[Federal Register Volume 81, Number 156 (Friday, August 12, 2016)]
[Notices]
[Pages 53481-53482]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-19232]


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DEPARTMENT OF ENERGY


Energy Savings Performance Contract Energy Sales Agreement; 
Request for Information

AGENCY: Federal Energy Management Program, Office of Energy Efficiency 
and Renewable Energy, Department of Energy.

ACTION: Notice of availability and request for information.

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SUMMARY: The Federal Energy Management Program Office (FEMP), within 
the U.S. Department of Energy (DOE), published a notice, ``Request for 
Comments on the Tax Treatment of an Energy Savings Performance Contract 
Energy Sales Agreement,'' on its Web site to gather information on 
specific concerns related to the Federal Investment Tax Credit 
eligibility of a renewable energy project structured as an Energy 
Savings Performance Contract (ESPC) Energy Sales Agreement (ESA) that 
could benefit from clarification in the form of guidance issued by the 
Internal Revenue Service and the U.S. Department of the Treasury.

DATES: Written comments and information are requested on or before 
September 3, 2016.

ADDRESSES: Interested parties are to submit comments electronically to: 
[email protected]. Include ``August 2016 ESPC Request for 
Comments'' in the subject of the message.
    Instructions: All submissions received must include ``August 2016 
ESPC Request for Comments'' in the subject of the message. The notice 
is available at www.energy.gov/node/1953536.

FOR FURTHER INFORMATION CONTACT: Tracy Niro, U.S. Department of Energy, 
Federal Energy Management Program (EE-2L), 1000 Independence Avenue 
SW., Washington, DC 20585; email: [email protected].

SUPPLEMENTARY INFORMATION: FEMP published a request for comment (RFC)

[[Page 53482]]

to gather information on the potential for an Energy Savings 
Performance Contract Energy Sales Agreement (ESPC ESA) project to 
qualify as a service contract under 26 U.S.C. 7701(e) and thus remain 
eligible for the 26 U.S.C. 48 solar investment tax credit (ITC). The 
RFC requests commenters to identify any specific language included in 
26 U.S.C. 7701(e)(4)(A)(i)-(iv) that could benefit from clarification 
in the form of guidance from Internal Revenue Service (IRS) and the 
U.S. Department of Treasury (Treasury). The RFC is available at 
www.energy.gov/node/1953536. The RFC is a continuation of the issues 
presented in the Federal Energy Management Program's (FEMP) Request for 
Comments on Including Onsite Renewable Energy Generation under Energy 
Savings Performance Contracts, issued on February 2, 2016, available at 
http://energy.gov/eere/femp/downloads/request-comments-including-onsite-renewable-energy-generation-under-energy.
    FEMP invites all interested parties to submit in writing by 
September 3, 2016, comments and information on matters addressed in the 
notice.

    Issued in Washington, DC, on August 5, 2016.
Hayes Jones,
Operations Supervisor, Federal Energy Management Program.
[FR Doc. 2016-19232 Filed 8-11-16; 8:45 am]
BILLING CODE 6450-01-P