IRS Publishes Updated Energy Community Lists for Bonus Credit Eligibility

The IRS published updated lists of counties and census tracts qualifying as “energy communities” eligible for bonus credit amounts under I.R.C. §45, §45Y, §48, and §48E. The notice includes appendices identifying counties meeting both fossil fuel employment and unemployment rate thresholds under the Statistical Area Category and newly designated census tracts qualifying under the Coal Closure Category. Energy community status for the listed areas is effective June 10, 2026, and will remain in effect until updated lists are issued based on 2026 unemployment data. Projects located in qualifying areas are eligible for increased credit amounts, including a 10 percent bonus ...