1. Manufacturing Tax Credit (48C)eere.energy.gov 1 Commercialization & Deployment Advanced Manufacturing Tax Credit (48C) Applicant Webinar John Bartlett Scott Stephens September 17, 2009

2. Manufacturing Tax Credit (48C)eere.energy.gov 2 Final Application Reminders The final application should be formatted in Compact Disc (CD) and 2 copies mailed to: –Department of Energy – Golden Field Office 48C Applications 1617 Cole Boulevard Golden CO 80401 –In addition, you may also email your final application to email address: 48cappplications@hq.doe.gov After IRS acceptance on or before January 15, 2009, the taxpayer must execute and return the agreement to the Service by March 15, 2010 (ref. Section 6.04 and Section 8) Please check for updates on the Frequently Asked Questions before starting your Final Application (http://www.energy.gov/recovery/documents/Freque ntly_Asked_Questions_48C.pdf)http://www.energy.gov/recovery/documents/Freque ntly_Asked_Questions_48C.pdf

3. Manufacturing Tax Credit (48C)eere.energy.gov 3 Manufacturing Tax Credit (48C) Applicant Decision Tree Eligible Taxpayer Eligible Project in U.S. Commercially Viable Eligible Property Yes Do not continue with application Continue with application for 30% tax credit based on allowable cost of Eligible Property Yes No Do not continue with application No Do not continue with application No Do not continue with application No Eligible: projects that re-equip, expand, or establish manufacturing facilities for: - Property to produce Solar, Wind or Geothermal energy - Fuel cells, microturbines or an energy storage system for electric/hybrid-electric vehicles - Electric grids/storage supporting transmission of intermittent RE - Property for CCS - Property for energy conservation - Property for refining/blending renewable fuels - Plug-in vehicles or components - Other GHG-reducing property Ineligible: Projects that produce property for any refining/blending of fossil fuels Eligible: only projects where there is a reasonable expectation for commercial viability will be considered. Projects should: - Be ready for commercial deployment - Have well-developed and sizable end-markets Eligible: Property which meets the following requirements: - Is necessary for the production of end-use energy property described under Eligible Projects - Is tangible personal property or other tangible property integral to the manufacturing facility - Depreciation (or amortization in lieu of depreciation) is allowable Ineligible: The building or structural components of the manufacturing facility

4. Manufacturing Tax Credit (48C)eere.energy.gov 4 Specified Advanced Energy Property Specified Advanced Energy Property (SAEP) Electricity Generation Energy Conservation Renewable Fuel Refining or Blending Fuel Efficiency GHG Emissions Reduction Geothermal, Hydrokinetic, Solar, Wind, etc. Building, Fuel cell, Smart Grid, Industrial, etc. BiofuelsBuilding, Fuel cell, Industrial, Vehicles, etc. CCS, Smart Grid, etc. MWh / yr Gallons Gasoline Eq. / yr Mtons CO 2 / yr

5. Manufacturing Tax Credit (48C)eere.energy.gov 5 Quantitative Data and Qualitative Narrative Application Data Technology Information Energy Area Deployed Performance Levelized Cost of SAEP Factory Attributes Annual Production Value Added Operational Lifetime % SAEP Jobs Construction; Operation Financial Information Tax Credit Sought Quantitative Data by Criterion Tech Innovation and Cost Reduction Cost Advantage AAMC / Tax Credit LCOE $ / CO 2 CO 2 Reduction CO 2 / Tax Credit Job Creation Jobs / Tax Credit Schedule Time to completion Applicant Data Input Spreadsheet Quantitative Data for Criterion Qualitative Narrative Application Score for Criterion +=