Notice 2023-29 together provide the full

list of counties or county-equivalents that meet the Fossil Fuel Employment threshold applicable to the period beginning on January 1, 2023, and until the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) issue an updated list.

(3) Appendix 3: Appendix 3 is a list of counties and county-equivalents that qualify as energy communities as part of Vintage 1, Vintage 2, or both, because they meet the Fossil Fuel Employment threshold and have an unemployment rate at or above the national average unemployment rate for calendar year 2024 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29. A county or county-equivalent qualifies as an energy community only if it meets the criteria for both the Fossil Fuel Employment threshold and the unemployment rate under the same “vintage.” Appendix 3 uses the 2024 calendar year county unemployment rates released on April 18, 2025, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS) ⁵ to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold ⁶ and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2024. ⁷ The energy community status for the MSAs and non-MSAs listed in Appendix 3 is applicable as of June 23, 2025, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2025.

(4) Appendix 4: Appendix 4 lists the newly identified census tracts with either a coal mine closure or a coal-fired electric

generating unit retirement (collectively referred to as “coal closures”), and census tracts that directly adjoin the census tracts with coal closures, using the Mine Safety and Health Administration’s (MSHA) Mine Data Retrieval System data and the U.S. Energy Information Administration’s EIA Form 860 and EIA Form 860M data as of April 1, 2025, and historical extracts from the MSHA’s Mine Data Retrieval System that enumerates each status change for a mine. Appendix 4 should be combined with Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, and Appendix 2 to Notice 2024-48 to provide the full list of coal closure census tracts.

(5) Appendix 5: Appendix 5 lists those tracts contained in Appendix 4 that newly qualify as coal closure census tracts because of location data corrections issued since the publication of Notice 2024-48. Projects placed in service after December 31, 2022, that would have been EC Projects but for their location outside an energy community that are located in a census tract listed in Appendix 5 are eligible to claim the energy community bonus for taxable years starting after December 31, 2022.