The mapping tool reflects currently available data on two types of energy communities. First, the map shows energy communities that are census tracts and that have had coal mine closures after December 31, 1999, or coal-fired electric generating unit retirements after December 31, 2009, and tracts that are directly adjoining. Second, the map shows the metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities for 2023. These MSAs and non-MSAs have had for at least one year since 2009, 0.17% or greater direct employment related to extraction, processing, transport, or storage of coal, oil, or natural gas (the fossil fuel employment (FFE) threshold) and have an unemployment rate for 2023 that is equal to or greater than the national average unemployment rate for 2023. These MSAs and non-MSAs that meet the 2023 unemployment rate requirement are energy communities as of June 7, 2024, and will maintain that status until the unemployment rates for 2024 become available and the 2025 Annual Statistical Area Category and Coal Closure Category Update is released. The guidance that determines the MSAs and non-MSAs that are energy communities based on 2024 unemployment rates will likely be released in May 2025. In addition, the map shows MSAs and non-MSAs that only meet the FFE threshold. These MSAs and non-MSAs are not energy communities as of June 7, 2024, because they do not meet the unemployment rate requirement; however, these areas could become energy communities in a future year if the unemployment requirement is also met. Note that brownfields are not shown on this map.

Additional information on energy communities, related tax credits, and contact information for addressing questions can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/).

Disclaimer: The mapping tool may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes. The mapping tool does not reflect the application of the law to a specific taxpayer’s situation, and the applicable Internal Revenue Code provisions ultimately control.