Vanessa A
Expert Alumni

Deductions & credits

Yes, it is correct that homeowners CANNOT claim this extra credit.  

A 10% increase is available to applicable facilities that are located in low-income communities or on Indian land. A 20% increase is available to applicable facilities that are part of a qualified low-income residential building project or a qualified low-income economic benefit project. Clean Electricity Low-Income Communities Bonus Credit Amount Program

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