Embodiments of the disclosure provide an integrated circuit (IC) structure, including a device layer including a device on a substrate. A local interconnect layer is over the device layer, and includes a first dielectric material over the substrate. The first dielectric material has a first effective dielectric constant. A second dielectric material is over the device and adjacent the first dielectric material. The second dielectric material has a second effective dielectric constant less than the first effective dielectric constant.