US · guidance
Notice 2024-30, 2024-16 I.R.B. 878
Energy Community Bonus Credit Amounts Under the Inflation Reduction Act of 2022
SECTION 1. PURPOSE
This notice modifies Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), by expanding the Nameplate Capacity Attribution Rule under section 4.02(1)(b) of Notice 2023-29 to include additional attribution property and by adding two 2017 North American Industry Classification System (NAICS) industry codes to the table in section 3.03(2) of Notice 2023-29 for purposes of determining the Fossil Fuel Employment rate (as defined in section 3.03(2) of Notice 2023-29). These modifications are set forth in section 3 of this notice.
SECTION 2. BACKGROUND
.01 In General. Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amended §§ 45 and 48 of the Internal Revenue Code (Code)1 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and added new §§ 45Y and 48E, which provide increased credit amounts or rates for certain qualified facilities, energy projects, or energy storage technologies that satisfy similar requirements and that are placed in service after December 31, 2024.2
Notice 2023-29 describes certain rules that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to include in forthcoming proposed regulations for determining what constitutes an energy community, as defined in § 45(b)(11)(B) and as adopted by §§ 45Y(g)(7), 48(a)(14), and 48E(a)(3)(A), and for determining whether a qualified facility, an energy project, or energy storage technology is located in an energy community. Notice 2023-29 also provides that the Treasury Department and the IRS intend to propose that the forthcoming proposed regulations will apply to taxable years ending after April 4, 2023. Taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29 until the proposed regulations are published.
Sections 45(b)(11), 48(a)(14), 45Y(g)(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (defined in section 2 of Notice 2023-29) for increased energy community bonus credit amounts or rates under those provisions of the Code. Section 2 of Notice 2023-29 provides that the term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 or determined under § 45Y that is located in an energy community; (2) an energy project eligible for a credit determined under § 48, which may include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified property as energy property under § 48, that is placed in service within an energy community; or (3) a qualified investment with respect to a qualified facility or energy storage technology eligible for a credit determined under § 48E that is placed in service within an energy community.
Section 45(b)(11)(B) identifies three location-based categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E, described in Notice 2023-29 as the Brownfield Category, the Statistical Area Category, and the Coal Closure Category. The Statistical Area Category includes a metropolitan statistical area (MSA) or non-metropolitan statistical area (non-MSA) that (1) has (or had at any time after December 31, 2009) 0.17 percent or greater direct employment (Fossil Fuel Employment) or 25 percent or greater local tax revenues (Fossil Fuel Tax Revenue) related to the extraction, processing, transport, or storage of coal, oil, or natural gas (as determined by the Secretary of the Treasury or her delegate (Secretary)); and (2) has an unemployment rate at or above the national average unemployment rate for the previous year (as determined by the Secretary).
Section 4 of Notice 2023-29 provides generally applicable rules for determining whether a qualified facility is located in an energy community under §§ 45 or 45Y, and under §§ 48 and 48E, whether an energy project, qualified facility, or energy storage technology, as applicable, is placed in service within an energy community. Section 4.02 of Notice 2023-29 provides that an EC Project is treated as located in or placed in service within an energy community if it satisfies either the Nameplate Capacity Test under section 4.02(1) of that notice or the Footprint Test under section 4.02(2) of that notice.
.02 The Nameplate Capacity Attribution Rule. Under the Nameplate Capacity Test, an EC Project that has nameplate capacity is considered located in or placed in service within an energy community if 50 percent or more of the EC Project’s nameplate capacity is in an area that qualifies as an energy community. The Nameplate Capacity Test includes a Nameplate Capacity Attribution Rule (described in section 4.02(1)(b) of Notice 2023-29). The Nameplate Capacity Attribution Rule provides that if an EC Project with offshore energy generation units has nameplate capacity but none of the EC Project’s energy-generating units are in a census tract, MSA, or non-MSA, then the Nameplate Capacity Test for such EC Project is applied by attributing all the nameplate capacity of such EC Project to the land-based power conditioning equipment that conditions energy generated by the EC Project for transmission, distribution, or use and that is closest to the point of interconnection. Section 3.01 of this notice expands the Nameplate Capacity Attribution Rule to include additional attribution property.
.03 NAICS codes used for determining the Fossil Fuel Employment rate. Section 3.03(2) of Notice 2023-29 provides that for purposes of determining whether an MSA or non-MSA is in the Statistical Area Category based on Fossil Fuel Employment, the relevant direct employment is determined by the number of people employed in the industries identified by the 2017 NAICS industry codes listed in the table in section 3.03(2) of Notice 2023-29. The Fossil Fuel Employment rate is determined as the number of people employed in the industries identified by the 2017 NAICS codes specified in the table and as listed in the annual County Files of the County Business Patterns (CBP) published by the Census Bureau, divided by the total number of people employed in that area. The Fossil Fuel Employment and total employment for each county in an MSA or non-MSA is aggregated for each year to determine whether the MSA or non-MSA meets the Fossil Fuel Employment threshold of 0.17 percent. Section 3.02 of this notice modifies the Fossil Fuel Employment rate determination by adding two NAICS codes to the table provided in section 3.03(2) of Notice 2023-29.
SECTION 3. MODIFICATION OF NOTICE 2023-29
.01 Modification of the Nameplate Capacity Attribution Rule. Section 4.02(1)(b) of Notice 2023-29 is modified to read as follows:
(b) Nameplate Capacity Attribution Rule. If an EC Project with offshore energy generation units has nameplate capacity but none of the EC Project’s energy-generating units are in a census tract, MSA, or non-MSA, then the Nameplate Capacity Test for such EC Project is applied by attributing all the nameplate capacity of such EC Project to: (i) any land-based power conditioning equipment that conditions energy generated by the EC Project for transmission, distribution, or use before the energy is transmitted to the point of interconnection (or in the case of an EC Project with multiple points of interconnection, any land-based power conditioning equipment that conditions energy generated by the EC Project for transmission, distribution, or use before the energy is transmitted to one of the multiple points of interconnection); or (ii) any EC Project supervisory control and data acquisition (SCADA) equipment located in an EC Project Port. EC Project SCADA equipment is property owned by the taxpayer that owns the EC Project and is used to remotely monitor and control the EC Project’s operations. An EC Project Port is defined as a port used either full or part-time to facilitate maritime operations necessary for the installation or operation and maintenance of the EC Project, and with a significant long-term relationship with the EC Project at which staff employed by, or working as independent contractors for, the taxpayer that owns the EC Project are based and perform functions essential to the EC Project’s operations. A port will be considered to have a significant long-term relationship with the EC Project only if the taxpayer that owns the EC Project owns (in whole or in part) or leases (in whole or in part) under a lease agreement with a term of at least 10 years, the port in which the EC Project SCADA equipment is located. Staff employed by, or working as independent contractors for, the taxpayer that owns the EC Project will be considered based in an EC Project Port to perform functions essential to the EC Project’s operations only if the staff perform (collectively, if not individually) all of the following functions: management of marine operations, inventory and handling of spare parts and consumables, and berthing and dispatch of operation and maintenance vessels and associated crews and technicians.
.02 Modification of the Fossil Fuel Employment rate determination by the addition of two NAICS codes.
(1) The table in section 3.03(2) of Notice 2023-29 is modified to read as follows (new codes in bold):
2017 NAICS code
Description
211
Oil and Gas Extraction
2121
Coal Mining
213111
Drilling Oil and Gas Wells
213112
Support Activities for Oil and Gas Operations
213113
Support Activities for Coal Mining
2212
Natural Gas Distribution
23712
Oil and Gas Pipeline and Related Structures Construction
32411
Petroleum Refineries
4861
Pipeline Transportation of Crude Oil
4862
Pipeline Transportation of Natural Gas
(2) Appendix B to Notice 2023-29 provided the list of MSAs and non-MSAs that meet the Fossil Fuel Employment threshold described in § 45(b)(11)(B)(ii)(I) and section 3.03(2) of Notice 2023-29. Appendix 1 to this notice is a list of additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold described in Notice 2023-29 after including the two additional NAICS codes. Appendix 1 to this notice, Appendix B to Notice 2023-29, and Appendix 1 to Notice 2023-47 together provide the full list of MSAs and non-MSAs that meet the Fossil Fuel Employment threshold applicable to the period beginning on January 1, 2023.
(3) Appendix 2 to Notice 2023-47 is a list of MSAs and non-MSAs that qualify as energy communities because they meet the Fossil Fuel Employment threshold and have an unemployment rate at or above the national average unemployment rate for calendar year 2022 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29. Appendix 2 to this notice is a list of additional MSAs and non-MSAs that qualify as energy communities after including the two additional NAICS codes. Appendix 2 to this notice and Appendix 2 of Notice 2023-47 together provide the full list of energy communities in the Statistical Area Category for the period beginning on January 1, 2023. As provided in section 3.03(3) of Notice 2023-29, the energy community status for the MSAs and non-MSAs listed in Appendix 2 of Notice 2023-47 and Appendix 2 of this notice is effective as of January 1, 2023, and that status will continue until the list is updated based on unemployment rates for calendar year 2023.
SECTION 4. APPLICABILITY DATE
Until the proposed regulations are published, taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29, as previously clarified by Notice 2023-45 and modified by section 3 this notice, for taxable years ending after April 4, 2023.
SECTION 5. EFFECT ON OTHER DOCUMENTS
Notice 2023-29 is modified as provided in section 3 of this notice. Except as provided in section 3 of this notice, this notice does not otherwise affect the guidance provided in Notice 2023-29.
SECTION 6. DRAFTING INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number).
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
State FIPS Code
County FIPS Code
State Name
County or County-Equivalent Entity Name
MSA or non-MSA Code
MSA or non-MSA Name
01
015
Alabama
Calhoun County
11500
Anniston-Oxford-Jacksonville, AL
01
017
Alabama
Chambers County
100002
Northeast Alabama nonmetropolitan area
01
019
Alabama
Cherokee County
100002
Northeast Alabama nonmetropolitan area
01
027
Alabama
Clay County
100002
Northeast Alabama nonmetropolitan area
01
029
Alabama
Cleburne County
100002
Northeast Alabama nonmetropolitan area
01
037
Alabama
Coosa County
100002
Northeast Alabama nonmetropolitan area
01
049
Alabama
DeKalb County
100002
Northeast Alabama nonmetropolitan area
01
071
Alabama
Jackson County
100002
Northeast Alabama nonmetropolitan area
01
095
Alabama
Marshall County
100002
Northeast Alabama nonmetropolitan area
01
111
Alabama
Randolph County
100002
Northeast Alabama nonmetropolitan area
01
121
Alabama
Talladega County
100002
Northeast Alabama nonmetropolitan area
01
123
Alabama
Tallapoosa County
100002
Northeast Alabama nonmetropolitan area
04
003
Arizona
Cochise County
43420
Sierra Vista-Douglas, AZ
04
005
Arizona
Coconino County
22380
Flagstaff, AZ
04
019
Arizona
Pima County
46060
Tucson, AZ
04
025
Arizona
Yavapai County
39140
Prescott, AZ
05
007
Arkansas
Benton County
22220
Fayetteville-Springdale-Rogers, AR-MO
05
025
Arkansas
Cleveland County
38220
Pine Bluff, AR
05
051
Arkansas
Garland County
26300
Hot Springs, AR
05
069
Arkansas
Jefferson County
38220
Pine Bluff, AR
05
079
Arkansas
Lincoln County
38220
Pine Bluff, AR
05
081
Arkansas
Little River County
45500
Texarkana, TX-AR
05
087
Arkansas
Madison County
22220
Fayetteville-Springdale-Rogers, AR-MO
05
091
Arkansas
Miller County
45500
Texarkana, TX-AR
05
143
Arkansas
Washington County
22220
Fayetteville-Springdale-Rogers, AR-MO
06
003
California
Alpine County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
005
California
Amador County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
009
California
Calaveras County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
011
California
Colusa County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
021
California
Glenn County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
027
California
Inyo County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
035
California
Lassen County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
043
California
Mariposa County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
049
California
Modoc County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
051
California
Mono County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
055
California
Napa County
34900
Napa, CA
06
057
California
Nevada County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
063
California
Plumas County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
065
California
Riverside County
40140
Riverside-San Bernardino-Ontario, CA
06
071
California
San Bernardino County
40140
Riverside-San Bernardino-Ontario, CA
06
073
California
San Diego County
41740
San Diego-Carlsbad, CA
06
091
California
Sierra County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
093
California
Siskiyou County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
103
California
Tehama County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
105
California
Trinity County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
107
California
Tulare County
47300
Visalia-Porterville, CA
06
109
California
Tuolumne County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
08
013
Colorado
Boulder County
14500
Boulder, CO
09
009
Connecticut
New Haven County
35300
New Haven-Milford, CT
09
015
Connecticut
Windham County
49340
Worcester, MA-CT
10
003
Delaware
New Castle County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
12
001
Florida
Alachua County
23540
Gainesville, FL
12
027
Florida
DeSoto County
1200003
South Florida nonmetropolitan area
12
033
Florida
Escambia County
37860
Pensacola-Ferry Pass-Brent, FL
12
039
Florida
Gadsden County
45220
Tallahassee, FL
12
041
Florida
Gilchrist County
23540
Gainesville, FL
12
043
Florida
Glades County
1200003
South Florida nonmetropolitan area
12
049
Florida
Hardee County
1200003
South Florida nonmetropolitan area
12
051
Florida
Hendry County
1200003
South Florida nonmetropolitan area
12
065
Florida
Jefferson County
45220
Tallahassee, FL
12
073
Florida
Leon County
45220
Tallahassee, FL
12
087
Florida
Monroe County
1200003
South Florida nonmetropolitan area
12
093
Florida
Okeechobee County
1200003
South Florida nonmetropolitan area
12
113
Florida
Santa Rosa County
37860
Pensacola-Ferry Pass-Brent, FL
12
129
Florida
Wakulla County
45220
Tallahassee, FL
13
013
Georgia
Barrow County
12060
Atlanta-Sandy Springs-Roswell, GA
13
015
Georgia
Bartow County
12060
Atlanta-Sandy Springs-Roswell, GA
13
035
Georgia
Butts County
12060
Atlanta-Sandy Springs-Roswell, GA
13
045
Georgia
Carroll County
12060
Atlanta-Sandy Springs-Roswell, GA
13
057
Georgia
Cherokee County
12060
Atlanta-Sandy Springs-Roswell, GA
13
059
Georgia
Clarke County
12020
Athens-Clarke County, GA
13
063
Georgia
Clayton County
12060
Atlanta-Sandy Springs-Roswell, GA
13
067
Georgia
Cobb County
12060
Atlanta-Sandy Springs-Roswell, GA
13
077
Georgia
Coweta County
12060
Atlanta-Sandy Springs-Roswell, GA
13
085
Georgia
Dawson County
12060
Atlanta-Sandy Springs-Roswell, GA
13
089
Georgia
DeKalb County
12060
Atlanta-Sandy Springs-Roswell, GA
13
097
Georgia
Douglas County
12060
Atlanta-Sandy Springs-Roswell, GA
13
113
Georgia
Fayette County
12060
Atlanta-Sandy Springs-Roswell, GA
13
115
Georgia
Floyd County
40660
Rome, GA
13
117
Georgia
Forsyth County
12060
Atlanta-Sandy Springs-Roswell, GA
13
121
Georgia
Fulton County
12060
Atlanta-Sandy Springs-Roswell, GA
13
135
Georgia
Gwinnett County
12060
Atlanta-Sandy Springs-Roswell, GA
13
143
Georgia
Haralson County
12060
Atlanta-Sandy Springs-Roswell, GA
13
149
Georgia
Heard County
12060
Atlanta-Sandy Springs-Roswell, GA
13
151
Georgia
Henry County
12060
Atlanta-Sandy Springs-Roswell, GA
13
159
Georgia
Jasper County
12060
Atlanta-Sandy Springs-Roswell, GA
13
171
Georgia
Lamar County
12060
Atlanta-Sandy Springs-Roswell, GA
13
195
Georgia
Madison County
12020
Athens-Clarke County, GA
13
199
Georgia
Meriwether County
12060
Atlanta-Sandy Springs-Roswell, GA
13
211
Georgia
Morgan County
12060
Atlanta-Sandy Springs-Roswell, GA
13
217
Georgia
Newton County
12060
Atlanta-Sandy Springs-Roswell, GA
13
219
Georgia
Oconee County
12020
Athens-Clarke County, GA
13
221
Georgia
Oglethorpe County
12020
Athens-Clarke County, GA
13
223
Georgia
Paulding County
12060
Atlanta-Sandy Springs-Roswell, GA
13
227
Georgia
Pickens County
12060
Atlanta-Sandy Springs-Roswell, GA
13
231
Georgia
Pike County
12060
Atlanta-Sandy Springs-Roswell, GA
13
247
Georgia
Rockdale County
12060
Atlanta-Sandy Springs-Roswell, GA
13
255
Georgia
Spalding County
12060
Atlanta-Sandy Springs-Roswell, GA
13
297
Georgia
Walton County
12060
Atlanta-Sandy Springs-Roswell, GA
16
001
Idaho
Ada County
14260
Boise City, ID
16
015
Idaho
Boise County
14260
Boise City, ID
16
027
Idaho
Canyon County
14260
Boise City, ID
16
045
Idaho
Gem County
14260
Boise City, ID
16
073
Idaho
Owyhee County
14260
Boise City, ID
17
005
Illinois
Bond County
41180
St. Louis, MO-IL
17
011
Illinois
Bureau County
1700001
Northwest Illinois nonmetropolitan area
17
013
Illinois
Calhoun County
41180
St. Louis, MO-IL
17
015
Illinois
Carroll County
1700001
Northwest Illinois nonmetropolitan area
17
027
Illinois
Clinton County
41180
St. Louis, MO-IL
17
031
Illinois
Cook County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
037
Illinois
DeKalb County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
043
Illinois
DuPage County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
063
Illinois
Grundy County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
083
Illinois
Jersey County
41180
St. Louis, MO-IL
17
085
Illinois
Jo Daviess County
1700001
Northwest Illinois nonmetropolitan area
17
089
Illinois
Kane County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
091
Illinois
Kankakee County
28100
Kankakee, IL
17
093
Illinois
Kendall County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
097
Illinois
Lake County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
099
Illinois
LaSalle County
1700001
Northwest Illinois nonmetropolitan area
17
103
Illinois
Lee County
1700001
Northwest Illinois nonmetropolitan area
17
111
Illinois
McHenry County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
115
Illinois
Macon County
19500
Decatur, IL
17
117
Illinois
Macoupin County
41180
St. Louis, MO-IL
17
119
Illinois
Madison County
41180
St. Louis, MO-IL
17
133
Illinois
Monroe County
41180
St. Louis, MO-IL
17
141
Illinois
Ogle County
1700001
Northwest Illinois nonmetropolitan area
17
155
Illinois
Putnam County
1700001
Northwest Illinois nonmetropolitan area
17
163
Illinois
St. Clair County
41180
St. Louis, MO-IL
17
177
Illinois
Stephenson County
1700001
Northwest Illinois nonmetropolitan area
17
195
Illinois
Whiteside County
1700001
Northwest Illinois nonmetropolitan area
17
197
Illinois
Will County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
009
Indiana
Blackford County
1800002
Central Indiana nonmetropolitan area
18
023
Indiana
Clinton County
1800002
Central Indiana nonmetropolitan area
18
031
Indiana
Decatur County
1800002
Central Indiana nonmetropolitan area
18
041
Indiana
Fayette County
1800002
Central Indiana nonmetropolitan area
18
045
Indiana
Fountain County
1800002
Central Indiana nonmetropolitan area
18
047
Indiana
Franklin County
1800002
Central Indiana nonmetropolitan area
18
053
Indiana
Grant County
1800002
Central Indiana nonmetropolitan area
18
065
Indiana
Henry County
1800002
Central Indiana nonmetropolitan area
18
073
Indiana
Jasper County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
075
Indiana
Jay County
1800002
Central Indiana nonmetropolitan area
18
089
Indiana
Lake County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
107
Indiana
Montgomery County
1800002
Central Indiana nonmetropolitan area
18
111
Indiana
Newton County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
121
Indiana
Parke County
1800002
Central Indiana nonmetropolitan area
18
127
Indiana
Porter County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
135
Indiana
Randolph County
1800002
Central Indiana nonmetropolitan area
18
139
Indiana
Rush County
1800002
Central Indiana nonmetropolitan area
18
159
Indiana
Tipton County
1800002
Central Indiana nonmetropolitan area
18
171
Indiana
Warren County
1800002
Central Indiana nonmetropolitan area
18
177
Indiana
Wayne County
1800002
Central Indiana nonmetropolitan area
19
061
Iowa
Dubuque County
20220
Dubuque, IA
20
045
Kansas
Douglas County
29940
Lawrence, KS
20
091
Kansas
Johnson County
28140
Kansas City, MO-KS
20
103
Kansas
Leavenworth County
28140
Kansas City, MO-KS
20
107
Kansas
Linn County
28140
Kansas City, MO-KS
20
121
Kansas
Miami County
28140
Kansas City, MO-KS
20
209
Kansas
Wyandotte County
28140
Kansas City, MO-KS
21
093
Kentucky
Hardin County
21060
Elizabethtown-Fort Knox, KY
21
123
Kentucky
Larue County
21060
Elizabethtown-Fort Knox, KY
21
163
Kentucky
Meade County
21060
Elizabethtown-Fort Knox, KY
23
001
Maine
Androscoggin County
30340
Lewiston-Auburn, ME
24
015
Maryland
Cecil County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
25
001
Massachusetts
Barnstable County
12700
Barnstable Town, MA
25
003
Massachusetts
Berkshire County
38340
Pittsfield, MA
25
007
Massachusetts
Dukes County
2500006
Massachusetts nonmetropolitan area
25
011
Massachusetts
Franklin County
2500006
Massachusetts nonmetropolitan area
25
019
Massachusetts
Nantucket County
2500006
Massachusetts nonmetropolitan area
25
027
Massachusetts
Worcester County
49340
Worcester, MA-CT
26
087
Michigan
Lapeer County
19820
Detroit-Warren-Dearborn, MI
26
093
Michigan
Livingston County
19820
Detroit-Warren-Dearborn, MI
26
099
Michigan
Macomb County
19820
Detroit-Warren-Dearborn, MI
26
115
Michigan
Monroe County
33780
Monroe, MI
26
125
Michigan
Oakland County
19820
Detroit-Warren-Dearborn, MI
26
147
Michigan
St. Clair County
19820
Detroit-Warren-Dearborn, MI
26
161
Michigan
Washtenaw County
11460
Ann Arbor, MI
26
163
Michigan
Wayne County
19820
Detroit-Warren-Dearborn, MI
27
003
Minnesota
Anoka County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
005
Minnesota
Becker County
2700001
Northwest Minnesota nonmetropolitan area
27
007
Minnesota
Beltrami County
2700001
Northwest Minnesota nonmetropolitan area
27
011
Minnesota
Big Stone County
2700003
Southwest Minnesota nonmetropolitan area
27
019
Minnesota
Carver County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
021
Minnesota
Cass County
2700001
Northwest Minnesota nonmetropolitan area
27
023
Minnesota
Chippewa County
2700003
Southwest Minnesota nonmetropolitan area
27
025
Minnesota
Chisago County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
029
Minnesota
Clearwater County
2700001
Northwest Minnesota nonmetropolitan area
27
033
Minnesota
Cottonwood County
2700003
Southwest Minnesota nonmetropolitan area
27
035
Minnesota
Crow Wing County
2700001
Northwest Minnesota nonmetropolitan area
27
037
Minnesota
Dakota County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
041
Minnesota
Douglas County
2700001
Northwest Minnesota nonmetropolitan area
27
051
Minnesota
Grant County
2700001
Northwest Minnesota nonmetropolitan area
27
053
Minnesota
Hennepin County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
057
Minnesota
Hubbard County
2700001
Northwest Minnesota nonmetropolitan area
27
059
Minnesota
Isanti County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
063
Minnesota
Jackson County
2700003
Southwest Minnesota nonmetropolitan area
27
067
Minnesota
Kandiyohi County
2700003
Southwest Minnesota nonmetropolitan area
27
069
Minnesota
Kittson County
2700001
Northwest Minnesota nonmetropolitan area
27
073
Minnesota
Lac qui Parle County
2700003
Southwest Minnesota nonmetropolitan area
27
077
Minnesota
Lake of the Woods County
2700001
Northwest Minnesota nonmetropolitan area
27
079
Minnesota
Le Sueur County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
081
Minnesota
Lincoln County
2700003
Southwest Minnesota nonmetropolitan area
27
083
Minnesota
Lyon County
2700003
Southwest Minnesota nonmetropolitan area
27
085
Minnesota
McLeod County
2700003
Southwest Minnesota nonmetropolitan area
27
087
Minnesota
Mahnomen County
2700001
Northwest Minnesota nonmetropolitan area
27
089
Minnesota
Marshall County
2700001
Northwest Minnesota nonmetropolitan area
27
093
Minnesota
Meeker County
2700003
Southwest Minnesota nonmetropolitan area
27
095
Minnesota
Mille Lacs County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
097
Minnesota
Morrison County
2700001
Northwest Minnesota nonmetropolitan area
27
101
Minnesota
Murray County
2700003
Southwest Minnesota nonmetropolitan area
27
105
Minnesota
Nobles County
2700003
Southwest Minnesota nonmetropolitan area
27
107
Minnesota
Norman County
2700001
Northwest Minnesota nonmetropolitan area
27
111
Minnesota
Otter Tail County
2700001
Northwest Minnesota nonmetropolitan area
27
113
Minnesota
Pennington County
2700001
Northwest Minnesota nonmetropolitan area
27
117
Minnesota
Pipestone County
2700003
Southwest Minnesota nonmetropolitan area
27
121
Minnesota
Pope County
2700001
Northwest Minnesota nonmetropolitan area
27
123
Minnesota
Ramsey County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
125
Minnesota
Red Lake County
2700001
Northwest Minnesota nonmetropolitan area
27
127
Minnesota
Redwood County
2700003
Southwest Minnesota nonmetropolitan area
27
129
Minnesota
Renville County
2700003
Southwest Minnesota nonmetropolitan area
27
133
Minnesota
Rock County
2700003
Southwest Minnesota nonmetropolitan area
27
135
Minnesota
Roseau County
2700001
Northwest Minnesota nonmetropolitan area
27
139
Minnesota
Scott County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
141
Minnesota
Sherburne County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
143
Minnesota
Sibley County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
149
Minnesota
Stevens County
2700001
Northwest Minnesota nonmetropolitan area
27
151
Minnesota
Swift County
2700003
Southwest Minnesota nonmetropolitan area
27
153
Minnesota
Todd County
2700001
Northwest Minnesota nonmetropolitan area
27
155
Minnesota
Traverse County
2700001
Northwest Minnesota nonmetropolitan area
27
159
Minnesota
Wadena County
2700001
Northwest Minnesota nonmetropolitan area
27
163
Minnesota
Washington County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
167
Minnesota
Wilkin County
2700001
Northwest Minnesota nonmetropolitan area
27
171
Minnesota
Wright County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
27
173
Minnesota
Yellow Medicine County
2700003
Southwest Minnesota nonmetropolitan area
29
001
Missouri
Adair County
2900002
North Missouri nonmetropolitan area
29
005
Missouri
Atchison County
2900002
North Missouri nonmetropolitan area
29
007
Missouri
Audrain County
2900002
North Missouri nonmetropolitan area
29
009
Missouri
Barry County
2900004
Southwest Missouri nonmetropolitan area
29
011
Missouri
Barton County
2900004
Southwest Missouri nonmetropolitan area
29
013
Missouri
Bates County
28140
Kansas City, MO-KS
29
025
Missouri
Caldwell County
28140
Kansas City, MO-KS
29
033
Missouri
Carroll County
2900002
North Missouri nonmetropolitan area
29
037
Missouri
Cass County
28140
Kansas City, MO-KS
29
039
Missouri
Cedar County
2900004
Southwest Missouri nonmetropolitan area
29
041
Missouri
Chariton County
2900002
North Missouri nonmetropolitan area
29
045
Missouri
Clark County
2900002
North Missouri nonmetropolitan area
29
047
Missouri
Clay County
28140
Kansas City, MO-KS
29
049
Missouri
Clinton County
28140
Kansas City, MO-KS
29
057
Missouri
Dade County
2900004
Southwest Missouri nonmetropolitan area
29
061
Missouri
Daviess County
2900002
North Missouri nonmetropolitan area
29
071
Missouri
Franklin County
41180
St. Louis, MO-IL
29
075
Missouri
Gentry County
2900002
North Missouri nonmetropolitan area
29
079
Missouri
Grundy County
2900002
North Missouri nonmetropolitan area
29
081
Missouri
Harrison County
2900002
North Missouri nonmetropolitan area
29
087
Missouri
Holt County
2900002
North Missouri nonmetropolitan area
29
095
Missouri
Jackson County
28140
Kansas City, MO-KS
29
097
Missouri
Jasper County
27900
Joplin, MO
29
099
Missouri
Jefferson County
41180
St. Louis, MO-IL
29
103
Missouri
Knox County
2900002
North Missouri nonmetropolitan area
29
107
Missouri
Lafayette County
28140
Kansas City, MO-KS
29
109
Missouri
Lawrence County
2900004
Southwest Missouri nonmetropolitan area
29
111
Missouri
Lewis County
2900002
North Missouri nonmetropolitan area
29
113
Missouri
Lincoln County
41180
St. Louis, MO-IL
29
115
Missouri
Linn County
2900002
North Missouri nonmetropolitan area
29
117
Missouri
Livingston County
2900002
North Missouri nonmetropolitan area
29
119
Missouri
McDonald County
22220
Fayetteville-Springdale-Rogers, AR-MO
29
121
Missouri
Macon County
2900002
North Missouri nonmetropolitan area
29
127
Missouri
Marion County
2900002
North Missouri nonmetropolitan area
29
129
Missouri
Mercer County
2900002
North Missouri nonmetropolitan area
29
137
Missouri
Monroe County
2900002
North Missouri nonmetropolitan area
29
139
Missouri
Montgomery County
2900002
North Missouri nonmetropolitan area
29
145
Missouri
Newton County
27900
Joplin, MO
29
147
Missouri
Nodaway County
2900002
North Missouri nonmetropolitan area
29
163
Missouri
Pike County
2900002
North Missouri nonmetropolitan area
29
165
Missouri
Platte County
28140
Kansas City, MO-KS
29
171
Missouri
Putnam County
2900002
North Missouri nonmetropolitan area
29
173
Missouri
Ralls County
2900002
North Missouri nonmetropolitan area
29
175
Missouri
Randolph County
2900002
North Missouri nonmetropolitan area
29
177
Missouri
Ray County
28140
Kansas City, MO-KS
29
183
Missouri
St. Charles County
41180
St. Louis, MO-IL
29
189
Missouri
St. Louis County
41180
St. Louis, MO-IL
29
197
Missouri
Schuyler County
2900002
North Missouri nonmetropolitan area
29
199
Missouri
Scotland County
2900002
North Missouri nonmetropolitan area
29
205
Missouri
Shelby County
2900002
North Missouri nonmetropolitan area
29
209
Missouri
Stone County
2900004
Southwest Missouri nonmetropolitan area
29
211
Missouri
Sullivan County
2900002
North Missouri nonmetropolitan area
29
213
Missouri
Taney County
2900004
Southwest Missouri nonmetropolitan area
29
217
Missouri
Vernon County
2900004
Southwest Missouri nonmetropolitan area
29
219
Missouri
Warren County
41180
St. Louis, MO-IL
29
227
Missouri
Worth County
2900002
North Missouri nonmetropolitan area
29
510
Missouri
St. Louis city
41180
St. Louis, MO-IL
30
001
Montana
Beaverhead County
3000003
Southwest Montana nonmetropolitan area
30
007
Montana
Broadwater County
3000003
Southwest Montana nonmetropolitan area
30
023
Montana
Deer Lodge County
3000003
Southwest Montana nonmetropolitan area
30
031
Montana
Gallatin County
3000003
Southwest Montana nonmetropolitan area
30
039
Montana
Granite County
3000003
Southwest Montana nonmetropolitan area
30
043
Montana
Jefferson County
3000003
Southwest Montana nonmetropolitan area
30
049
Montana
Lewis and Clark County
3000003
Southwest Montana nonmetropolitan area
30
057
Montana
Madison County
3000003
Southwest Montana nonmetropolitan area
30
059
Montana
Meagher County
3000003
Southwest Montana nonmetropolitan area
30
067
Montana
Park County
3000003
Southwest Montana nonmetropolitan area
30
077
Montana
Powell County
3000003
Southwest Montana nonmetropolitan area
30
093
Montana
Silver Bow County
3000003
Southwest Montana nonmetropolitan area
30
097
Montana
Sweet Grass County
3000003
Southwest Montana nonmetropolitan area
31
079
Nebraska
Hall County
24260
Grand Island, NE
31
081
Nebraska
Hamilton County
24260
Grand Island, NE
31
093
Nebraska
Howard County
24260
Grand Island, NE
31
121
Nebraska
Merrick County
24260
Grand Island, NE
32
003
Nevada
Clark County
29820
Las Vegas-Henderson-Paradise, NV
32
510
Nevada
Carson City
16180
Carson City, NV
34
001
New Jersey
Atlantic County
12100
Atlantic City-Hammonton, NJ
34
005
New Jersey
Burlington County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
007
New Jersey
Camden County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
015
New Jersey
Gloucester County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
033
New Jersey
Salem County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
35
001
New Mexico
Bernalillo County
10740
Albuquerque, NM
35
043
New Mexico
Sandoval County
10740
Albuquerque, NM
35
057
New Mexico
Torrance County
10740
Albuquerque, NM
35
061
New Mexico
Valencia County
10740
Albuquerque, NM
36
007
New York
Broome County
13780
Binghamton, NY
36
029
New York
Erie County
15380
Buffalo-Cheektowaga-Niagara Falls, NY
36
063
New York
Niagara County
15380
Buffalo-Cheektowaga-Niagara Falls, NY
36
107
New York
Tioga County
13780
Binghamton, NY
37
049
North Carolina
Craven County
35100
New Bern, NC
37
065
North Carolina
Edgecombe County
40580
Rocky Mount, NC
37
081
North Carolina
Guilford County
24660
Greensboro-High Point, NC
37
103
North Carolina
Jones County
35100
New Bern, NC
37
127
North Carolina
Nash County
40580
Rocky Mount, NC
37
137
North Carolina
Pamlico County
35100
New Bern, NC
37
151
North Carolina
Randolph County
24660
Greensboro-High Point, NC
37
157
North Carolina
Rockingham County
24660
Greensboro-High Point, NC
38
003
North Dakota
Barnes County
3800007
East North Dakota nonmetropolitan area
38
005
North Dakota
Benson County
3800007
East North Dakota nonmetropolitan area
38
019
North Dakota
Cavalier County
3800007
East North Dakota nonmetropolitan area
38
021
North Dakota
Dickey County
3800007
East North Dakota nonmetropolitan area
38
027
North Dakota
Eddy County
3800007
East North Dakota nonmetropolitan area
38
031
North Dakota
Foster County
3800007
East North Dakota nonmetropolitan area
38
039
North Dakota
Griggs County
3800007
East North Dakota nonmetropolitan area
38
045
North Dakota
LaMoure County
3800007
East North Dakota nonmetropolitan area
38
047
North Dakota
Logan County
3800007
East North Dakota nonmetropolitan area
38
051
North Dakota
McIntosh County
3800007
East North Dakota nonmetropolitan area
38
063
North Dakota
Nelson County
3800007
East North Dakota nonmetropolitan area
38
067
North Dakota
Pembina County
3800007
East North Dakota nonmetropolitan area
38
071
North Dakota
Ramsey County
3800007
East North Dakota nonmetropolitan area
38
073
North Dakota
Ransom County
3800007
East North Dakota nonmetropolitan area
38
077
North Dakota
Richland County
3800007
East North Dakota nonmetropolitan area
38
079
North Dakota
Rolette County
3800007
East North Dakota nonmetropolitan area
38
081
North Dakota
Sargent County
3800007
East North Dakota nonmetropolitan area
38
091
North Dakota
Steele County
3800007
East North Dakota nonmetropolitan area
38
093
North Dakota
Stutsman County
3800007
East North Dakota nonmetropolitan area
38
095
North Dakota
Towner County
3800007
East North Dakota nonmetropolitan area
38
097
North Dakota
Traill County
3800007
East North Dakota nonmetropolitan area
38
099
North Dakota
Walsh County
3800007
East North Dakota nonmetropolitan area
38
103
North Dakota
Wells County
3800007
East North Dakota nonmetropolitan area
39
041
Ohio
Delaware County
18140
Columbus, OH
39
045
Ohio
Fairfield County
18140
Columbus, OH
39
049
Ohio
Franklin County
18140
Columbus, OH
39
073
Ohio
Hocking County
18140
Columbus, OH
39
089
Ohio
Licking County
18140
Columbus, OH
39
097
Ohio
Madison County
18140
Columbus, OH
39
117
Ohio
Morrow County
18140
Columbus, OH
39
127
Ohio
Perry County
18140
Columbus, OH
39
129
Ohio
Pickaway County
18140
Columbus, OH
39
133
Ohio
Portage County
10420
Akron, OH
39
153
Ohio
Summit County
10420
Akron, OH
39
159
Ohio
Union County
18140
Columbus, OH
40
031
Oklahoma
Comanche County
30020
Lawton, OK
40
033
Oklahoma
Cotton County
30020
Lawton, OK
41
005
Oregon
Clackamas County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
009
Oregon
Columbia County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
029
Oregon
Jackson County
32780
Medford, OR
41
051
Oregon
Multnomah County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
067
Oregon
Washington County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
071
Oregon
Yamhill County
38900
Portland-Vancouver-Hillsboro, OR-WA
42
011
Pennsylvania
Berks County
39740
Reading, PA
42
017
Pennsylvania
Bucks County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
029
Pennsylvania
Chester County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
037
Pennsylvania
Columbia County
14100
Bloomsburg-Berwick, PA
42
041
Pennsylvania
Cumberland County
25420
Harrisburg-Carlisle, PA
42
043
Pennsylvania
Dauphin County
25420
Harrisburg-Carlisle, PA
42
045
Pennsylvania
Delaware County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
049
Pennsylvania
Erie County
21500
Erie, PA
42
091
Pennsylvania
Montgomery County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
093
Pennsylvania
Montour County
14100
Bloomsburg-Berwick, PA
42
099
Pennsylvania
Perry County
25420
Harrisburg-Carlisle, PA
42
101
Pennsylvania
Philadelphia County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
133
Pennsylvania
York County
49620
York-Hanover, PA
45
017
South Carolina
Calhoun County
17900
Columbia, SC
45
039
South Carolina
Fairfield County
17900
Columbia, SC
45
055
South Carolina
Kershaw County
17900
Columbia, SC
45
063
South Carolina
Lexington County
17900
Columbia, SC
45
079
South Carolina
Richland County
17900
Columbia, SC
45
081
South Carolina
Saluda County
17900
Columbia, SC
48
037
Texas
Bowie County
45500
Texarkana, TX-AR
48
145
Texas
Falls County
47380
Waco, TX
48
309
Texas
McLennan County
47380
Waco, TX
51
007
Virginia
Amelia County
40060
Richmond, VA
51
015
Virginia
Augusta County
44420
Staunton-Waynesboro, VA
51
033
Virginia
Caroline County
40060
Richmond, VA
51
036
Virginia
Charles City County
40060
Richmond, VA
51
041
Virginia
Chesterfield County
40060
Richmond, VA
51
053
Virginia
Dinwiddie County
40060
Richmond, VA
51
075
Virginia
Goochland County
40060
Richmond, VA
51
085
Virginia
Hanover County
40060
Richmond, VA
51
087
Virginia
Henrico County
40060
Richmond, VA
51
101
Virginia
King William County
40060
Richmond, VA
51
127
Virginia
New Kent County
40060
Richmond, VA
51
145
Virginia
Powhatan County
40060
Richmond, VA
51
149
Virginia
Prince George County
40060
Richmond, VA
51
183
Virginia
Sussex County
40060
Richmond, VA
51
570
Virginia
Colonial Heights city
40060
Richmond, VA
51
670
Virginia
Hopewell city
40060
Richmond, VA
51
730
Virginia
Petersburg city
40060
Richmond, VA
51
760
Virginia
Richmond city
40060
Richmond, VA
51
790
Virginia
Staunton city
44420
Staunton-Waynesboro, VA
51
820
Virginia
Waynesboro city
44420
Staunton-Waynesboro, VA
53
005
Washington
Benton County
28420
Kennewick-Richland, WA
53
011
Washington
Clark County
38900
Portland-Vancouver-Hillsboro, OR-WA
53
015
Washington
Cowlitz County
31020
Longview, WA
53
021
Washington
Franklin County
28420
Kennewick-Richland, WA
53
059
Washington
Skamania County
38900
Portland-Vancouver-Hillsboro, OR-WA
55
009
Wisconsin
Brown County
24580
Green Bay, WI
55
017
Wisconsin
Chippewa County
20740
Eau Claire, WI
55
027
Wisconsin
Dodge County
5500003
South Central Wisconsin nonmetropolitan area
55
035
Wisconsin
Eau Claire County
20740
Eau Claire, WI
55
043
Wisconsin
Grant County
5500003
South Central Wisconsin nonmetropolitan area
55
047
Wisconsin
Green Lake County
5500003
South Central Wisconsin nonmetropolitan area
55
055
Wisconsin
Jefferson County
5500003
South Central Wisconsin nonmetropolitan area
55
059
Wisconsin
Kenosha County
16980
Chicago-Naperville-Elgin, IL-IN-WI
55
061
Wisconsin
Kewaunee County
24580
Green Bay, WI
55
065
Wisconsin
Lafayette County
5500003
South Central Wisconsin nonmetropolitan area
55
077
Wisconsin
Marquette County
5500003
South Central Wisconsin nonmetropolitan area
55
079
Wisconsin
Milwaukee County
33340
Milwaukee-Waukesha-West Allis, WI
55
083
Wisconsin
Oconto County
24580
Green Bay, WI
55
089
Wisconsin
Ozaukee County
33340
Milwaukee-Waukesha-West Allis, WI
55
093
Wisconsin
Pierce County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
55
103
Wisconsin
Richland County
5500003
South Central Wisconsin nonmetropolitan area
55
109
Wisconsin
St. Croix County
33460
Minneapolis-St. Paul-Bloomington, MN-WI
55
111
Wisconsin
Sauk County
5500003
South Central Wisconsin nonmetropolitan area
55
127
Wisconsin
Walworth County
5500003
South Central Wisconsin nonmetropolitan area
55
131
Wisconsin
Washington County
33340
Milwaukee-Waukesha-West Allis, WI
55
133
Wisconsin
Waukesha County
33340
Milwaukee-Waukesha-West Allis, WI
55
135
Wisconsin
Waupaca County
5500003
South Central Wisconsin nonmetropolitan area
55
137
Wisconsin
Waushara County
5500003
South Central Wisconsin nonmetropolitan area
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
State FIPS Code
County FIPS Code
State Name
County or County-Equivalent Entity Name
MSA or non- MSA Code
MSA or non-MSA Name
04
003
Arizona
Cochise County
43420
Sierra Vista-Douglas, AZ
04
005
Arizona
Coconino County
22380
Flagstaff, AZ
04
019
Arizona
Pima County
46060
Tucson, AZ
05
025
Arkansas
Cleveland County
38220
Pine Bluff, AR
05
051
Arkansas
Garland County
26300
Hot Springs, AR
05
069
Arkansas
Jefferson County
38220
Pine Bluff, AR
05
079
Arkansas
Lincoln County
38220
Pine Bluff, AR
05
081
Arkansas
Little River County
45500
Texarkana, TX-AR
05
091
Arkansas
Miller County
45500
Texarkana, TX-AR
06
003
California
Alpine County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
005
California
Amador County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
009
California
Calaveras County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
011
California
Colusa County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
021
California
Glenn County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
027
California
Inyo County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
035
California
Lassen County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
043
California
Mariposa County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
049
California
Modoc County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
051
California
Mono County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
06
057
California
Nevada County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
063
California
Plumas County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
065
California
Riverside County
40140
Riverside-San Bernardino-Ontario, CA
06
071
California
San Bernardino County
40140
Riverside-San Bernardino-Ontario, CA
06
091
California
Sierra County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
093
California
Siskiyou County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
103
California
Tehama County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
105
California
Trinity County
600007
North Valley-Northern Mountains Region of California nonmetropolitan area
06
107
California
Tulare County
47300
Visalia-Porterville, CA
06
109
California
Tuolumne County
600006
Eastern Sierra-Mother Lode Region of California nonmetropolitan area
09
009
Connecticut
New Haven County
35300
New Haven-Milford, CT
09
015
Connecticut
Windham County
49340
Worcester, MA-CT
10
003
Delaware
New Castle County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
17
011
Illinois
Bureau County
1700001
Northwest Illinois nonmetropolitan area
17
015
Illinois
Carroll County
1700001
Northwest Illinois nonmetropolitan area
17
031
Illinois
Cook County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
037
Illinois
DeKalb County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
043
Illinois
DuPage County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
063
Illinois
Grundy County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
085
Illinois
Jo Daviess County
1700001
Northwest Illinois nonmetropolitan area
17
089
Illinois
Kane County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
091
Illinois
Kankakee County
28100
Kankakee, IL
17
093
Illinois
Kendall County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
097
Illinois
Lake County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
099
Illinois
LaSalle County
1700001
Northwest Illinois nonmetropolitan area
17
103
Illinois
Lee County
1700001
Northwest Illinois nonmetropolitan area
17
111
Illinois
McHenry County
16980
Chicago-Naperville-Elgin, IL-IN-WI
17
115
Illinois
Macon County
19500
Decatur, IL
17
141
Illinois
Ogle County
1700001
Northwest Illinois nonmetropolitan area
17
155
Illinois
Putnam County
1700001
Northwest Illinois nonmetropolitan area
17
177
Illinois
Stephenson County
1700001
Northwest Illinois nonmetropolitan area
17
195
Illinois
Whiteside County
1700001
Northwest Illinois nonmetropolitan area
17
197
Illinois
Will County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
073
Indiana
Jasper County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
089
Indiana
Lake County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
111
Indiana
Newton County
16980
Chicago-Naperville-Elgin, IL-IN-WI
18
127
Indiana
Porter County
16980
Chicago-Naperville-Elgin, IL-IN-WI
21
093
Kentucky
Hardin County
21060
Elizabethtown-Fort Knox, KY
21
123
Kentucky
Larue County
21060
Elizabethtown-Fort Knox, KY
21
163
Kentucky
Meade County
21060
Elizabethtown-Fort Knox, KY
24
015
Maryland
Cecil County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
25
001
Massachusetts
Barnstable County
12700
Barnstable Town, MA
25
003
Massachusetts
Berkshire County
38340
Pittsfield, MA
25
007
Massachusetts
Dukes County
2500006
Massachusetts nonmetropolitan area
25
011
Massachusetts
Franklin County
2500006
Massachusetts nonmetropolitan area
25
019
Massachusetts
Nantucket County
2500006
Massachusetts nonmetropolitan area
25
027
Massachusetts
Worcester County
49340
Worcester, MA-CT
26
087
Michigan
Lapeer County
19820
Detroit-Warren-Dearborn, MI
26
093
Michigan
Livingston County
19820
Detroit-Warren-Dearborn, MI
26
099
Michigan
Macomb County
19820
Detroit-Warren-Dearborn, MI
26
115
Michigan
Monroe County
33780
Monroe, MI
26
125
Michigan
Oakland County
19820
Detroit-Warren-Dearborn, MI
26
147
Michigan
St. Clair County
19820
Detroit-Warren-Dearborn, MI
26
163
Michigan
Wayne County
19820
Detroit-Warren-Dearborn, MI
32
003
Nevada
Clark County
29820
Las Vegas-Henderson-Paradise, NV
32
510
Nevada
Carson City
16180
Carson City, NV
34
001
New Jersey
Atlantic County
12100
Atlantic City-Hammonton, NJ
34
005
New Jersey
Burlington County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
007
New Jersey
Camden County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
015
New Jersey
Gloucester County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
34
033
New Jersey
Salem County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
35
001
New Mexico
Bernalillo County
10740
Albuquerque, NM
35
043
New Mexico
Sandoval County
10740
Albuquerque, NM
35
057
New Mexico
Torrance County
10740
Albuquerque, NM
35
061
New Mexico
Valencia County
10740
Albuquerque, NM
36
007
New York
Broome County
13780
Binghamton, NY
36
107
New York
Tioga County
13780
Binghamton, NY
37
049
North Carolina
Craven County
35100
New Bern, NC
37
065
North Carolina
Edgecombe County
40580
Rocky Mount, NC
37
081
North Carolina
Guilford County
24660
Greensboro-High Point, NC
37
103
North Carolina
Jones County
35100
New Bern, NC
37
127
North Carolina
Nash County
40580
Rocky Mount, NC
37
137
North Carolina
Pamlico County
35100
New Bern, NC
37
151
North Carolina
Randolph County
24660
Greensboro-High Point, NC
37
157
North Carolina
Rockingham County
24660
Greensboro-High Point, NC
39
133
Ohio
Portage County
10420
Akron, OH
39
153
Ohio
Summit County
10420
Akron, OH
41
005
Oregon
Clackamas County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
009
Oregon
Columbia County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
029
Oregon
Jackson County
32780
Medford, OR
41
051
Oregon
Multnomah County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
067
Oregon
Washington County
38900
Portland-Vancouver-Hillsboro, OR-WA
41
071
Oregon
Yamhill County
38900
Portland-Vancouver-Hillsboro, OR-WA
42
011
Pennsylvania
Berks County
39740
Reading, PA
42
017
Pennsylvania
Bucks County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
029
Pennsylvania
Chester County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
037
Pennsylvania
Columbia County
14100
Bloomsburg-Berwick, PA
42
041
Pennsylvania
Cumberland County
25420
Harrisburg-Carlisle, PA
42
043
Pennsylvania
Dauphin County
25420
Harrisburg-Carlisle, PA
42
045
Pennsylvania
Delaware County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
049
Pennsylvania
Erie County
21500
Erie, PA
42
091
Pennsylvania
Montgomery County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
093
Pennsylvania
Montour County
14100
Bloomsburg-Berwick, PA
42
099
Pennsylvania
Perry County
25420
Harrisburg-Carlisle, PA
42
101
Pennsylvania
Philadelphia County
37980
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD
42
133
Pennsylvania
York County
49620
York-Hanover, PA
48
037
Texas
Bowie County
45500
Texarkana, TX-AR
53
005
Washington
Benton County
28420
Kennewick-Richland, WA
53
011
Washington
Clark County
38900
Portland-Vancouver-Hillsboro, OR-WA
53
015
Washington
Cowlitz County
31020
Longview, WA
53
021
Washington
Franklin County
28420
Kennewick-Richland, WA
53
059
Washington
Skamania County
38900
Portland-Vancouver-Hillsboro, OR-WA
55
059
Wisconsin
Kenosha County
16980
Chicago-Naperville-Elgin, IL-IN-WI
1 Unless otherwise specified, all “section” or “§” references are to sections of the Code.
2 See § 13101(g) of the IRA for the energy community provisions under § 45(b)(11), § 13102(o) of the IRA for the energy community provisions under § 48(a)(14), § 13701(a) of the IRA for the energy community provisions under § 45Y(g)(7), and § 13702(a) of the IRA for the energy community provisions under § 48E(a)(3)(A).
History
Notice published in Internal Revenue Bulletin 2024-16, April 15, 2024, at page 878. It states no effective date of its own; this row opens at the bulletin's publication date. Effect on other documents, as printed: "Notice 2023-29 is modified as provided in section 3 of this notice. Except as provided in section 3 of this notice, this notice does not otherwise affect the guidance provided in Notice 2023-29."
Provenance
- Source
- irs.gov
- Retrieved
- 2026-09-20
- Edition
- irs-irb-2026-09-20
- Content hash
c63f55f1c8fc974ef16ca21f1fe4f7015419e4045fa233f912c21c03f85c4344
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