Low-Income Communities Bonus Credit Program

The Low-Income Communities Bonus Credit Program was established to promote cost-saving clean energy investments in low-income communities, on Indian land, as part of affordable housing developments, and benefitting low-income households. The bonus credit provides a 10 or 20 percentage point increase to the investment tax credit for qualified solar and wind energy facilities with a maximum net output of less than five megawatts (AC). A 10-percentage point increase is available to eligible solar and wind facilities that are installed in low-income communities or on Indian land and a 20-percentage point credit increase is available to eligible solar and wind facilities that are part of a qualified low-income residential building or a qualified low-income economic benefit project.

Opportunity from U.S. Department of Energy