Notice 2025-31, page 14.

This notice publishes 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 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code. This information is provided in Appendices 1, 2, 3, 4, and 5 of this notice. Appendices 1, 2, and 3 of this notice address the Statistical Area Cate

Finding Lists begin on page ii.

gory, and Appendices 4 and 5 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of the qualifying advanced energy project credit determined under § 48C.