Environmental Justice Bonus ITC: §48(e) and §48E(h)

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§ 48(e): Energy Credits Online (ECO)
Application Wireframes
July 13, 2023

OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

North Star: To provide an efficient, transparent, streamlined, and reportable process for organizations to
access the tax credits to benefit low-income Americans with lower energy costs.​

Contents
 Registration
 Portal Homepage
 Application for
Allocation
 Request for Tax
Credit
 Internal Users
 NREL
 IRS

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ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow

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ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – Landing Page
From an Energy.gov Landing Page, applicants will select a call-to-action button which will redirect them to an ECO
Portal Registration Page. Applicants will then select register and be navigated to DOE ONE ID Authentication hub
where they will select the 48(e) ECO Application tile.

Energy.gov
Landing Page

ECO Registration
Landing Page

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ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – ECO Landing Page
Applicants will be redirected from an Energy.gov website to the Low-Income Communities Bonus Credit Program
landing page where they can view a program overview and Program Capacity Dashboard.

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ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – Login.gov
After selecting the 48(e) ECO Application tile on DOE ONE ID portal, new users will be prompted to register via
Login.gov. Outlined below is a high-level overview of new applicant registration via Login.gov.

DOE

DOE

[email protected]

Back to DOE

*Returning users will log in with
their existing email and password

*User will confirm dual-factor authentication
via selected method(s) (e.g., text/voice)

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ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – Privacy Notice
During registration, applicants will be prompted with a Privacy Act and Paperwork Reduction Act Notice. Applicants
must acknowledge this notice prior to submitting any applications.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – Portal Registration
Once redirected from Login.gov, new users will be redirected to the registration page in the Portal where they will
enter Contact Information, Organization Tax Information, Organization Address, and Organization Type.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

User Registration Workflow – Portal Registration
Once all required fields have been completed new users will select Save to save their contact information and
organization details.

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ECONOMIC IMPACT AND DIVERSITY

Portal Homepage
Newly registered (or returning) applicants will be navigated to the authenticated portal homepage.
Applicants can navigate to the Homepage, Credit
Applications page, Previous Applications, or Help
Resources via the top navigation.

Homepage will include a direct call-to-action to
submit new applications.

General information including links to relevant
internal (portal) or external (IRS or DOE sites)
resources can be provided on the homepage.

Applicants will be able to view high-level capacity
allocation reporting including capacity totals, capacity
applied for, capacity remaining per category.

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ECONOMIC IMPACT AND DIVERSITY

Portal Homepage (Cont’d)
Newly registered (or returning) applicants will be navigated to the authenticated portal homepage.

Pages will include relevant security markings and
reference OMB Control Number: 1545-2308.
The footer will include links to the Energy Credits
Online (ECO) Homepage, Department of Energy,
National Renewable Energy Laboratory, and
Department of Energy Privacy Notice information.

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ECONOMIC IMPACT AND DIVERSITY

Application for Allocation
By selecting the call-to-action or Tax Credits navigation on the homepage, applicants can access 48(e) credit applications.

Applicants will have the ability to choose the
category and application option for which they are
applying. By selecting the application option
hyperlink applicants will launch the application
flow.
Note: the following slides showcase Category
1 application option: Eligible Residential
Behind-the-Meter (BTM). To view conditional
pages for the remainder of Categories 1-4 see
the appendix.

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Application for Allocation
Once applicants select the sub-category they wish to apply for, they will be brought to an overview page that provides
additional details and requirements on the category and/or sub-category.

Applicants can review a summary of the tax credit
category and sub-category prior to beginning the
application process.

Applicants will select Apply to begin their
application.

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1a

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.
Note: The Development Team is investigating
reordering of fields (e.g., moving Country to be near
State).

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1a

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude.

Applicants will select the facility Technology Type (Solar or Wind)
and identify if the facility includes Energy Storage.
Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected and
energy storage identification. For example, if I select Wind and no
energy storage, I will be prompted to complete only Energy
Generating Capacity (kW AC).
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

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1a

Application for Allocation
Applicants will be prompted to attach all required documents.

executed

Applicants will be prompted to attach all required
documents per category requirements outlined in the
NPRM.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

Application for Allocation
Applicants will be prompted to review all information prior to submission.

Applicants will be prompted to review all information
for accuracy prior to application submission.

Applicants can view their application progress/status.

Applicants can make any necessary updates using
the pencil edit feature.

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ECONOMIC IMPACT AND DIVERSITY

1a

Application for Allocation
Applicants will be prompted to review all information prior to submission.

Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: all Attestations are conditional based on
subcategory selected and applicant responses.

Once applicants have attested, they can confirm
submission of their 48(e) application for allocation

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

Request for Tax Credit
When an applicant’s facility is placed in service after it has been award an allocation, applicants will return to their
previously submitted applications to submit their Request for Tax Credit (Placed in Service) application.
Applicants will select Organization Applications to
view previously submitted applications.

Applicants will locate the Application for Allocation
they wish to submit a Request for Tax Credit for upon
the facility being placed in service.

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ECONOMIC IMPACT AND DIVERSITY

Request for Tax Credit
When an applicant’s facility is placed in service after it has been award an allocation, applicants will return to their
previously submitted applications to submit their Request for Tax Credit (Placed in Service) application.

Applicants will select Request for Tax Credit to begin
the placed in service application flow.

Applicants can review previously submitted
information from their initial Application for Allocation
prior to beginning their Request for Tax Credit
application.

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Request for Tax Credit
Once an applicant Apply, they will be prompted to identify if information from their original application has changed.

Applicants will select Yes or No to move forward to
the next step of the application process.

Applicants will select Next to move forward.

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Request for Tax Credit
If they select Yes, applicants will be allowed to enter certain non-material changes on their Request for Tax Credit
application and select Next to move forward.
Applicants are able to make certain non-material
changes to information including Nameplate Capacity
or Energy Storage.
Note: fields are conditional based on the technology
type selected and energy storage identification. For
example, if I select Wind and no energy storage, I will
be prompted to complete only Nameplate Capacity
(kW AC).
Note: Other changes are not allowable within the
application, and applicant will be directed to reach out
to the help desk for further guidance on eligibility. If an
applicant selects No on prior screen they will move
directly to documentation.

Applicants will select Next to upload required
documentation.

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ECONOMIC IMPACT AND DIVERSITY

Request for Tax Credit
Applicants will be prompted to enter their Placed in Service Date and upload all required placed in service documentation
outlined in the NPRM.

Applicants will be prompted to enter their
Placed in Service Date.

Applicants will be prompted to attach all required
documentation for the placed in service phase as
outlined in the NPRM.

Applicants will select Next to move forward and
review their application prior to submission.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

Request for Tax Credit
Applicants will be prompted to review all information prior to submission.

Applicants will be prompted to review all information
for accuracy prior to application submission.

Applicants can view their application progress/status.

Applicants can make any necessary updates using
the pencil edit feature.

Applicants will select Submit and be prompted to
agree to required Attestations.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

Request for Tax Credit
Applicants will be prompted to review all information prior to submission.

Applicants will be required to Attest to all required
Attestations prior to submission.

Once applicants have attested, they can confirm
submission of their 48(e) request for tax credit.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

Appendix
Conditional Questions, Documentation, and Attestations for:
Categories 1b – 1d
Categories 2a – 2b
Categories 3a – 3b
Categories 4a – 4b
OFFICE OF

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ECONOMIC IMPACT AND DIVERSITY

1b

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1b

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude.
Applicants will select the facility Technology Type (Solar or Wind)
and identify if the facility includes Energy Storage.

Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected and
energy storage identification. For example, if I select Wind and no
energy storage, I will be prompted to complete only Nameplate
Capacity (kW AC)
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1b

Application for Allocation
Applicants will be prompted to attach all required documents.

executed

Applicants will be prompted to attach all required
documents per category requirements outlined in the
NPRM.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1b

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: all Attestations are conditional based on
subcategory selected and applicant responses.
Once applicants have attested, they can confirm
submission of their 48(e) application for allocation

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1c

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1c

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude.
Applicants will select the facility Technology Type (Solar or Wind)
and identify if the facility includes Energy Storage.

Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected and
energy storage identification. For example, if I select Wind and no
energy storage, I will be prompted to complete only Nameplate
Capacity (kW AC)
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1c

Application for Allocation
Applicants will be prompted to attach all required documents.

executed

Applicants will be prompted to attach all required
documents per category requirements outlined in the
NPRM.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Once required documents have been attached,
applicants will select Next to review their application
prior to submission.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1c

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: all Attestations are conditional based on
subcategory selected and applicant responses.
Once applicants have attested, they can confirm
submission of their 48(e) application for allocation

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1d

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.

Applicants will enter all Facility Identification Details
including optional Project Name and Facility Street
Address.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1d

Application for Allocation

Applicants will be prompted to enter all Facility Information and Details including address, latitude/longitude, technology
type, facility size, cost, etc.
Applicants will enter the facility Latitude and Longitude.
Applicants will select the facility Technology Type (Solar or Wind)
and identify if the facility includes Energy Storage.

Applicants will enter the energy generating capacity of the facility.
Note: fields are conditional based on the technology type selected and
energy storage identification. For example, if I select Wind and no
energy storage, I will be prompted to complete only Nameplate
Capacity (kW AC)
Applicants will be prompted to enter Facility Usage details including
Customer Type, Ownership Model, Point of Interconnection, and
Additional Selection Criteria.
Note: Facility Usage is conditional for each subcategory based on
requirements outlined in guidance. Questions and response options
will differ across each subcategory.
Once all required fields have been completed, applicants will select
Next to move on to required documentation.

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OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1d

Application for Allocation
Applicants will be prompted to attach all required documents.

executed

Applicants will be prompted to attach all required
documents per category requirements outlined in the
NPRM.
Note: Documentation requirements are conditional
based on subcategory chosen by the applicant.

Once required documents have been attached, applicants will
select Next to review their application prior to submission.

37

OFFICE OF

ECONOMIC IMPACT AND DIVERSITY

1d

Application for Allocation
Applicants will be prompted to review all information prior to submission.
Applicants will select Submit and be prompted to
agree to required Attestations.

Applicants will be required to Attest to all required
Attestations prior to submission.
Note: all Attestations are conditional based on
subcategory selected and applicant responses.
Once applicants have attested, they can confirm
submission of their 48(e) application for allocation

38

OFFICE OF

ECONOMIC IMPACT AND DIVERSITY