IRS GuideWireMay 17, 2024

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Issue Number:    A-2024-25

Inside This Issue

Announcement 2024-25 provides the total amount of unallocated environmental justice solar and wind capacity limitation (Capacity Limitation) that has been carried over from the 2023 Low-Income Communities Bonus Credit Program (Program) year to the 2024 Program year.  Additionally, this announcement states the distribution of the carried over Capacity Limitation among the facility categories, category 1 sub-reservations, and application options for the 2024 Program year.

Announcement 2024-25 will be published in Internal Revenue Bulletin 2024-25, on June 17, 2024.

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