This mapping tool reflects currently available data on two types of potentially qualifying energy communities as defined in the Inflation Reduction Act (IRA):

1. Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009.

2. Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that have had 0.17% or greater direct employment related to extraction, processing, transport, or storage of coal, oil, or natural gas. Only a subset of these MSAs and non-MSAs will qualify as energy communities, depending on whether their unemployment rate for the previous year is equal to or greater than the national average unemployment rate. Annual unemployment rates at the county level for 2022 will be released in April 2023. This map will be updated with the MSAs and non-MSAs that meet both the 0.17% fossil fuel employment threshold and an unemployment rate higher than the national average once the updated unemployment rate requirement once the 2022 unemployment rates are released. The updated map will be released in May 2023.

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.