Under the Inflation Reduction Act of 2022, taxpayers can receive tax-credit enhancements of an additional 20% or 10% for certain energy projects that invest in certain clean electricity facilities located in low-income neighborhoods, Indian lands, areas with federally subsidized housing (not state and local), and in areas where at least 50% of the financial benefits of the electricity produced will be provided to households with income below 200% of the poverty line or 80% of the area median gross income. The term low-income community is generally defined under the provisions of the Sec. 45D New Markets Tax Credit.

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