The IRS provided a table of the census tracts that it believes meet the test, which can be found here. Treasury and the IRS have also released a mapping tool to assist in the determination, which can be …

The program provides an increased credit of 10 percentage points or 20 percentage points to certain applicable credits that are part of the investment tax credit for certain facilities located in low-income …

Aug 26, 2025 · On June 23, 2025, the IRS released Notice 2025-31, updating the energy community tax credit bonus under the Inflation Reduction Act (IRA). The notice revises eligibility criteria and refines …

Jun 15, 2023 · These frequently asked questions provide detail on how areas may qualify as an energy community, how to determine whether a project is located in an energy community and brownfield …

Enter the name of a state, county, municipal utility, or rural electric cooperative to view its Justice40 communities, distressed zip codes, energy communities, and designated low-income census tracts …

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 …

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 …

Mar 11, 2024 · Since that blog was published, the federal government has issued updates to clarify how to take advantage of the tax credits and, most importantly, understand which census tracts qualify for …

Apr 6, 2023 · The IRS has identified the qualifying census tracts under this category in a pair appendices, and they are reflected in the mapping tool. Census tracts could be added if location …

Sep 1, 2023 · The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and …