Notice 2025-31 the energy community bonus annual ministerial notice and its 5 appendices.

Notice 2025-31 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 2023-29 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 Category, 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.

N-2025-31 Appendix 1

N-2025-31 Appendix 2

N-2025-31 Appendix 3

N-2025-31 Appendix 4

N-2025-31 Appendix 5

Notice 2025-31 will be in IRB: 2025-28, dated: 07/07/2025

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