News Analysis

The IRA’s 48(e), 48(h) Low-Income Communities Bonus Credit Program: Just the Basics

This provision offers a bonus credit to the Investment Tax Credit (ITC) for small-scale solar and wind projects located in low-income and environmental justice communities.

by the BuildingGreen editors

This article has been prepared for informational purposes only; it is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your firm’s tax, legal, and accounting advisors before engaging in any transaction.​​

Responsible agency

U.S. Department of the Treasury in partnership with the U.S. Department of Energy and the Internal Revenue Service

Published September 11, 2023

editors, t. (2023, August 29). The IRA’s 48(e), 48(h) Low-Income Communities Bonus Credit Program: Just the Basics. Retrieved from https://www.buildinggreen.com/news-analysis/ira-s-48e-48h-low-income-communities-bonus-credit-program-just-basics

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