2025.08.20_PRA_TechNeutral Supporting Statement - Final Clean

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Greenhouse Gas Emissions Value Analysis (45Y and 48E)

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[DRAFT] Supporting Statement for Greenhouse Gas Emissions Value Analysis

  1. Part A: Justification

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Emissions Value Request Process

OMB No. [X]

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DRAFT April 2025

U.S. Department of Energy

Washington, DC 20585





Introduction

Provide a brief introduction of the Information Collection Request. Include the purpose of this collection, note the publication of the 60-Day Federal Register Notice, and provide the list of forms within this collection.

As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress created tax credits for clean electricity production and investment (Internal Revenue Code sections 45Y and 48E, respectively). Whether any facility is a “qualified facility” for purposes of the credits, depends, in part, on the greenhouse gas emissions rate being not greater than zero. In the case of electricity produced through combustion or gasification, the greenhouse gas emissions rate for such facility is equal to the net rate of greenhouse gases emitted into the atmosphere by such facility (taking into account lifecycle greenhouse gas emissions, as described in section 211(o)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H))) in the production of electricity. The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued a notice of proposed rulemaking (NPRM) on June 3, 2024 (89 FR 47792) and a final rule (Final Rule) on January 15, 2025 (90 FR 4006) that provide rules for determining greenhouse gas emissions rates resulting from the production of electricity; petitioning for emissions rates; and determining eligibility for these credits in various circumstances under sections 45Y and 48E. Taxpayers that intend to claim the tax credits must determine the emissions rate of their electricity production process under a table published annually by the Secretary of the Treasury that sets the greenhouse gas emissions rates for types or categories of facilities, or by petitioning the Secretary of the Treasury for a provisional emissions rate (PER). 26 C.F.R. §§ 1.45Y-5(g) and (h), 1.48E-5(g) and (h). Electricity producers whose greenhouse gas emissions rate cannot be determined under the annual table or under any model or models designated by the Secretary of the Treasury for determining an emissions value, may apply to the Department of Energy (DOE) for an emissions value. 26 C.F.R. §§ 1.45Y-5(h)(5) and 1.48E-5(h)(5). Electricity producers may use this emissions value to file a petition with the Secretary of the Treasury for a PER. 26 C.F.R. §§ 1.45Y-5(h)(3) and 1.48E-5(h)(3).

This information collection relates to the request to obtain an emissions value letter from the DOE for facilities not included in the annual table published by Treasury. DOE will collect the information through an online submission portal. DOE published a 60-day Federal Register Notice (FRN) on the emissions value request process. This information collection is separate from IRS’s collection that taxpayers will use to file a petition with the Treasury Secretary for a PER determination, which has the following OMB Control Numbers: 1545-0074 for individual/sole proprietors, 1545-0123 for business entities, 1545-0047 for tax-exempt organizations, and 1545-0092 for trust and estate filers.

A.1. Legal Justification

Explain the circumstances that make the collection of information necessary. Identify any legal or administrative requirements that necessitate the collection. Attach a copy of the appropriate section of each statute and regulation mandating or authorizing the information collection.

The Treasury and the IRS issued an NPRM on June 3, 2024 and a Final Rule on January 15, 2025 describing how to claim the credits under sections 45Y and 48E. The NPRM sought comment on the process by which a taxpayer would claim the section 45Y or 48E credit and DOE’s role in this process. The final regulations provide that a taxpayer may not file a petition for a PER if the type or category of their facility is described in the annual table published by the Secretary of the Treasury. 26 C.F.R. §§ 1.45Y-5(g) and 1.48E-5(g). Additionally, the Secretary of the Treasury may designate one or more models for an applicant to determine an emissions value for combustion and gasification facilities that are not described in the annual table. 26 C.F.R. §§ 1.45Y-5 (g) and 1.48E-5(g). A taxpayer may not request an emissions value from DOE for a facility for which an emissions value can be determined by using the most recent version of the model or models that have been designated by the Secretary of the Treasury for such use. 26 C.F.R. §§ 1.45Y-5(h)(5) and 1.48E-5(h)(5). Further, a PER petition must contain an emissions value and, if applicable, the associated letter from the DOE. 26 C.F.R. §§ 1.45Y-5(h)(3) and 1.48E-5(h)(3).

Applicants will provide information discussed in section A.2 to the DOE to obtain an emissions value from the DOE in accordance with 26 C.F.R. §§1.45Y-5(h)(5) and 1.48E-5(h)(5), which applicants may then use to file a petition for a PER as described in §§1.45Y-5(h)(3) and 1.48E-5(h)(3). The emissions value analysis will be facilitated by DOE and performed by one or more of the National Laboratories in consultation with other experts as appropriate.

A.2. Needs and Uses of Data

Indicate how, by whom, and for what purpose the information is to be used. Except for a new collection, indicate the actual use the agency has made of the information received from the current collection

This information is being requested, collected, and analyzed to provide applicants with an emissions value that an electricity producer may use to petition for a PER and claim the section 45Y or 48E tax credits. Specifically, the DOE will use the information requested from applicants to facilitate the evaluation of the greenhouse gas emissions rate,1 as defined in sections 45Y and 48E, of the relevant electricity production facility.

The DOE intends to collect the information via submission of a template form, the Emissions Value Request Form (Form), through the Box file sharing system. The Form will display an OMB Control Number and expiration date, as well as a PRA Burden Disclosure Statement and a Privacy Act Statement. The information collected through this Form will include contact information for the respondent as well as technical aspects of the facility that influence greenhouse gas emissions, including but not limited to the facility’s feedstock consumption, energy consumption, onsite generation of greenhouse gases, and rates of carbon capture and storage. Further, applicants may choose to submit any additional information they believe would be helpful to the DOE in determining the greenhouse gas emissions value of their facility.

Additionally, the Final Rule provides that applicants may only request an emissions value after having completed a FEED study or similar indicator of project readiness, as determined by the DOE, such as project specification and cost estimation sufficient to inform a final investment decision for the facility. The DOE will require applicants to submit specific sections of the FEED study or other similar indication of project maturity as determined by DOE, as part of the respondent’s emissions value request, to support the emissions analysis performed by one or more of the National Laboratories in consultation with other experts as appropriate.

While the information collected is intended to be used primarily by the DOE and the National Laboratories, the DOE may share any resulting emissions analysis with the respondent and may also share the information with Treasury.

The process for submitting an emissions value request application is as follows: 1) The applicant will go to the DOE website for the emissions value request process, which will provide links to the Form and instructions. 2) The applicant will review the instructions, complete the Form, and gather the specified sections of the FEED study or equivalent. 3) The instructions will direct the applicant to email the DOE stating their intention to submit an application. 4) The DOE will email the applicant a link to a secure folder on Box where the applicant will be directed to upload their documents. 5) The applicant will be required to have or set up a Box account. 6) The Applicant will submit the Form, FEED study sections or equivalent, and optional information in Box.

The DOE will share applications received through this process with one or more National Laboratories as needed so that they can perform the emissions analysis. They may also rely on the information contained in the applications when updating the model or models designated by the Secretary of the Treasury and when providing analyses to support updating the annual table.

A.3. Use of Technology

Describe whether, and to what extent, the collection of information involves the use of automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., permitting electronic submission of responses.

The DOE will collect this information via files submitted through the submission of a FEED study or equivalent and form submitted through Box, an online secure file sharing platform that will be available to external stakeholders at no cost and can be accessed via the Box website. This mechanism was chosen for efficiency, and because the DOE has many years of experience using online platforms to collect information from the public in a user-friendly manner. One hundred percent of the information will be collected electronically.

A.4. Efforts to Identify Duplication

Describe efforts to identify duplication.

In the case of any facility for which an emissions rate has not been established by the Secretary, 26 U.S.C. § 45Y(b)(2)(C)(ii) provides that a taxpayer which owns such facility may file a petition with the Secretary for determination of the emissions rate with respect to such facility.2 As discussed above, the DOE will facilitate the emissions analyses conducted by one of more of the National Laboratories in support of this process, in cases where the type or category of facility is not included in the model or models designated by the Secretary of Treasury. Given that the statute and the related emissions value analyses to be facilitated by the DOE are new, this information has not previously been collected for this use.

A.5. Provisions for Reducing Burden on Small Businesses

If the collection of information impacts small businesses or other small entities, describe any methods used to minimize burden.

This information collection is not expected to significantly burden small businesses, although some small businesses may be impacted by the information collection. The majority of applicants likely to provide information through this process are those that are producing or planning to produce electricity at commercial scales. For such applicants, the information being requested will be readily available, regardless of the size of the business.

A.6. Consequences of Less-Frequent Reporting

Describe the consequence to Federal program or policy activities if the collection is not conducted or is conducted less frequently, as well as any technical or legal obstacles to reducing burden.

Collection of this information is necessary for applicants to receive an emissions value. This information is collected only once from each applicant with respect to each facility for which the applicant seeks to claim the tax credit. Thus, failure to collect this information would mean that applicants that would seek to claim the tax credits for types or categories of facilities not listed in the annual table or for which an emissions value could be determined using a model or models designated by the Secretary of the Treasury would be unable to do so.

A.7. Compliance with 5 CFR 1320.5

Explain any special circumstances that require the collection to be conducted in a manner inconsistent with OMB guidelines:

(a) requiring respondents to report information to the agency more often than quarterly;

(b) requiring respondents to prepare a written response to a collection of information in fewer than 30 days after receipt of it;

(c) requiring respondents to submit more than an original and two copies of any document;

(d) requiring respondents to retain records, other than health, medical government contract, grant-in-aid, or tax records, for more than three years;

(e) in connection with a statistical survey, that is not designed to product valid and reliable results that can be generalized to the universe of study;

(f) requiring the use of statistical data classification that has not been reviewed and approved by OMB;

(g) that includes a pledge of confidentially that is not supported by authority established in stature of regulation, that is not supported by disclosure and data security policies that are consistent with the pledge, or which unnecessarily impedes sharing of data with other agencies for compatible confidential use; or

(h) requiring respondents to submit proprietary trade secrets, or other confidential information unless the agency can demonstrate that it has instituted procedures to protect the information’s confidentiality to the extent permitted by law.

(a) The DOE does not anticipate applicants will report information more frequently than once, though an applicant with multiple electricity production facilities may need to submit separate responses for separate facilities for which the applicant seeks the credits. Additionally, the DOE may seek clarification from applicants on the information provided. Such requests for clarification may occur more often than quarterly but are not likely to exceed three iterations per submission.

(b) In limited cases, applicants may be required to prepare a written response to this information collection in fewer than 30 days of receipt of the collection notice. This circumstance would primarily arise if an applicant needed to obtain an emissions value for a facility operated in the 2025 tax year, prior to submitting a PER petition to the IRS before the deadline to complete tax filings.

(h) Applicants will be required to provide sufficient information to enable the DOE to facilitate the National Laboratories’ evaluation of the greenhouse gas emissions associated with the respondent’s electricity production process. Applicants with electricity production processes that are unique may need to submit information that is proprietary. The DOE will follow its regulatory processes for the Freedom of Information Act (10 CFR 1004) and the Privacy Act (10 CFR 1008), along with applicable Departmental directives, to ensure the protection of sensitive and confidential information from unauthorized disclosure.

A.8. Summary of Consultations Outside of the Agency

If applicable, provide a copy and identify the date and page number of publication in the Federal Register of the agency’s notice, required by 5CFR 320.8(d), soliciting comments on the information collection prior to submission to OMB. Summarize public comments received in response to that notice and describe actions taken in response to the comments. Specifically address comments received on cost and hour burden. Describe efforts to consult with persons outside DOE to obtain their views on the availability of data, frequency of collection, the clarity of instructions and recordkeeping, disclosure, or reporting format (if any), and on the data elements to be recorded, disclosed, or report.

The 60-day Federal Register notice required under 5 C.F.R. 1320.8(d), which requests comments, was published in the Federal Register at Vol. 90 at page 2677, January 13, 2025. The comment period closed on March 14, 2025. No comments were received. No efforts were made to receive comments from persons outside of DOE separate from the 60-day Federal Register Notice.

A.9. Payments or Gifts to Respondents

Explain any decision to provide any payment or gift to respondents, other than remuneration of contractors or grantees.

No gifts or payments are being provided to applicants.

A.10. Provisions for Protection of Information

Describe any assurance of confidentiality provided to respondents and the basis for the assurance in statute, regulation, or agency policy.

The DOE takes very seriously the confidentiality of all applicants and will treat information submitted by applicants, as well as the identity of applicants, as confidential to the fullest extent possible under Federal law. For the DOE to protect confidential information, the applicant must also treat the information as confidential and properly mark it as described below. The DOE will not be able to protect information the applicant has released publicly or that is in the public domain. For additional information on the DOE’s Freedom of Information Act regulations, see 10 CFR 1004.

Applicants should only include business sensitive information (e.g., commercial or financial information that is privileged or confidential), trade secrets, proprietary, or otherwise confidential information in their application that is necessary to convey an understanding of the proposed project or to comply with a requirement for the DOE’s emissions analysis. Applicants are advised not to include any critically sensitive proprietary detail.

If an application includes trade secrets or information that is commercial or financial, or information that is confidential or privileged, it is furnished to the Government in confidence with the understanding that the information shall be used or disclosed only for evaluation of the application. Such information will be withheld from public disclosure to the extent permitted by law, including the Freedom of Information Act. Without assuming liability for inadvertent disclosure, the DOE will seek to limit disclosure of such information to its employees and contractors. This restriction does not limit the Government’s right to use the information it has obtained from another source.

Pursuant to 10 CFR 1004.11, any person submitting information that they believe to be confidential and exempt by law from public disclosure should submit via email two well-marked copies: one copy of the document marked “confidential” including all the information believed to be confidential, and one copy of the document marked “non-confidential” with the information believed to be confidential deleted. The DOE will make its own determination about the confidential status of the information and treat it according to its determination.

Additionally, the DOE has included the Privacy Act Statement in the request, which references SORN DOE-82, Grant and Contract Records for Research Projects, Science Education, and Related Activities.

A.11. Justification for Sensitive Questions

Provide additional justification for any questions of a sensitive nature, such as sexual behavior and attitudes, religious beliefs, and other matters that are commonly considered private. This justification should include the reasons why DOE considers the questions necessary, the specific uses to be made of the information, the explanation to be given to persons from whom the information is requested, and any steps to be taken to obtain their consent.

Sensitive information is not being collected.

A.12A. Estimate of Respondent Burden Hours

Provide estimates of the hour burden of the collection of information. The statement should indicate the number of respondents, frequency of response, annual hour burden, and an explanation of how the burden was estimated. Unless directed to do so, DOE should not conduct special surveys to obtain information on which to base hour burden estimates. Consultation with a sample fewer than 10 potential respondents is desirable.

The estimated number of applicants and responses is 20/year. The DOE is requiring that applicants who request an emissions value through the Emissions Value Request Process submit a FEED study or other similar indication of project maturity as determined by DOE, as part of their application. The DOE understands that it is customary business practice to complete a FEED study prior to large-scale deployments. Given that FEED studies or similar are likely already completed by applicants, the DOE did not account for the time needed to complete the FEED study or similar in its burden or cost estimates. The information requested will require approximately 40 hours for completion, to include time for reviewing the instructions, completing the response, and submitting the information to the agency. The DOE does not expect it to take a significant amount of time because most of the information requested in the Form is readily available from the FEED study. The total burden hours requested is 800 hours/year.

While the DOE believes that most applicants will have completed a FEED study as part of the ordinary course of business, it would take months to years for an applicant to complete a FEED study.

Table A1. Estimated Respondent Hour Burden


Form Number/Title (and/or other Collection Instrument name)

Type of Respondents

Number of Respondents

Annual Number of Responses

Burden Hours Per Response

Annual Burden Hours

Annual Reporting Frequency

Emissions Value Request Form

Companies

20

20

40 

800

1

 

 

 

0

 

0

 

TOTAL

 

20

20

 

800

 



A.12B. Estimate of Annual Cost to Respondent for Burden Hours

Provide estimates of annualized cost to respondents for the hour burdens for collections of information, identifying and using appropriate wage rate categories. The cost of contracting out or paying outside parties for information collection activities should not be included here. Instead, this cost should be included under ‘Annual Cost to Federal Government’.


The cost per applicant is estimated at $3,868.40 (40 hours per response x $96.71=$3868.40). This is based on a fully-loaded hourly wage rate of $96.71/hour ($69.08 per hour base rate plus a 1.4 multiplier), using the ‘Management, professional, and related occupations’ line item on the BLS Private industry workers table (https://www.bls.gov/news.release/ecec.t04.htm). Assuming 20 applications per year, the total cost across all applications would be $77,368.


Table A2. Estimated Respondent Cost Burden


Type of Respondents

Total Annual Burden Hours

Hourly Wage Rate

Total Respondent Costs


 Companies

800

 $96.71

$77,368


 

 

 



TOTAL


 

$77,368.00




A.13. Other Estimated Annual Cost to Respondents

Provide an estimate for the total annual cost burden to respondents or recordkeepers resulting from the collection of information.

No other capital or maintenance costs will be incurred by applicants as DOE is providing an online portal for applicants to apply and transmit documentation

As discussed above, the DOE believes that most applicants will have completed a FEED study or equivalent as part of the ordinary course of business and did not factor it into its cost analysis, it would cost those applicants that had not completed a FEED study tens of thousands of dollars.

A.14. Annual Cost to the Federal Government

Provide estimates of annualized cost to the Federal government.

The cost to the federal government to obtain this information will be approximately $6.2m/yr, which will cover review and generation of emissions values as well as any necessary licenses that will be needed for the secure file sharing system being used.

The DOE or its contractors will additionally review the information provided by applicants to generate estimates of greenhouse gas emissions values. The process to review information and generate corresponding emissions values is expected to cost an average of approximately $6.2 million/year in fiscal years 2025 and 2026. This cost reflects the fully burdened cost of the necessary full-time subject matter expert (SME) contractors and DOE personnel who will implement the emission value request (EVR) review process.

The split of this roughly $6.2m/year is as follows:

  1. Using an average of $1.57M/yr (i.e., $1.55M in FY25, $1.59M in FY26), DOE will use 3 FTE positions (e.g., Program Manager, Technology Managers, Fellows, and contractors) to manage the EVR process over the time the relevant tax credit is available. DOE’s efforts will involve designing, establishing, and maintaining the EVR and also providing technical review.

  2. Contractor SME support of the EVR review process will cost an average of $4.6M/yr ($3.0 M in FY25 and $6.3M FY26) in the first two years during which the review process is available. Key contractor SME will lead the life cycle assessment (LCA) analyses ($2.7M in FY25, $5.4M in FY26) and other subcontractor SME will provide key analytical support for particular LCA topics. The increase in expected contractor costs, from FY25 to FY26, is anticipated as the EVR review process opens and the demand by stakeholders for EVRs increases in the process’s first full year of activity. Contractor support is expected to begin with roughly 5 FTE and reach a peak level of 11 FTE once the EVR process is fully established. The contractors will conduct necessary analyses and evaluations and will facilitate technical review. Seven lifecycle analyses are anticipated in FY25 and twelve in FY26.

  3. Licenses that will be needed for the secure file sharing system being used will cost approximately $2,000/year.

A.15. Reasons for Changes in Burden

Explain the reasons for any program changes or adjustments reported in Items 13 (or 14) of OMB Form 83-I.

This is a new collection and as such this is not applicable.

A.16. Collection, Tabulation, and Publication Plans

For collections whose results will be published, outline the plans for tabulation and publication.

Information collected through this process will not be published. However, analyses performed on the information collected may be leveraged to inform subsequent emissions value requests, build out addition pathways in the model or models designated by the Secretary of the Treasury, or whether and if so how to update the annual table.

A.17. OMB Number and Expiration Date

If seeking approval to not display the expiration date for OMB approval of the information collection, explain the reasons why display would be inappropriate.

The DOE will display the OMB Control number and expiration date upon OMB’s approval of the information collection.

A.18. Certification Statement

Explain each exception to the certification statement identified in Item 19 of OMB Form 83-I.

The DOE is not requesting any exceptions to the Certification Statement.



APPENDIX A – DOE WEBSITE NARRATIVE

OMB No. [X]

Approval Expires: XX/XX/XXXX

45Y and 48E Emissions Value Request

As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress created tax credits for clean electricity production and investment (Internal Revenue Code sections 45Y and 48E, respectively). Whether a facility is a qualified facility eligible for the tax credits is determined, in part, by whether the facility’s greenhouse gas emissions rate is not greater than zero. The U.S. Department of the Treasury (Treasury) issued a Notice of Proposed Rulemaking (NPRM) on June 3, 2024 on how to claim the tax credits.3 On January 15, 2025, Treasury issued a final rule (Final Rule). 90 FR 4006.

Electricity producers seeking to claim the tax credits must determine the greenhouse gas emissions rate of their facilities using the annual table published by the Secretary of the Treasury setting forth the greenhouse gas emissions rates for types or categories of facilities, or by petitioning the Secretary of the Treasury for a provisional emissions rate (PER) if their facility is not described in the annual table. The Secretary of the Treasury may designate one or more models for an applicant to determine an emissions value for combustion and gasification facilities that are not described in the annual table. Only if the facility is not described in the annual table and the model or models cannot determine an emissions value for the facility may the applicant request an emissions value from DOE. The 45Y and 48E Emissions Value Request Process described herein is the process for electricity producers to obtain this emissions value from the DOE, which they may then utilize to petition Treasury for a PER. As stated in the NPRM and Final Rule, DOE is providing applicants guidance and procedures for requesting and obtaining an emissions value from DOE.

As Treasury discussed in the NPRM and Final Rule, DOE is declining to review applications that are not responsive.

The Final Rule provides that applicants may only request an emissions value after having completed a front-end engineering and design (FEED) study or similar indication of project maturity as determined by the DOE, such as project specification and cost estimation sufficient to inform a final investment decision. The DOE has not at this time determined that other indicators of project maturity, other than a FEED study, suffice. If DOE later determines that other indicators of project maturity are viable, the DOE will update the procedures described on this website accordingly.

In order to apply to DOE for an emissions value, applicants must follow the Emissions Value Request Application Instructions to submit to the DOE all material requested, including:

  1. Specific sections of the FEED study or equivalent, and

  2. A completed Emissions Value Request Form.

In addition to the required documents, applicants also have the option to include additional information that may be beneficial in completing an analysis of the electricity generation production pathway described in the Form and FEED study or equivalent.

In order to submit this material to the DOE, applicants must first send an email to [email protected] stating their intent to submit an Emissions Value Request Application to the DOE as well as the name of their organization, with the subject line “Intent to Submit Emissions Value Request Application”. The DOE will then send the applicant an email with a link to a secure folder where the applicant must upload the Emissions Value Request Application. If the DOE has any follow-up questions regarding the material submitted, the DOE will contact the email address provided in the Emissions Value Request Form.

Applicants should not include trade secrets or business-sensitive, proprietary, or otherwise confidential information in their application unless such information is necessary to meet the requirements listed above. If an application includes trade secrets or business-sensitive, proprietary, or otherwise confidential information, it is furnished to the federal government in confidence with the understanding that the information shall be used or disclosed by the DOE only for evaluation of the application. Additionally, the information provided to the DOE for the emissions value analysis may inform updates to annual table and the designations of and subsequent updates to a model or models.4 Information disclosed in these updates will be restricted to that which has been gained through other sources or anonymized information gathered through review of applications, and will not include any business-sensitive, proprietary, or otherwise confidential information that can be traced to a particular technology or company.

Such confidential business information, that is properly marked and identified, will be withheld from public disclosure to the extent permitted by law, including the Freedom of Information Act. Without assuming any liability for inadvertent disclosure, the Office of Energy Efficiency and Renewable Energy (EERE) will seek to limit disclosure of such information to its employees and to outside reviewers when necessary for review of the application, to the IRS, or as otherwise authorized by law. This restriction does not limit the federal government’s right to use the information if it is obtained from another source. Information submitted to the DOE will be handled according to 10 CFR 1004.11.

If an applicant chooses to submit trade secrets or business-sensitive, proprietary, or otherwise confidential information, the applicant must provide two copies of the submission (e.g., FEED Study Content, Emissions Value Request Form). The first copy should be marked “non-confidential,” with the information believed to be confidential deleted. The second copy should be marked “confidential.” For any questions related to submitting information to the Emissions Value Request Process, please contact [email protected]. The DOE will only respond to questions regarding the process itself, as is able. Questions about the sections 45Y and 48E tax credits and eligibility for the tax credits should be directed to the IRS. The DOE will not respond to questions about the sections 45Y or 48E tax credits or eligibility for the tax credits.

Privacy Act Notice

As part of the Inflation Reduction Act of 2022 (Public Law 117-169), Congress enacted Internal Revenue Code sections 45Y and 48E, creating production and investment tax credits for clean electricity production, respectively. Whether a facility is a qualified facility eligible for the tax credits is determined, in part, by whether the facility’s greenhouse gas emissions rate is not greater than zero. The U.S. Department of the Treasury (Treasury) issued a Notice of Proposed Rulemaking (NPRM) on June 3, 2024 on how to claim the tax credits.5 On January 15, 2025, Treasury issued a final rule (Final Rule). Electricity producers seeking to claim the tax credits must determine the greenhouse gas emissions rate of their facilities using the annual table published by the Secretary of the Treasury which sets forth the greenhouse gas emissions rates for types or categories of facilities, or by petitioning the Secretary of the Treasury for a provisional emissions rate (PER) if their facility is not described in the annual table. The Secretary of the Treasury may designate one or more models for an applicant to determine an emissions value for combustion and gasification facilities that are not described in the annual table. Only if the facility is not described in the annual table and the model or models cannot determine an emissions value for the type or category of facility may the applicant request an emissions value from DOE. The 45Y and 48E Emissions Value Request Process described herein is the process for electricity producers to obtain this emissions value from the DOE, which they may then utilize to petition Treasury for a PER. The DOE’s authority to collect information from electricity producers requesting an emissions value arises under an existing interagency agreement between the DOE and IRS.

Requests for an emissions value and related information are owned by the DOE. This information may be shared with or disclosed to various parties, including: (1) The DOE’s employees and contractors, including one or more of the National Laboratories, for purposes of determination of an emissions value facilitated by the DOE, as well as for potentially informing updates to the annual table and any model or models designated by the Department of the Treasury; and (2) Treasury and IRS personnel for tax administration. For a full accounting of routine uses and other information pertaining to the DOE’s management of records for this program, see DOE SORN DOE-82, Grant and Contract Records for Research Projects, Science Education, and Related Activities, published at 74 Fed. Reg. 994 (January 9, 2009).

Electricity producers whose facilities are included in the annual table or for which an emissions value can be determined by the model or models designated by the Secretary of the Treasury are not required to request an emissions value from the DOE, but an emissions value is necessary for such producers to claim a section 45Y or 48E tax credits. Failure to provide complete information may delay or prevent review of a request for an emissions value. Providing false or misleading information may subject the provider to penalties.

Paperwork Reduction Act Burden Disclosure Statement

An agency may not conduct or sponsor, and persons are not required to respond to, a collection of information that is subject to the Paperwork Reduction Act unless the collection displays a valid OMB Control Number. The OMB Control Number for this collection of information is [ ].

The time needed to complete and submit a request will vary depending on individual circumstances. The estimated average time is 40 hours, including the time for reviewing instructions, gathering and entering the data needed, and submitting the request.

Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Office of the Chief Information Officer, Enterprise Policy Development & Implementation Office, IM-22, Information Collection Management Program (OMB Control Number [X]), U.S. Department of Energy, 1000 Independence Ave., SW, Washington, DC 20585; and to the Office of Management and Budget (OMB), OIRA, Paperwork Reduction Project (OMB Control Number [X]), Washington, DC 20503.





APPENDIX B – DOE EMISSIONS VALUE REQUEST PROCESS INSTRUCTIONS

U.S. Department of Energy Emissions Value Request Application Submission Instructions

The Emissions Value Request Application (Application) will be used to collect information from electricity producers seeking to obtain an emissions value from the Department of Energy (DOE) before filing a petition for a provisional emissions rate (PER) with the Internal Revenue Service for the purpose of claiming the tax credits for producing clean electricity (Internal Revenue Code sections 45Y and 48E). These instructions describe the information an electricity producer (applicant) must provide to the DOE to obtain an emissions value from the DOE.

Currently, to request an emissions value from the DOE for a given facility which is not described in the annual table, applicants must first complete a front-end engineering and design (FEED) study of the facility or similar.6 Applicants must then email DOE that they would like to submit to the DOE the following documents:

  1. Specific sections of the FEED study or similar, as described below; and

  2. A completed Emissions Value Request Form (Form), as described below; and

In addition to the required documents, applicants also have the option to include additional information that may be beneficial in completing greenhouse gas emissions analysis of the facility described in the Form and FEED study.

  1. The following sections of the FEED study or similar must be submitted in Microsoft Word or Adobe PDF file formatting: Block flow diagrams of all major processes within the electricity production facility

  2. Piping & instrumentation diagrams (P&IDs)

  3. Energy & material mass flows and balances

  4. Process equipment list

  5. Water mass flows and balances

  6. Chemical composition and balances of process inputs and outputs

  7. Steady state greenhouse gas (GHG) emissions data (CO2, CH4, N2O)

  8. Waste stream management summary

  9. Physical and chemical properties of process input and output flows as applicable (e.g., purity, pressure, density, enthalpy, higher and lower heating value, carbon content in mass%, etc.)


Applicants must also use information from the FEED study or similar to complete the Form, which will be available at www.energy.gov/eere/45y-48e-emisions-value-request. This form contains detailed instructions and example values for the information being requested. The form requests applicants provide:

  1. Contact information;

  1. A process block diagram of the electricity production pathway for the electricity generation (referred to as the “facility”);

  2. Input and output flows expected for the facility, including any carbon capture equipment. The type and total annual expected consumption of each fuel, feedstock, and any consumables used by the facility, including the feedstock sources and methods of production. For biomass feedstock(s), the applicant may be required to provide the following additional information depending on the type of biomass:

    1. genus and species of the biomass

    2. moisture content of the feedstock at delivery

    3. carbon content

    4. ash content

    5. lower heating value

    6. point of origin of feedstock for woody feedstocks, state of feedstock upon delivery to facility (e.g., whole, chipped)

    7. anticipated alternative fate

  3. Transportation distances

  4. Source and quantity of electricity expected to be used by the facility;

  5. Total net and gross electricity expected to be generated by the facility annually and the expected production of any co-products, byproducts, or wastes, including heat

  6. Net and gross carbon captured at the facility, if applicable GHGRP number, characteristics of the use or storage of carbon captured.

The applicant may submit any additional documents in support of completing an emissions analysis of the facility’s electricity production pathway. This additional documentation is optional, and the Application will be deemed complete regardless of whether this additional documentation is provided.

To submit this material to the DOE, applicants must first send an email to 4[email protected] stating their intent to submit an Application to DOE as well as the name of their organization with the subject line “Intent to Submit Emissions Value Request Application”. The DOE will then send the applicant an email with a link to a secure folder, where the applicant must upload the Application. If the DOE has any follow-up questions regarding the material submitted, the DOE will contact the email address provided in the Form. Additionally, the DOE may request a site visit, where possible, or similar activities necessary to understand the electricity production facility or the facility’s pathway described in the Application. Applicants are required to respond to follow-up questions or requests for site visits within 30 days of receipt of the request. Failure to respond in a timely manner may result in the DOE denying review of the Application.

After receipt of the Application, the DOE’s employees and contractors will review the Application for responsiveness and completeness. The DOE will decline to review Applications that are incomplete (such as those that are missing the required sections of the FEED study or similar, or those wherein mass or energy balances for input flows are inconsistent with reported output flows) or nonresponsive.

Applicants should not include trade secrets or business-sensitive, proprietary, or otherwise confidential information in their Application unless such information is necessary to meet the requirements listed above. If an Application includes trade secrets or business-sensitive, proprietary, or otherwise confidential information, it is furnished to the federal government in confidence with the understanding that the information shall be used or disclosed by the DOE only for evaluation of the application. Additionally, the information provided to the DOE for the emissions value analysis may inform updates to annual table and the designations of and subsequent updates to a model or models. Information disclosed in these updates will be restricted to that which has been gained through other sources or anonymized information gathered through review of applications, and will not include any business-sensitive, proprietary, or otherwise confidential information that can be traced to a particular technology or company. 

Such confidential business information, that is properly marked and identified, will be withheld from public disclosure to the extent permitted by law, including the Freedom of Information Act. Without assuming any liability for inadvertent disclosure, the DOE will seek to limit disclosure of such information to its employees and to outside reviewers when necessary for review of the Application or as otherwise authorized by law. This restriction does not limit the Federal government’s right to use the information if it is obtained from another source. Information submitted to the DOE will be handled according to 10 CFR 1004.11.

If an Applicant chooses to submit trade secrets or business-sensitive, proprietary, or otherwise confidential information, the Applicant must provide two copies of the submission (e.g., FEED Study Content, Emissions Value Request Form). The first copy should be marked “non-confidential,” with the information believed to be confidential deleted. The second copy should be marked “confidential”.

The DOE intends to periodically publish updated versions of the model or models that may be designated by the Secretary of the Treasury. Consistent with any guidance issued by the IRS or the Treasury Department with respect to sections 45Y and 48E, the DOE will decline to review Applications for emissions values that are pending at the time the electricity production facility described in the Application is included in an updated version of the annual table or model or models.

Responsive and complete applications received by DOE will be reviewed as quickly as possible. Variables that may affect the timeline for application review include: 1) volume of applications received around a given electricity production pathway, 2) complexity/ease of evaluating the electricity production pathway, and 3) commercial readiness of the pathway. The DOE will inform applicants whether or not their application is deemed responsive and complete prior to beginning application review. Upon completion of review, DOE will send applicants written documentation describing emissions values for their pathways and provide an emissions value which may be used in petitioning the IRS for a provisional emissions rate (PER) (as stated in §§ 1.45Y-5(g)(7) and 1-48E-5(g)(7) in the Final Rule for the Sections 45Y and 48E Credits). If the annual table or designated model or models are updated to include an applicant’s pathway before DOE review is completed, DOE will inform the applicant that the table or model has been updated and that the application review therefore will not be completed.



1 The evaluation of lifecycle greenhouse gas emissions corresponds with how the term is defined in 26 U.S.C. 45Y(b)(2) and 26 U.S.C. 48E(b)(3)(B)(ii).

2 26 U.S.C. §48E(b)(3)(B)(ii) provides that rules similar to the rules of 26 U.S.C. § 45Y(b)(2) shall apply for purposes of determining the greenhouse gas emissions rate.

3 89 FR 47792.

4 Model for these purposes refers to an analytical tool used to inform emissions rates. A model could have a variety of functions and take a variety of forms including a partial or general equilibrium economic model, or a spreadsheet calculator.

5 89 FR 47792.

6 If the DOE later determines that other indicators of project maturity (other than a FEED study) are viable, the DOE may revise its requirements accordingly. Additionally, the Secretary of the Treasury may designate a model or models for an applicant to determine an emissions value for combustion and gasification facilities that are not described in the annual table. At such time, the DOE may revise its requirements accordingly.

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