The Clean Electricity Low-Income Communities Bonus Credit Amount Program (Program) is an allocated tax credit program that increases the amount of clean electricity investment tax credits for certain applicable facilities under Internal Revenue Code Section 48E. For each program year, applicants may apply for an allocation of capacity limitation which is distributed across the following categories:
- Category 1: Located in a Low-Income Community
- Category 2: Located on Indian Land
- Category 3: Qualified Low-Income Residential Building Project
- Category 4: Qualified Low-Income Economic Benefit Project
Bonus credit amount
The 48E(h) bonus credit increases the 48E Clean Electricity Investment Tax Credit for applicable energy facilities with maximum net output of less than 5 megawatts (MW) by 10% or 20%.
A 10% increase is available to applicable facilities that are located in low-income communities or on Indian land. A 20% increase is available to applicable facilities that are part of a qualified low-income residential building project or a qualified low-income economic benefit project.
2025 capacity limitation
The Program’s annual capacity limitation of 1.8 gigawatts is divided across each facility category for the 2025 program year, plus any carried over unallocated capacity limitation from the 2024 program year. For the 2025 Program year, the capacity limitation is distributed across the four categories as follows:
643,560.93 MW are available to facilities located in low-income communities.
1a Eligible residential BTM facilities: 210,890.23 MW
1b Eligible residential BTM facilities (Additional Selection Criteria reservation): 210,890.23 MW
1c Eligible FTM facilities and non-residential BTM facilities: 110,890.23 MW
1d Eligible FTM facilities and non-residential BTM facilities (Additional Selection Criteria reservation): 110,890.23 MW
50% of the capacity of each category will be reserved for facilities meeting additional selection criteria, such as ownership or geographic location, as outlined in the Final Regulations and Revenue Procedure.
- Applicants must submit information for each facility for which they are seeking an allocation. Applications will require information such as the applicable category, ownership, location, facility size/capacity, whether the applicant or facility meet additional selection criteria, and other information.
- 48E(h) is the technology-neutral successor program to the 48(e) Low-Income Communities Bonus Credit program. Eligible facilities under 48E(h) must categorically be non-combustion or non-gasification with a GHG emissions rate not greater than zero, as defined in the 48E Clean Electricity Investment Tax Credit.
- Applicants must complete a series of attestations provided in the application portal and upload certain documentation (to demonstrate project maturity).
- Each individual completing an application on behalf of their organization will need a Login.gov account in order to complete an application.
How to apply
Applications for the 2025 program year will open at 9 a.m. ET on Jan. 16, 2025, and close at 11:59 p.m. ET on Aug. 1, 2025. When the application period opens, there will be an initial 30-day period ending at 11:59 p.m. ET on Feb. 14, 2025, where all applications will be treated as submitted on the same date and at the same time. Applications submitted after this 30-day period will be considered on a rolling basis and only after the review of applications submitted during the 30-day period have been completed and only if capacity is available.
Guidance 48E(h): Beginning January 2025
Note: These items may contain information that has been superseded by newer guidance.
- 48E(h) Final Regulations
- Revenue Procedure 2025-11 PDF
- NPRM: Clean Electricity Low-Income Communities Bonus Credit Amount Program
| Program year | Application period - Opens at 9 a.m. ET | 30-day initial application window - Closes at 11:59 p.m. ET | Rolling application period - Closes at 11:59 p.m. ET | Program year - Closes by 11:59 p.m. ET |
|---|---|---|---|---|
| 2025 | Thursday, Jan. 16, 2025 | Friday, Feb. 14, 2025 | Friday, Aug. 1, 2025 | Wednesday, Dec. 31, 2025 |
| 2026 | Monday, Feb. 2, 2026 | Tuesday, March 3, 2026 | Friday, Aug. 7, 2026 | Thursday, Dec. 31, 2026 |
| 2027 | Monday, Feb. 1, 2027 | Tuesday, March 2, 2027 | Friday, Aug. 6, 2027 | Friday, Dec. 31, 2027 |
| 2028 | Monday, Feb. 7, 2028 | Tuesday, March 7, 2028 | Friday, Aug. 4, 2028 | Sunday, Dec. 31, 2028 |
| 2029 | Monday, Feb. 5, 2029 | Tuesday, March 6, 2029 | Friday, Aug. 3, 2029 | Monday, Dec. 31, 2029 |
| 2030 | Monday, Feb. 4, 2030 | Tuesday, March 5, 2030 | Friday, Aug. 2, 2030 | Tuesday, Dec. 31, 2030 |
| 2031 | Monday, Feb. 3, 2031 | Tuesday, March 4, 2031 | Friday, Aug. 1, 2031 | Wednesday, Dec. 31, 2031 |
| 2032 | Monday, Feb. 2, 2032 | Tuesday, March 2, 2032 | Friday, Aug. 6, 2032 | Friday, Dec. 31, 2032 |
Related resources for 48E(h)
- Credits and deductions under the Inflation Reduction Act of 2022
- Publication 6065, 48E(h) Applicant User Guide PDF
- Publication 6068, 48E(h) Applicant Checklist PDF
- Program Capacity Dashboard
- Publication 6066, 48E(h) Successor-In-Interest Transfer Request User Guide PDF
- Maps for Category 1 and Geographic Selection Criteria
- Publication 6067, 48E(h) Eligible Federal Housing Programs-Category 3 PDF
- Household Income Limits for Category 4
- Category 3 Benefits Sharing Statement Template
- Category 4 Demonstration of Financial Benefits Statement Template
Guidance 48(e): For 2023 and 2024 only
- Final Regulations: Additional Guidance on Low-Income Communities Bonus Credit Program (Aug. 20, 2023)
- Revenue Procedure 2023-27 (Aug. 10, 2023)
- Revenue Procedure 2024-19 (March 29, 2024)
- Notice 2023-17, Initial Guidance Establishing Program to Allocate Environmental Justice Solar and Wind Capacity Limitation Under Section 48(e) (Feb. 13, 2023)
- Notice 2022-49, Request for Comments on Certain Energy Generation Incentives (Oct. 5, 2022)
Related resources for 48(e): For 2023 and 2024 only
- Publication 6058, 48(e) Applicant User Guide PDF (2024 program year)
- Publication 6070, 48(e) Low-Income Communities Bonus Credit Program Application Checklist PDF (2024 program year)
- Publication 6069, 48(e) Low-Income Communities Bonus Credit Program FAQs PDF (2024 program year)
- Eligible Federal Housing Programs for Category 3 PDF
- Successor-In-Interest Allocation Transfer Request Guide PDF
News releases
- IR-2024-142, IRS and Treasury issue release capacity limitation carryover amounts for the 2024 program year (May 17, 2024)
- IR-2023-145, IRS and Treasury issue guidance for owners of solar and wind powered energy facilities in low-income communities for increased energy credit under the Inflation Reduction Act (Aug. 10, 2023)
- IR-2023-107, Treasury and IRS provide proposed rules on energy projects for low-income communities (May 31, 2023)
- IR-2023-26, Treasury and IRS provide guidance on energy projects for low-income communities (Feb. 13, 2023)
- IR-2022-172, IRS asks for comments on upcoming energy guidance (Oct. 5, 2022)
Forms and publications
Consumer disclosure forms
Applicants entering into agreements with consumers as part of a community solar/wind subscription, lease, or power purchase agreement (PPA), must attest that consumer disclosures informing customers of their legal rights and protections have been provided to customers that have signed up and will be provided to future customers, in accordance with program requirements. Applicants are encouraged to use their applicable state-approved disclosure forms where available or may use other forms of similar substance.