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IRS and Treasury Issue Notice 2023-38 Providing Initial Guidance on “Domestic Content” for ITC- and PTC-eligible Projects - Gibson Dunn
https://www.gibsondunn.com/irs-and-treasury-issue-notice-2023-38-providing-initial-guidance-on-domestic-content-for-itc-and-ptc-eligible-projects/
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Our lawyers discuss an IRS and Treasury notice which provides initial guidance for developers and investors seeking to qualify projects for the domestic content bonus credit available under sections 45, 45Y, 48, and 48E.
