SECTION 1. PURPOSE

This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 202329 ¹ for purposes of qualifying for energy community bonus credit amounts or rates

1 Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

Bulletin No. 2024–26 1749 June 24, 2024

under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code). ² These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 202329. Appendices A, B, and C to Notice 2023-29; Appendices 1, 2, and 3 to Notice 2023-47; ³ Appendices 1 and 2 to Notice 2024-30; ⁴ and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C.