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Treasury Announces Low-Income Communities Bonus Credit Carryover Capacity for 2024

Date: 05/17/2024
Type: Implementation of IRA

On May 17, 2024, Treasury and IRS announced the total amount of unallocated capacity from the 2023 program year of the Low-Income Communities Bonus Credit that will be carried over into the 2024 program year. The Investment Tax Credit created under IRA section 13702 includes a 10-20% increased tax credit when clean energy facilities are located in low-income areas.

Opportunities for Participation and Additional Resources:

  • Press Release: https://www.irs.gov/newsroom/irs-and-treasury-issue-release-capacity-limitation-carryover-amounts-for-the-2024-program-year
  • Announcement: https://www.irs.gov/pub/irs-drop/a-24-25.pdf
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