Additional Guidance on Low-Income Communities Bonus Credit Program; Correction

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [TD 9979] RIN 1545-BQ81 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final rule; correction and correcting amendments. SUMMARY: This document contains corrections to Treasury Decision 9979, which was published in the Federal Register for Tuesday, August 15, 2023. Treasury Decision 9979 issued final regulations relating to the application of the low-income communities bonus credit program for the energy investment credit established pursuant to the Inflation Reduction Act of 2022. DATES: These corrections are effective on December 20, 2023, and applicable on August 15, 2023. FOR FURTHER INFORMATION CONTACT: Whitney Brady at (202) 317-6853 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9979) that are the subject of this correction are under section 48(e) of the Code. Corrections to Publication Accordingly, the final regulations (TD 9979) that are the subject of FR Doc. 2023-17078 , appearing on page 55506 in the Federal Register published on August 15, 2023, are corrected as follows: 1. On page 55519, in the third column, the heading “VII. Annual Capacity Limitation” is corrected to read “ VII. Annual Capacity Limitation ”. 2. On page 55522, in the first column, second full paragraph, the last line is corrected to read, “applicants in Category 4.”. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping …