This mapping tool reflects currently available data on two types of potentially qualifying energy communities as defined in the Inflation Reduction Act (IRA), as of June 7, 2024:

1. Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009. This included tracts from the 2023 and 2024 data release.

2. Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities as they meet both the Fossil Fuel Employment (FFE) threshold and the unemployment rate requirement. This includes data from the 2023 release and 2024 release as of June 7, 2024.

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.