Additional Guidance on Low-Income Communities Bonus Credit Program; Correction
other · IRS · Rule · Published 2023-12-20 · Effective 2023-12-20 · 88 FR 87903
Document
Document number
2023-27933
Federal Register citation
88 FR 87903
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction and correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2023-12-20
Effective date
2023-12-20
Treasury docket
TD 9979
Abstract
This document contains corrections to Treasury Decision 9979, which was published in the Federal Register for Tuesday, August 15, 2023. Treasury Decision 9979 issued final regulations relating to the application of the low-income communities bonus credit program for the energy investment credit established pursuant to the Inflation Reduction Act of 2022.