Part B · Startup-relevant scheme
Low-Income Communities Bonus Credit Program (Section 48(e)/48E(h)) (Low-Income Bonus ITC)
Internal Revenue Service / US Treasury
Other
Growth / Scaling
Energy & Clean Tech
On top of the base investment tax credit, small (under 5 MW) clean-electricity facilities can apply for an allocated bonus of 10% (low-income community or Tribal land) or 20% (qualified low-income residential or economic-benefit project), through an annual competitive application round.
Type of support
Other
Best suited for
Growth
Headline amount
10-20 percentage-point credit bonus (allocated, competitive)
How much
+10% or +20% credit bonus
Objectives
Steer a meaningful share of clean-energy investment specifically toward low-income and Tribal communities rather than leaving siting entirely to market forces.
Who can apply?
- Facility under 5 MW net output.
- Falls into one of four defined categories: low-income community, Indian land, qualified low-income residential building, or qualified low-income economic benefit project.
- Must apply for and receive a capacity-limitation allocation before claiming the bonus.
What do you get?
- 10% or 20% bonus added on top of the base investment tax credit.
- The first program year drew 54,000+ applications from 48 states, DC, and 4 territories, generating an estimated $3.5B in low-income-community investment.
How to apply
Apply during the annual application window through the IRS/Treasury allocation portal for the relevant program year.
Key links
Details as most recently confirmed against the official source linked above. Deadlines, amounts and windows change — verify on the official portal before applying.