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Energy, U S Department of

Publications and source records attributed to Energy, U S Department of.

2 records
All sourcesNASA NTRSDOE OSTI
DOE OSTI2023

Section 48C Tax Credits - designated energy communities

Collection of data and an interactive mapping tool that designates census tracts that are considered energy communities for the purposes of the 48C tax credit. While any location in the U.S. is eligible for 48C, to be considered for the portion of credits dedicated to energy communities, a project must be located in a census tract that satisfies the relevant requirements of an energy community as noted in 48C and has not received funding in a prior round of 48C. Additional information on the 48C tax credit can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/).

48C↗
DOE OSTI2023

IRA Energy Community Data Layers

Data, geospatial data resources, and the linked mapping tool and web services reflect data for two types of potentially qualifying energy communities: 1) Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009. These census tracts qualify as energy communities. 2) Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities for 2023 and 2024, along with their fossil fuel employment (FFE) status. Additional information on energy communities and related tax credits 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/). Use limitations: these spatial data and 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.

Census Tract↗