Notice 2025-31: Guidance for energy community bonus credit under sections 45, 45Y, 48, and 48E

Information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category

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June 23, 2025

The IRS today released Notice 2025-31 that provides information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in Notice 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under sections 45, 45Y, 48, and 48E.

Notice 2025-31 does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29, and none of the information is applicable for purposes of the qualifying advanced energy project credit determined under section 48C.

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