IRS Corrects Final Regs on Low-Income Communities Energy Credit

Additional Guidance on Low-Income Communities Bonus Credit Program

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1

Treasury Decision 9979

RIN 1545-BQ81

Correction

In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, in the second column, on page 55540, amendatory instruction 2 is corrected to read as follows:

Par. 2. Sections 1.48(e)-0 and 1.48(e)-1 are added to read as follows:

[FR Doc. C1-2023-17078 Filed: 8/28/2023 8:45 am; Publication Date: 8/29/2023]