# Additional Guidance on Low-Income Communities Bonus Credit Program
> **IRS** · Rule · Published 2023-10-20 · 88 FR 72357
## Document
- **Document number:** C2-2023-17078
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 72357
- **CFR reference:** 26 CFR 1
- **Publication date:** 2023-10-20
- **Treasury docket:** TD 9979
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/10/20/C2-2023-17078/additional-guidance-on-low-income-communities-bonus-credit-program)
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