The IRS issued Notice 2024-30 to expand certain rules for determining what an energy community is for the production and investment tax credits. The Inflation Reduction Act of 2022 (IRA) allows for increased tax credit amounts or rates if certain requirements are met relating to energy communities. The IRS published Appendix 1 to identify additional metropolitan statistical areas (MSAs) and non-MSAs that meet the Fossil Fuel Employment Threshold and Appendix 2 to identify additional MSAs and non-MSAs that qualify as energy communities in 2023 by meeting the Fossil Fuel Employment threshold and unemployment rate requirement for calendar year 2022. 

The notice expands the Nameplate Capacity Attribution Rule in Notice 2023-29 to include additional attribution property and to add two 2017 North American Industry Classification System industry codes for purposes of determining the Fossil Fuel Employment Rate. The IRS also updated its frequently asked questions page for energy communities.