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Notice 2023-24, Section- 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities

OMB 1545-2000 · TREAS/IRS.

OMB 1545-2000

This notice provides guidance under § 45J of the Internal Revenue Code (Code), relating to the credit for the production of electricity from advanced nuclear power facilities (§ 45J credit). This information will be used to determine the amount of the unutilized national megawatt capacity limitation (NMCL) to which a taxpayer is entitled. The likely respondents are corporations and partnerships.

The latest form for Notice 2023-24, Section- 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities expires 2026-10-31 and can be found here.