Increases tax credit for solar and wind facilities in low-income communities. To be eligible, facilities must be located in a low-income community or be part of a qualified low-income residential building project or economic benefit project, have a maximum net output of less than 5 megawatts, and be placed into service after December 31, 2021 and begin construction by the end of 2024.Facilities in low-income communities are eligible for a 10 percent credit increase and facilities in low-income residential building projects/economic benefit projects are eligible for a 20 percent credit increase.