ditional-guidance-on-low-income-communities-bonus-credit-program.[13] Ibid.[14] Ibid, Preamble, Definition of Qualified Solar or Wind Facility.[15] 88 FR 55506, August 15, 2023.[16] Ibid.[17] Ibid.[18] Ibid.[19] "Inflation Reduction Act Guide for Local Governments and Other Tax-Exempt Entities; Solar and Storage Projects," p. 18, New York State, January 2024.[20] “Frequently Asked Questions, 48(e) Low-Income Communities Bonus Credit Program,” Q47.[21] Ibid.[22] Ibid.[23] 43 U.S.C. § 1601 et seq.[24] 106 Stat. 3113; 25 U.S.C. § 3501.[25] The Energy Act of 2020, Section 8013, As Amended Through Pub. L. 117-286, Enacted December 27, 2022. See also “Energy Act of 2020, Section-by-Section,” Section 8013. Indian Energy, available at https://www.energy.senate.gov/services/files/32B4E9F4-F13A-44F6-A0CA-E10B3392D47A.[26] "Inflation Reduction Act Guide for Local Governments and Other Tax-Exempt Entities; Solar and Storage Projects," p. 18, New York State, January 2024.[27] Ibid.[28] FAQ#53.[29] 89 Fed. Reg. 71193 (Sept. 3, 2024).[30] “Low-Income Communities Bonus Credit Program,” DOE, Office of Energy Justice and Equity, available athttps://www.energy.gov/justice/low-income-communities-bonus-credit-program. Also see https://www.energy.gov/sites/default/files/2024-05/48e%20Slides%20for%20PY24%20Applicant%20Webinar.pdf and refer to Rev. Proc. 2024-19 (IRS) and Treasury Regulations § 1.48(e)–1 for the full definitions and requirements of each program category.[31] Such as rooftop solar.[32] “U.S. Department of the Treasury, IRS Release 2024 Guidance for Second Year of Program to Spur Clean Energy Investments in Underserved Communities, As Part of Investing in America Agenda,” Press Release, U.S Treasury, March 29, 2024. Proposed Section 48E (CEITC) Regulations.[33] “The Low-Income Communities Bonus Credit Program: Categories and How to Apply,” Morgan Mahaffey, EisnerAmper, May 29, 2024, available athttps://www.eisneramper.com/insights/real-estate/low-income-communities-bonus-credit-program-0524/[34] Rev. Proc. 2