Data / Federal rules / 2025-00331
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
The Internal Revenue Service published this final rule in the Federal Register on January 13, 2025. It took effect on January 13, 2025.
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What the agency says
This document contains final 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 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 the program. The final regulations affect taxpayers seeking allocations of capacity limitation to claim an increased clean electricity investment credit.
Key facts
- Document number
- 2025-00331
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 13, 2025
- Takes effect
- January 13, 2025
- Dates
- These regulations are effective on January 13, 2025.
- Docket
- TD 10025
- Regulation ID (RIN)
- 1545-BR26
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 30
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