Data / Federal rules / 2024-19617
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
The Internal Revenue Service published this proposed rule in the Federal Register on September 3, 2024. Comments closed on October 3, 2024.
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What the agency says
This document contains proposed regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act of 2022 for calendar years 2025 and succeeding years. Applicants investing in certain clean electricity generation facilities that produce electricity without combustion and gasification may apply for an allocation of environmental justice 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 describes proposed definitions and requirements that would be applicable for the program.
Key facts
- Document number
- 2024-19617
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 3, 2024
- Comments due
- October 3, 2024
- Dates
- Written or electronic comments must be received by October 3, 2024. The public hearing on these proposed regulations is scheduled to be held on October 17, 2024, at 10 a.m. EST. Requests to speak and outlines of topics to be discussed at the public hearing must be received by October 3, 2024. If no outlines are received by October 3, 2024, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. on October 15, 2024.
- Docket
- REG-108920-24
- Regulation ID (RIN)
- 1545-BR26
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 22
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in September 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.