OMB control number
Section 48(e) Low-Income Communities Bonus Credit Program
OMB 1545-2308 · TREAS/IRS.
OMB 1545-2308
TD 9979 and Rev. Proc. 2023-27, both implement the Inflation Reduction Act (IRA) low-income communities bonus credit program for solar/wind projects. TD 9979 provides the legal rules and definitions for section 48(e) low-income communities bonus credit. Rev Proc. 2023-27 provides the step-by-step process to obtain the allocation required under TD 9979.
The latest form for Section 48(e) Low-Income Communities Bonus Credit Program expires 2029-10-31 and is listed under ICR 202604-1545-017.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Supporting Statement_ECE (6.2.26)-MS.docx | Supporting Statement A |
 FINAL SEIA comments - LICBC PRA RFI (4-13-26).pdf | Public Comments |
| CCSA Comments for IRS RFI on LICBC .pdf | Public Comments |
 TD 9979 and Rev. Proc. 2023-27 |
Other-wireframe screenshot |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202604-1545-017 | Extension without change of a currently approved collection | 2026-09-11 | ||
| 202308-1545-003 | New collection (Request for a new OMB Control Number) | 2023-08-15 | Approved without change | |
| 202305-1545-029 | New collection (Request for a new OMB Control Number) | 2023-06-02 | Comment filed on proposed rule |