Environmental Justice Tracker

EJ Tracker Update

DOE Opened IRA’s Low-Income Communities Bonus Credit Program

Last updated:

September 27, 2023

Statute

Inflation Reduction Act

Agencies

DOE, Treasury, White House

Actions

Other

DOE, Treasury, and the IRS announced that applications for the IRA’s Low-Income Communities Bonus Credit Program under Section 48(e) of the Internal Revenue Code would open at 9am ET on Oct. 19, 2023. The program provided a 10 or 20-percentage point tax credit increase to the investment tax credit for qualified wind and solar energy facilities located in low-income communities, on Indian Land, or in qualified low-income residential building projects or economic benefit projects. Read more about the announcement.