As specified in section 6.8(a), Attachment DD of the PJM Tariff, a Capital Recovery Factor (“CRF”) is used to calculate the Avoidable Project Investment Rate (“APIR”) as a component of the Net Avoidable Cost Rate (“ACR”) of a resource that is seeking a resource-specific Market Seller Offer Cap or a resource specific MOPR Floor Offer Price. This section of the PJM Tariff includes a table with a unique CRF value specified for each of eight different assumed capital recovery periods. In 12/3/2020, the PJM IMM posted a statement expressing concern that the values of the CRF table are incorrect because they do not reflect current federal tax laws. PJM understands the IMM concern and proposes to address the issue as part of the Quick Fix process which is outlines in Manual 34, Section 8.6.1.