# Additional Guidance on Low-Income Communities Bonus Credit Program; Correction
> **IRS** · Final rule; correction and correcting amendments. · Published 2023-12-20 · Effective 2023-12-20 · 88 FR 87903
## Document
- **Document number:** 2023-27933
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 87903
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/12/20/2023-27933/additional-guidance-on-low-income-communities-bonus-credit-program-correction)
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