Announcement 2013-43 - Allocations of section 48A credit for qualifying advance coal projects 

October 25:  The IRS today released an advance copy of Announcement 2013-43 providing the results of the 2012-13 allocation round of the section 48A credit for qualifying advance coal projects.

In 2012, the IRS issued Notice 2012-51 announcing that the section 48A credit allocation under Phase III would total $658.5 million.


Announcement 2013-43 [PDF 13 KB] lists the Phase III allocations to two entities, with one entity being allocated a credit of $324 million and the other being allocated a credit of $334.5 million.




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