Regulations
- Final Regulations, Additional Guidance on Low-Income Communities Bonus Credit Program
- Proposed Regulations, Additional Guidance on Low-Income Communities Bonus Credit Program
IRS Guidance
- Revenue Procedure 2023-27, Program for Allocations under Section 48(e) (2023)
- Revenue Procedure 2024-19, Program for Allocations under Section 48(e) (2024)
- Notice 2023-17, Initial Guidance Establishing Program to Allocate Environmental Justice Solar and Wind Capacity Limitation Under Section 48(e)
- Announcement 2024-25, Low-Income Communities Bonus Credit Program Unallocated Environmental Justice Solar and Wind Capacity Limitation Carryover from the 2023 Program Year to the 2024 Program Year
Other Helpful Links
- U.S. Department of Energy Portal, Low-Income Communities Bonus Credit Program
- Low-Income Communities Bonus Credit, IRS
- Maps for Category 1 and Geographic Selection Criteria
- Eligible Covered Housing Programs for Category 3
- Household Income Limits for Category 4
- Increased Energy Investment Credit for Solar and Wind Facilities Benefitting Low-income Communities, IRS