Renewable Energy Tax Credit:
Section 48C Advanced Energy Manufacturing Tax Credit (MTC)
Legislation
H.R. 5041, Security in Energy
and Manufacturing (SEAM) Act of 2010
(Introduced April 15, 2010)
Press Release: Hare Introduces Jobs Bill to Spur Manufacturing in Clean Energy Industry (April 16, 2010)
S. 2857, American Clean Technology Manufacturing Leadership Act
(Introduced December 10, 2009)
H.R. 1, American Recovery and Reinvestment Act of 2009
(signed by the president February 17, 2009)
Announcements
Press Release: President Obama Awards $2.3 Billion for New Clean-Tech Manufacturing Jobs (January 8, 2010)
Selections for Section 48c Manufacturing Tax Credit (as of January 8, 2010)
Press Release: Treasury, Energy Announce more than $2 Billion in Recovery Act Tax Credits for Energy Manufacturers (August 13, 2009)
Guidance
Notice 2009-72: Qualifying Advanced Energy Project Credit
Invitation to Comment on NOT 110859–09, Qualifying Advanced Energy Project Credit (September 22, 2009)
Frequently Asked Questions- 48C
48C Conference Call (mp3)
Webinar Q&As (MS Word)
Webinar Slides (PPT)
Submit questions to 48Cquestions@hq.doe.gov
Department of Energy Advanced Energy Manufacturing Tax Credit (48C) Web Page
Application
Applicant Data Input Spreadsheet (Updated October 15, 2009) (MS Excel)
Sample - Applicant Data Input Spreadsheet (Biomass) (MS Excel)
Sample - Applicant Data Input Spreadsheet (PV) (MS Excel)
Sample - Applicant Data Input Spreadsheet (PHEV) (MS Excel)
Submit Applications to: 48Capplications@hq.doe.gov
Department of Energy – Golden Field Office
48C Applications
1617 Cole Boulevard
Golden CO 80401
Other Resources
19 Governors Co-Sign Letter to President Barack Obama Urging Expansion of the 48C Advanced Energy Manufacturing Tax Credit (March 22, 2010)
Proposal to Extend the Section 48C MTC in the President's FY 2011 Budget (February 1, 2010)
General Explanations of the Administration’s Fiscal Year 2011 Revenue Proposals ("Green Book") (February 1, 2010)
Treasury Department Letter to Sen. Richard Burr Regarding Cree Inc.'s Application for Advanced Energy Manufacturing Tax Credits (December 23, 2009)
Treasury Department Letter to Rep. Kurt Schrader Regarding SANYO Solar Oregon LLC's Applicaiton for Advanced Energy Manufacturing Tax Credits (December 23, 2009)
Press Release: Bingaman Applauds White House for Commitment to Clean Energy Manufacturing
(December 16, 2009)
Finance Committee Chairman Baucus Press Release Regarding Vice President Biden’s announcement
on Advanced Energy Manufacturing Tax Credit
(December 16, 2009)
A Framework for Revitalizing American Manufacturing
December 16, 2009
"IRS, DOE Provide Guidance on Advanced Energy Manufacturing"
By Tony Grappone, CPA, Novogradac & Company LLP
August 2009 Journal of Tax Credit Housing
"Renewable Energy Alert -- Update on the New §48C Tax Credit for Investments in Clean Energy Manufacturing Equipment"
By Tony Grappone, CPA, Novogradac & Company LLP
August 2009 Journal of Tax Credit Housing
Treasury Recovery Act Programs Report (September 3, 2009)
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