IRS Publication 6067 – IRS Forms, Instructions, Pubs 2026 – In the evolving landscape of clean energy incentives, the IRS Publication 6067 stands out as a key resource for stakeholders interested in the Clean Electricity Low-Income Communities Bonus Credit Amount Program. This publication, revised in February 2025, details the eligible federal housing programs under Section 48E(h) of the Internal Revenue Code, specifically for Category 3: Qualified Low-Income Residential Building Projects. If you’re a developer, property owner, or tax professional exploring tax credits for renewable energy installations in affordable housing, this guide breaks down everything you need to know about IRS Publication 6067 and its implications.
What Is IRS Publication 6067?
IRS Publication 6067, titled “48E(h) Federal Housing List Category 3,” is an official document from the Department of the Treasury and the Internal Revenue Service. It provides a comprehensive list of federal housing programs that qualify for the bonus credit under the Clean Electricity Investment Tax Credit program. Released as part of the Inflation Reduction Act’s initiatives, this publication ensures that clean energy projects in low-income residential buildings can access enhanced tax benefits.
The document outlines programs that meet the criteria for “covered housing programs” as defined in relevant statutes, including those under the Violence Against Women Act, the Housing Act of 1949, and Native American housing initiatives. For the 2025 program year, it includes updates such as HUD project-based vouchers under Section 8 and housing programs administered by the Department of Hawaiian Home Lands. This list is periodically updated and published in the Internal Revenue Bulletin to reflect changes in eligible affordable housing programs.
Overview of Section 48E(h) and the Clean Electricity Bonus Credit
Section 48E(h) establishes the Clean Electricity Low-Income Communities Bonus Credit Amount Program, which builds on the predecessor Section 48(e) program. Administered by the IRS in collaboration with the Department of Energy, this initiative allocates a total of 1.8 gigawatts (GW) of capacity annually for clean energy facilities with a maximum net output of less than 5 megawatts (MW).
The program divides facilities into four categories, each with allocated capacity:
| Category | Description | Allocated Capacity (MW) | Bonus Credit Increase |
|---|---|---|---|
| Category 1: Low-Income Community | Facilities located in low-income communities as defined in Section 45D(e). | 400 | 10% |
| Category 2: Indian Land | Facilities on Indian land as defined in the Energy Policy Act of 1992. | 200 | 10% |
| Category 3: Qualified Low-Income Residential Building Project | Facilities installed on eligible affordable housing buildings with equitable benefit allocation. | 200 | 20% |
| Category 4: Qualified Low-Income Economic Benefit Project | Projects providing at least 50% of financial benefits to low-income households. | 800 | 20% |
For Category 3, the bonus increases the base 30% Clean Electricity Investment Tax Credit by 20%, provided prevailing wage and apprenticeship requirements are met. This makes it particularly attractive for solar, wind, or other non-combustion clean energy installations on multifamily or single-family rental properties.
Eligibility Criteria for Category 3 Under 48E(h)
To qualify as a Category 3 facility, the clean energy installation must be on a residential rental building participating in an eligible housing program. The building itself—not just its tenants—must be enrolled in the program. Additionally, financial benefits from the electricity produced (such as bill credits or savings) must be allocated equitably among occupants, with at least a 20% bill credit discount rate for qualified low-income households.
Key requirements include:
- Facility Location: Installed on or adjacent to the qualifying residential property.
- Benefit Sharing: A draft and final Benefits Sharing Statement must demonstrate equitable distribution, often requiring at least 20% savings passed to residents.
- Documentation: Proof of program participation, interconnection agreements (if applicable), and ownership criteria for additional selection preferences.
- Household Verification: Use categorical eligibility (e.g., participation in federal assistance programs) or direct income verification to confirm low-income status.
Undersubscribed capacity from previous years can carry over, potentially increasing allocations for Category 3.
List of Eligible Federal Housing Programs in IRS Publication 6067
IRS Publication 6067 compiles the full, updated list of eligible programs for Category 3. Based on guidance from the Treasury, IRS, and interagency consultations, the list includes a range of federal initiatives aimed at affordable and supportive housing. While the exact list should be verified directly from the latest IRS publication or the Internal Revenue Bulletin, here are key programs commonly included (with 2025 updates noted):
- HUD’s Section 202 Supportive Housing for the Elderly (including direct loans).
- HUD’s Section 811 Supportive Housing for Persons with Disabilities.
- HUD’s Housing Opportunities for Persons With AIDS (HOPWA).
- HUD’s homeless programs under the McKinney-Vento Act (e.g., Emergency Solutions Grants, Continuum of Care).
- HUD’s HOME Investment Partnerships (HOME) program.
- FHA mortgage insurance under Section 221(d)(3) with below-market interest rates.
- HUD’s Section 236 interest rate reduction payments.
- HUD Public Housing under Section 9 of the U.S. Housing Act of 1937.
- HUD tenant-based and project-based rental assistance under Section 8.
- HUD Section 8 Moderate Rehabilitation Programs (including Single Room Occupancy).
- USDA Section 515 Rural Rental Housing.
- USDA Section 514/516 Farm Labor Housing.
- USDA Section 538 Guaranteed Rural Rental Housing.
- USDA Section 533 Housing Preservation Grants.
- Treasury/IRS Low-Income Housing Credit (LIHTC) under Section 42.
- HUD’s National Housing Trust Fund.
- VA Comprehensive Service Programs for Homeless Veterans.
- VA grants for homeless veterans with special needs.
- VA financial assistance for very low-income veteran families.
- Department of Justice transitional housing for victims of domestic violence.
- Housing programs under Title V of the Housing Act of 1949 (USDA).
- Programs administered by Indian Tribes or Tribally Designated Housing Entities.
- 2025 Additions: HUD project-based vouchers under Section 8, and programs by the Department of Hawaiian Home Lands, Hawaiian Homestead Associations, and Native Hawaiian Organizations.
This list ensures broad accessibility for projects in urban, rural, and tribal areas, promoting clean energy equity.
How to Apply for the 48E(h) Bonus Credit?
Applications for the 2025 program year open on January 16, 2025, at 9:00 AM ET and close on August 1, 2025, at 11:59 PM ET. For subsequent years, the window is from the first Monday in February to the first Friday in August. Use the IRS portal, following Revenue Procedure 2025-11 for guidance.
Steps include:
- Confirm eligibility via mapping tools for locations and household income limits.
- Submit documentation, including the Benefits Sharing Statement.
- Await allocation; selections prioritize additional criteria like ownership by qualified entities (e.g., nonprofits, tribes).
- Place the facility in service and file for the credit.
Benefits and Impact of Category 3 Projects
Participating in Category 3 not only boosts tax credits but also lowers energy costs for low-income residents, potentially by 20% or more through bill credits. This aligns with broader goals of the Inflation Reduction Act to expand clean energy access, reduce greenhouse gas emissions, and support underserved communities. For affordable housing owners, especially those with HUD or USDA-backed properties, it’s an opportunity to modernize infrastructure sustainably.
Conclusion
IRS Publication 6067 is essential for navigating the 48E(h) Federal Housing List Category 3, unlocking significant tax incentives for clean energy in affordable housing. By leveraging this resource, stakeholders can contribute to a greener future while benefiting from financial advantages. Always consult the latest IRS guidance or a tax advisor for personalized advice, and download Publication 6067 directly from the IRS website for the most current list.