[et_pb_section fb_built=”1″ _builder_version=”4.17.4″ _module_preset=”default” min_height=”1414.8px” custom_margin=”-3px||15px|||” custom_padding=”6px||14px|||” collapsed=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”149.8px” custom_margin=”-4px|auto|5px|auto||” custom_padding=”0px||2px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.22.0″ _module_preset=”default” header_font_size=”32px” header_2_font_size=”28px” header_3_font_size=”24px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”113.8px” custom_margin=”||-8px|||” custom_padding=”||3px|||” global_colors_info=”{}”]<\/p>\n
The Inflation Reduction Act (IRA) of 2022 has been a huge topic of discussion within the renewable energy industry since it became law in August 2022. It invests close to $370 billion into clean energy technologies, supply chains, and infrastructure to help lower energy costs and expand the use of clean energy all over the US. For commercial and industrial solar installations<\/a><\/strong>,<\/span> many of these tax credits and funding programs are essential to bring project costs down and entice more facilities to adopt solar. Colite Technologies’ off-grid renewable lighting systems<\/a><\/strong><\/span> are also eligible for these incentives and look great paired with rooftop solar!<\/span><\/p>\n Many of the IRA provisions are broadly defined or are new programs that require set up. Therefore, until those provisions are clarified by the Treasury Department, there is no clear process for application or award – making most of the incentives unavailable for current renewable energy projects. T<\/span>his page is intended to be a high-level resource of select pieces of the law relevant to commercial and industrial applications, and to keep up with new updates as guidance is released by the Treasury Department. Click the resource links for more detailed information in each section and consult with your accounting team to understand how the IRA would apply to your business, specifically.<\/span><\/p>\n Keep checking back for new information and contact us<\/strong><\/a><\/span> if you would like to speak to one of our specialists! We’re constantly following new developments in the renewable energy space and are able to help you make sense of all the recent changes. <\/span><\/p>\n These<\/span> two additional blog posts may also be of interest:\u00a0<\/span><\/p>\n [\/et_pb_text][et_pb_text admin_label=”Text” _builder_version=”4.20.2″ _module_preset=”default” text_font_size=”18px” header_font_size=”32px” header_2_font_size=”28px” header_3_font_size=”24px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”27.8px” custom_margin=”1px||-2px|||” custom_padding=”14px||18px|||” global_colors_info=”{}”]<\/p>\n Is Solar a Good Investment?<\/strong><\/a><\/span><\/span><\/p>\n What Does the IRA Mean for Renewable Energy?<\/strong><\/a><\/span><\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”https:\/\/colitetech.com\/contact\/” button_text=”Speak to our specialist” button_alignment=”center” _builder_version=”4.20.2″ _module_preset=”default” custom_margin=”8px||1px|||” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.1″ _module_preset=”default” min_height=”39.8px” custom_margin=”4px|auto|-8px|auto||” custom_padding=”20px||1px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.20.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.20.1″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”36px” custom_margin=”8px|auto||auto|false|false” custom_padding=”0px||15px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.20.1″ _module_preset=”default” text_line_height=”1.5em” header_font_size=”28px” header_2_font_size=”28px” header_3_font_size=”24px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”32.8px” custom_margin=”8px||19px|||” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.20.2″ _module_preset=”default” header_font_size=”32px” header_2_font_size=”28px” header_3_font_size=”24px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” custom_margin=”-14px||16px|||” global_colors_info=”{}”]<\/p>\n The most valued portion of the Inflation Reduction Act for commercial and industrial solar projects is the business Investment Tax Credit (ITC). The IRA has increased the credit amount to 30% and extended it until 2032 or when energy sector emissions reach 25% of 2022 levels, whichever comes first. At that point, the tax credit will phase down over multiple years. The ITC becomes technology netural, opening it up to a wider variety of clean energy technologies including battery storage, and is now eligible to be transferred and received as a direct payment for certain entities.<\/p>\n The table below shows a summary of the ITC and potential bonus adders if a project meets certain requirements. The bonuses are stackable – meaning if the project meets multiple requirements, you can claim multiple bonuses. This brings the total maximum credit potential to 70%!<\/p>\n [\/et_pb_text][et_pb_image src=”https:\/\/colitetech.com\/wp-content\/uploads\/2023\/04\/ITC-table-post-IRA-1.png” alt=”ITC table post IRA” title_text=”ITC table post IRA” align=”center” _builder_version=”4.20.2″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.1″ _module_preset=”default” custom_padding=”19px||1px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.20.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.20.1″ _module_preset=”default” custom_margin=”||8px|||” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”272.5px” custom_margin=”-12px|auto|4px|auto||” custom_padding=”5px||23px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.20.1″ _module_preset=”default” header_font=”||||||||” header_font_size=”28px” header_2_font_size=”24px” header_3_font_size=”20px” header_5_font=”||on||||||” header_5_font_size=”18px” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”40.2px” custom_margin=”-6px||8px|||” custom_padding=”7px|||||” header_font_size_tablet=”28px” header_font_size_phone=”18px” header_font_size_last_edited=”on|desktop” header_2_font_size_phone=”16px” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” header_font_size=”32px” header_2_font_size=”28px” header_3_font_size=”24px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”18px” custom_margin=”||1px|||” custom_padding=”0px||0px||false|false” global_colors_info=”{}”]<\/p>\n Two new features – Credit Transfer and Elective Pay – of the IRA allows more customers to take advantage of various clean energy tax credits. This is especially helpful to non-taxed entities and businesses that may not have a high tax liability achieve the same savings as other taxed businesses.<\/p>\n Both credit transfer and elective pay require pre-filing registration to be completed online. The registration will provide a registration number for each project and that number is required for the tax return submitted to claim the credit.<\/p>\n Starting in 2024, taxpayers choosing elective pay must ensure their project meets domestic content requirements to receive the full incentive amount. If the requirement is not met, the ITC amount will decrease as follows:<\/p>\n More Information: https:\/\/home.treasury.gov\/news\/press-releases\/jy1533<\/a>\u00a0<\/span><\/p>\n https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability-frequently-asked-questions-overview<\/a>\u00a0<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”310.3px” custom_margin=”3px|auto|4px|auto||” custom_padding=”0px||20px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.20.1″ _module_preset=”default” header_font_size=”28px” header_2_font_size=”24px” header_3_font_size=”20px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”14.8px” custom_margin=”6px||12px|||” custom_padding=”7px||8px|||” header_font_size_phone=”18px” header_2_font_size_tablet=”24px” header_2_font_size_phone=”16px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.20.4″ _module_preset=”default” min_height=”136.8px” custom_margin=”-18px||5px|||” custom_padding=”6px|||||” global_colors_info=”{}”]<\/p>\n A prevailing wage<\/strong> is the combination of the basic hourly wage rate and any fringe benefits rate, paid to workers in a specific classification of laborer or mechanic in the area where construction, alteration, or repair is performed, as determined by the Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40 of the United States Code, also known as the Davis-Bacon Act.<\/p>\n More information: https:\/\/www.dol.gov\/agencies\/whd\/IRA<\/a><\/span><\/p>\n <\/p>\n Taxpayers must meet all<\/u> of the following requirements to qualify for the apprenticeship<\/strong> tax bonuses<\/p>\n More information: https:\/\/www.apprenticeship.gov\/inflation-reduction-act-apprenticeship-resources<\/a><\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.2″ _module_preset=”default” min_height=”39.2px” custom_margin=”2px|auto|14px|auto||” custom_padding=”7px||5px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.20.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” header_font_size=”28px” header_3_font_size=”20px” background_color=”rgba(201,201,201,0.39)” min_height=”62.2px” custom_margin=”2px||4px|||” custom_padding=”20px||11px|||” box_shadow_style=”preset3″ global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”273.3px” custom_margin=”3px|auto|-8px|auto||” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ _module_preset=”default” header_font_size=”28px” header_2_font_size=”24px” header_3_font_size=”20px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”14.8px” custom_margin=”6px||12px|||” custom_padding=”0px||8px|||” header_font_size_phone=”18px” header_2_font_size_tablet=”24px” header_2_font_size_phone=”16px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” min_height=”126.8px” custom_margin=”-18px||6px|||” custom_padding=”6px|||||” global_colors_info=”{}”]<\/p>\n The domestic content bonus credit offers an additional 10% for solar projects that use a certain percentage of manufactured goods that are mined, produced, or manufactured in the United States. Taxpayers must certify that the projects meets the requirements by attaching a Domestic Content Certification Statement to the form submitted for the tax credit.<\/p>\n There are two main criteria for the bonus:<\/p>\n The adjusted percentage is defined by the Treasury for the following years.<\/p>\n To determine if a manufactured product is US made, we look at the components and disregard subcomponents. If even one component is non-US made, then the entire product is considered a non-US made manufactured product. However, you are able to receive partial credit for the domestic components within that product.<\/p>\n First, you must calculate the domestic cost percentage. It is important to note that the component costs in the domestic cost percentage calculation only include the direct material and labor costs associated with the component – NOT the sell price.<\/p>\n [\/et_pb_text][et_pb_image src=”https:\/\/colitetech.com\/wp-content\/uploads\/2023\/05\/Domestic-Cost-Percentage-Formula.png” alt=”mathematical formula describing how to calculate the domestic cost percentage of a manufactured product for the investment tax credit domestic content bonus” title_text=”Domestic Cost Percentage Formula” _builder_version=”4.21.0″ _module_preset=”default” custom_margin=”14px||12px|||” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Then, compare the domestic cost percentage of the project to the applicable adjusted percentage set by the Treasury. If the domestic cost percentage is greater than or equal to the adjusted percentage, then the project qualifies for the domestic content bonus credit. Be sure to include the Domestic Content Certification Statement with the tax form submission.<\/p>\n Additionally, certain components have been categorized by the Treasury. Below are for utility-scale PV systems and battery energy storage technology.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” min_height=”46.8px” custom_margin=”-18px|||||” custom_padding=”6px|||||” global_colors_info=”{}”]<\/p>\n More information: https:\/\/home.treasury.gov\/news\/press-releases\/jy1477<\/a><\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.21.0″ _module_preset=”default” min_height=”321.7px” custom_margin=”|auto|4px|auto||” custom_padding=”19px||16px|||” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/colitetech.com\/wp-content\/uploads\/2023\/05\/ITC-Domestic-Content-Bonus-utility-scale-PV-component-category.png” alt=”ITC Domestic Content Bonus – utility scale PV component category table” title_text=”ITC Domestic Content Bonus – utility scale PV component category” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/colitetech.com\/wp-content\/uploads\/2023\/05\/ITC-Domestic-Content-Bonus-battery-storage-component-category.png” alt=”ITC Domestic Content Bonus – battery energy component category table” title_text=”ITC Domestic Content Bonus – battery storage component category” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”258.3px” custom_margin=”8px|auto||auto||” custom_padding=”12px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.20.1″ _module_preset=”default” header_font_size=”28px” header_2_font_size=”24px” header_3_font_size=”20px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”14.8px” custom_margin=”6px||12px|||” custom_padding=”0px||8px|||” header_font_size_phone=”18px” header_2_font_size_tablet=”24px” header_2_font_size_phone=”16px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.20.4″ _module_preset=”default” min_height=”126.8px” custom_margin=”-18px|||||” custom_padding=”6px|||||” global_colors_info=”{}”]<\/p>\n The energy community bonus (10%) is available to developers for locating clean energy projects in historical energy communities. Those communities are defined below.<\/p>\n Treasury and IRS have partnered with the Interagency Working Group on Energy Communities to provide a mapping tool to help identify potentially qualifying energy communities<\/span><\/p>\n More information: https:\/\/home.treasury.gov\/news\/press-releases\/jy1383<\/a><\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”304.3px” custom_margin=”10px|auto|20px|auto||” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.20.1″ _module_preset=”default” header_font_size=”28px” header_2_font_size=”24px” header_3_font_size=”20px” header_5_font=”||on||||||” header_6_font=”||||on||||” header_6_font_size=”16px” min_height=”14.8px” custom_margin=”6px||12px|||” custom_padding=”0px||8px|||” header_font_size_phone=”18px” header_2_font_size_tablet=”24px” header_2_font_size_phone=”16px” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.22.0″ _module_preset=”default” min_height=”126.8px” custom_margin=”-18px|||||” custom_padding=”6px|||||” global_colors_info=”{}”]<\/p>\n The Low-Income Communities Bonus Credit program will allocate 1.8 GW of capacity available in 2023 across four categories for solar and wind projects with maximum output of less 5 MW. The bonus credit amount varies by the project category, with categories 1 and 2 receiving 10% and categories 3 and 4 receiving 20%.<\/p>\n More information: https:\/\/home.treasury.gov\/news\/press-releases\/jy1269<\/a><\/span><\/p>\n https:\/\/home.treasury.gov\/news\/press-releases\/jy1688<\/a><\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.20.1″ _module_preset=”default” custom_padding=”||27px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.20.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.20.1″ _module_preset=”default” custom_margin=”||4px|||” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.20.1″ _module_preset=”default” header_font_size=”28px” header_2_font_size=”26px” custom_margin=”||14px|||” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.20.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Inflation Reduction Act Guidebook: https:\/\/www.whitehouse.gov\/cleanenergy\/inflation-reduction-act-guidebook\/<\/a><\/span><\/p>\n IRS Tax Laws: https:\/\/www.irs.gov\/inflation-reduction-act-of-2022<\/a><\/span><\/p>\n IRA Full Text: https:\/\/www.congress.gov\/bill\/117th-congress\/house-bill\/5376<\/a><\/span><\/p>\n [\/et_pb_text][et_pb_cta title=”Questions? We have the answers.” button_url=”https:\/\/colitetech.com\/contact\/” button_text=”Contact Us” _builder_version=”4.21.0″ _module_preset=”default” background_color=”#003865″ global_colors_info=”{}”]<\/p>\n Colite Technologies’ goal is to make the switch to renewable energy as easy as possible. Our experienced team is comfortable navigating through complex industry language and intricate application processes to help you understand what incentives are available and how to leverage them to maximize your savings. We’ve helped customers apply for the ITC, MACRS, REAP grants<\/a><\/strong>,<\/span><\/span> and SBA 504 Grow loans – we can work with you to find a program (or programs) for your project! Speak to one of our specialists to discuss a unique strategy for your facility.<\/p>\n [\/et_pb_cta][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” min_height=”30.8px” custom_margin=”3px|auto|5px|auto||” custom_padding=”10px||7px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_nav admin_label=”Post Navigation” _builder_version=”4.17.6″ _module_preset=”default” title_font=”|600|||on||||” title_text_color=”#003764″ title_font_size=”20px” min_height=”10.8px” custom_margin=”6px||6px|||” custom_padding=”0px||3px|||” global_colors_info=”{}”][\/et_pb_post_nav][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" The Inflation Reduction Act (IRA) of 2022 has been a huge topic of discussion within the renewable energy industry since it became law in August 2022. It invests close to $370 billion into clean energy technologies, supply chains, and infrastructure to help lower energy costs and expand the use of clean energy all over the […]<\/p>\n","protected":false},"author":5,"featured_media":2507,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[],"_links":{"self":[{"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/posts\/2371"}],"collection":[{"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/comments?post=2371"}],"version-history":[{"count":113,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/posts\/2371\/revisions"}],"predecessor-version":[{"id":2879,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/posts\/2371\/revisions\/2879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/media\/2507"}],"wp:attachment":[{"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/media?parent=2371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/categories?post=2371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/colitetech.com\/wp-json\/wp\/v2\/tags?post=2371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Summary<\/h1>\n
Transferability & Direct Pay<\/h1>\n
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Prevailing Wage & Apprenticeship<\/h1>\n
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Interested in starting a project? Let’s talk!<\/a><\/strong><\/span><\/em><\/h3>\n
Domestic Content Bonus Credit<\/h1>\n
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Energy Communities<\/h1>\n
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Low-Income Communities Bonus Credit Program<\/h1>\n
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Further Resources<\/h2>\n