48C Appendix Files Checklist

48C Appendix Checklists

This non-exhaustive checklist is meant to support applicants in organizing their 48C appendix submissions and is not a required part of the application process. Note, not all deliverables listed below are required. Please refer to Appendix B of IRS Notice 2023-44 for a complete list of application content requirements.

Clean Energy Manufacturing and Recycling

Section		Submitted (Y/N)?
Project overview
	Process diagrams, schematics, and/ or images
	Letter of significant change in plan only needed if there is a significant change in plan from the concept paper submission
Project plan
	Documentation to support project schedule
	Operations and maintenance agreement or letters of intent
	EPC agreement
	Site plan with evidence that applicant owns or controls a site
	Information supporting site selection
	Lists of all federal, state, and local permits, including environmental authorizations or reviews, necessary to commence construction, including the status of each
Business Plan
	Cash flow model The model should quantify the projected financial parameters including operating costs, operating revenues, financing cash flows, EBITDA, tax credits/liabilities, and ROI over the project lifespan. The model should also include a list of key economic/financial assumptions as a separate tab. See data sheet for further instructions.
	Equity commitments or expressions of interest
	Debt commitments or expressions of interest
	Sales forecast
	Offtake or sales agreements
	Equipment sources (if available)
Management Expertise & Track Record (Referred to as “Management Plan” in IRS Notice 2023-44)
	Resumes of key personnel
	Audited company financial statements for the most recently ended three (3) fiscal years (if available)
	Unaudited quarterly interim financial statements for the current fiscal year
	Shareholders agreement (listed under “Project plan” in IRS Notice 2023-44)
Greenhouse gas emissions impacts
	Product specifications to verify GHG emissions claims
	Product warranty to substantiate product performance claims
	Analysis or engineering studies to substantiate assessments of process improvements at the facility
Workforce and community engagement
	Collective bargaining agreement, labor-management agreement, or similar agreement
	Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements

GHG Emission Reduction

Please refer to Appendix B of IRS Notice 2023-44 for a complete list of application content requirements.

Section		Submitted (Y/N)?
Project overview
	Process diagrams, schematics, and/ or images
	Letter of significant change in plan only needed if there is a significant change in plan from the concept paper submission
Project plan
	Documentation to support project schedule
	Operations and maintenance agreement or letters of intent
	EPC agreement
	Site plan with evidence that applicant owns or controls a site
	Information supporting site selection
	Lists of all federal, state, and local permits, including environmental authorizations or reviews, necessary to commence construction, including the status of each
Business Plan
	Cash flow model The model should quantify the projected financial parameters including operating costs, operating revenues, financing cash flows, EBITDA, tax credits/liabilities, and ROI over the project lifespan. The model should also include a list of key economic/financial assumptions as a separate tab. See data sheet for further instructions.
	Equity commitments or expressions of interest
	Debt commitments or expressions of interest
	Sales forecast
	Offtake, sales agreements, environmental product declarations, low-and/or carbon materials certifications
	Equipment sources (if available)
Management Expertise & Track Record (Referred to as “Management Plan” in IRS Notice 2023-44)
	Resumes of key personnel
	Audited company financial statements for the most recently ended three (3) fiscal years (if available)
	Unaudited quarterly interim financial statements for the current fiscal year
	Shareholders agreement (listed under “Project plan” in IRS Notice 2023-44)
Greenhouse gas emissions impacts
	Analysis or engineering studies to substantiate assessments of process improvements at the facility
Workforce and community engagement
	Collective bargaining agreement, labor-management agreement, or similar agreement
	Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements

Critical Materials and Recycling

Please refer to Appendix B of IRS Notice 2023-44 for a complete list of application content requirements.

Section		Submitted (Y/N)?
Project overview
	Process diagrams, schematics, and/ or images
	Letter of significant change in plan only needed if there is a significant change in plan from the concept paper submission
Project plan
	Documentation to support project schedule
	Operations and maintenance agreement or letters of intent
	Shareholders agreement
	EPC agreement
	Site plan with evidence that applicant owns or controls a site
	Information supporting site selection
	Lists of all federal, state, and local permits, including environmental authorizations or reviews, necessary to commence construction, including the status of each
Business Plan
	Cash flow model The model should quantify the projected financial parameters including operating costs, operating revenues, financing cash flows, EBITDA, tax credits/liabilities, and ROI over the project lifespan. The model should also include a list of key economic/financial assumptions as a separate tab. See data sheet for further instructions.
	Equity commitments or expressions of interest
	Debt commitments or expressions of interest
	Sales forecast
	Offtake or sales agreements
	Equipment sources (if available)
Management Expertise & Track Record (Referred to as “Management Plan” in IRS Notice 2023-44)
	Resumes of key personnel
	Audited company financial statements for the most recently ended three (3) fiscal years (if available)
	Unaudited quarterly interim financial statements for the current fiscal year
	Shareholders agreement (listed under “Project plan” in IRS Notice 2023-44)
Greenhouse gas emissions impacts
	Internal or external analysis to substantiate indirect emissions benefits of the end product
	Analysis or engineering studies to substantiate assessments of process improvements at the facility
Workforce and community engagement
	Collective bargaining agreement, labor-management agreement, or similar agreement
	Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements