RP-2025-11: Allocation of Capacity Limitation as part of the Clean Electricity Low-income Communities Bonus Credit Amount Program

Revenue Procedure 2025-11 provides the process under § 48E(h) of the Internal Revenue Code to apply for an allocation of Capacity Limitation as part of the Clean Electricity Low-income Communities Bonus Credit Amount Program for 2025 and subsequent years.

Revenue Procedure 2025-11 will be published in Internal Revenue Bulletin 2025-4, on Jan. 21, 2025.

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