Energy Communities Data Page

Overview material

As defined in the Inflation Reduction Act (IRA), the Energy Community Tax Credit Bonus applies a bonus of up to 10% (for certain production tax credits) or 10 percentage points (for certain investment tax credits) for facilities located in energy communities. Increased credit amounts or rates are available to taxpayers that satisfy certain energy community requirements under §§ 45, 48, 45Y, or 48E of the Internal Revenue Code. Generally, for purposes of the §§ 45, 48, 45Y, and 48E credits the IRA defines an energy community as one of the following types of locations:

Brownfield site (as defined in 42 U.S.C. 9601(39) (A), (B), and (D)(ii)(III))

Statistical Area Category:

Metropolitan statistical area or non-metropolitan statistical area (MSA or non-MSA) with…

Coal Closure Category: Census tract in which…

0.17% or greater direct employment related to the extraction, processing, transport, or storage of coal, oil, or natural gas at any time after Dec. 31, 2009

and

Unemployment rate at or above the national average unemployment for the previous year

A coal mine has closed after Dec. 31, 1999,

or a census tract which is directly adjoining to such census tract

A coal-fired electric generating unit has been retired after Dec. 31, 2009,

or a census tract which is directly adjoining to such census tract

25% or greater local tax revenues related to the extraction, processing, transport, or storage of coal, oil, or natural gas at any time after Dec. 31, 2009

This website provides documentation of the data methodology used to determine eligibility for the Statistical Area category and the Coal Closure category. It also provides links to datasets listing eligibility of counties and census tracts, updated whenever Treasury/IRS have provided updated guidance that changes the eligibility of counties and census tracts.

Data documentation

Treasury’s Office of Tax Analysis performs the data analysis to determine parts of eligibility for the Energy Community Bonus Credit. This data documentation describes Treasury’s methodology for determining eligibility under the Statistical Area category and the Coal Closure category.

Energy Communities Datasets:

	Title	Key Descriptors (see FAQs for more detail)	IRS Notice Location	Release date	Applica-bility dates	Link to dataset in Excel
MSA and non-MSA groupings
MSA/non-MSA Version 1	IRS Notice 2023-29 Appendix A: Treasury/IRS-defined MSAs and non-MSAs for IRA Energy Community Tax Credit Bonus	Defines which counties or county-equivalents are grouped into MSAs and non-MSAs for entire U.S. Uses the MSAs defined by OMB on April 18, 2018 in Bulletin No. 18-03 and the non-MSAs defined primarily by BLS in May 2021 (May 2021 OEWS Metropolitan and Nonmetropolitan Area Definitions (bls.gov)). Treasury makes delineations based on counties for New England states 2020 county boundaries	IRS Notice 2023-29 Appendix A	April 7, 2023	After Dec. 31, 2022	EC_MSA_V1.xlsx
Coal Closure (CC) Census Tracts
CC Version 1	IRS Notice 2023-29 Appendix C: Census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts; determined by MSHA and EIA data through Feb. 7, 2023	Census tracts in Coal Closure category Coal closure eligibility determined by MSHA and EIA data through May 1, 2023 Does not include census tracts that are not eligible 2020 Census tract boundaries	IRS Notice 2023-29 Appendix C	April 7, 2023	After Dec. 31, 2022	EC_CC_V1.xlsx
All tracts Version 1	All U.S. census tracts and whether they are eligible for Coal Closure eligibility under the energy community bonus for the §§ 45, 48, 45Y, and 48E credits, per designations in IRS Notice 2023-29 Appendix C	CC Version 1 plus tracts that are not eligible as CC census tracts All census tracts, both those that are and are not eligible under the CC Category Coal closure eligibility determined by MSHA and EIA data through Feb. 7, 2023 2020 Census tract boundaries	N/A; IRS does not publish listing of all tracts	N/A; not released by IRS	After Dec. 31, 2022	EC_AllTracts_V1.xlsx
CC Addition 1	IRS Notice 2023-47 Appendix 3: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts that were not included in Appendix C to Notice 2023-29	Additional census tracts in Coal Closure category by MSHA and EIA, not listed in IRS Notice 2023-29 Appendix C Coal closure eligibility determined by MSHA and EIA data through May 1, 2023 Does not include census tracts that are not eligible 2020 Census tract boundaries	IRS Notice 2023-47 Appendix 3	June 14, 2023	After Dec. 31, 2022	EC_CC_Add1.xlsx
CC Version 2	Census tracts qualifying as Coal Closure energy communities, as published in IRS Notice 2023-29 Appendix C or IRS Notice 2023-47 Appendix 3	CC Version 1 + CC Addition 1 Census tracts in CC category Coal closure eligibility determined by MSHA and EIA through May 1, 2023 Does not include census tracts that are not eligible 2020 Census tract boundaries Note that this file does not include the reason for census tract inclusion, as it was not updated with the addition of new tracts	N/A; IRS does not publish cumulative listings	N/A; not released by IRS	After Dec. 31, 2022	EC_CC_V2.xlsx
All tracts Version 2	All U.S. census tracts and whether they are eligible for Coal Closure eligibility under the energy community bonus for the §§ 45, 48, 45Y, and 48E credits, per designations in IRS Notice 2023-29 Appendix C or IRS Notice 2023-47 Appendix 3	CC Version 2 plus tracts that are not eligible as coal closure census tracts All census tracts, both those that are and are not eligible under the CC category CC eligibility determined by MSHA and EIA through May 1, 2023 2020 Census tract boundaries Note that this file does not include the reason for census tract inclusion, as it was not updated with the addition of new tracts.	N/A; IRS does not publish listing of all tracts	N/A; not released by IRS	After Dec. 31, 2022	EC_AllTracts_V2.xlsx
CC Addition 2	IRS Notice 2024-48 Appendix 2: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts and have closed or retired that were not included in Appendix C to IRS Notice 2023-29 or Appendix 3 to IRS Notice 2023-47. Closure and retirement data as of April 1, 2024.	Additional census tracts in Coal Closure category, as determined by MSHA and EIA data through April 1, 2024, and that were not listed in IRS Notice 2023-29 Appendix C or IRS Notice 2023-48 Appendix 3 Does not include census tracts that are not eligible 2020 Census tract boundaries	IRS Notice 2024-48 Appendix 2	June 7, 2024 (IRS Notice)	After Dec. 31, 2022	EC_CC_Add2.xlsx
CC Version 3	Census tracts qualifying as Coal Closure energy communities, as published in IRS Notice 2023-29 Appendix C, IRS Notice 2023-47 Appendix 3, or IRS Notice 2024-48 Appendix 2	CC Version 2 + CC Addition 2 Census tracts in CC category, as determined by MSHA and EIA data through April 1, 2024 Does not include census tracts that are not eligible 2020 Census tract boundaries Note that this file does not include the reason for census tract inclusion, as it was not updated with the addition of new tracts	N/A; IRS does not publish cumulative listings	N/A; not released by IRS	After Dec. 31, 2022	EC_CC_V3.xlsx
All tracts Version 3	All U.S. census tracts and whether they are eligible for Coal Closure eligibility under the energy community bonus for the §§ 45, 48, 45Y, and 48E credits, per designations in IRS Notice 2023-29 Appendix C, IRS Notice 2023-47 Appendix 3, or IRS Notice 2024-48 Appendix 2	CC Version 3 plus tracts that are not eligible as coal closure census tracts All census tracts, both those that are and are not eligible under the CC Category Determined by MSHA and EIA data through April 1, 2024 2020 Census tract boundaries Note that this file does not include the reason for census tract inclusion, as it was not updated with the addition of new tracts	N/A; IRS does not publish listing of all tracts	N/A; not released by IRS	After Dec. 31, 2022	EC_AllTracts_V3.xlsx
Statistical Area Category Counties – Fossil Fuel Employment (FFE) Eligible
FFE Version 1	IRS Notice 2023-29 Appendix B: MSAs and non-MSAs that partially qualify as Energy Communities by having ever had, since December 31, 2009, direct Fossil Fuel Employment of 0.17% or greater	Counties in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2020 County Business Pattern data (released April 28, 2022) Version 1 of NAICS codes published in IRS Notice 2023-29 Version 1 of MSA/non-MSA determinations 2020 county boundaries	IRS Notice 2023-29 Appendix B	April 7, 2023	After Dec. 31, 2022	EC_MSA_FFE _V1.xlsx
FFE Addition 1	IRS Notice 2023-47 Appendix 1: Additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold that were not included in Appendix B to Notice 2023-29	Additional counties in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2021 County Business Pattern data (released April 27, 2023); release of 2021 CBP enabled additional county FFE eligible county Version 1 of NAICS codes published in IRS Notice 2023-29 Version 1 of MSA/non-MSA determinations 2020 county boundaries	IRS Notice 2023-47 Appendix 1	June 14, 2023	After Dec. 31, 2022	EC_MSA_FFE _Add1.xlsx
FFE Addition 2	IRS Notice 2024-30 Appendix 1: Additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold that were not included in Appendix B to Notice 2023-29 or Appendix 1 to Notice 2023-47	Additional counties in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2021 CBP data based on the addition of 2 NAICS codes NAICS codes published in IRS Notice 2024-30 in addition to those published in IRS Notice 2023-29 (Version 2 of NAICS codes) Version 1 of MSA/non-MSA determinations 2020 county boundaries	IRS Notice 2024-30 Appendix 1	March 22, 2024	After Dec. 31, 2022	EC_MSA_FFE _Add2.xlsx
Statistical Area Category Counties – Fossil Fuel Employment Eligible and Unemployment Rate (FFE_U) Eligible
FFE_U Version 1 – 2022 Unemployment rates	IRS Notice 2023-47 Appendix 2: MSAs and non-MSAs that qualify as energy communities in 2023 by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2022	Counties in MSAs and non-MSAs that meet the FFE threshold as of data from 2021 CBP data and the unemployment rate threshold using unemployment rates for 2022 Version 1 of NAICS codes published in IRS Notice 2023-29 Version 1 of MSA/non-MSA determinations Does not include counties that do not qualify for both the FFE and unemployment rate requirements	IRS Notice 2023-47 Appendix 2	June 14, 2023	After Dec. 31, 2022, and before June 7, 2024	EC_MSA_FFE_U2022_V1.xlsx
FFE_U Addition 1 – 2022 Unemployment rates	IRS Notice 2024-30 Appendix 2: Additional MSAs and non-MSAs that qualify as energy communities in 2023 by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2022 that were not included in Appendix 2 to Notice 2023-47	Additional counties in MSAs and non-MSAs that meet the FFE threshold as of data from 2021 CBP data and the unemployment rate threshold using unemployment rates for 2022 NAICS codes published in IRS Notice 2024-30 in addition to those published in IRS Notice 2023-29 (Version 2 of the NAICS codes) Version 1 of MSA/non-MSA determinations 2020 county boundaries	IRS Notice 2024-30 Appendix 2	March 22, 2024	After Dec. 31, 2022, and before June 7, 2024	EC_MSA_FFE_U2022_Add1.xlsx
All counties FFE_U – 2022 Unemployment rates	All U.S. counties or county-equivalents and whether they are eligible for Statistical Area eligibility under the energy community bonus for the §§ 45, 48, 45Y, and 48E credits, per NAICS code designations in IRS Notice 2024-30 and 2022 unemployment rates	Includes all counties, regardless of whether they are eligible for the FFE requirement and/or the unemployment rate requirement Includes the FFE rate for each year for 2010-2021 Includes the unemployment rate for 2022 for the county (as determined at the MSA/non-MSA level) Includes the national unemployment rate Denotes whether the county is eligible for FFE based on its FFE rates between 2010 and 2021 Denotes whether the county satisfies the unemployment rate requirement based on the 2022 unemployment rates Version 2 of NAICS codes Version 1 of MSA/non-MSA determinations 2020 county boundaries	N/A; IRS does not publish full list of counties	N/A; not released by IRS	After Dec. 31, 2022, and before June 7, 2024	EC_MSA_FEE_U2022_All_Counties.xlsx
FFE_U – 2023 Unemployment rates	IRS Notice 2024-48 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2023	Counties in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2021 County Business Pattern data and the unemployment rate threshold using unemployment rates for 2023 Version 2 of NAICS codes Version 1 of MSA/non-MSA determinations	IRS Notice 2024-48 Appendix 1	June 7, 2024	June 7, 2024 to release of 2025 Annual Statistical Area Category and Coal Closure Category Updates*	EC_MSA_FFE_U2023.xlsx
All counties FFE_U – 2023 Unemployment rates	All U.S. counties or county-equivalents and whether they are eligible for Statistical Area eligibility under the energy community bonus for the §§ 45, 48, 45Y, and 48E credits, per NAICS code designations in IRS Notice 2024-30 and unemployment rates for 2023	Includes all counties, regardless of whether they are eligible for the FFE requirement and/or the unemployment rate requirement Includes the FFE rate for each year for 2010-2021 Includes the unemployment rate for 2023 for the county (as determined at the MSA/non-MSA level) Includes the national unemployment rate for 2023 Denotes whether the county is eligible for FFE based on its FFE rates between 2010 and 2021 Denotes whether the county satisfies the unemployment rate requirement based on the 2023 unemployment rates Version 2 of NAICS codes Version 1 of MSA/non-MSA determinations 2020 county boundaries	N/A; IRS does not publish full list of counties	N/A; not released by IRS	Jun 7, 2024 to release of 2025 Annual Statistical Area Category and Coal Closure Category Updates*	EC_MSA_FEE_U2023_All_Counties.xlsx

^{*Annual Statistical Area Category and Coal Closure Category Updates generally are released by the IRS in approximately May of each year.}

Acronyms

BLS – Bureau of Labor Statistics

CBP – County Business Patterns

CC – Coal Closure

EIA – Energy Information Administration

FFE – Fossil Fuel Employment

IRS – Internal Revenue Service

MSA – Metropolitan Statistical Area

MSHA – Mine Safety and Health Administration

NAICS – North American Industry Classification System

OEWS – Occupation Employment and Wage Statistics

OMB – Office of Management and Budget

Federal Financial Data

Energy Communities Data Page

Other relevant links

Energy Communities Datasets: