The Clean Electricity Low-Income Communities Bonus Credit Amount Program is an allocated tax credit program that increases the amount of clean electricity investment tax credits for certain applicable facilities under Internal Revenue Code Section 48E. For each program year, applicants may apply for an allocation of capacity limitation which is distributed across the following categories:

• Category 1: Located in a Low-Income Community
• Category 2: Located on Indian Land
• Category 3: Qualified Low-Income Residential Building Project
• Category 4: Qualified Low-Income Economic Benefit Project

Bonus credit amount

The 48E(h) bonus credit increases the 48E Clean Electricity Investment Tax Credit for applicable energy facilities with maximum net output of less than 5 megawatts (MW) by 10% or 20%. A 10% increase is available to applicable facilities that are located in low-income communities or on Indian land. A 20% increase is available to applicable facilities that are part of a qualified low-income residential building project or a qualified low-income economic benefit project.

2025 capacity limitation

The Program’s annual capacity limitation of 1.8 gigawatts is divided across each facility category for the 2025 program year, plus any carried over unallocated capacity limitation from the 2024 program year. 50% of the capacity of each category will be reserved for facilities meeting additional selection criteria, such as ownership or geographic location, as outlined in the Final Regulations and Revenue Procedure.

Applicants must submit information for each facility for which they are seeking an allocation. Applications will require information such as the applicable category, ownership, location, facility size/capacity, whether the applicant or facility meet additional selection criteria, and other information.

48E(h) is the technology-neutral successor program to the 48(e) Low-Income Communities Bonus Credit program. Eligible facilities under 48E(h) must categorically be non-combustion or non-gasification with a GHG emissions rate not greater than zero, as defined in the 48E Clean Electricity Investment Tax Credit.

Applicants must complete a series of attestations provided in the application portal and upload certain documentation (to demonstrate project maturity).

Each individual completing an application on behalf of their organization will need a Login.gov account in order to complete an application.

How to apply

Applications for the 2025 program year opened at 9 a.m. ET on Jan. 16, 2025, and closes at 11:59 p.m. ET on Aug. 1, 2025. When the application period opens, there will be an initial 30-day period ending at 11:59 p.m. ET on Feb. 14, 2025, where all applications will be treated as submitted on the same date and at the same time. Applications submitted after this 30-day period will be considered on a rolling basis and only after the review of applications submitted during the 30-day period have been completed and only if capacity is available.