In the course of generating the listings of census tracts and counties eligible for the energy community bonus credit, Treasury generated additional datasets that provide more detail related to eligibility, show the cumulative listing of census tracts with eligibility, and/or provide listings of all counties or census tracts and their eligibility. Basic information for these datasets and links to the data themselves are provided in this section.
Vintage 1: IRS Notice 2023-29 Appendix A: Treasury/IRS-defined MSAs and non-MSAs for IRA Energy Community Tax Credit Bonus
Released April 7, 2023
- 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)).
- Generally based on 2010 Decennial Census
- Treasury makes delineations based on counties for New England states
- 2020 county boundaries
- Applies after December 31, 2022 until end of the credit
- Dataset: EC_MSA_V1.xlsx
Vintages 1 and 2: IRS Notice 2025-31 Appendix 1: Treasury/IRS-defined MSAs and non-MSAs for IRA Energy Community Tax Credit Bonus, Vintage 1 and Vintage 2
Released June 23, 2025
- Defines which counties or county-equivalents are grouped into MSAs and non-MSAs for entire U.S.
- Uses the MSAs defined by OMB on July 21, 2023, in Bulletin No. 23-01 and the non-MSAs defined primarily by BLS in April, 2025.
- Generally based on 2020 Decennial Census
- Treasury makes delineations based on counties for New England states outside of Connecticut and uses the Connecticut planning regions
- For each county or county-equivalent, shows the MSA/non-MSA for both vintages of MSA/non-MSA delineations
- 2020 county boundaries
- Vintage 1 applies after Dec. 31, 2022, until the end of the credit; Vintage 2 applies after June 22, 2025, until the end of the credit.
- Dataset: EC_MSA_V1_V2.xlsx
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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
Released April 7, 2023
- Census tracts in Coal Closure (CC) category
- Coal closure eligibility determined by MSHA and EIA data through Feb. 7, 2023
- Does not include census tracts that are not eligible
- 2020 Decennial Census tract boundaries
- Applies after Dec. 31, 2022
- Dataset: 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
Not released by IRS. IRS does not publish listing of all tracts
- 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 Decennial Census tract boundaries
- Applies after Dec. 31, 2022
- Dataset: 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
Released June 14, 2023
- Additional census tracts in CC category by MSHA and EIA, not listed in IRS Notice 2023-29 Appendix C
- CC eligibility determined by MSHA and EIA data through May 1, 2023
- Does not include census tracts that are not eligible
- 2020 Decennial Census tract boundaries
- Applies after December 31, 2022
- Dataset: 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
Not released by IRS. IRS does not publish listing of all tracts
- 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 Decennial 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.
- Applies after December 31, 2022
- Dataset: 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
Not released by IRS. IRS does not publish listing of all tracts
- 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 Decennial 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.
- Applies after December 31, 2022
- Dataset: 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.
Released June 7, 2024 (IRS Notice)
- Additional census tracts in CC 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 Decennial Census tract boundaries
- Applies after December 31, 2022
- Dataset: 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
Not released by IRS. IRS does not publish cumulative listings
- 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 Decennial 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
- Applies after December 31, 2022
- Dataset: 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
Not released by IRS. IRS does not publish listing of all tracts
- 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 Decennial 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
- Applies after December 31, 2022
- Dataset: EC_AllTracts_V3.xlsx
CC Addition 3: IRS Notice 2025-31 Appendix 4: 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, Appendix 3 to IRS Notice 2023-47, or Appendix 2 to IRS Notice 2024-48. Closure and retirement data as of April 1, 2025.
Released June 23, 2025 (IRS Notice)
- Additional census tracts in CC category, as determined by MSHA and EIA data through April 1, 2025, and that were not listed in IRS Notice 2023-29 Appendix C, IRS Notice 2023-48 Appendix 3, or IRS Notice 2024-48 Appendix 2
- Does not include census tracts that are not eligible
- 2020 Decennial Census tract boundaries
- Eligibility dates: Tracts in IRS Notice 2025-31 Appendix 4 are eligible after June 22, 2025; those listed in IRS Notice 2025-31 Appendix 5 but not Appendix 4 are also eligible between Dec. 31, 2022 and June 23, 2025
- Dataset: EC_CC_Add3.xlsx
CC Version 4: Census tracts qualifying as Coal Closure energy communities, as published in IRS Notice 2023-29 Appendix C, IRS Notice 2023-47 Appendix 3, IRS Notice 2024-48 Appendix 2, or IRS Notice 2025-31 Appendix 4
Not released by IRS. IRS does not publish cumulative listings
- CC Version 2 + CC Addition 2 + CC Addition 3
- Census tracts in CC category, as determined by MSHA and EIA data through April 1, 2025
- Does not include census tracts that are not eligible
- 2020 Decennial 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
- Eligibility: See dates of eligibility by tract
- Dataset: EC_CC_V4.xlsx
All Tracts Version 4: 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, IRS Notice 2024-48 Appendix 2, or IRS Notice 2025-31 Appendix 4
Not released by IRS. IRS does not publish listing of all tracts
- CC Version 4 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, 2025
- 2020 Decennial 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
- Eligibility: See dates of eligibility by tract
- EC_AllTracts_V4.xlsx
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
Released April 7, 2023
- 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
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022
- Dataset: 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
Released June 14, 2023
- 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
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022
- Dataset: 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
Released March 22, 2024
- 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)
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022
- EC_MSA_FFE _Add2.xlsx
FFE Addition 3: IRS Notice 2025-31 Appendix 2: Additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold that were not included in Appendix B to Notice 2023-29, Appendix 1 to Notice 2023-47, or Appendix 1 to Notice 2024-30
Released June 23, 2025
- Additional counties in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2022 CBP data
- NAICS codes published in IRS Notice 2024-30 in addition to those published in IRS Notice 2023-29 (Version 2 of NAICS codes)
- Vintages 1 and 2 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022
- Dataset: EC_MSA_FFE _Add3.xlsx
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
Released June 14, 2023
- 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
- Vintage 1 of MSA/non-MSA delineations
- Does not include counties that do not qualify for both the FFE and unemployment rate requirements
- Applies after December 31, 2022 and before June 7, 2024
- Dataset: 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
Released March 22, 2024
- 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)
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022 and before June 7, 2024
- Dataset: 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
Not released by IRS. IRS does not publish full list of counties.
- 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
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies after December 31, 2022 and before June 7, 2024
- Dataset: EC_MSA_FEE_U2022_AllCounties.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
Released June 7, 2024
- 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
- Vintage 1 of MSA/non-MSA delineations
- Applies June 7, 2024
- Dataset: 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
Not released by IRS; IRS does not publish full list of counties.
- Includes all counties and county-equivalents, 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
- Vintage 1 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies from June 7, 2024 to June 22, 2025
- Dataset: EC_MSA_FFE_U2023_AllCounties.xlsx
FFE_U – 2024 Unemployment rates: IRS Notice 2025-31 Appendix 3: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2024
Released June 23, 2025
- Counties and county-equivalents in MSAs and non-MSAs that meet the Fossil Fuel Employment threshold as of data from 2022 County Business Pattern data and the unemployment rate threshold using unemployment rates for 2024, under one or both vintages of MSA/non-MSA delineations
- Version 2 of NAICS codes
- Vintages 1 and 2 of MSA/non-MSA delineations
- Applies: June 23, 2025, to release of 2026 Annual Statistical Area Category and Coal Closure Category Updates. Annual Statistical Area Category and Coal Closure Category Updates generally are released by the IRS in approximately May of each year.
- Dataset: EC_MSA_FFE_U2024.xlsx
All counties FFE_U – 2024 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 2024
Not released by IRS; IRS does not publish full list of counties.
- Includes all counties and county-equivalents, regardless of whether they are eligible for the FFE requirement and/or the unemployment rate requirement
- Includes the FFE rate for each year for 2010-2022, under both MSA/non-MSA vintages
- Includes the unemployment rate for 2024 for the county (as determined at the MSA/non-MSA level) for both MSA/non-MSA vintages
- Includes the national unemployment rate for 2024
- Denotes whether the county is eligible for FFE based on its FFE rates between 2010 and 2022, under both MSA/non-MSA vintages
- Denotes whether the county satisfies the unemployment rate requirement based on the 2024 unemployment rates, under both MSA/non-MSA vintages
- Version 2 of NAICS codes
- Vintages 1 and 2 of MSA/non-MSA delineations
- 2020 county boundaries
- Applies Jun 23, 2025 to release of 2026 Annual Statistical Area Category and Coal Closure Category Updates. Annual Statistical Area Category and Coal Closure Category Updates generally are released by the IRS in approximately May of each year.
- Dataset: EC_MSA_FFE_U2024_AllCounties.xlsx
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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