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TREAS/IRS RIN: 1545-BR26 Publication ID: Spring 2025 
Title: ●Special Rules for Certain Facilities Placed In Service in Connection With Low-Income Communities 
Abstract:

This document would provide proposed regulations concerning the application of the technology neutral low-income communities bonus credit program for the clean electricity investment credit established pursuant to the Inflation Reduction Act of 2022. Under this program, applicants investing in certain facilities may apply for an allocation of environmental justice solar and wind capacity limitation to increase the amount of the clean electricity investment credit for the taxable year in which the facility is placed in service. This document provides definitions and requirements that are applicable for this program.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.48E(h)-0    26 CFR 1.48E(h)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 48E(h)   
Legal Deadline:
Action Source Description Date
Final  Statutory    01/01/2025 
Timetable:
Action Date FR Cite
NPRM; and Notice of Public Hearing  09/03/2024  89 FR 71193   
NPRM Comment Period End  10/03/2024 
Final Action  01/13/2025  90 FR 2842   
Additional Information: REG-108920-24 (NPRM) Drafting Attorney(s): Whitney Brady (202) 317-6325; and Martha Garcia (202) 317-5123 Reviewer: Dillon Taylor (202) 317-3734 Treasury Attorney(s): CC:ECE:B02
Regulatory Flexibility Analysis Required: YES  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Whitney Brady
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5114,
Washington, DC 20224
Phone:202 317-6325
Fax:202 317-7868
Email: whitney.e.brady2@irscounsel.treas.gov

Martha M. Garcia
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5123
Email: martha.m.garcia@irscounsel.treas.gov