SECTION 6. SECTION 48C ENERGY

COMMUNITIES CENSUS TRACTS

.01 In General . Section 48C(e)(2) provides that the total amount of § 48C credits which may be allocated under the § 48C(e) program may not exceed $10 billion (National § 48C(e) Limitation), of which not greater than $6 billion may be allocated to qualified investments that are not located within § 48C(e) Energy Communities Census Tracts. This notice refers to the aggregate amount of § 48C credits that will be allocated to § 48C(e) Energy Communities Census Tracts from the National § 48C(e) Limitation as the § 48C(e) Energy Community Allocation.

.02 Timing . The determination of whether a project is located in a § 48C(e) Energy Communities Census Tract will be made at the time that DOE provides recommendations to the IRS and will not be redetermined.

.03 Location . A § 48C Facility is treated as located within a § 48C(e) Energy Communities Census Tract, if the § 48C Facility satisfies the square footage test (Footprint Test). The Footprint Test provides that a § 48C Facility is considered located within a § 48C(e) Energy Communities Census Tract if 50 percent or more of its square footage is in an area that qualifies as a § 48C(e) Energy Communities Census Tract. This percentage is determined by dividing the square footage of the § 48C Facility that is located in a § 48C(e) Energy Communities Census Tract by the total square footage of the § 48C Facility.

.04 Resources to Determine Whether a § 48C Facility is Located Within a § 48C(e) Energy Communities Census

June 20, 2023 926 Bulletin No. 2023–25

Tract . A taxpayer can determine whether its project is located within a § 48C(e) Energy Communities Census Tract by referring to the list of Section 48C(e) Energy Communities Census Tracts provided by Appendix C. Additionally, a map of § 48C(e) Energy Communities Census Tracts has been provided by the DOE and is available at www.energy.gov/ infrastructure/48C .