The National Young Farmers Coalition’s Michelle Hughes discusses the shortcomings of the 2024 Farm Bill in a conversation with Ray Levy Uyeda.
IRS and Treasury Issue Guidance for Solar and Wind Powered Energy Facilities in Low-Income Communities under the Inflation Reduction Act
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The Department of the Treasury and the IRS have released Revenue Procedure 2024-19 to provide guidance for owners of solar or wind facilities constructed in low-income communities. This guidance includes changes to application and documentation requirements for the 2024 program year, as well as the division of Capacity Limitation across facility categories. Section 48(e) of the federal tax law, added by the Inflation Reduction Act, allows for an increased energy investment credit for solar and wind facilities that receive an allocation of environmental justice solar and wind capacity limitation. The guidance defines project categories, financial benefits, energy storage technology criteria, and additional selection criteria for eligible applicants. This guidance supersedes previous procedures for the 2023 program year and builds upon the establishment of the Low-Income Communities Bonus Credit Program.
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