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          Found 95 Matching Items; Displaying 1 - 10.

          Domestic content bonus credit

          The domestic content bonus credit is an additional incentive credit available under the investment tax credit and production tax credit for businesses and other entities that invest in a qualified clean or renewable energy facility, energy project, or energy storage technology.
          General Information
          Businesses

          Publication 6069, 48(e) Low-Income Communities Bonus Credit Program FAQs

          Publication 6069, 48(e) Low-Income Communities Bonus Credit Program FAQs is made available to taxpayers to help submit applications for the Section 48(e) Low-Income Communities Bonus Credit Program on an online portal developed between Department of Energy and IRS. This bonus energy credit was enacted under the Inflation Reduction Act of 2022.
          Forms and Instructions

          IRS provides guidance for the Domestic Content Bonus Credit

          IR-2024-140, May 16, 2024 — The Department of Treasury and the Internal Revenue Service today released Notice 2024-41 to modify an existing safe harbor and to provide a new elective safe harbor for determining the Domestic Content Bonus Credit amounts.
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          News Media

          Publication 6070, 48(e) Low-Income Communities Bonus Credit Program Application Checklist

          Publication 6070, 48(e) Low-Income Communities Bonus Credit Program Application Checklist
          Forms and Instructions

          Clean Electricity Low-Income Communities Bonus Credit Amount Program

          The Low-Income Communities Bonus Credit Program increases the amount of energy investment tax credits for clean-energy investments in connection with low-income communities.
          General Information
          Businesses

          IRS provides initial guidance for the domestic content bonus credit

          IR-2023-102, May 12, 2023 — The Department of Treasury and the Internal Revenue Service today issued Notice 2023-38 for owners of green energy projects, such as wind, solar and energy storage technologies.
          News
          News Media

          Publication 6080, 48(e) Successor-in-Interest Allocation Transfer Request Guide: Low-Income Communities Bonus Credit Program

          Publication 6080 is a User Guide made available to external users to help submit transfer applications for the Low-Income Communities Bonus Credit program tax credit on an online portal developed between Department of Energy and IRS. This publication is for program years 2023 and 2024.
          Forms and Instructions

          IRS issues guidance for energy communities and the bonus credit program under the Inflation Reduction Act

          IR-2024-77, March 22, 2024 — The Internal Revenue Service today issued Notice 2024-30 that expands certain rules for determining what an energy community is for the production and investment tax credits.
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          News Media

          Treasury, IRS release guidance for the Energy Community Bonus Credit under the Inflation Reduction Act

          IR-2024-157, June 7, 2024 — The Department of the Treasury and Internal Revenue Service today issued Notice 2024-48 that publishes information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category in Notice 2023-29 for purposes of qualifying for the Energy Community Bonus Credit.
          News
          News Media

          IRS issues guidance on eligibility requirement for energy communities for the bonus credit program under the Inflation Reduction Act

          IR-2023-69, April 4, 2023 — The Internal Revenue Service today issued Notice 2023-29 that describes certain rules that the IRS intends to include in forthcoming proposed regulations for determining what constitutes an energy community for the production and investment tax credits.
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