Additional Guidance on Low-Income Communities Bonus Credit Program

---
identifier: "/us/fr/C1-2023-17078"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Additional Guidance on Low-Income Communities Bonus Credit Program"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2023-17078"
section_name: "Additional Guidance on Low-Income Communities Bonus Credit Program"
positive_law: false
currency: "2023-08-29"
last_updated: "2023-08-29"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2023-17078"
document_type: "rule"
publication_date: "2023-08-29"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BQ81"
fr_citation: "88 FR 59446"
fr_volume: 88
docket_ids:
  - "TD 9979"
---


#  Additional Guidance on Low-Income Communities Bonus Credit Program

**Correction**

**26 CFR Part 1**

In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, in the second column, on page 55540, amendatory instruction 2 is corrected to read as follows:

*Par. 2.* Sections 1.48(e)-0 and 1.48(e)-1 are added to read as follows: