2025-00331. Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program  

  • Table 1 to Paragraph ( g )(1) of This Section

    Category Capacity limitation (DC)
    1: Located in a Low-Income Community 600 MW.
    2: Located on Indian Land 200 MW.
    3: Qualified Low-Income Residential Building Project 200 MW.
    4: Qualified Low-Income Economic Benefit Project 800 MW.

    (2) Sub-reservations. The reservation of Capacity Limitation for Category 1 is further divided into Category 1 sub-reservations, which are described in paragraph (i) of this section. The category 1 sub-reservation distribution of Capacity Limitation is:

    Table 2 to Paragraph ( g )(2) of This Section

    Eligible Residential BTM facilities 400 MW.
    Eligible FTM facilities and non-residential BTM facilities 200 MW.

Document Information

Effective Date:
1/13/2025
Published:
01/13/2025
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Final regulations.
Document Number:
2025-00331
Dates:
These regulations are effective on January 13, 2025.
Pages:
2842-2871 (30 pages)
Docket Numbers:
TD 10025
RINs:
1545-BR26
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2025-00331.pdf
Supporting Documents:
» REG-108920-24 Agenda
CFR: (1)
26 CFR 1