Additional Guidance on Low-Income Communities Bonus Credit Program
---
identifier: "/us/fr/C2-2023-17078"
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: "C2-2023-17078"
section_name: "Additional Guidance on Low-Income Communities Bonus Credit Program"
positive_law: false
currency: "2023-10-20"
last_updated: "2023-10-20"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C2-2023-17078"
document_type: "rule"
publication_date: "2023-10-20"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BQ81"
fr_citation: "88 FR 72357"
fr_volume: 88
docket_ids:
- "TD 9979"
---
# Additional Guidance on Low-Income Communities Bonus Credit Program
**Correction**
In Rule Document 2023-17078, appearing on pages 55506 to 55548 in the issue of Tuesday, August 15, 2023, make the following correction:
**PART 1 [Corrected]**
**26 CFR Part 1**
On page 55540, in the second column, beginning on line 40, the Authority citation is corrected to read as forth below:
**Authority:**
26 U.S.C. 7805 unless otherwise noted.
Section 1.48(e)-1 issued under 26 U.S.C. 48