Low-Income Communities Bonus Credit

 

The Low-Income Communities Bonus Credit Program increases the amount of the energy investment tax credits, under section 48 or section 48E for certain facilities built in low-income communities, on Indian land, as part of affordable housing developments, or which benefit low-income households.

The Department of the Treasury and the Internal Revenue Service have partnered with the Department of Energy to administer the program. The Department of Energy’s Office of Economic Impact and Diversity administers the program application portal and will review applications. The Department of Energy will make recommendations to the IRS.

For details, please visit the Department of Energy's webpage for the Low-Income Communities Bonus Credit Program or use the resources below.

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