IRS issues updated guidance on energy communities for bonus IRC Section 45, 45Y, 48 and 48E credits

10 June 2026

The IRS on June 10, 2026, in Notice 2026-39, provides taxpayers with updated information for determining if they meet the qualification criteria for energy community bonus credit amounts or rates under IRC Sections 45, 45Y, 48, and 48E. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-1251

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