agreements, environmental product declarations,
low-carbon materials certifications, and other documents
provided as evidence may be included as appendix
materials.
o Based on the above information, summarize your product’s
projected market share for the next five years including
trends and projections for demand and price, growth
potential (short-term and long-term), and strategies to
expand your market share (e.g., ways to circumvent
market barriers).
Management Plan: Provide the following information for the
company and key management team members:
•
•

•

•

•

Describe the ownership structure of the company, including all
beneficiaries.
List key management and senior personnel for the project,
including the names, positions or titles, qualifications, and
relevant experience. Resumes maybe be included as combined
appendix materials, preferably in an Adobe PDF document
labeled Resumes.pdf.
Describe the unique capabilities and expertise of the applicant
and any major project partners, including debt or equity sponsors,
contractors/vendors (if known), and any other counterparty that
the applicant believes will enable the project to be successful, as
well as the prior experience of the applicant and any major project
partners in similar undertakings to the proposed project.
Summarize any pending or threatened (in writing) action, suit,
proceeding, or investigation, including any action or proceeding
by or before any governmental authority, that relates to the
senior/key personnel, and the status of any appeals.
Describe any corporate health indicators, including legal claims or
liabilities, planned debt restructuring, planned corporate actions,
and other factors that could negatively affect the likelihood of
project completion. Provide a copy of audited financial
statements for the applicant and other projected funding sources
for the most recently ended three (3) fiscal years, and the
unaudited quarterly interim financial statements for the current
fiscal year, as separate appendix materials. If all three years of

-50audited statements are not available, provide all available
statements and any additional information or appendices that
provide similar evidence of corporate health.
Greenhouse
Gas
Emissions
Impacts

•

Emissions Impacts: Quantify the direct (Scope 1) and indirect,
upstream fuel- or energy-related (Scope 2) GHG emissions of the
facility immediately before and after the retrofit project, both in the
application narrative and the 48C Application Data Sheet.
Consider how projects may affect other emissions at the facility or
in fuel or energy use over the lifetime of the projects (e.g.,
electrification projects may reduce Scope 1 emissions but
increase Scope 2 emissions). Express post-retrofit emissions
reductions in both absolute and relative (% reduction) terms,
where the latter must be at least 20%. Emissions should be
calculated and submitted in the 48C Application Data Sheet using
the methodology described in Section V, and, where possible,
inputs should be justified with publicly available data (e.g.,
GHGRP reporting), engineering studies, or other evidence.
Explain any significant differences between direct emissions from
the facility and a reasonable domestic industry average.

•

Process Improvements: Describe the portions of the industrial
or manufacturing process that will be re-equipped by the project,
the nature of the improvements, and how the improvements drive
emissions reductions. Wherever possible, the applicant should
substantiate these assessments with analysis or engineering
studies, which should be described in the narrative and may be
submitted as appendix materials.

•

Best-In-Class Technologies: Describe the equipment used to
facilitate the GHG emissions reductions, and the extent to which
best-in-class technologies are deployed. Where multiple
emissions-reducing technologies are deployed, describe each.

Strengthening
•
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero
Economy

Output of Your Facility: Describe the products currently
produced at the facility and average annual output in appropriate
units (e.g., tons of steel). Explain whether the retrofit will alter the
capacity or output of the facility, including whether the retrofit will
shift output from one product to another. Describe the market
these products serve, including whether they align with federal,
state, or local Made in America requirements, such as Buy
America programs or domestic content-based tax credits.
Applicants should provide engineering studies or other analysis to
substantiate the impacts of the retrofit on facility output capacity
as separate appendix materials.

-51•

•

•

Workforce
and
Community
Engagement
(Submitted as
a separate
PDF
document)

Supporting Domestic Clean Energy Markets: Describe the
extent to which the equipment used to facilitate the GHG
emissions reductions at your facility is produced domestically.
For instance, a project utilizing carbon capture equipment should
explain whether they are sourcing from domestic CCUS
companies or manufacturers.
Supporting Domestic Low-Carbon Industry: Describe how
your project will help strengthen resilience of critical domestic
supply chains that facilitate progress towards a net-zero
economy, including by spurring or fulfilling the growing demand
for low-carbon construction materials, such as those covered in
the Buy Clean Initiative.
Innovation: Describe the extent to which the retrofit project
employs innovative solutions that can enhance U.S. leadership
and industrial competitiveness. This should include the use of
advanced industrial or manufacturing approaches.

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.
•

•

•

Characterize and estimate the number of jobs your project will
create (e.g., mechanics and construction workers), including
both direct and indirect jobs both during completion of the
project (the credit period) and during operation of the facility
after it is placed in service and any indicators of job quality.
Describe partnerships with apprenticeship readiness
programs, or community-based workforce training and support
organizations serving displaced industrial workers, including in
the coal, other energy, and automotive sectors, and others
facing systematic barriers to employment to facilitate
participation in the project’s construction and operations.
Summarize the applicant’s plan to attract, train, and retain a
skilled and well-qualified workforce both during completion of
the project (the credit period) and during operation of the
facility after it is placed in service. A collective bargaining
agreement, labor-management partnership, or other similar
agreement would provide evidence of such a plan.
Alternatively, applicants may describe:

-52-

•

o Wages, benefits, and other worker supports to be
provided as benchmarking against prevailing wages for
construction and local median wages for other
occupations;
o Commitments to invest in workforce education and
training, including measures to reduce attrition,
increase productivity from a committed and engaged
workforce, and support the development of a resilient,
skilled, and stable workforce for the project; and
o Efforts to engage employees in the design and
execution of workplace safety and health plans.
Describe employees’ ability to organize, bargain collectively,
and participate, through labor organizations of their choosing,
in decisions that affect them. This contributes 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. In the description, explain whether
workers can form and join unions of their choosing, and how
they will have the opportunity to organize with the purposes of
exercising collective voice in the workplace.

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.
•
•
•

•

Provide a comprehensive list of stakeholders that the project
plans to engage from local governments, Tribal governments,
labor unions, and community-based organizations.
Describe current and planned efforts to engage with listed
stakeholders, including as it relates to the ability to complete
the project in the shortest time and with adequate workforce.
Describe current and planned efforts to ensure availability of
the workforce needed to successfully complete the project and
place it in service in a timely manner, including through
training programs that serve workers currently
underrepresented in the sector.
Describe any activities to strengthen support of the community
such as through benefit-sharing agreements, consideration of
environmental impact, and use of local resources.
Discussions should reference Workforce and Community
Engagement Agreements, or any plans to develop such
agreements, from representative organizations reflecting

-53substantive engagement and feedback on applicant’s
approach to community and labor engagement. Examples of
such agreements are Good Neighbor Agreements/Community
Benefits Agreements, Collective Bargaining Agreements,
Project Labor Agreements or Community Workforce
Agreements. Actual agreements must be provided in the
submission package as appendix files.
Energy Community Transition: Describe the extent to which the
project will support energy communities.
Describe plans to utilize existing local and regional resources
that previously supported the local or regional coal, other
energy, or automotive industries, including through transition
opportunities for workers in the coal, other energy, and
automotive sectors into clean energy industries.
• If applicable, include discussion on plans to repurpose existing
infrastructure/assets that have been abandoned due to the
closing of a coal mine or coal plant.
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.
•

•

•
•

•

Discuss any anticipated negative and cumulative
environmental impacts of the project, including impacts on
local air, water, and/or land quality. Describe any efforts to
mitigate local pollution and waste.
Determine whether the location or community qualifies as a
disadvantaged community according to the Climate and
Economic Justice Screening Tool (CEJST).
Within the context of cumulative environmental impacts,
applicants should use the U.S. Environmental Protection
Agency’s Environmental Justice Screening and Mapping
(EJSCREEN) tool (https://www.epa.gov/ejscreen) to
quantitatively discuss existing environmental impacts in the
project area.
If anticipated project benefits will flow to an applicable
disadvantaged community, identify applicable benefits that are
quantifiable, measurable, and trackable, such as:
o (1) A decrease in energy burden;
o (2) A decrease in environmental exposure and
burdens;
o (3) An increase in access to low-cost capital;
o (4) An increase in high-quality job creation, the clean
energy job pipeline, and job training for individuals;
o (5) Increases in clean energy enterprise creation and
contracting (e.g., through investment in underserved

-54-

•

and underrepresented businesses);
o (6) Increases in energy democracy, including
community ownership;
o (7) Increased parity in clean energy technology access
and adoption; and
o (8) An increase in energy resilience.
In addition, applicants should also discuss how the project will
maximize all of the benefits listed above. Describe how and
when anticipated benefits are expected to flow to the
disadvantaged community. For example, will the benefits be
provided directly within the disadvantaged communities
identified, or are the benefits expected to flow in another way?
Further, will the benefits flow during project development or
after project completion, and how will applicant track benefits
delivered?

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
o 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
o 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:
o 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.
o 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.
o The degree to which the application justifies the proposed project’s economic
viability, sustainability, and potential growth.
o 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.
o The levelized cost of measured reduction in GHG emissions.

-55-

•

o 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 NetZero Economy
• The extent to which the proposed project enhances U.S. leadership in lowemissions 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.

-56industrial 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:
o 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.
o The quality and manner in which the proposed project will create and/or retain
high- quality, good-paying jobs (both direct and indirect) with employersponsored benefits for all classifications and phases of work.
o The extent to which the applicant engaged key stakeholders to develop
partnerships to better serve local and diverse workforce through training and
support.
o 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.
o 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:
o 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.
o 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.
o 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.
o 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

-57-

•

•

communities and other affected stakeholders.
o 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.
o Extent to which a project will generate economic prosperity in the local
community.
Energy Community Transition:
o 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.
o 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:
o 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.
o 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.

C. Critical Material Projects
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).
•
•
•

-58i. Concept Papers for Critical Material Projects
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
Project
Overview

Commercial
Viability

Information Requested
Provide an overview of the proposed project. At a minimum, include:
•

Company Overview: Describe your company, including prior
experience processing, refining, or recycling critical materials.

•

Project Summary: Describe the eligible facility, including size,
location, and other relevant information. Indicate what the
investment will accomplish, including the specified critical
materials; whether the project will establish, re-equip, or expand a
facility; and whether the facility will process, refine, or recycle the
relevant critical material. If the project involves more than one
critical material, indicate the project’s primary critical material,
and any additional critical materials the project will process,
refine, or recycle. Summarize the equipment and processes
employed in the proposed facility; and for projects that re-equip or
expand facilities, summarize what will be added or changed in the
facility.

Project Plan:
•

•

•

Project Timeline: Provide planned dates to begin construction
and operation of the project, and how many months the project
will take to commence production and achieve full production
capacity once certified.
Siting and Permitting: Explain the rationale for selection of the
project site, including motivating factors such as suppliers,
offtakers, and co-located industries. Indicate the current status of
any required siting and permitting.
Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management, such
as legal, financial, engineering, procurement, construction,
physical climate, and environmental risks.

Business Plan:
•

Financial Information: Describe sources of financing for the
proposed project, including the amount and strength of funding
sources that will provide the equity to be invested in the project,
the amount of total debt obligations that will be incurred and the

-59-

•

•

funding sources of all such debt, and the dollar amount of
incentives or funds pursued or awarded from local and state
governments, as well as other federal incentives pursued or
awarded.
Market Information: Describe the current size and growth
potential of the markets your produced critical materials will
serve, as well as your anticipated market share and target
consumers.
Cost Information: Provide the estimated costs of your facility’s
products and how they compare to other domestic critical
material producers, including new and recycled materials.

Management Plan:
•

•

Strengthening
•
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero
Economy
•

•

Describe the key management team members who will design,
construct, permit, and operate the facility. Include a description
of relevant industry experience of the top-tier executives
responsible for the success of the project.
Describe any corporate health indicators, including legal claims or
liabilities, planned debt restructuring, planned corporate actions,
and other factors that could negatively affect the likelihood of
project completion.
Output of Your Facility: Indicate the critical materials and
associated quantities that will be produced by your facility.
Describe the proposed facility’s products and projected annual
output for each critical material. In the case of retrofitting, reequipping, or expanding an existing facility, indicate how the
project will alter the facility’s annual output. In the Concept Paper
Data Sheet, submit the relevant annual production information for
each critical material produced in the facility.
Inputs to Your Facility: Describe key inputs needed for your
processing, refining, or recycling process, such as source
materials (e.g., raw ore, brines, mine tailings, end-of-life products,
or waste streams). Describe any known sources for your inputs
and indicate domestic sources. Describe any current or
anticipated supply chain vulnerabilities.
Supply Chain Resilience: Describe how your facility’s products
will help build resilience of domestic supply chains that are critical
for energy products that facilitate progress towards a net-zero
economy, from raw materials to end-of-life. For instance, critical
materials producers intending to serve the battery market should
indicate the extent to which their project supports the electric
vehicle or stationary energy storage supply chains, as opposed to
consumer electronics. Describe whether these products align
with U.S. federal, state, or local domestic content requirements,

-60such as those in the § 30D tax credit.

Greenhouse
Gas
Emissions
Impacts

Workforce
and
Community
Engagement
(Submitted as
a separate
PDF
document)

•

End-Use Applications: Indicate whether the facility’s products
will be used in multiple specified advanced energy technologies
(e.g., wind, solar, and electric grid) or multiple sectors (e.g.,
transportation, industry, and electricity).

•

End Product Impacts: Describe the end-use application of
facility’s products and how their use contributes to GHG
emissions reduction or avoidance by advancing the adoption of
clean energy or other low-carbon products and technologies,
such as the advanced energy property described in
48C(c)(1)(A)(i).

•

Direct Facility Emissions: Qualitatively describe the anticipated
sources of GHG emissions in the processing, refining, or
recycling process (e.g., fuel use, process emissions).

•

Facility Performance: Provide any details about the production
process (e.g., efficiency and lifetime) that indicate its potential to
result in lower emissions than leading competitors or incumbents.

•

Mitigation Efforts: Describe any planned efforts to mitigate
GHG emissions of the proposed facility, including the use of
best-in-class or innovative processing, refining, or recycling
approaches and/or low-carbon fuels, processes, or materials.

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:
•

Job Creation and Workforce Continuity:
•

•

•

Briefly characterize the jobs (both direct and indirect)
your project will create (e.g., mechanics and
construction workers), including (a) during completion
of the project and (b) after the project is placed in
service, and any indicators of job quality.
Describe partnerships with apprenticeship readiness
programs, or community-based workforce training and
support organizations serving displaced industrial
workers, including in the coal, other energy, and
automotive sectors, and others facing systematic
barriers to employment to facilitate participation in the
project’s construction and operations.

Ensuring Timely Project Completion Through Workforce
and Community Engagement:

-61•

•

•

•

Energy Community Transition:
•

•

Describe current and planned efforts to engage with
community and labor stakeholders, including as it
relates to the ability to complete the project in the
shortest time and with adequate workforce.
Describe current and planned efforts to ensure
availability of the workforce needed to successfully
complete the project and place it in service in a timely
manner, including through considerations of training
programs that serve workers currently
underrepresented in the sector.
Describe any activities to strengthen support of the
community such as through benefit-sharing
agreements, consideration of environmental impact,
and use of local resources.
Describe the extent to which the project will support
energy communities, including through transition
opportunities for workers in the coal, other energy, and
automotive sectors, and through the use of existing
infrastructure in energy transition 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.

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:
o Market size and growth potential for each produced critical material;
o Market share and price competitiveness of each produced critical material;
and

-62-

•

o 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 NetZero 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:
o 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.
o 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.
o 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

-63-

•

•

Engagement:
o 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.
o 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:
o The extent to which the application includes specific and highquality actions to support energy communities, including transition
opportunities for workers in the coal, other energy, and automotive
sectors.
o The extent to which a project will utilize existing resources or infrastructure
that previously supported the local or regional coal industry.
Local Environmental Impacts:
o 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.
o The extent to which the application identifies specific, measurable
benefits for disadvantaged communities, including energy communities.

ii. Section 48C(e) Applications for Critical Material Projects
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
Project
Overview

Information Requested
Provide an overview of the proposed project. At a minimum, include:
•

Company Overview: Describe your company, including prior
experience processing, refining, or recycling critical materials.

•

Project Summary:
o Describe the proposed manufacturing or recycling facility,
including size, location, and other relevant information.
o Indicate what the project will accomplish, including:
 Whether the project will establish, re-equip, or

-64expand a facility.
The specified critical materials, and whether the
facility will process, refine, or recycle the specified
materials. If the project involves more than one
critical material, indicate the project’s primary critical
material, and any additional critical materials the
project will process, refine, or recycle.
 Describe the facility’s products, including the
produced critical material’s purity percentage and
the clean energy supply chains they will support.
 Describe the associated inputs (e.g., raw ore, mine
tailings, end-of-life products, waste streams, or
other source materials).
o Describe in detail the equipment and processes employed
at the proposed facility to manufacture or recycle critical
materials.
 If the proposed project re-equips or expands an
existing facility, describe clearly what the proposed
project will add or change in the existing facility.
 To clearly illustrate the proposed facility or
proposed changes to an existing facility, applicants
are encouraged to submit diagrams and/or images
(e.g., a detailed process flow diagram) as appendix
materials.
 Provide a list of the anticipated eligible property that
will make up the qualified investment of the
qualifying advanced energy project.
o Describe any significant changes to the project that have
occurred since the concept paper stage.


Commercial
Viability

Project Plan:
•

Project Management and Timeline:
o Provide a project schedule through operation and
achieving full production capacity, which demonstrates
how certification requirements will be met within two (2)
years of receiving an allocation decision from the IRS, and
how the project will be placed in service within two (2)
years of such certification. Documentation supporting the
project schedule should be submitted as separate
appendix materials.
o Describe plans to ensure an adequate supply of essential
inputs needed for successful operation of the project.
o For the following contracts and agreements, summarize

-65-

•

•

key terms and conditions in the narrative and submit
copies as appendix materials. A Professional Engineer
must inspect and certify the project documents for
feasibility and may be an employee of the applicant.
 Operations and Maintenance Agreement
 Shareholders Agreement
 Engineering, Procurement and Construction
Agreement, including firm price, liquidated damages,
holdbacks, and performance guarantees, for example.
Siting and Permitting: Explain the rationale for selection of the
project site and provide documentation supporting the applicant’s
conclusion that the proposed site can fully meet all
environmental, water supply, transmission interconnection, and
other necessary requirements. Include a complete list of all
federal, state, and local permits, including environmental
authorizations (if applicable) or reviews necessary to commence
construction of the project. Additional documentation that
supports key claims may be provided as appendix materials,
such as regulatory approvals and signed agreements, letters of
intent, or term sheets for supply and product transportation.
Risk Management Plan: Identify project risks or challenges and
any relevant strategies for risk mitigation and management,
including legal, financial, engineering, procurement, construction
risks. Include a discussion of natural disasters (e.g.,
earthquakes), climate impacts and extreme weather patterns
(e.g., tornadoes, hurricanes, heat and freezing temperatures,
drought, wildfire, and floods) that may impact the
resilience/sustainability of the project.

Business Plan: Provide the following financial information for the
proposed project, and market and cost information for the facility’s
products.
•

Financial Information:
o Submit a cash flow model detailing investments in and
cash flows anticipated over the facility’s expected lifetime,
including a description of the methodology and all
assumptions used.
o Describe the payback period, net present value (NPV),
adjusted present value (APV), and break-even analysis for
the project and other financial metrics including but not
limited to return on investment and return on assets.
o Estimate the project’s qualified investment (as determined
under § 48C) if the project is certified to receive a credit.

-66-

•

The applicant may use any reasonable methodology and
assumptions in estimating this amount.
o Describe the amount of equity that will be invested in the
project, including the sources of such equity and their
strengths. Provide any existing equity funding
commitments or expressions of interest from equity
funding sources for the project as separate appendix
materials.
o Describe the amount of total debt obligations that will be
incurred and the funding sources of all such debt. Include
any existing debt funding commitments or expressions of
interest from debt funding sources for the project as
separate appendix materials.
o Describe any local, state, or other federal incentives or
funds that are being pursued or have been awarded for the
proposed project, such as grants, loan guarantees, or tax
credits. Also include a description of any instances where
any federal agencies or non-federal governmental entities
have entered into an arrangement as a customer or
offtaker of the project’s products or services, or other
federal contracts, including acquisitions, leases, and other
arrangements, that may indirectly support the applicant’s
proposed project.
Market Information:
o Describe the markets your products will serve, including
the existing market size, dollar volume, and growth
potential. If the product can be sold in multiple market
segments, describe each one.
o Discuss the current and anticipated competitiveness of
your market, including competing products and
competitors.
o Discuss your sales forecast, including details of any
offtake agreements you may have to support your project.
Identify confirmed or potential customers who will
purchase, lease, or otherwise use the facility’s product.
Offtake agreements and other documents provided as
evidence may be included as appendix materials.
o Based on the above information, summarize your
products’ projected market share for the next five years
including trends and projections for demand and price,
growth potential (short-term and long-term), and strategies
to expand your market share (e.g., ways to circumvent
market barriers).

-67•

Cost Information:
o Provide the estimated cost of your facility’s product and
how it compares to similar technologies or materials in the
same market segment, including new and recycled
products. This should be expressed in the same units as
annual production (e.g., $/watt, $/kilowatt-hour, and $/ton)
per the instructions in the 48C Application Data Sheet.
Applicants should include the absolute difference and
percentage change from a reasonable domestic industry
average.
o Calculate the levelized cost of generated critical materials.
Instructions for calculating levelized cost metrics are
provided in Section V. Explain the methodology and
assumptions used in the § 48C(e) application narrative.

Management Plan: Provide the following information for the
company and key management team members:
•
•

•

•

•

Describe the ownership structure of the company, including all
beneficiaries.
List key management and senior personnel for the project,
including the names, positions or titles, qualifications, and
relevant experience. Resumes maybe be included as
combined appendix materials, preferably in an Adobe PDF
document labeled Resumes.pdf.
Describe the unique capabilities and expertise of the applicant
and any major project partners, including debt or equity
sponsors, contractors/vendors (if known), and any other
counterparty that the applicant believes will enable the project
to be successful, as well as the prior experience of the
applicant and any major project partners in similar
undertakings to the proposed project.
Summarize any pending or threatened (in writing) action, suit,
proceeding, or investigation, including any action or
proceeding by or before any governmental authority, that
relates to the senior/key personnel, and the status of any
appeals.
Describe any corporate health indicators, including legal
claims or liabilities, planned debt restructuring, planned
corporate actions, and other factors that could negatively
affect the likelihood of project completion. Provide a copy of
audited financial statements for the applicant and other
projected funding sources for the most recently ended three
(3) fiscal years, and the unaudited quarterly interim financial

-68statements for the current fiscal year, as separate appendix
materials. If all three years of audited statements are not
available, provide all available statements and any additional
information or appendices that provide similar evidence of
corporate health.
Greenhouse
Gas
Emissions
Impacts

Greenhouse Gas Emissions Impacts of the Facility’s Products:
•

End Product Impacts: Describe the end-use application of
facility’s products and how their use contributes to GHG
emissions reduction or avoidance by advancing the adoption of
clean energy or other low-carbon products and technologies,
such as the advanced energy property described in
48C(c)(1)(A)(i). Include internal or external analysis to
substantiate indirect emissions benefits.

Greenhouse Gas Emissions from the Facility: At a minimum,
include:
•

•

•
•

Strengthening
•
U.S. Supply
Chains and
Domestic
Manufacturing
for a Net-Zero
Economy

Direct Emissions: Qualitatively and quantitatively characterize the
anticipated sources of GHG emissions in the processing, refining,
or recycling process (e.g., fuel use, process emissions).
Emissions should be provided in the 48C Application Data Sheet
using the methodology described in Section V, and input
assumptions should be justified with publicly available data and
engineering studies. Explain any significant differences between
direct emissions from the facility and industry averages.
Facility Performance: Provide any details about the processing,
refining, or recycling process (e.g., efficiency and lifetime) that
indicate its potential to result in lower emissions than leading
competitors or incumbents. Wherever possible, the applicant
should substantiate assessments of process improvements with
analysis or engineering studies, which should be described in the
narrative and may be submitted as separate appendix materials.
Mitigation Efforts: Describe any planned efforts to mitigate GHG
emissions of the proposed facility.
Company Commitments and Track Record: Describe any
company commitments or experience reducing GHG emissions
of critical material processing, refining, or recycling facilities.
Output of Your Facility: Describe the proposed facility’s critical
material products and projected annual production for each. In
the case of retrofitting, re-equipping, or expanding an existing
facility, indicate how the project will alter the facility’s annual
output. In the 48C Application Data Sheet, submit the relevant
annual production information for each critical material produced
in the proposed facility and then justify each in the § 48C(e)

-69Application narrative.
•

Inputs to Your Facility: Describe key inputs needed for your
processing, refining, or recycling process, such as source
materials (e.g., raw ore, brines, mine tailings, end-of-life products,
or waste streams). Describe any known sources for your inputs
and indicate domestic sources. Describe any current or
anticipated supply chain vulnerabilities.

•

Supply Chain Resilience: Describe how your proposed facility’s
products will help build resilience of domestic supply chains that
are critical for energy products that facilitate progress towards a
net-zero economy, from raw materials to end-of-life. For
instance, critical materials producers intending to serve the
battery market should indicate the extent to which their project
supports the electric vehicle or stationary energy storage supply
chains, as opposed to consumer electronics. Describe whether
these products align with U.S. federal, state, or local domestic
content requirements, such as those in the § 30D tax credit.
Reference any offtake or sales arrangements provided in the
Commercial Viability Criterion section to justify the end-use
applications and, where possible, include these in the appendix.
End-Use Applications: Indicate whether the facility’s products
will be used in multiple clean energy products (e.g., wind, solar,
and electric grid) or multiple sectors (e.g., transportation, industry,
and electricity) that facilitate progress towards 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.
•

•

Characterize and estimate the number of jobs your project will
create (e.g., mechanics and construction workers), including
both direct and indirect jobs both during completion of the
project (the credit period) and during operation of the facility
after it is placed in service and any indicators of job quality.
Describe partnerships with apprenticeship readiness
programs, or community-based workforce training and support
organizations serving displaced industrial workers, including in
the coal, other energy, and automotive sectors, and others

-70-

•

•

facing systematic barriers to employment to facilitate
participation in the project’s construction and operations.
Summarize the applicant’s plan to attract, train, and retain a
skilled and well-qualified workforce both during completion of
the project (the credit period) and during operation of the
facility after it is placed in service. A collective bargaining
agreement, labor-management partnership, or other similar
agreement would provide evidence of such a plan.
Alternatively, applicants may describe:
o Wages, benefits, and other worker supports to be
provided as benchmarking against prevailing wages for
construction and local median wages for other
occupations;
o Commitments to invest in workforce education and
training, including measures to reduce attrition,
increase productivity from a committed and engaged
workforce, and support the development of a resilient,
skilled, and stable workforce for the project; and
o Efforts to engage employees in the design and
execution of workplace safety and health plans.
Describe employees’ ability to organize, bargain collectively,
and participate, through labor organizations of their choosing,
in decisions that affect them. This contributes 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. In the description, explain whether
workers can form and join unions of their choosing, and how
they will have the opportunity to organize with the purposes of
exercising collective voice in the workplace.

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.
•
•
•

Provide a comprehensive list of stakeholders that the project
plans to engage from local governments, Tribal governments,
labor unions, and community-based organizations.
Describe current and planned efforts to engage with listed
stakeholders, including as it relates to the ability to complete
the project in the shortest time and with adequate workforce.
Describe current and planned efforts to ensure availability of
the workforce needed to successfully complete the project
and place it in service in a timely manner, including through

-71-

•

training programs that serve workers currently
underrepresented in the sector.
Describe any activities to strengthen support of the community
such as through benefit-sharing agreements, consideration of
environmental impact, and use of local resources.
Discussions should reference Workforce and Community
Engagement Agreements, or any plans to develop such
agreements, from representative organizations reflecting
substantive engagement and feedback on applicant’s
approach to community and labor engagement. Examples of
such agreements are Good Neighbor Agreements/Community
Benefits Agreements, Collective Bargaining Agreements,
Project Labor Agreements or Community Workforce
Agreements. Actual agreements must be provided in the
submission package as appendix files.

Energy Community Transition: Describe the extent to which the
project will support energy communities.
•

•

Describe plans to utilize existing local and regional resources
that previously supported the local or regional coal, other
energy, or automotive industries, including through transition
opportunities for workers in the coal, other energy, and
automotive sectors into clean energy industries.
If applicable, include discussion on plans to repurpose
existing infrastructure/assets that have been abandoned due
to the closing of a coal mine or coal plant.

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.
•

•
•

•

Discuss any anticipated negative and cumulative
environmental impacts of the project, including impacts on
local air, water, and/or land quality. Describe any efforts to
mitigate local pollution and waste.
Determine whether the location or community qualifies as a
disadvantaged community according to the Climate and
Economic Justice Screening Tool (CEJST).
Within the context of cumulative environmental impacts,
applicants should use the U.S. Environmental Protection
Agency’s Environmental Justice Screening and Mapping
(EJSCREEN) tool (https://www.epa.gov/ejscreen) to
quantitatively discuss existing environmental impacts in the
project area.
If anticipated project benefits will flow to an applicable
disadvantaged community, identify applicable benefits that are

-72-

•

quantifiable, measurable, and trackable, such as:
o (1) A decrease in energy burden;
o (2) A decrease in environmental exposure and
burdens;
o (3) An increase in access to low-cost capital;
o (4) An increase in high-quality job creation, the clean
energy job pipeline, and job training for individuals;
o (5) Increases in clean energy enterprise creation and
contracting (e.g., through investment in underserved
and underrepresented businesses);
o (6) Increases in energy democracy, including
community ownership;
o (7) Increased parity in clean energy technology access
and adoption; and
o (8) An increase in energy resilience.
In addition, applicants should also discuss how the project will
maximize all of the benefits listed above. Describe how and
when anticipated benefits are expected to flow to the
disadvantaged community. For example, will the benefits be
provided directly within the disadvantaged communities
identified, or are the benefits expected to flow in another way?
Further, will the benefits flow during project development or
after project completion, and how will applicant track benefits
delivered?

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
o Readiness to proceed with the proposed project as evidenced by firmness of
site selection and progress towards securing required permits, contracts,
reviews, and agreements.
o 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:
o The potential for commercial deployment, based on estimates of market
share, market growth potential, and price competitiveness of the product
o The source and certainty of funding for the equity that will be invested in the

-73-

•

project, including private financing, DOE funding, state and local incentives,
and other sources
o 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.
o The degree to which the application justifies the proposed project’s economic
viability, sustainability, and potential growth.
o 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.
o 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, lowemissions 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 energyrelated (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 NetZero Economy
• The extent to which the project would increase availability of materials critical to
clean energy products through expanded domestic production capacity or recycling.

-74•

•
•

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:
o 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.
o The quality and manner in which the proposed project will create and/or retain
high- quality, good-paying jobs (both direct and indirect) with employersponsored benefits for all classifications and phases of work.
o The extent to which the applicant engaged key stakeholders to develop
partnerships to better serve local and diverse workforce through training and
support.
o 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.
o 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:
o 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.

-75-

•

•

o 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.
o 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.
o 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.
o 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.
o Extent to which a project will generate economic prosperity in the local
community.
Energy Community Transition:
o 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.
o 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:
o 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.
o 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.

IV. DOE Recommendation Process
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

-76meets 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.
A. Program Policy Factors
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

-77and water) burdens.
B. DOE Recommendations
i. Concept Paper Recommendations
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.
ii. Section 48C(e) Application Recommendations
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.
V. Additional Instructions on the Data Sheet Submission
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.
A. Production Capacity Metrics
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,

-78MWh, 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)

Manufacturing
contribution
(Clean Energy
Manufacturing and
Recycling Projects
only)

Real-world annual
performance
(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.
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.
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.

-79Deployed 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.

B. Jobs Metrics
Direct construction
jobs

Direct operations
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.
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).

C. Emissions Metrics
Estimated facility
This entry should reflect the most recent assessment of annual
emissions for existing emissions from the existing manufacturing, recycling, or industrial
facility. Submissions should be provided in total metric tons CO 2e
sites
(not normalized to production output) for the most recent year.
For facilities with non-CO 2 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).
•

To estimate emissions from a manufacturing facility,
applicants are expected to enter direct (Scope 1) and

-80-

•

•

Estimated future
facility emissions for
new, expanded, or
re-equipped facilities

indirect fuel- and energy-related (Scope 2) greenhouse gas
emissions information in the appropriate tabs in the Data
Sheet, which are based on the EPA Greenhouse Gas
Reporting Protocol and EPA’s Simplified GHG Emissions
Calculator
(https://www.epa.gov/climateleadership/simplified-ghgemissions-calculator).
o Scope 1 emissions include emissions from fuel
combustion and chemical processes.
o Scope 2 emissions will be calculated on the basis of
fuel and electricity consumption. DOE may adjust
emissions factors over time to reflect anticipated
changes in electricity and fuel characteristics
beyond the facility’s control (e.g., grid
decarbonization).
Applicants that wish to qualify on the basis of a 20%
emissions reduction in a particular unit of a facility may
also choose to submit current emissions associated with
that unit but must still also provide facility-wide metrics.
In addition to the Data Sheet, large industrial facilities with
existing GHGRP reports are expected to also submit their
GHG emissions figures from the most recent calendar
year, expressed in metric tons of CO2 equivalent, as
available in the FLIGHT tool
(https://ghgdata.epa.gov/ghgp/).

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.

-81Emissions reduction 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
(Greenhouse Gas
reduction must be greater than 20% in Scope 1, Scope 2, or
Reduction Projects
subunit emissions for a project to be eligible. However,
only)
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)

Process changes
(Greenhouse Gas
Reduction 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.
Select whether the retrofit involved energy efficiency,
electrification, LCFFES, material efficiency or substitution, CCUS,
others, or multiple approaches.

D. Technological or Cost Advantage
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

-82might 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.
E. Levelized Cost
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

-83-

•
•

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 utilityscale) 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

-84-

•

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).

VI. Section 48C(e) Application Appendix Files
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 frontend 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.

-85VII. Questions/Comments and Informational Webinar
A. Informational Webinar
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.
B. Questions and Comments
Any questions or comments regarding the non-tax aspects of this notice can be
submitted to the Department of Energy at [email protected]. DOE may post
questions and answers related to this notice on the eXCHANGE portal at https://48Cexchange.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
[email protected]. 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.

APPENDIX C
Section 48C(e) Energy Communities Census Tracts