IR-2024-157, June 7, 2024 WASHINGTON — The Department of the Treasury and Internal Revenue Service today issued Notice 2024-48 PDF that publishes information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category in Notice 2023-29 for purposes of qualifying for the Energy Community Bonus Credit. These lists are provided in Appendix 1 PDF and Appendix 2 PDF of this notice. Appendix 1 pertains to the Statistical Area Category and Appendix 2 pertains to the Coal Closure Category. In addition to the guidance issued today, the IRS also updated the frequently asked questions for energy communities. More information can be found on the Inflation Reduction Act of 2022 page on IRS.gov.
