Bulletin No. 2024–26

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Bulletin No. 2024–26

June 24, 2024

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

EXCISE TAX

Notice 2024-50, page 1789.

Under section 4672(a)(2), the importer or exporter of

any substance may request that the Secretary determine

whether such substance should be added to the list of taxable substances (List) or should be removed from the List.

Revenue Procedure 2022-26, as modified by Revenue Procedure 2023-20, provides the procedures for an importer,

exporter, or interested person to request a modification of

the list of taxable substances. An importer of polyoxymethylene requested that polyoxymethylene be added to the

List. This Notice of Determination provides the Secretary’s

determination that polyoxymethylene be added to the List.

INCOME TAX

Notice 2024-45, page 1747.

This notice publishes the inflation adjustment factors for

the credit for production of clean hydrogen under § 45V

of the Internal Revenue Code (Code) and the corresponding applicable amounts for calendar years 2023 and 2024.

The inflation adjustment factor and applicable amount are

used to determine the amount of the credit allowable under

§ 45V of the Code.

Notice 2024-46, page 1748.

This notice announces that the Commissioner of Internal

Revenue (Commissioner) has determined that the February

3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue

Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected

Finding Lists begin on page ii.

by the Derailment (affected individuals) are excludable from

gross income as qualified disaster relief payments under

§ 139(a).

Notice 2024-48, page 1749.

This notice publishes lists of 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. These lists are provided

in Appendix 1 and Appendix 2 to this notice. Appendix 1 to

this notice pertains to the Statistical Area Category, and

Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains

to the Brownfield Category as described in section 3.02 of

Notice 2023-29. Appendices A, B, and C to Notice 202329; Appendices 1, 2, and 3 to Notice 2023-47; Appendices

1 and 2 to Notice 2024-30; and Appendices 1 and 2 to

this notice may not be used for purposes of the qualifying

advanced energy project credit determined under § 48C.

Notice 2024-49, page 1781.

Notice 2024-49 provides guidance on the registration

requirements for the clean fuel production credit. A taxpayer must be registered as a producer of clean fuel at

the time of production to be eligible to claim the clean

fuel production credit. Notice 2024-49 provides guidance

regarding the registration requirement, including information about the time, form, and manner of such registration

with the Internal Revenue Service. A taxpayer must have

a signed registration letter dated on or before January 1,

2025, for the taxpayer to be eligible to claim the clean fuel

production credit for production starting January 1, 2025.

Notice 2024-51, page 1790.

This notice publishes the reference price for the nonconventional source production credit under § 45K of the Internal Revenue Code (Code) for calendar year 2023. Section

45K(d)(2)(A) provides, in general, that the Secretary shall

determine and publish in the Federal Register the inflation

adjustment factor and the reference price for the preceding

calendar year for purposes of the nonconventional source

production credit under § 45K. The credit period for the

nonconventional source production credit ended on Decem-

ber 31, 2013, for facilities producing coke or coke gas

(other than from petroleum-based products). Therefore, this

notice does not publish the inflation adjustment factor for

that credit for calendar year 2023. However, the reference

price continues to apply in determining the amount of the

enhanced oil recovery credit under § 43, the marginal well

production credit for qualified crude oil production under

§ 45I, and the percentage depletion in case of oil and natural gas produced from marginal properties under § 613A.

Accordingly, this notice publishes the reference price for

calendar year 2023.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and

enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

June 24, 2024

Bulletin No. 2024–26

Part III

Credit for Production of

Clean Hydrogen 2023 and

2024 Section 45V Inflation

Adjustment Factor and

Applicable Amount

Notice 2024-45

SECTION 1. PURPOSE

This notice publishes the inflation

adjustment factors and applicable amounts

for the credit for production of clean

hydrogen under § 45V of the Internal

Revenue Code (Code) for calendar years

2023 and 2024. The inflation adjustment

factor and applicable amount are used to

determine the amount of the credit under

§ 45V(a) of the Code.

SECTION 2. BACKGROUND

Section 45V was added to the Code by

section 13204 of the Inflation Reduction

Act of 2022, enacted as Pub. L. 117-169,

136 Stat. 1818, 1935 (August 16, 2022),

to provide a credit for producing qualified

clean hydrogen.

Section 45V(a) provides that, for purposes of section 38, the clean hydrogen

production credit for any taxable year is an

amount equal to the product of (i) the kilograms of qualified clean hydrogen produced

by the taxpayer during such taxable year at

a qualified clean hydrogen production facility during the 10-year period beginning on

the date such facility was originally placed

in service, multiplied by (ii) the applicable

amount as determined under § 45V(b) with

respect to such hydrogen.

Section 45V(b)(1) provides that, for

purposes of § 45V(a)(2), the applicable

amount is an amount equal to the applicable percentage of $0.60. If the amount so

determined is not a multiple of 0.1 cent,

then such amount is rounded to the nearest

multiple of 0.1 cent.

Section 45V(b)(2) provides that, for

purposes of § 45V(b)(1), the applicable

percentage is determined based on the

lifecycle greenhouse gas emissions (lifecycle GHG emissions) rate of the process

Bulletin No. 2024–26

to produce any qualified clean hydrogen

as follows: (i) if the lifecycle GHG emissions rate is not greater than 4 kilograms

of carbon dioxide equivalent (CO2e) per

kilogram of hydrogen, and not less than

2.5 kilograms of CO2e per kilogram of

hydrogen, then the applicable percentage

is 20 percent; (ii) if the lifecycle GHG

emissions rate is less than 2.5 kilograms

of CO2e per kilogram of hydrogen, and

not less than 1.5 kilograms of CO2e per

kilogram of hydrogen, then the applicable

percentage is 25 percent; (iii) if the lifecycle GHG emissions rate is less than 1.5

kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of

CO2e per kilogram of hydrogen, then the

applicable percentage is 33.4 percent; and

(iv) if the lifecycle GHG emissions rate

is less than 0.45 kilograms of CO2e per

kilogram of hydrogen, then the applicable

percentage is 100 percent.

Section 45V(b)(3) provides that the

$0.60 amount in § 45V(b)(1) is adjusted by

multiplying such amount by the inflation

adjustment factor (as determined under

§ 45(e)(2), determined by substituting

“2022” for “1992” in § 45(e)(2)(B)) for the

calendar year in which the qualified clean

hydrogen is produced. If any amount as

increased under § 45V(b)(3) is not a multiple of 0.1 cent, such amount is rounded to

the nearest multiple of 0.1 cent.

Section 45(e)(2)(B) defines the term

“inflation adjustment factor” as, with

respect to a calendar year, a fraction the

numerator of which is the GDP implicit

price deflator for the preceding calendar

year and the denominator of which is the

GDP implicit price deflator for the calendar year 1992. The term “GDP implicit

price deflator” means the most recent

revision of the implicit price deflator for

the gross domestic product as computed

and published by the Department of Commerce before March 15 of the calendar

year.

SECTION 3. INFLATION

ADJUSTMENT FACTORS

.01 2023 Inflation Adjustment Factor.

For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar

1747

year 2023, the inflation adjustment factor

is a fraction the numerator of which is

the GDP implicit price deflator for 2022

(117.973) and the denominator of which

is the GDP implicit price deflator for

2022 (117.973), which yields an inflation

adjustment factor of 1.

.02 2024 Inflation Adjustment Factor.

For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar

year 2024, the inflation adjustment factor

is a fraction the numerator of which is

the GDP implicit price deflator for 2023

(122.273) and the denominator of which

is the GDP implicit price deflator for

2022 (117.973), which yields an inflation

adjustment factor of 1.0364.

SECTION 4. APPLICABLE

AMOUNTS

.01 2023 Applicable Amount.

For qualified clean hydrogen produced

in calendar year 2023, the applicable

amount determined under § 45V(b)(1)

is the product of $0.60 ($0.60 x inflation

adjustment factor of 1) and the applicable

percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process.

For qualified clean hydrogen produced

through a process that results in a lifecycle

GHG emissions rate of:

(i) not greater than 4 kilograms of

CO2e per kilogram of hydrogen, and not

less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount

is $0.120;

(ii) less than 2.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 1.5 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.150;

(iii) less than 1.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 0.45 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.200; and

(iv) less than 0.45 kilograms of CO2e

per kilogram of hydrogen, the applicable

amount is $0.600.

.02 2024 Applicable Amount.

For qualified clean hydrogen produced

in calendar year 2024, the applicable

June 24, 2024

amount determined under § 45V(b)(1)

is the product of $0.622 ($0.60 x inflation adjustment factor of 1.0364) and the

applicable percentage, which depends on

the lifecycle GHG emissions rate of the

qualified clean hydrogen production process. For qualified clean hydrogen produced through a process that results in a

lifecycle GHG emissions rate of:

(i) not greater than 4 kilograms of

CO2e per kilogram of hydrogen, and not

less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount

is $0.124;

(ii) less than 2.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 1.5 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.156;

(iii) less than 1.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 0.45 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.208; and

(iv) less than 0.45 kilograms of CO2e

per kilogram of hydrogen, the applicable

amount is $0.622.

SECTION 5. DRAFTING

INFORMATION

The principal author of this notice is

Courtney Hutson of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information

regarding this notice contact Courtney

Hutson at (202) 317-5319 (not a toll-free

number).

Treatment of certain

relief payments made to

individuals affected by the

East Palestine, Ohio train

derailment

Notice 2024-46

SECTION 1. OVERVIEW AND

PURPOSE

This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February

June 24, 2024

3, 2023, derailment of a freight train operated by a common carrier in East Palestine,

Ohio (Derailment), is a qualified disaster

for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the

common carrier to individuals affected by

the Derailment (affected individuals) are

excludable from gross income as qualified

disaster relief payments under § 139(a).

SECTION 2. BACKGROUND

.01 Derailment in East Palestine, Ohio

On February 3, 2023, a multi-car freight

train operated by a common carrier derailed

in the Village of East Palestine, located in

Columbiana County in the State of Ohio.

Several of the train cars contained hazardous materials, including vinyl chloride, ethylene glycol monobutyl ether, ethylhexyl

acrylate, butyl acrylate, benzene residue,

and isobutylene. Some of these train cars

spilled their loads onto the ground and into

local waterways, and other train cars caught

fire. Later, the contents of certain train cars

were vented and burned off by the common

carrier to prevent an explosion.

As a result of the Derailment, and the

potential environmental and health concerns from the spillage of the hazardous material, a number of residents and

businesses near the Derailment site were

evacuated. The Environmental Protection

Agency deployed a team to East Palestine,

Ohio to support state and local emergency

and environmental response efforts.

Following the Derailment, the common carrier began operating a family

assistance center in Ohio to provide

financial support to affected individuals

of East Palestine, Ohio and surrounding

communities, including communities in

the Commonwealth of Pennsylvania and

the State of West Virginia. Beginning in

2023, the common carrier made payments

to affected individuals for the following

items: (a) relocation expenses, including

for hotels, meals, gas or other fuel, pet

boarding, and replacement of clothing and

other personal items; (b) costs to repair and

rehabilitate homes and the surrounding

environment (for example, power washing, air purifiers, air duct cleaning, and

well-water testing); (c) medical expenses,

including prescription medications; (d)

lost wages; (e) one-time “inconvenience

1748

payments” of $1,000; (f) compensation to

certain affected individuals who sold their

homes, if the sale was completed after the

Derailment; and (g) payments to property owners to allow the common carrier

access to the track for remediation and for

access to clean nearby creeks and streams.

In connection with the Derailment, the

common carrier also made payments to

certain businesses.

The common carrier has furnished

Forms 1099-MISC, Miscellaneous Information, to affected individuals for payments made after February 3, 2023, and

on or before December 31, 2023, reporting these payments as includable in gross

income.

.02 Exclusion of qualified disaster relief

payments from gross income.

Section 139(a) provides that gross

income does not include any amount

received by an individual as a qualified

disaster relief payment. This exclusion

does not apply to exclude payments made

to businesses from gross income.

Section 139(b) provides that a qualified disaster relief payment includes any

amount paid to or for the benefit of an

individual–

(1) To reimburse or pay reasonable

and necessary personal, family, living,

or funeral expenses (not otherwise compensated for by insurance or otherwise)

incurred as a result of a qualified disaster,

(2) To reimburse or pay reasonable and

necessary expenses (not otherwise compensated for by insurance or otherwise)

incurred for the repair or rehabilitation of

a personal residence or repair or replacement of its contents to the extent that the

need for such repair, rehabilitation, or

replacement is attributable to a qualified

disaster, or

(3) By a person engaged in the furnishing or sale of transportation as a common

carrier by reason of the death or personal

physical injuries incurred as a result of a

qualified disaster.

Under § 139(c)(3), the term “qualified

disaster” includes a disaster that results

from an accident involving a common

carrier, or from any other event, which is

determined by the Secretary of the Treasury or her delegate (Secretary) to be of a

catastrophic nature.

Bulletin No. 2024–26

SECTION 3. DISCUSSION

.01 Designation as a qualified disaster.

The Commissioner, pursuant to a general delegation by the Secretary, has determined that the Derailment is an event of

a catastrophic nature under § 139(c)(3).

Therefore, the Derailment is a qualified

disaster under § 139.

.02 Qualified disaster relief payments.

As a result of the Commissioner’s

determination, certain of the payments

described in section 2 of this notice,

which were made by the common carrier to affected individuals, are excluded

from affected individuals’ gross income

because the payments are qualified disaster relief payments. Specifically, the following types of payments to affected individuals are excludable from gross income

as qualified disaster relief payments:

payment or reimbursement of relocation

expenses, including for hotels, meals, gas

or other fuel, pet boarding, and replacement of clothing and other personal items,

as well as payment or reimbursement of

expenses for the repair and rehabilitation

of homes and surrounding environment

(for example power washing, air purifiers, air duct cleaning, and well-water

testing), medical expenses, prescription

medications, the one-time inconvenience

payments of $1,000, and compensation to

certain affected individuals who sold their

homes if the sale was completed after the

Derailment. The following types of payments are not qualified disaster relief payments and are includable in gross income:

(1) payments made for the replacement of

income, such as lost wages; (2) payments

of any type made to businesses; or (3)

payments made by the common carrier

to access the track for remediation or to

access creeks or streams for cleaning.

SECTION 4. PROCEDURE FOR

AFFECTED INDIVIDUALS TO

EXCLUDE QUALIFIED DISASTER

RELIEF PAYMENTS FROM

INCOME

.01 Instructions for affected individuals who have not yet filed an individual

Federal income tax return.

Affected individuals who received payments from the common carrier and who

have not yet filed their Federal income

tax returns for the year the payment was

received should not include any qualified

disaster relief payments described in section 3.02 of this notice (even if reflected

on Form 1099-MISC) in Federal gross

income on their Form 1040, U.S. Individual Income Tax Return, except to the

extent the expenses reimbursed by the

common carrier were (or are expected to

be) also compensated for by insurance or

otherwise.

• If filing Form 1040 electronically,

affected individuals should attach to

the Form 1040 a .pdf attachment with

filename “EPTDR-East Palestine Train

Derailment Relief.” The attachment

should state “East Palestine Train

Derailment Relief.”

• If mailing the Form 1040, state “East

Palestine Train Derailment Relief” at

the top of Form 1040. Mail the Form

1040 to the address in the Form instructions.

.02 Instructions for affected individuals

who have already filed a 2023 individual

Federal income tax return that included

qualified disaster relief payments in gross

income.

Affected individuals who have filed

their 2023 Federal income tax returns may

amend their returns by filing Form 1040X, Amended U.S. Individual Income Tax

Return, to exclude any qualified disaster relief payments described in section

3.02 of this notice (even if reflected on

Form 1099-MISC) that were previously

included on their original 2023 individual Federal income tax returns (except to

the extent the expenses that were reimbursed by the common carrier were (or are

expected to be) also compensated for by

insurance or otherwise). The IRS accepts

paper and electronically filed Forms 1040X, although a Form 1040-X may be filed

electronically only with certain tax filing

software. Check with your preferred tax

software provider for additional information.

• If filing Form 1040-X electronically,

attach a .pdf attachment with filename

“EPTDR-East Palestine Train Derail-

ment Relief.” The attachment should

state “East Palestine Train Derailment

Relief.” You may also state “East Palestine Train Derailment Relief” at the

beginning of Part III, Explanation of

Changes.

• If filing Form 1040-X on paper, state

“East Palestine Train Derailment

Relief” at the top of Form 1040-X.

Also state “East Palestine Train Derailment Relief” at the beginning of Part

II, Explanation of Changes. Mail the

Form 1040-X to the address in the

Form instructions.

Affected individuals can obtain additional information regarding filing an

amended return at irs.gov/filing/file-anamended-return. The IRS recommends

filing tax returns electronically whenever

possible.

SECTION 5. DRAFTING

INFORMATION

The principal author of this notice

is Jonathan A. Dunlap of the Office of

Associate Chief Counsel (Income Tax

& Accounting). For further information

regarding this notice contact Mr. Dunlap

at 202-317-4718 (not a toll-free number).

Energy Community Bonus

Credit Amounts or Rates

Annual Statistical Area

Category Update and Coal

Closure Category Update

Notice 2024-48

SECTION 1. PURPOSE

This notice publishes lists of 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 2023291 for purposes of qualifying for energy

community bonus credit amounts or rates

Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

Bulletin No. 2024–26

1749

June 24, 2024

under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).2 These lists are

provided in Appendix 1 and Appendix 2

to this notice. Appendix 1 to this notice

pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This

notice does not include information that

pertains to the Brownfield Category as

described in section 3.02 of Notice 202329. Appendices A, B, and C to Notice

2023-29; Appendices 1, 2, and 3 to Notice

2023-47;3 Appendices 1 and 2 to Notice

2024-30;4 and Appendices 1 and 2 to this

notice may not be used for purposes of the

qualifying advanced energy project credit

determined under § 48C.

SECTION 2. BACKGROUND

Public Law 117-169, 136 Stat. 1818

(August 16, 2022), commonly known

as the Inflation Reduction Act of 2022

(IRA), amended §§ 45 and 48 to provide

increased credit amounts or rates if certain requirements pertaining to energy

communities are satisfied, and added new

§§ 45Y and 48E, which provide increased

credit amounts or rates for certain qualified facilities, energy projects, or energy

storage technologies that satisfy similar

requirements and that are placed in service after December 31, 2024.

Sections 45(b)(11), 48(a)(14), 45Y(g)

(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2

of Notice 2023-29) for increased energy

community bonus credit amounts or rates

under those provisions of the Code. Section 2 of Notice 2023-29 provides that the

term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 (§ 45 credit) or determined under § 45Y (§ 45Y credit) that is

located in an energy community; (2) an

energy project eligible for a credit determined under § 48 (§ 48 credit), which may

include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified

property as energy property under § 48,

that is placed in service within an energy

community; or (3) a qualified investment

with respect to a qualified facility or an

energy storage technology eligible for

a credit determined under § 48E (§ 48E

credit) that is placed in service within an

energy community.

Section 45(b)(11)(A) provides that in

the case of a qualified facility located in an

energy community, the § 45 credit (determined after the application of § 45(b)(1)

through (10)), without the application of

§ 45(b)(9) (domestic content bonus credit

amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule

with respect to a qualified facility that is

eligible for a § 45Y credit.

Section 48(a)(14) provides that in the

case of an energy project placed in service

within an energy community, the energy

percentage used to determine the rate of

the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified investments with respect to a qualified facility

or energy storage technology eligible for

a § 48E credit that is placed in service

within an energy community. In the case

of a taxpayer also satisfying the prevailing wage and apprenticeship requirements

(described in §§ 48(a)(10) and (11) and

48E(d)(3) and (4)) or meeting one of the

other project requirements (described in

§§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and

(2)(B)(ii)), the rate of the § 48 credit or

§ 48E credit, as applicable, is increased by

10 percentage points.

Section 45(b)(11)(B) identifies three

location-based categories of energy communities for purposes of §§ 45, 45Y, 48,

and 48E, described in Notice 2023-29

as the Brownfield Category, the Statistical Area Category, and the Coal Closure

Category. Notice 2023-29 contains three

appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs)

or non-metropolitan statistical areas (nonMSAs) relevant to the Statistical Area

Category and certain census tracts within

the Coal Closure Category. Notice 202347 contains three appendices (1, 2, and 3)

that update the information provided in

the appendices to Notice 2023-29. Notice

2024-30 contains two appendices (1 and

2) that update the information provided

in Appendix B to Notice 2023-29 and

Appendices 1 and 2 to Notice 2023-47.

Notice 2023-29 describes certain

rules that the Department of the Treasury

(Treasury Department) and the Internal

Revenue Service (IRS) intend to include

in forthcoming proposed regulations for

determining what constitutes an energy

community, as defined in § 45(b)(11)(B)

and as adopted by §§ 45Y(g)(7), 48(a)

(14), and 48E(a)(3)(A), and for determining whether a qualified facility, an energy

project, or energy storage technology

is located in an energy community. The

notice provides that the Treasury Department and the IRS intend to propose that

the regulations will apply to taxable years

ending after April 4, 2023, and that until

the issuance of the regulations, taxpayers

may rely on the rules described in sections

3 through 6 of Notice 2023-29.

Notice 2024-30 modifies Notice 202329 by expanding the Nameplate Capacity

Attribution Rule under section 4.02(1)(b)

of Notice 2023-29 to include additional

attribution property and by adding two

2017 North American Industry Classification System (NAICS) industry codes to

the table in section 3.03(2) of Notice 202329 for purposes of determining whether an

MSA or non-MSA has met the threshold

for Fossil Fuel Employment (as defined

in section 3.03(2) of Notice 2023-29).

Appendix 1 to Notice 2024-30 provided

a list of additional MSAs and non-MSAs

that meet the Fossil Fuel Employment

threshold after modifying Notice 2023-29

to add two NAICS codes to the table in

section 3.03(2) of Notice 2023-29. Section

3.02(2) of Notice 2024-30 provided that

Appendix 1 to Notice 2024-30, Appendix

1 to Notice 2023-47, and Appendix B to

Notice 2023-29 together provide the full

list of MSAs and non-MSAs that meet the

Fossil Fuel Employment threshold applicable to the period beginning on January

1, 2023, and until the Treasury Department and the IRS issue an updated list. As

of June 7, 2024, the Census Bureau has

Unless otherwise specified, all “section” or “§” references are to sections of the Code.

Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).

Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

June 24, 2024

1750

Bulletin No. 2024–26

not yet released the 2022 County Business

Patterns. Therefore, there are no additional MSAs and non-MSAs that meet the

Fossil Fuel Employment threshold.

SECTION 3. ENERGY COMMUNITY

APPENDICES

In accordance with sections 3.03 and

3.04 of Notice 2023-29, this notice provides new Appendices 1 and 2.

(1) Appendix 1: Appendix 1 is a list

of MSAs and non-MSAs that qualify as

energy communities because they meet

the Fossil Fuel Employment threshold and

have an unemployment rate at or above

the national average unemployment rate

for calendar year 2023 as described in

§ 45(b)(11)(B)(ii)(II) and section 3.03(3)

of Notice 2023-29. Appendix 1 uses the

2023 calendar year county unemployment rates released on April 19, 2024,

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 (after the addition

of two NAICS codes to the table in section 3.03(2) of Notice 2023-29 by Notice

2024-30), and that also have an unemployment rate at or above the national

average unemployment rate for calendar

year 2023 (as described in § 45(b)(11)(B)

(ii)(II) and section 3.03(3) of Notice 202329). The energy community status for the

MSAs and non-MSAs listed in Appendix

1 is applicable as of June 7, 2024, and

that status will continue until the Treasury

Department and the IRS issue an updated

list based on unemployment rates for

2024.

(2) Appendix 2: Appendix 2 lists the

newly identified census tracts with either

a coal mine closure or a coal-fired electric generating unit retirement, 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, 2024, and historical extracts

from the MSHA’s Mine Data Retrieval

System that enumerates each status

change for a mine. Appendix 2 should

be combined with Appendix C to Notice

2023-29 and Appendix 3 to Notice 202347 to provide the full list of coal closure

census tracts.

SECTION 4. DRAFTING

INFORMATION

The principal author of this notice

is the Office of Associate Chief Counsel (Passthroughs & Special Industries).

However, other personnel from the Treasury Department and the IRS participated

in its development. For further information regarding this notice, call the energy

security guidance contact number at (202)

317-5254 (not a toll-free number).

BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate

for the U.S. Virgin Islands for 2023 was found at https://www.vidol.gov/labor-statistics/.

Bulletin No. 2024–26

1751

June 24, 2024

Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment

threshold and the unemployment rate requirement for calendar year 2023

State

FIPS

Code

County

FIPS

Code

023

025

035

047

053

063

091

099

105

119

129

131

013

016

020

050

060

063

066

068

070

090

100

105

110

122

130

150

158

164

170

180

185

188

195

198

220

230

240

June 24, 2024

State Name

Alabama

Alaska

County or CountyEquivalent Entity Name

MSA or

non-MSA

Code

Choctaw County

100003

Clarke County

100003

Conecuh County

100003

Dallas County

100003

Escambia County

100003

Greene County

100003

Marengo County

100003

Monroe County

100003

Perry County

100003

Sumter County

100003

Washington County

100003

Wilcox County

100003

Aleutians East Borough

200006

Aleutians West Census Area

200006

Anchorage Municipality

11260

Bethel Census Area

200006

Bristol Bay Borough

200006

Chugach Census Area

200006

Copper River Census Area

200006

Denali Borough

200006

Dillingham Census Area

200006

Fairbanks North Star Borough 21820

Haines Borough

200006

Hoonah-Angoon Census Area 200006

Juneau City and Borough

200006

Kenai Peninsula Borough

200006

Ketchikan Gateway Borough 200006

Kodiak Island Borough

200006

Kusilvak Census Area

200006

Lake and Peninsula Borough 200006

Matanuska-Susitna Borough

11260

Nome Census Area

200006

North Slope Borough

200006

Northwest Arctic Borough

200006

Petersburg Borough

200006

Prince of Wales-Hyder

200006

Census Area

Sitka City and Borough

200006

Skagway Municipality

200006

Southeast Fairbanks Census

200006

Area

1752

MSA or non-MSA Name

Southwest Alabama nonmetropolitan area

Alaska nonmetropolitan area

Anchorage, AK

Alaska nonmetropolitan area

Fairbanks, AK

Alaska nonmetropolitan area

Anchorage, AK

Alaska nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

275

282

290

001

003

005

007

009

011

012

015

017

019

023

001

003

005

009

011

013

015

017

019

021

023

025

027

029

037

039

041

043

047

049

051

055

057

059

061

063

065

067

069

State Name

County or CountyEquivalent Entity Name

Alaska

Arizona

Arkansas

Wrangell City and Borough

Yakutat City and Borough

Yukon-Koyukuk Census Area

Apache County

Cochise County

Coconino County

Gila County

Graham County

Greenlee County

La Paz County

Mohave County

Navajo County

Pima County

Santa Cruz County

Arkansas County

Ashley County

Baxter County

Boone County

Bradley County

Calhoun County

Carroll County

Chicot County

Clark County

Clay County

Cleburne County

Cleveland County

Columbia County

Conway County

Cross County

Dallas County

Desha County

Drew County

Franklin County

Fulton County

Garland County

Greene County

Hempstead County

Hot Spring County

Howard County

Independence County

Izard County

Jackson County

Jefferson County

Bulletin No. 2024–26

1753

MSA or

non-MSA

Code

200006

400001

43420

22380

400001

29420

400001

46060

400001

500004

500001

500004

500001

500004

500003

500002

500001

38220

500004

500003

500002

500004

500003

500001

26300

500002

500004

500003

500004

500001

38220

MSA or non-MSA Name

Alaska nonmetropolitan area

Arizona nonmetropolitan area

Sierra Vista-Douglas, AZ

Flagstaff, AZ

Arizona nonmetropolitan area

Lake Havasu City-Kingman, AZ

Arizona nonmetropolitan area

Tucson, AZ

Arizona nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

East Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

Pine Bluff, AR

South Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

East Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

Hot Springs, AR

East Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

Pine Bluff, AR

June 24, 2024

State

FIPS

Code

County

FIPS

Code

071

073

075

077

079

081

083

089

091

093

095

097

099

101

103

107

109

113

115

117

121

123

127

129

133

135

137

139

141

145

147

149

001

003

State Name

County or CountyEquivalent Entity Name

Arkansas

California

Johnson County

Lafayette County

Lawrence County

Lee County

Lincoln County

Little River County

Logan County

Marion County

Miller County

Mississippi County

Monroe County

Montgomery County

Nevada County

Newton County

Ouachita County

Phillips County

Pike County

Polk County

Pope County

Prairie County

Randolph County

St. Francis County

Scott County

Searcy County

Sevier County

Sharp County

Stone County

Union County

Van Buren County

White County

Woodruff County

Yell County

Alameda County

Alpine County

MSA or

non-MSA

Code

500003

500004

500002

38220

45500

500003

500001

45500

500002

500003

500004

500001

500004

500002

500003

500002

500003

500001

500004

500001

500004

500001

500003

41860

600006

005

California

Amador County

600006

009

California

Calaveras County

600006

011

California

Colusa County

600007

013

021

California

Contra Costa County

Glenn County

41860

600007

June 24, 2024

1754

MSA or non-MSA Name

West Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

East Arkansas nonmetropolitan area

Pine Bluff, AR

Texarkana, TX-AR

West Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

Texarkana, TX-AR

East Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

East Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

East Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

South Arkansas nonmetropolitan area

North Arkansas nonmetropolitan area

West Arkansas nonmetropolitan area

San Francisco-Oakland-Hayward, CA

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

North Valley-Northern Mountains Region of

California nonmetropolitan area

San Francisco-Oakland-Hayward, CA

North Valley-Northern Mountains Region of

California nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County State Name

FIPS

Code

027

California

County or CountyEquivalent Entity Name

Inyo County

MSA or

non-MSA

Code

600006

029

035

California

Kern County

Lassen County

12540

600007

037

041

043

California

Los Angeles County

Marin County

Mariposa County

31080

41860

600006

049

California

Modoc County

600007

051

California

Mono County

600006

057

California

Nevada County

600007

059

063

California

Orange County

Plumas County

31080

600007

065

071

073

075

081

083

091

California

Riverside County

San Bernardino County

San Diego County

San Francisco County

San Mateo County

Santa Barbara County

Sierra County

40140

41740

41860

42200

600007

093

California

Siskiyou County

600007

095

101

103

California

Solano County

Sutter County

Tehama County

46700

49700

600007

105

California

Trinity County

600007

107

109

California

Tulare County

Tuolumne County

47300

600006

111

115

001

009

001

003

009

017

California

Connecticut

Delaware

Idaho

Ventura County

Yuba County

Fairfield County

New Haven County

Kent County

Adams County

Benewah County

Bonner County

37100

49700

14860

35300

20100

1600006

Bulletin No. 2024–26

1755

MSA or non-MSA Name

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

Bakersfield, CA

North Valley-Northern Mountains Region of

California nonmetropolitan area

Los Angeles-Long Beach-Anaheim, CA

San Francisco-Oakland-Hayward, CA

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

North Valley-Northern Mountains Region of

California nonmetropolitan area

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

North Valley-Northern Mountains Region of

California nonmetropolitan area

Los Angeles-Long Beach-Anaheim, CA

North Valley-Northern Mountains Region of

California nonmetropolitan area

Riverside-San Bernardino-Ontario, CA

San Diego-Carlsbad, CA

San Francisco-Oakland-Hayward, CA

Santa Maria-Santa Barbara, CA

North Valley-Northern Mountains Region of

California nonmetropolitan area

North Valley-Northern Mountains Region of

California nonmetropolitan area

Vallejo-Fairfield, CA

Yuba City, CA

North Valley-Northern Mountains Region of

California nonmetropolitan area

North Valley-Northern Mountains Region of

California nonmetropolitan area

Visalia-Porterville, CA

Eastern Sierra-Mother Lode Region of

California nonmetropolitan area

Oxnard-Thousand Oaks-Ventura, CA

Yuba City, CA

Bridgeport-Stamford-Norwalk, CT

New Haven-Milford, CT

Dover, DE

Northwestern Idaho nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

021

035

039

049

057

061

075

079

085

087

001

009

011

015

017

021

023

025

029

031

033

035

037

041

043

045

047

049

051

055

057

059

061

063

065

067

069

071

075

077

079

081

085

June 24, 2024

State Name

County or CountyEquivalent Entity Name

Idaho

Illinois

Boundary County

Clearwater County

Elmore County

Idaho County

Latah County

Lewis County

Payette County

Shoshone County

Valley County

Washington County

Adams County

Brown County

Bureau County

Carroll County

Cass County

Christian County

Clark County

Clay County

Coles County

Cook County

Crawford County

Cumberland County

DeKalb County

Douglas County

DuPage County

Edgar County

Edwards County

Effingham County

Fayette County

Franklin County

Fulton County

Gallatin County

Greene County

Grundy County

Hamilton County

Hancock County

Hardin County

Henderson County

Iroquois County

Jackson County

Jasper County

Jefferson County

Jo Daviess County

1756

MSA or

non-MSA

Code

1600006

1700002

1700001

1700002

1700003

16980

1700003

16980

1700003

16980

1700003

1700004

1700003

1700004

1700002

1700004

1700002

16980

1700004

1700002

1700004

1700002

1700003

16060

1700003

1700004

1700001

MSA or non-MSA Name

Northwestern Idaho nonmetropolitan area

West Central Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

East Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

East Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

East Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

East Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

East Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

East Central Illinois nonmetropolitan area

Carbondale-Marion, IL

East Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

087

089

091

093

095

097

099

101

103

105

107

109

111

115

121

125

127

129

135

137

139

141

145

149

151

153

155

157

159

165

167

169

171

173

177

181

183

185

187

189

191

193

195

State Name

County or CountyEquivalent Entity Name

Illinois

Johnson County

Kane County

Kankakee County

Kendall County

Knox County

Lake County

LaSalle County

Lawrence County

Lee County

Livingston County

Logan County

McDonough County

McHenry County

Macon County

Marion County

Mason County

Massac County

Menard County

Montgomery County

Morgan County

Moultrie County

Ogle County

Perry County

Pike County

Pope County

Pulaski County

Putnam County

Randolph County

Richland County

Saline County

Sangamon County

Schuyler County

Scott County

Shelby County

Stephenson County

Union County

Vermilion County

Wabash County

Warren County

Washington County

Wayne County

White County

Whiteside County

Bulletin No. 2024–26

1757

MSA or

non-MSA

Code

1700004

16980

28100

16980

1700002

16980

1700001

1700003

1700001

1700002

16980

19500

1700003

1700002

1700004

44100

1700002

1700001

1700004

1700002

1700004

1700001

1700004

1700003

1700004

44100

1700002

1700001

1700004

19180

1700004

1700002

1700004

1700001

MSA or non-MSA Name

South Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

Kankakee, IL

Chicago-Naperville-Elgin, IL-IN-WI

West Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

Northwest Illinois nonmetropolitan area

East Central Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

Decatur, IL

East Central Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Springfield, IL

West Central Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

South Illinois nonmetropolitan area

East Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Springfield, IL

West Central Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Danville, IL

South Illinois nonmetropolitan area

West Central Illinois nonmetropolitan area

South Illinois nonmetropolitan area

Northwest Illinois nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

197

199

021

073

089

111

127

153

165

167

001

003

005

007

009

011

013

019

021

025

027

031

033

035

039

041

043

045

051

053

055

057

059

061

063

065

069

071

073

075

079

083

085

June 24, 2024

State Name

County or CountyEquivalent Entity Name

Illinois

Indiana

Kentucky

Will County

Williamson County

Clay County

Jasper County

Lake County

Newton County

Porter County

Sullivan County

Vermillion County

Vigo County

Adair County

Allen County

Anderson County

Ballard County

Barren County

Bath County

Bell County

Boyd County

Boyle County

Breathitt County

Breckinridge County

Butler County

Caldwell County

Calloway County

Carlisle County

Carroll County

Carter County

Casey County

Clay County

Clinton County

Crittenden County

Cumberland County

Daviess County

Edmonson County

Elliott County

Estill County

Fleming County

Floyd County

Franklin County

Fulton County

Garrard County

Graves County

Grayson County

1758

MSA or

non-MSA

Code

16980

16060

45460

16980

45460

2100002

14540

2100003

2100001

2100002

2100003

2100004

26580

2100003

2100004

2100001

14540

2100001

2100003

2100004

2100002

2100004

2100002

2100001

2100002

36980

14540

2100004

2100003

2100004

2100003

2100001

2100003

2100001

MSA or non-MSA Name

Chicago-Naperville-Elgin, IL-IN-WI

Carbondale-Marion, IL

Terre Haute, IN

Chicago-Naperville-Elgin, IL-IN-WI

Terre Haute, IN

South Central Kentucky nonmetropolitan area

Bowling Green, KY

Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Huntington-Ashland, WV-KY-OH

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

Bowling Green, KY

West Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Owensboro, KY

Bowling Green, KY

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

087

089

091

093

095

097

099

105

107

109

115

119

121

123

125

127

129

131

133

135

137

139

141

143

145

147

149

151

153

155

157

159

161

163

165

167

169

171

173

175

177

179

181

State Name

County or CountyEquivalent Entity Name

Kentucky

Green County

Greenup County

Hancock County

Hardin County

Harlan County

Harrison County

Hart County

Hickman County

Hopkins County

Jackson County

Johnson County

Knott County

Knox County

Larue County

Laurel County

Lawrence County

Lee County

Leslie County

Letcher County

Lewis County

Lincoln County

Livingston County

Logan County

Lyon County

McCracken County

McCreary County

McLean County

Madison County

Magoffin County

Marion County

Marshall County

Martin County

Mason County

Meade County

Menifee County

Mercer County

Metcalfe County

Monroe County

Montgomery County

Morgan County

Muhlenberg County

Nelson County

Nicholas County

Bulletin No. 2024–26

1759

MSA or

non-MSA

Code

2100002

26580

36980

21060

2100004

2100003

2100002

2100001

2100004

2100002

21060

2100002

2100004

2100003

2100001

2100002

2100001

2100002

36980

2100003

2100004

2100002

2100001

2100004

2100003

21060

2100003

2100002

2100003

2100004

2100001

2100003

MSA or non-MSA Name

South Central Kentucky nonmetropolitan area

Huntington-Ashland, WV-KY-OH

Owensboro, KY

Elizabethtown-Fort Knox, KY

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Elizabethtown-Fort Knox, KY

South Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Owensboro, KY

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

Elizabethtown-Fort Knox, KY

Central Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

183

187

189

193

195

197

199

201

203

205

207

213

217

219

225

227

229

231

233

235

237

003

007

009

011

013

015

017

021

025

027

029

031

035

039

041

049

051

053

059

061

065

067

June 24, 2024

State Name

County or CountyEquivalent Entity Name

Kentucky

Louisiana

Ohio County

Owen County

Owsley County

Perry County

Pike County

Powell County

Pulaski County

Robertson County

Rockcastle County

Rowan County

Russell County

Simpson County

Taylor County

Todd County

Union County

Warren County

Washington County

Wayne County

Webster County

Whitley County

Wolfe County

Allen Parish

Assumption Parish

Avoyelles Parish

Beauregard Parish

Bienville Parish

Bossier Parish

Caddo Parish

Caldwell Parish

Catahoula Parish

Claiborne Parish

Concordia Parish

De Soto Parish

East Carroll Parish

Evangeline Parish

Franklin Parish

Jackson Parish

Jefferson Parish

Jefferson Davis Parish

LaSalle Parish

Lincoln Parish

Madison Parish

Morehouse Parish

1760

MSA or

non-MSA

Code

2100001

2100003

2100004

2100003

2100002

2100003

2100002

2100001

14540

2100003

2100002

2100001

2100002

2100004

2200002

2200006

2200002

2200003

43340

2200003

43340

2200003

2200002

2200003

35380

2200006

2200002

2200003

MSA or non-MSA Name

West Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

Central Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

Bowling Green, KY

Central Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

West Kentucky nonmetropolitan area

South Central Kentucky nonmetropolitan area

East Kentucky nonmetropolitan area

Central Louisiana nonmetropolitan area

Southwest Louisiana nonmetropolitan area

Central Louisiana nonmetropolitan area

Northeast Louisiana nonmetropolitan area

Shreveport-Bossier City, LA

Northeast Louisiana nonmetropolitan area

Shreveport-Bossier City, LA

Northeast Louisiana nonmetropolitan area

Central Louisiana nonmetropolitan area

Northeast Louisiana nonmetropolitan area

New Orleans-Metairie, LA

Southwest Louisiana nonmetropolitan area

Central Louisiana nonmetropolitan area

Northeast Louisiana nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

069

071

073

075

081

083

085

087

089

093

095

097

101

103

105

107

111

115

117

119

123

127

001

State Name

County or CountyEquivalent Entity Name

Louisiana

Massachusetts

Michigan

Natchitoches Parish

Orleans Parish

Ouachita Parish

Plaquemines Parish

Red River Parish

Richland Parish

Sabine Parish

St. Bernard Parish

St. Charles Parish

St. James Parish

St. John the Baptist Parish

St. Landry Parish

St. Mary Parish

St. Tammany Parish

Tangipahoa Parish

Tensas Parish

Union Parish

Vernon Parish

Washington Parish

Webster Parish

West Carroll Parish

Winn Parish

Barnstable County

Alcona County

MSA or

non-MSA

Code

2200002

35380

33740

35380

2200002

2200003

2200002

35380

2200006

35380

25220

2200003

33740

2200002

2200006

43340

2200003

2200002

12700

2600002

003

Michigan

Alger County

2600001

005

Michigan

Allegan County

2600004

007

Michigan

Alpena County

2600002

009

Michigan

Antrim County

2600003

011

Michigan

Arenac County

2600002

013

Michigan

Baraga County

2600001

017

019

Michigan

Bay County

Benzie County

13020

2600003

023

Michigan

Branch County

2600004

025

029

Michigan

Calhoun County

Charlevoix County

12980

2600003

Bulletin No. 2024–26

1761

MSA or non-MSA Name

Central Louisiana nonmetropolitan area

New Orleans-Metairie, LA

Monroe, LA

New Orleans-Metairie, LA

Central Louisiana nonmetropolitan area

Northeast Louisiana nonmetropolitan area

Central Louisiana nonmetropolitan area

New Orleans-Metairie, LA

Southwest Louisiana nonmetropolitan area

New Orleans-Metairie, LA

Hammond, LA

Northeast Louisiana nonmetropolitan area

Monroe, LA

Central Louisiana nonmetropolitan area

Southwest Louisiana nonmetropolitan area

Shreveport-Bossier City, LA

Northeast Louisiana nonmetropolitan area

Central Louisiana nonmetropolitan area

Barnstable Town, MA

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Bay City, MI

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Battle Creek, MI

Northwest Lower Peninsula of Michigan

nonmetropolitan area

June 24, 2024

State

FIPS

Code

County State Name

FIPS

Code

031

Michigan

County or CountyEquivalent Entity Name

Cheboygan County

MSA or

non-MSA

Code

2600002

033

Michigan

Chippewa County

2600001

035

Michigan

Clare County

2600002

039

Michigan

Crawford County

2600002

041

Michigan

Delta County

2600001

043

Michigan

Dickinson County

2600001

047

Michigan

Emmet County

2600003

051

Michigan

Gladwin County

2600002

053

Michigan

Gogebic County

2600001

055

Michigan

Grand Traverse County

2600003

057

Michigan

Gratiot County

2600004

059

Michigan

Hillsdale County

2600004

061

Michigan

Houghton County

2600001

063

Michigan

Huron County

2600004

067

Michigan

Ionia County

2600004

069

Michigan

Iosco County

2600002

071

Michigan

Iron County

2600001

073

Michigan

Isabella County

2600004

079

Michigan

Kalkaska County

2600003

083

Michigan

Keweenaw County

2600001

085

Michigan

Lake County

2600004

089

Michigan

Leelanau County

2600003

091

Michigan

Lenawee County

2600004

June 24, 2024

1762

MSA or non-MSA Name

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County State Name

FIPS

Code

095

Michigan

County or CountyEquivalent Entity Name

Luce County

MSA or

non-MSA

Code

2600001

097

Michigan

Mackinac County

2600001

101

Michigan

Manistee County

2600003

103

Michigan

Marquette County

2600001

105

Michigan

Mason County

2600004

107

Michigan

Mecosta County

2600004

109

Michigan

Menominee County

2600001

113

Michigan

Missaukee County

2600003

115

119

Michigan

Monroe County

Montmorency County

33780

2600002

123

Michigan

Newaygo County

2600004

127

Michigan

Oceana County

2600004

129

Michigan

Ogemaw County

2600002

131

Michigan

Ontonagon County

2600001

133

Michigan

Osceola County

2600004

135

Michigan

Oscoda County

2600002

137

Michigan

Otsego County

2600002

141

Michigan

Presque Isle County

2600002

143

Michigan

Roscommon County

2600002

145

149

Michigan

Saginaw County

St. Joseph County

40980

2600004

151

Michigan

Sanilac County

2600004

153

Michigan

Schoolcraft County

2600001

155

Michigan

Shiawassee County

2600004

Bulletin No. 2024–26

1763

MSA or non-MSA Name

Upper Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Monroe, MI

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Northeast Lower Peninsula of Michigan

nonmetropolitan area

Saginaw, MI

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Upper Peninsula of Michigan

nonmetropolitan area

Balance of Lower Peninsula of Michigan

nonmetropolitan area

June 24, 2024

State

FIPS

Code

County State Name

FIPS

Code

157

Michigan

County or CountyEquivalent Entity Name

Tuscola County

MSA or

non-MSA

Code

2600004

165

Michigan

Wexford County

2600003

001

005

011

015

021

027

037

043

051

053

055

063

077

083

085

097

107

113

119

125

133

135

147

149

151

157

161

009

011

039

057

109

209

213

217

001

003

005

007

Mississippi

Missouri

Nevada

Adams County

Amite County

Bolivar County

Carroll County

Claiborne County

Coahoma County

Franklin County

Grenada County

Holmes County

Humphreys County

Issaquena County

Jefferson County

Lawrence County

Leflore County

Lincoln County

Montgomery County

Panola County

Pike County

Quitman County

Sharkey County

Sunflower County

Tallahatchie County

Walthall County

Warren County

Washington County

Wilkinson County

Yalobusha County

Barry County

Barton County

Cedar County

Dade County

Lawrence County

Stone County

Taney County

Vernon County

Churchill County

Clark County

Douglas County

Elko County

2800004

2800002

2800004

2800002

2800004

2800002

2800004

2800002

2800004

2800002

2800004

2800002

2800004

2800002

2800004

2800002

2900004

3200006

29820

3200006

June 24, 2024

1764

MSA or non-MSA Name

Balance of Lower Peninsula of Michigan

nonmetropolitan area

Northwest Lower Peninsula of Michigan

nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Mississippi nonmetropolitan area

Northwest Mississippi nonmetropolitan area

Southwest Missouri nonmetropolitan area

Nevada nonmetropolitan area

Las Vegas-Henderson-Paradise, NV

Nevada nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

009

011

013

015

017

019

021

023

027

033

510

001

003

005

006

007

009

011

015

017

019

021

023

025

027

028

029

031

033

035

037

039

041

045

047

051

053

055

059

003

007

009

013

State Name

County or CountyEquivalent Entity Name

Nevada

New Jersey

New Mexico

New York

Esmeralda County

Eureka County

Humboldt County

Lander County

Lincoln County

Lyon County

Mineral County

Nye County

Pershing County

White Pine County

Carson City

Atlantic County

Catron County

Chaves County

Cibola County

Colfax County

Curry County

De Baca County

Eddy County

Grant County

Guadalupe County

Harding County

Hidalgo County

Lea County

Lincoln County

Los Alamos County

Luna County

McKinley County

Mora County

Otero County

Quay County

Rio Arriba County

Roosevelt County

San Juan County

San Miguel County

Sierra County

Socorro County

Taos County

Union County

Allegany County

Broome County

Cattaraugus County

Chautauqua County

Bulletin No. 2024–26

1765

MSA or

non-MSA

Code

3200006

16180

12100

3500006

3500007

3500006

3500007

3500006

3500007

3500006

3500007

3500006

3500007

22140

3500006

3500007

3500006

3500007

3600004

13780

3600004

MSA or non-MSA Name

Nevada nonmetropolitan area

Carson City, NV

Atlantic City-Hammonton, NJ

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Farmington, NM

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Northern New Mexico nonmetropolitan area

Eastern New Mexico nonmetropolitan area

Southwest New York nonmetropolitan area

Binghamton, NY

Southwest New York nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

015

029

037

063

097

099

101

107

121

065

081

127

151

157

001

003

005

State Name

County or CountyEquivalent Entity Name

New York

North Carolina

Ohio

Chemung County

Erie County

Genesee County

Niagara County

Schuyler County

Seneca County

Steuben County

Tioga County

Wyoming County

Edgecombe County

Guilford County

Nash County

Randolph County

Rockingham County

Adams County

Allen County

Ashland County

MSA or

non-MSA

Code

21300

15380

3600004

15380

3600004

13780

3600004

40580

24660

40580

24660

3900004

30620

3900002

007

Ohio

Ashtabula County

3900002

009

013

019

027

029

Ohio

Athens County

Belmont County

Carroll County

Clinton County

Columbiana County

3900004

48540

15940

3900004

3900002

031

033

Ohio

Coshocton County

Crawford County

3900003

3900002

043

Ohio

Erie County

3900002

047

051

053

059

067

071

075

Ohio

Fayette County

Fulton County

Gallia County

Guernsey County

Harrison County

Highland County

Holmes County

3900004

45780

3900004

3900003

3900004

3900002

077

Ohio

Huron County

3900002

079

081

Ohio

Jackson County

Jefferson County

3900004

48260

June 24, 2024

1766

MSA or non-MSA Name

Elmira, NY

Buffalo-Cheektowaga-Niagara Falls, NY

Southwest New York nonmetropolitan area

Buffalo-Cheektowaga-Niagara Falls, NY

Southwest New York nonmetropolitan area

Binghamton, NY

Southwest New York nonmetropolitan area

Rocky Mount, NC

Greensboro-High Point, NC

Rocky Mount, NC

Greensboro-High Point, NC

Southern Ohio nonmetropolitan area

Lima, OH

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

Wheeling, WV-OH

Canton-Massillon, OH

Southern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Eastern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

Toledo, OH

Southern Ohio nonmetropolitan area

Eastern Ohio nonmetropolitan area

Southern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

Weirton-Steubenville, WV-OH

Bulletin No. 2024–26

State

FIPS

Code

County State Name

FIPS

Code

083

Ohio

County or CountyEquivalent Entity Name

Knox County

MSA or

non-MSA

Code

3900002

087

095

099

101

Ohio

Lawrence County

Lucas County

Mahoning County

Marion County

26580

45780

49660

3900002

105

111

115

119

121

123

Ohio

Meigs County

Monroe County

Morgan County

Muskingum County

Noble County

Ottawa County

3900004

3900003

3900002

131

133

139

141

143

Ohio

Pike County

Portage County

Richland County

Ross County

Sandusky County

3900004

10420

31900

3900004

3900002

145

147

Ohio

Scioto County

Seneca County

3900004

3900002

151

153

155

157

163

167

169

Ohio

Stark County

Summit County

Trumbull County

Tuscarawas County

Vinton County

Washington County

Wayne County

15940

10420

49660

3900003

3900004

3900003

3900002

173

175

Ohio

Wood County

Wyandot County

45780

3900002

005

013

019

023

029

031

033

049

061

063

Oklahoma

Atoka County

Bryan County

Carter County

Choctaw County

Coal County

Comanche County

Cotton County

Garvin County

Haskell County

Hughes County

4000004

30020

4000004

Bulletin No. 2024–26

1767

MSA or non-MSA Name

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Huntington-Ashland, WV-KY-OH

Toledo, OH

Youngstown-Warren-Boardman, OH-PA

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

Eastern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

Akron, OH

Mansfield, OH

Southern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Canton-Massillon, OH

Akron, OH

Youngstown-Warren-Boardman, OH-PA

Eastern Ohio nonmetropolitan area

Southern Ohio nonmetropolitan area

Eastern Ohio nonmetropolitan area

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Toledo, OH

North Northeastern Ohio nonmetropolitan

area (noncontiguous)

Southeast Oklahoma nonmetropolitan area

Lawton, OK

Southeast Oklahoma nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

069

077

085

089

095

099

121

123

125

127

133

029

009

015

021

023

031

033

035

039

047

049

053

057

059

061

063

065

067

069

073

079

083

085

087

097

105

107

109

111

113

115

117

June 24, 2024

State Name

County or CountyEquivalent Entity Name

Oklahoma

Oregon

Pennsylvania

Johnston County

Latimer County

Love County

McCurtain County

Marshall County

Murray County

Pittsburg County

Pontotoc County

Pottawatomie County

Pushmataha County

Seminole County

Jackson County

Bedford County

Bradford County

Cambria County

Cameron County

Clarion County

Clearfield County

Clinton County

Crawford County

Elk County

Erie County

Forest County

Fulton County

Greene County

Huntingdon County

Indiana County

Jefferson County

Juniata County

Lackawanna County

Lawrence County

Luzerne County

McKean County

Mercer County

Mifflin County

Northumberland County

Potter County

Schuylkill County

Snyder County

Somerset County

Sullivan County

Susquehanna County

Tioga County

1768

MSA or

non-MSA

Code

4000004

32780

4200003

4200002

27780

4200002

4200001

4200002

4200001

4200002

21500

4200001

4200003

4200001

4200003

4200001

4200002

4200003

42540

4200001

42540

4200002

49660

4200003

4200002

4200003

4200002

MSA or non-MSA Name

Southeast Oklahoma nonmetropolitan area

Medford, OR

Southern Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Johnstown, PA

Northern Pennsylvania nonmetropolitan area

Western Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Western Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Erie, PA

Western Pennsylvania nonmetropolitan area

Southern Pennsylvania nonmetropolitan area

Western Pennsylvania nonmetropolitan area

Southern Pennsylvania nonmetropolitan area

Western Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Southern Pennsylvania nonmetropolitan area

Scranton--Wilkes-Barre--Hazleton, PA

Western Pennsylvania nonmetropolitan area

Scranton--Wilkes-Barre--Hazleton, PA

Northern Pennsylvania nonmetropolitan area

Youngstown-Warren-Boardman, OH-PA

Southern Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Southern Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

119

121

123

127

131

025

State Name

County or CountyEquivalent Entity Name

Pennsylvania

Tennessee

Union County

Venango County

Warren County

Wayne County

Wyoming County

Claiborne County

MSA or

non-MSA

Code

4200003

4200001

4200002

42540

4700003

027

Tennessee

Clay County

4700003

035

Tennessee

Cumberland County

4700003

041

Tennessee

DeKalb County

4700003

049

Tennessee

Fentress County

4700003

067

Tennessee

Hancock County

4700003

087

Tennessee

Jackson County

4700003

133

Tennessee

Overton County

4700003

137

Tennessee

Pickett County

4700003

141

Tennessee

Putnam County

4700003

151

Tennessee

Scott County

4700003

177

Tennessee

Warren County

4700003

185

Tennessee

White County

4700003

001

Texas

Anderson County

4800002

005

Texas

Angelina County

4800003

007

009

013

015

019

025

Texas

Aransas County

Archer County

Atascosa County

Austin County

Bandera County

Bee County

18580

48660

41700

26420

41700

4800006

029

031

Texas

Bexar County

Blanco County

41700

4800004

Bulletin No. 2024–26

1769

MSA or non-MSA Name

Southern Pennsylvania nonmetropolitan area

Western Pennsylvania nonmetropolitan area

Northern Pennsylvania nonmetropolitan area

Scranton--Wilkes-Barre--Hazleton, PA

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Central Tennessee nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

Corpus Christi, TX

Wichita Falls, TX

San Antonio-New Braunfels, TX

Houston-The Woodlands-Sugar Land, TX

San Antonio-New Braunfels, TX

Coastal Plains Region of Texas

nonmetropolitan area

San Antonio-New Braunfels, TX

Hill Country Region of Texas

nonmetropolitan area

June 24, 2024

State

FIPS

Code

County State Name

FIPS

Code

035

Texas

County or CountyEquivalent Entity Name

Bosque County

MSA or

non-MSA

Code

4800004

037

039

047

Texas

Bowie County

Brazoria County

Brooks County

45500

26420

4800006

049

Texas

Brown County

4800004

053

Texas

Burnet County

4800004

057

Texas

Calhoun County

4800006

063

Texas

Camp County

4800002

067

Texas

Cass County

4800002

071

073

Texas

Chambers County

Cherokee County

26420

4800002

077

081

Texas

Clay County

Coke County

48660

4800004

083

Texas

Coleman County

4800004

085

089

Texas

Collin County

Colorado County

19100

4800006

091

093

Texas

Comal County

Comanche County

41700

4800002

095

Texas

Concho County

4800004

097

Texas

Cooke County

4800002

113

119

Texas

Dallas County

Delta County

19100

4800002

121

123

Texas

Denton County

DeWitt County

19100

4800006

127

131

Texas

Dimmit County

Duval County

4800005

4800006

133

Texas

Eastland County

4800002

137

Texas

Edwards County

4800005

June 24, 2024

1770

MSA or non-MSA Name

Hill Country Region of Texas

nonmetropolitan area

Texarkana, TX-AR

Houston-The Woodlands-Sugar Land, TX

Coastal Plains Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Houston-The Woodlands-Sugar Land, TX

North Texas Region of Texas nonmetropolitan

area

Wichita Falls, TX

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

Coastal Plains Region of Texas

nonmetropolitan area

San Antonio-New Braunfels, TX

North Texas Region of Texas nonmetropolitan

area

Hill Country Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Dallas-Fort Worth-Arlington, TX

North Texas Region of Texas nonmetropolitan

area

Dallas-Fort Worth-Arlington, TX

Coastal Plains Region of Texas

nonmetropolitan area

Border Region of Texas nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Border Region of Texas nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County

FIPS

Code

139

141

143

State Name

County or CountyEquivalent Entity Name

Texas

Ellis County

El Paso County

Erath County

MSA or

non-MSA

Code

19100

21340

4800002

145

147

Texas

Falls County

Fannin County

47380

4800002

149

Texas

Fayette County

4800004

157

159

Texas

Fort Bend County

Franklin County

26420

4800002

161

Texas

Freestone County

4800004

163

Texas

Frio County

4800004

167

171

Texas

Galveston County

Gillespie County

26420

4800004

175

177

Texas

Goliad County

Gonzales County

47020

4800006

181

183

185

Texas

Grayson County

Gregg County

Grimes County

43300

30980

4800004

187

193

Texas

Guadalupe County

Hamilton County

41700

4800004

199

201

203

Texas

Hardin County

Harris County

Harrison County

13140

26420

4800002

213

Texas

Henderson County

4800002

215

217

Texas

Hidalgo County

Hill County

32580

4800004

221

223

Texas

Hood County

Hopkins County

19100

4800002

225

Texas

Houston County

4800003

229

231

Texas

Hudspeth County

Hunt County

21340

19100

Bulletin No. 2024–26

1771

MSA or non-MSA Name

Dallas-Fort Worth-Arlington, TX

El Paso, TX

North Texas Region of Texas nonmetropolitan

area

Waco, TX

North Texas Region of Texas nonmetropolitan

area

Hill Country Region of Texas

nonmetropolitan area

Houston-The Woodlands-Sugar Land, TX

North Texas Region of Texas nonmetropolitan

area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Houston-The Woodlands-Sugar Land, TX

Hill Country Region of Texas

nonmetropolitan area

Victoria, TX

Coastal Plains Region of Texas

nonmetropolitan area

Sherman-Denison, TX

Longview, TX

Hill Country Region of Texas

nonmetropolitan area

San Antonio-New Braunfels, TX

Hill Country Region of Texas

nonmetropolitan area

Beaumont-Port Arthur, TX

Houston-The Woodlands-Sugar Land, TX

North Texas Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

McAllen-Edinburg-Mission, TX

Hill Country Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

North Texas Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

El Paso, TX

Dallas-Fort Worth-Arlington, TX

June 24, 2024

State

FIPS

Code

County State Name

FIPS

Code

237

Texas

County or CountyEquivalent Entity Name

Jack County

MSA or

non-MSA

Code

4800002

239

Texas

Jackson County

4800006

241

Texas

Jasper County

4800003

245

247

Texas

Jefferson County

Jim Hogg County

13140

4800006

249

Texas

Jim Wells County

4800006

251

255

Texas

Johnson County

Karnes County

19100

4800006

257

259

261

Texas

Kaufman County

Kendall County

Kenedy County

19100

41700

4800006

265

Texas

Kerr County

4800004

267

Texas

Kimble County

4800004

271

273

Texas

Kinney County

Kleberg County

4800005

4800006

277

Texas

Lamar County

4800002

283

285

Texas

La Salle County

Lavaca County

4800005

4800006

287

Texas

Lee County

4800004

289

Texas

Leon County

4800004

291

293

Texas

Liberty County

Limestone County

26420

4800004

297

Texas

Live Oak County

4800006

299

Texas

Llano County

4800004

307

Texas

McCulloch County

4800004

309

311

Texas

McLennan County

McMullen County

47380

4800006

June 24, 2024

1772

MSA or non-MSA Name

North Texas Region of Texas nonmetropolitan

area

Coastal Plains Region of Texas

nonmetropolitan area

Big Thicket Region of Texas nonmetropolitan

area

Beaumont-Port Arthur, TX

Coastal Plains Region of Texas

nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

Coastal Plains Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

San Antonio-New Braunfels, TX

Coastal Plains Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Border Region of Texas nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Border Region of Texas nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Houston-The Woodlands-Sugar Land, TX

Hill Country Region of Texas

nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Waco, TX

Coastal Plains Region of Texas

nonmetropolitan area

Bulletin No. 2024–26

State

FIPS

Code

County State Name

FIPS

Code

313

Texas

County or CountyEquivalent Entity Name

Madison County

MSA or

non-MSA

Code

4800004

315

Texas

Marion County

4800002

319

Texas

Mason County

4800004

321

Texas

Matagorda County

4800006

323

325

327

Texas

Maverick County

Medina County

Menard County

4800005

41700

4800004

331

Texas

Milam County

4800004

333

Texas

Mills County

4800004

337

Texas

Montague County

4800002

339

343

Texas

Montgomery County

Morris County

26420

4800002

347

Texas

Nacogdoches County

4800003

349

Texas

Navarro County

4800002

351

355

361

363

Texas

Newton County

Nueces County

Orange County

Palo Pinto County

13140

18580

13140

4800002

365

Texas

Panola County

4800002

367

373

Texas

Parker County

Polk County

19100

4800003

379

Texas

Rains County

4800002

385

387

Texas

Real County

Red River County

4800005

4800002

391

Texas

Refugio County

4800006

397

399

Texas

Rockwall County

Runnels County

19100

4800004

401

Texas

Rusk County

30980

Bulletin No. 2024–26

1773

MSA or non-MSA Name

Hill Country Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Hill Country Region of Texas

nonmetropolitan area

Coastal Plains Region of Texas

nonmetropolitan area

Border Region of Texas nonmetropolitan area

San Antonio-New Braunfels, TX

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Houston-The Woodlands-Sugar Land, TX

North Texas Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Beaumont-Port Arthur, TX

Corpus Christi, TX

Beaumont-Port Arthur, TX

North Texas Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Dallas-Fort Worth-Arlington, TX

Big Thicket Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Border Region of Texas nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Coastal Plains Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

Hill Country Region of Texas

nonmetropolitan area

Longview, TX

June 24, 2024

State

FIPS

Code

County State Name

FIPS

Code

403

Texas

County or CountyEquivalent Entity Name

Sabine County

MSA or

non-MSA

Code

4800003

405

Texas

San Augustine County

4800003

407

Texas

San Jacinto County

4800003

409

411

Texas

San Patricio County

San Saba County

18580

4800004

413

Texas

Schleicher County

4800004

419

Texas

Shelby County

4800003

423

425

427

Texas

Smith County

Somervell County

Starr County

46340

19100

4800006

429

Texas

Stephens County

4800002

431

Texas

Sterling County

4800004

435

Texas

Sutton County

4800004

439

449

Texas

Tarrant County

Titus County

19100

4800002

455

Texas

Trinity County

4800003

457

Texas

Tyler County

4800003

459

463

465

467

Texas

Upshur County

Uvalde County

Val Verde County

Van Zandt County

30980

4800005

4800002

469

471

Texas

Victoria County

Walker County

47020

4800004

473

477

Texas

Waller County

Washington County

26420

4800004

479

481

Texas

Webb County

Wharton County

29700

4800006

485

Texas

Wichita County

48660

June 24, 2024

1774

MSA or non-MSA Name

Big Thicket Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

Corpus Christi, TX

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Big Thicket Region of Texas nonmetropolitan

area

Tyler, TX

Dallas-Fort Worth-Arlington, TX

Coastal Plains Region of Texas

nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Hill Country Region of Texas

nonmetropolitan area

Hill Country Region of Texas

nonmetropolitan area

Dallas-Fort Worth-Arlington, TX

North Texas Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

Big Thicket Region of Texas nonmetropolitan

area

Longview, TX

Border Region of Texas nonmetropolitan area

North Texas Region of Texas nonmetropolitan

area

Victoria, TX

Hill Country Region of Texas

nonmetropolitan area

Houston-The Woodlands-Sugar Land, TX

Hill Country Region of Texas

nonmetropolitan area

Laredo, TX

Coastal Plains Region of Texas

nonmetropolitan area

Wichita Falls, TX

Bulletin No. 2024–26

State

FIPS

Code

County State Name

FIPS

Code

489

Texas

County or CountyEquivalent Entity Name

Willacy County

MSA or

non-MSA

Code

4800006

493

497

499

Texas

Wilson County

Wise County

Wood County

41700

19100

4800002

503

Texas

Young County

4800002

505

Texas

Zapata County

4800006

507

021

027

035

051

077

089

105

141

167

173

185

195

197

640

690

720

005

015

021

057

073

001

005

007

009

011

013

015

017

019

021

023

Texas

Virginia

Washington

West Virginia

Zavala County

Bland County

Buchanan County

Carroll County

Dickenson County

Grayson County

Henry County

Lee County

Patrick County

Russell County

Smyth County

Tazewell County

Wise County

Wythe County

Galax city

Martinsville city

Norton city

Benton County

Cowlitz County

Franklin County

Skagit County

Whatcom County

Barbour County

Boone County

Braxton County

Brooke County

Cabell County

Calhoun County

Clay County

Doddridge County

Fayette County

Gilmer County

Grant County

4800005

5100001

28420

31020

28420

34580

13380

5400002

16620

5400002

48260

26580

5400002

16620

5400002

13220

5400002

Bulletin No. 2024–26

1775

MSA or non-MSA Name

Coastal Plains Region of Texas

nonmetropolitan area

San Antonio-New Braunfels, TX

Dallas-Fort Worth-Arlington, TX

North Texas Region of Texas nonmetropolitan

area

North Texas Region of Texas nonmetropolitan

area

Coastal Plains Region of Texas

nonmetropolitan area

Border Region of Texas nonmetropolitan area

Southwest Virginia nonmetropolitan area

Kennewick-Richland, WA

Longview, WA

Kennewick-Richland, WA

Mount Vernon-Anacortes, WA

Bellingham, WA

Northern West Virginia nonmetropolitan area

Charleston, WV

Northern West Virginia nonmetropolitan area

Weirton-Steubenville, WV-OH

Huntington-Ashland, WV-KY-OH

Northern West Virginia nonmetropolitan area

Charleston, WV

Northern West Virginia nonmetropolitan area

Beckley, WV

Northern West Virginia nonmetropolitan area

June 24, 2024

State

FIPS

Code

County

FIPS

Code

025

029

031

033

035

039

041

043

045

047

049

051

053

055

059

063

065

067

069

071

073

075

079

081

083

085

087

089

091

093

095

097

099

101

103

105

107

109

059

015

057

109

June 24, 2024

State Name

County or CountyEquivalent Entity Name

West Virginia

Wisconsin

Puerto Rico

Greenbrier County

Hancock County

Hardy County

Harrison County

Jackson County

Kanawha County

Lewis County

Lincoln County

Logan County

McDowell County

Marion County

Marshall County

Mason County

Mercer County

Mingo County

Monroe County

Morgan County

Nicholas County

Ohio County

Pendleton County

Pleasants County

Pocahontas County

Putnam County

Raleigh County

Randolph County

Ritchie County

Roane County

Summers County

Taylor County

Tucker County

Tyler County

Upshur County

Wayne County

Webster County

Wetzel County

Wirt County

Wood County

Wyoming County

Kenosha County

Arroyo Municipio

Guayama Municipio

Patillas Municipio

1776

MSA or

non-MSA

Code

5400001

48260

5400002

16620

5400002

26580

5400001

5400002

48540

5400002

5400001

5400002

5400001

48540

5400002

5400001

26580

13220

5400002

5400001

5400002

26580

5400001

5400002

37620

5400001

16980

25020

MSA or non-MSA Name

Southern West Virginia nonmetropolitan area

Weirton-Steubenville, WV-OH

Northern West Virginia nonmetropolitan area

Charleston, WV

Northern West Virginia nonmetropolitan area

Huntington-Ashland, WV-KY-OH

Southern West Virginia nonmetropolitan area

Northern West Virginia nonmetropolitan area

Wheeling, WV-OH

Northern West Virginia nonmetropolitan area

Southern West Virginia nonmetropolitan area

Northern West Virginia nonmetropolitan area

Southern West Virginia nonmetropolitan area

Wheeling, WV-OH

Northern West Virginia nonmetropolitan area

Southern West Virginia nonmetropolitan area

Huntington-Ashland, WV-KY-OH

Beckley, WV

Northern West Virginia nonmetropolitan area

Southern West Virginia nonmetropolitan area

Northern West Virginia nonmetropolitan area

Huntington-Ashland, WV-KY-OH

Southern West Virginia nonmetropolitan area

Northern West Virginia nonmetropolitan area

Parkersburg-Vienna, WV

Southern West Virginia nonmetropolitan area

Chicago-Naperville-Elgin, IL-IN-WI

Guayama, PR

Bulletin No. 2024–26

Appendix 2: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had,

since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, that were not included in

Appendix C to IRS Notice 2023-29 or Appendix 3 to IRS Notice 2023-47. Closure and retirement data as of April 1, 2024.

State Name

County or County-Equivalent

Entity Name

2020 Census Tract

Number FIPS code

Tract Type

Alabama

Alaska

Colorado

Florida

Georgia

Illinois

DeKalb County

Randolph County

Fairbanks North Star Borough

Mesa County

Clay County

Putnam County

St. Johns County

Carroll County

Heard County

Champaign County

Coles County

Douglas County

Edgar County

01049960101

01049960301

01049960303

01049960401

01049960402

01049960500

01049960900

01049961100

01049961200

01049961400

01111000200

02090001501

02090001700

02090001902

02090980100

08077001302

08077001303

08077001402

08077001403

08077001404

08077001504

12019031500

12107950100

12107950202

12107950600

12107950700

12107951000

12109990100

13045910900

13045911202

13149970100

13149970200

13149970300

17019010800

17029000100

17041952000

17041952100

17041952400

17045070100

Directly adjoining

Mine closure

Directly adjoining

Generating unit retirement

Directly adjoining

Generating unit retirement

Directly adjoining

Generating unit retirement

Directly adjoining

Mine closure, Directly adjoining

Directly adjoining

Bulletin No. 2024–26

1777

June 24, 2024

State Name

County or County-Equivalent

Entity Name

2020 Census Tract

Number FIPS code

Tract Type

Illinois

Indiana

Kentucky

Minnesota

Edgar County

Fulton County

Knox County

Macoupin County

Montgomery County

Peoria County

Sangamon County

Vermilion County

Posey County

Vanderburgh County

Warrick County

Carter County

Greenup County

Laurel County

Lewis County

Whitley County

Sherburne County

17045070200

17057952800

17057953000

17095000100

17095000200

17095001200

17095001400

17095001600

17117956000

17117956100

17117956200

17117956300

17135957500

17143003800

17143003900

17143004000

17167003300

17167003400

17167003500

17183010600

17183010701

17183010900

17183011000

17183011100

18129040300

18163010404

18163010406

18163010502

18173030703

18173030707

18173030709

21043960200

21043960400

21089040700

21125971003

21135930100

21135930400

21235920100

27141030201

27141030202

27141030302

27141030406

27141030407

Directly adjoining

Mine closure

Directly adjoining

Mine closure

Directly adjoining

Mine closure, Directly adjoining

Directly adjoining

Mine closure

Directly adjoining

Mine closure

Directly adjoining

Generating unit retirement

June 24, 2024

1778

Bulletin No. 2024–26

State Name

County or County-Equivalent

Entity Name

2020 Census Tract

Number FIPS code

Tract Type

Minnesota

Ohio

Oklahoma

Pennsylvania

Tennessee

Texas

West Virginia

Sherburne County

Wright County

Meigs County

Mayes County

Rogers County

Wagoner County

Allegheny County

Fayette County

Juniata County

Northumberland County

Perry County

Snyder County

Washington County

Westmoreland County

Anderson County

Knox County

Bastrop County

Burleson County

Lee County

Jackson County

27141030408

27141030410

27171100203

27171100205

27171100300

39105964100

40097040300

40097040400

40097040501

40097040502

40131050501

40145030201

40145030300

42003010302

42003020100

42003020300

42003030500

42003040200

42003050100

42003050900

42003051100

42051260100

42051262300

42067070400

42097080700

42097082000

42097082100

42097082200

42099030100

42109070600

42125731000

42125751100

42129807700

47001020201

47001021303

47001021304

47093005908

47093006003

47093006103

48021950102

48051970202

48287000200

54035963200

Directly adjoining

Generating unit retirement

Directly adjoining

Mine closure

Directly adjoining

Generating unit retirement

Directly adjoining

Bulletin No. 2024–26

1779

June 24, 2024

State Name

County or County-Equivalent

Entity Name

2020 Census Tract

Number FIPS code

Tract Type

West Virginia

Wyoming

Jackson County

Marion County

Converse County

Natrona County

Platte County

54035963300

54049020100

54049020500

54049020800

56009956400

56009956500

56009956700

56025001401

56031959100

Directly adjoining

Mine closure

Directly adjoining

June 24, 2024

1780

Bulletin No. 2024–26

Section 45Z Clean

Fuel Production Credit;

Registration

Notice 2024-49

SECTION 1. PURPOSE

This notice provides guidance on the

registration requirements for the clean

fuel production credit determined under

§ 45Z of the Internal Revenue Code

(§ 45Z credit).1 A taxpayer must have a

signed registration letter from the Internal Revenue Service (IRS) dated on or

before January 1, 2025, for the taxpayer

to be eligible to claim the § 45Z credit for

production starting January 1, 2025. Thus,

taxpayers should apply for registration as

soon as possible to give the IRS sufficient

time to process registration applications.

See section 4.01(2) of this notice for additional information. The Department of the

Treasury (Treasury Department) and the

IRS intend to issue additional guidance on

other aspects of the § 45Z credit at a later

date.

SECTION 2. OVERVIEW AND

BACKGROUND OF THE § 45Z

CREDIT

.01 Section 45Z generally. Section

13704 of Public Law 117-169, 136 Stat.

1818 (August 16, 2022), commonly

known as the Inflation Reduction Act of

2022 (IRA), added § 45Z and amended

§§ 38(b) and 4101(a),2 enacting the § 45Z

credit for transportation fuel produced

in the United States by the taxpayer at a

qualified facility after December 31, 2024,

and sold by the taxpayer to an unrelated

person in a manner described in § 45Z(a)

(4) during the taxable year. For purposes

of § 38, the § 45Z credit is an amount

equal to the product of (A) the applicable

amount per gallon (or gallon equivalent)

with respect to any transportation fuel

which is produced by the taxpayer at a

qualified facility and sold in the manner

described in § 45Z(a)(4) during the taxable year and (B) the emissions factor for

such fuel as determined under § 45Z(b).

See § 45Z(a)(1).

.02 Applicable amounts, emissions

factors, emissions rates, and provisional

emissions rates. Section 45Z(a)(2) and (3)

provides the applicable amounts for transportation fuels. Section 45Z(b) generally

provides the rules for emissions factors

for transportation fuels used to calculate

the amount of the § 45Z credit. Section

45Z(b)(1)(A) provides the rules for calculating the emissions factor for a transportation fuel by using the emissions rate for

such fuel.

Section 45Z(b)(1)(B)(i) directs the

Secretary of the Treasury or her delegate

(Secretary), subject to § 45Z(b)(1)(B)(ii)

and (iii), to publish annually a table that

sets forth the emissions rate for similar

types and categories of transportation

fuels based on the amount of lifecycle

greenhouse gas emissions as described

in § 211(o)(1)(H) of the Clean Air Act

(CAA) (42 U.S.C. 7545(o)(1)(H)), as in

effect on August 16, 2022 (emissions rate

table).

Section 45Z(b)(1)(B)(ii) provides that

in the case of any transportation fuel that

is not a sustainable aviation fuel (non-SAF

transportation fuel), the lifecycle greenhouse gas emissions of such fuel is based

on the most recent determinations under

the Greenhouse gases, Regulated Emissions, and Energy use in Transportation

model developed by the Argonne National

Laboratory,3 or a successor model (as

determined by the Secretary).

Section 45Z(b)(1)(B)(iii) provides that

in the case of any transportation fuel that

is a sustainable aviation fuel (SAF), the

lifecycle greenhouse gas emissions of

such fuel is determined in accordance with

(I) the most recent Carbon Offsetting and

Reduction Scheme for International Aviation (CORSIA) which has been adopted

by the International Civil Aviation Organization with the agreement of the United

States, or (II) any similar methodology

which satisfies the criteria under § 211(o)

(1)(H) of the CAA, as in effect on August

16, 2022.

Section 45Z(b)(1)(D) provides that

in the case of any transportation fuel for

which an emissions rate has not been

established under § 45Z(b)(1)(B), a taxpayer producing such fuel may file a petition with the Secretary for determination

of the emissions rate with respect to such

fuel (provisional emissions rate). The

Treasury Department and the IRS will

provide guidance regarding the emissions

rate table and provisional emissions rate

petition procedures at a later time.

.03 Registration and unrelated party

certification requirements. Section 45Z(f)

(1) generally provides that only registered

production in the United States is taken

into account for the § 45Z credit. Section

45Z(f)(1)(B) provides that, for purposes

of § 45Z(f)(1), the term “United States”

includes any territory of the United States.

Section 45Z(f)(1)(A)(i) provides that

no § 45Z credit will be determined with

respect to any transportation fuel unless

the taxpayer (1) is registered as a producer

of clean fuel under § 4101 at the time of

production, and (2) in the case of any SAF,

provides (A) certification (in such form

and manner as the Secretary prescribes)

from an unrelated party demonstrating

compliance with any general requirements, supply chain traceability requirements, and information transmission

requirements established under the CORSIA described in § 45Z(b)(1)(B)(iii)(I), or

in the case of any methodology described

in § 45Z(b)(1)(B)(iii)(II), requirements

similar to the requirements described in

§ 45Z(f)(1)(A)(i)(II)(aa)(AA), and (B)

such other information with respect to

such fuel as the Secretary may require for

purposes of carrying out § 45Z.

The unrelated party certification

required under § 45Z(f)(1)(A)(i)(II)(aa) is

required as part of a claim for the § 45Z

credit for the production and sale of SAF.

The Treasury Department and the IRS

will provide guidance regarding unrelated

party certification for claims for the § 45Z

credit at a later time.

Unless otherwise specified, all references to “section” or “§” are references to sections of the Internal Revenue Code.

Under section 13704(c) of the IRA, these amendments apply to transportation fuel produced after December 31, 2024. See also footnote 4.

Section 45Z(b)(1)(B)(ii) refers to “the Greenhouse gases, Regulated Emissions, and Energy use in Transportation model developed by Argonne National Laboratory.” The name of that

model was changed to “Greenhouse gases, Regulated Emissions, and Energy use in Technologies,” and as of December 2023, it is generally referred to as “R&D GREET.”

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June 24, 2024

SECTION 3. DEFINITIONS

.01 In general. This section provides

definitions that apply for purposes of this

notice. Section 3.02 of this notice provides generally applicable definitions.

Section 3.03 of this notice provides definitions related to non-SAF transportation

fuels. Section 3.04 of this notice provides

definitions related to SAF.

.02 Generally applicable definitions.

(1) Applicable material. Section

45Z(d)(5)(B)(i) defines the term “applicable material” to mean (I) monoglycerides,

diglycerides, and triglycerides, (II) free

fatty acids, and (III) fatty acid esters.

(2) ASTM or ASTM International.

References in this notice to “ASTM” or

“ASTM International” are references to

specifications published by ASTM International (formerly ASTM). Additional

information about ASTM International is

available at https://www.astm.org.

(3) Biomass. Section 45Z(d)(5)(B)(ii)

gives the term “biomass” the same meaning given such term in § 45K(c)(3). Section 45K(c)(3) defines the term “biomass”

to mean any organic material other than

(A) oil and natural gas (or any product

thereof), and (B) coal (including lignite)

or any product thereof.

(4) CO2e. Section 45Z(d)(2) defines

the term “CO2e” to mean, with respect to

any greenhouse gas, the equivalent carbon

dioxide (as determined based on relative

global warming potential).

(5) Greenhouse gas. Section 45Z(d)(3)

gives the term “greenhouse gas” the same

meaning given that term under section

211(o)(1)(G) of the CAA, as in effect on

August 16, 2022.

(6) mmBTU. Section 45Z(d)(1) defines

the term “mmBTU” to mean 1,000,000

British thermal units.

(7) Qualified facility. Under § 45Z(d)

(4), the term “qualified facility” means a

facility used for the production of transportation fuels, and does not include any

facility for which one of the following

credits is allowed under § 38 for the taxable year: (i) the credit for production of

clean hydrogen under § 45V, (ii) the credit

determined under § 46 to the extent that

such credit is attributable to the energy

credit determined under § 48 with respect

to any specified clean hydrogen production facility for which an election is made

June 24, 2024

under § 48(a)(15), and (iii) the credit for

carbon oxide sequestration under § 45Q.

(8) Sale. Under § 45Z(a)(1)(A)(ii) and

(a)(4), a sale for purposes of the § 45Z

credit occurs when the transportation fuel

is sold by the taxpayer to an unrelated person (A) for use by such person in the production of a fuel mixture, (B) for use by

such person in a trade or business, or (C)

who sells such fuel at retail to another person and places such fuel in the fuel tank of

such other person.

(9) Transportation fuel. Section 45Z(d)

(5)(A) defines the term “transportation

fuel” to mean a fuel which (i) is suitable for

use in a highway vehicle or aircraft, (ii) has

an emissions rate which is not greater than

50 kilograms (kg) of CO2e per mmBTU,

and (iii) is not derived from co-processing an applicable material (or materials

derived from an applicable material) with

a feedstock which is not biomass. The term

“transportation fuel” includes non-SAF

transportation fuel and SAF.

.03 Definitions applicable to non-SAF

transportation fuels.

(1) Low-GHG biodiesel. The term

“low-GHG biodiesel” means the monoalkyl esters of long chain fatty acids that

meet the specifications of ASTM International D6751 and that have an emissions

rate that is not greater than 50 kg of CO2e

per mmBTU.

(2) Low-GHG butanol. The term “lowGHG butanol” means any mixture of

n-butyl, sec-butyl, and iso-butyl alcohols

that meets the specifications of ASTM

International D7862 and that has an emissions rate that is not greater than 50 kg of

CO2e per mmBTU.

(3) Low-GHG diesel fuel. The term

“low-GHG diesel fuel” means liquid fuel,

including renewable diesel, that meets

the specifications of ASTM International

D975 and that has an emissions rate that

is not greater than 50 kg of CO2e per

mmBTU.

(4) Low-GHG dimethyl ether. The

term “low-GHG dimethyl ether,” which

includes renewable dimethyl ether, means

a gaseous fuel that meets the specifications

of ASTM International D7901 and that

has an emissions rate that is not greater

than 50 kg of CO2e per mmBTU.

(5) Low-GHG ethanol. The term “lowGHG ethanol” means ethyl alcohol that

is a liquid fuel that meets the specifica-

1782

tions of ASTM International D4806 for

denatured fuel ethanol for blending with

gasolines and that has an emissions rate

that is not greater than 50 kg of CO2e per

mmBTU.

(6) Low-GHG gasoline. The term “lowGHG gasoline,” which includes renewable gasoline, means liquid fuel that meets

the specifications of ASTM International

D4814 and that has an emissions rate that is

not greater than 50 kg of CO2e per mmBTU.

(7) Low-GHG hydrogen. The term

“low-GHG hydrogen” means any gaseous or liquid fuel that meets the requirements of the Society of Automotive Engineers (SAE) J2719 standard and that has

an emissions rate that is not greater than

50 kg of CO2e per mmBTU. Information about SAE standards is available at

https://www.sae.org/standards.

(8) Low-GHG liquefied petroleum gas

(LPG). The term “low-GHG LPG,” which

includes low-GHG propane, means lowGHG liquefied gases that meet the specifications of ASTM International D1835

and that have an emissions rate that is not

greater than 50 kg of CO2e per mmBTU.

(9) Low-GHG methanol. The term

“low-GHG methanol” means a methyl

alcohol that is a liquid fuel that meets

the specifications of ASTM International

D5797 and that has an emissions rate

that is not greater than 50 kg of CO2e per

mmBTU.

(10) Low-GHG natural gas. The term

“low-GHG natural gas,” which includes

renewable natural gas, means compressed

or liquefied gas that meets the specifications of ASTM International D8080-21

and that has an emissions rate that is not

greater than 50 kg of CO2e per mmBTU.

.04 Definitions applicable to SAF.

(1) General definitions.

(a) SAF or sustainable aviation fuel.

Section 45Z(a)(3)(B) defines the term

“sustainable aviation fuel” to mean the

portion of liquid fuel that is not kerosene that is sold for use in an aircraft

and (i) meets the requirements of either

(I) ASTM International D7566 (further

defined in section 3.04(2)(a) of this notice

to mean the ASTM D7566 Annexes), or

(II) the Fischer Tropsch provisions of

ASTM D1655 Annex A1 (further defined

in section 3.04(2)(b) of this notice to

mean ASTM D1655 Annex A1 section

A1.2.2.2); and (ii) is not derived from

Bulletin No. 2024–26

palm fatty acid distillates or petroleum.

For purposes of the § 45Z credit, SAF is

a type of transportation fuel that must also

meet the requirements of § 45Z(d)(5)(A).

A liquid fuel that meets the specifications

of one of the ASTM D7566 Annexes or

meets the specifications of ASTM D1655

Annex A1, but does not meet the requirements of § 45Z(d)(5)(A), is not SAF and

is therefore ineligible for the § 45Z credit.

For purposes of the § 45Z credit, SAF

may be categorized as either (A) a liquid fuel that meets the specifications of

one of the ASTM D7566 Annexes (SAF

synthetic blending component), or (B)

a co-processed liquid fuel that was produced by co-processing petroleum with

synthesized hydrocarbons derived from

synthesis gas via the Fischer Tropsch process (FT hydrocarbons).

(b) SAF FT hydrocarbons. The term

“SAF FT hydrocarbons” means the FT

hydrocarbons that are derived from biomass, used to produce jet fuel described in

section A1.2.2.2 of ASTM D1655 Annex

A1, and not derived from palm fatty

acid distillates or petroleum. See section

3.04(2)(b) of this notice.

(2) Definitions related to ASTM International specifications for SAF.

(a) ASTM D7566 Annexes. The term

“ASTM D7566 Annexes” means any of

the annexes in ASTM D7566 that provide

the specifications for a pathway to create

a synthetic blending component that can

be blended with ASTM D1655 kerosene

(as defined in section 3.04(2)(c) of this

notice).

(b) ASTM D1655 Annex A1. The term

“ASTM D1655 Annex A1” means the

Fischer Tropsch provisions of ASTM

D1655 Annex A1 that are contained in

section A1.2.2.2, which provides a pathway for co-processing up to five percent

of FT hydrocarbons with petroleum to

make a liquid fuel that qualifies as jet fuel.

For purposes of this definition, the term

“petroleum” includes any conventionally

sourced hydrocarbons permitted under

ASTM D1655 Annex A1.

Liquid fuel produced under section

A1.2.2.1 does not qualify for the § 45Z

credit because section A1.2.2.1 defines a

pathway for producing a liquid fuel from

co-processing an applicable material (or

materials derived from an applicable material) with a feedstock that is not biomass

(for example, petroleum), which § 45Z(d)

(5)(A)(iii) excludes from the § 45Z credit.

See section 3.02 of this notice.

D1655 compliant SAF. The term “ASTM

D1655 kerosene” means petroleum-based

kerosene that meets the specifications

set forth in ASTM D1655 and does not

include liquid fuel co-processed with FT

hydrocarbons or the addition of a SAF

synthetic blending component.

The term “ASTM D1655 compliant

SAF” means ASTM D1655 kerosene

that has been blended with a SAF synthetic blending component described

in a specific ASTM D7566 Annex and

meets the batch specifications described

in ASTM D7566, Table 1. It also means

kerosene produced by co-processing SAF

FT hydrocarbons with petroleum under

ASTM D1655 Annex A1. Once the mixture meets those batch specifications or is

produced under ASTM D1655 Annex A1,

the mixture may be regarded as jet fuel

under ASTM D1655. ASTM D1655 compliant SAF is fully fungible with ASTM

D1655 kerosene.

The terms “ASTM D1655 kerosene”

and “ASTM D1655 compliant SAF” are

not ASTM designations, but rather are

used in this notice to distinguish between

two types of fuel (for federal tax purposes)

that qualify as jet fuel under the ASTM

D1655 specifications for jet fuel.

(d) ASTM International D7566. The

term “ASTM International D7566” means

the batch specifications set forth under

ASTM D7566, Table 1, which includes

the blending requirements for each synthetic blending component and the overall specifications and requirements for the

blended mixture to be regarded as ASTM

D1655 compliant SAF. Blending percent-

age requirements for various synthetic

blending components with ASTM D1655

kerosene are listed in section 6 of ASTM

D7566 and range from 10 to 50 percent.

SECTION 4. REGISTRATION AS A

PRODUCER OF CLEAN FUEL

.01 Registration generally.

(1) Statutory registration requirement.

Section 45Z(f)(1)(A)(i)(1) provides that

no clean fuel production credit can be

determined under § 45Z(a) with respect to

any transportation fuel unless the taxpayer

is registered as a producer of clean fuel

under § 4101 at the time of production.4

See § 48.4101-1 of the Manufacturers and

Retailers Excise Tax Regulations for rules

relating to registration under § 4101.5

(2) Registration letter; timing of applications for registration. A person is registered for purposes of § 45Z(f)(1)(A)(i)

(1) only if the IRS has issued a registration letter to the person and the registration has not been revoked or suspended.

To be eligible to claim the § 45Z credit

for production starting January 1, 2025, a

taxpayer must have a signed registration

letter dated on or before January 1, 2025.

For example, if a taxpayer receives a letter of registration dated June 30, 2025, the

taxpayer cannot claim the § 45Z credit for

any transportation fuel produced and sold

by the taxpayer before June 30, 2025, even

if all other statutory requirements for the

§ 45Z credit are satisfied prior to that date.

That taxpayer can only claim the § 45Z

credit for transportation fuel produced and

sold on or after June 30, 2025.

Given the requirement that a taxpayer

must be registered at the time of production to claim the § 45Z credit, taxpayers

are encouraged to apply for registration as

soon as possible to give the IRS sufficient

time to process registration applications

for the § 45Z credit. The IRS intends to

process completed applications for registration received by July 15, 2024, such

that an eligible taxpayer can receive its

letter of registration by January 1, 2025.

Section 45Z(f)(1)(A)(i)(I) provides that “[n]o clean fuel production credit shall be determined under [§ 45Z](a) with respect to any transportation fuel unless the taxpayer is registered as a

producer of clean fuel under § 4101 at the time of production,…”. Section 13704(b)(5) of the IRA provided that for transportation fuel produced after December 31, 2024, “Section 4101(a)

(1), as amended by the preceding provisions of this Act, is amended by inserting the phrase ‘every person producing a fuel eligible for the clean fuel production credit (pursuant to section

45Z)’ after ‘section 6426(k)(3)).’” However, § 4101(a)(1) does not reference § 6426(k)(3). The Office of Law Revision Counsel of the U.S. House of Representatives, whose functions include

preparing and publishing periodically a new edition of the United States Code, executed the provision by making the insertion after "section 40B)," to reflect the probable intent of Congress.

The Treasury Department and the IRS intend to update the regulations under § 4101 to reflect the registration requirement in § 45Z(f)(1)(A)(i)(I).

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June 24, 2024

The IRS intends to quickly process applications received after July 15, 2024, but

cautions that a taxpayer that applies for

registration after that date is less likely to

receive its registration by January 1, 2025.

In no event can the IRS guarantee that any

application for registration will be processed by a certain date.

(3) Effect of registration letter. Registration is one of the requirements for a

taxpayer to be eligible to claim the § 45Z

credit. The taxpayer and the fuel(s) that

the taxpayer produces must also meet the

other § 45Z requirements for the taxpayer

to be eligible to claim the § 45Z credit. A

registration letter is not a determination

by the IRS that the registrant may claim

the § 45Z credit. For example, a registration for Activity Letter “CN” issued

to a taxpayer producing biodiesel is not

a determination that the biodiesel meets

the definition of transportation fuel under

§ 45Z(d)(5) or that the facility where the

taxpayer produces such biodiesel meets

the definition of a qualified facility under

§ 45Z(d)(4).

(4) Procedures and information

for registering generally. Application

for registration is made on Form 637,

“Application for Registration (for Certain

Excise Tax Activities),” under Activity

Letter “CN” (for a producer of non-SAF

transportation fuel), or Activity Letter

“CA” (for a producer of SAF), or both,

in accordance with the instructions for

that form. The IRS is revising Form 637

to add Activity Letters “CN” and “CA.”

An applicant may apply for registration

under more than one Activity Letter on a

single Form 637.

Until the revised Form 637 is released,

applicants may use the current Form 637

by writing in Activity Letter “CN” or

Activity Letter “CA,” or both, as applicable, and providing the corresponding

information required by section 4.02 and

4.03 of this notice.

(5) Transportation fuel; feedstocks;

co-processor registration. The information in this section 4.01(5) and Appendix

A is provided solely for purposes of applications for registration and is not determinative of whether a fuel is transportation

fuel. Qualification of a fuel as transportation fuel depends on the specific facts and

circumstances, including the emissions

rate of such fuel.

June 24, 2024

(A) Non-SAF transportation fuel.

In consultation with the Department of

Energy (DOE), the Treasury Department

and the IRS anticipate that low-GHG

biodiesel, low-GHG butanol, low-GHG

diesel fuel, low-GHG dimethyl ether,

low-GHG ethanol, low-GHG gasoline,

low-GHG hydrogen, low-GHG LPG, lowGHG methanol, and low-GHG natural gas

may qualify as non-SAF transportation

fuel taking into consideration the emissions rate threshold in § 45Z(d)(5)(A)(ii).

See section 3.03 of this notice for definitions of these types of fuel. Most fuels

derived from palm fatty acid distillates,

petroleum, natural gas, and coal (including lignite) are not expected to qualify as

non-SAF transportation fuel based on the

§ 45Z(d)(5)(A)(ii) emissions rate threshold. A producer of non-SAF transportation fuel not defined in section 3.03 of

this notice should submit an application

for registration if such producer anticipates such fuel to be eligible for the § 45Z

credit.

(B) Co-processed SAF. For SAF produced by co-processing petroleum with

SAF FT hydrocarbons, the co-processor

is the party that applies for registration

under this notice.

Department and the IRS, in consultation

with the DOE, have identified the feedstocks and feedstock types associated with

the varieties of fuel that may qualify as

transportation fuel. The Treasury Department and the IRS may provide guidance

at a later time about additional fuels (and

the feedstocks for such fuels) that may be

eligible for the § 45Z credit.

.02 Registration procedure and requirements for producers of non-SAF transportation fuel eligible for the § 45Z credit.

(1) Procedure for registering. Until the

revised Form 637 is released, applicants

producing non-SAF transportation fuel

eligible for the § 45Z credit may use the

current Form 637 by writing in Activity

Letter “CN” and providing the following

information:

(A) Each type of non-SAF transportation fuel and the annual volume of each

type of non-SAF transportation fuel the

applicant produces. If a type of non-SAF

transportation fuel the applicant produces

1784

is not described in section 4.01(5)(A) of

this notice, state “Other” and provide a

description of the fuel;

(B) The feedstock(s) and country of

origin of each feedstock used to produce

each type of non-SAF transportation fuel

the applicant produces;

the applicant’s production facilities;

(D) Each production facility’s annual

fuel production capacity, and whether the

applicant’s production facilities are operational and currently producing volumes of

non-SAF transportation fuel;

(E) The names and addresses of any

person(s) acting for the applicant as an

agent or broker in buying, selling, or transporting any non-SAF transportation fuel;

(F) The business entities to which the

applicant sells non-SAF transportation

fuel;

(G) The business entities from or with

which the applicant buys, trades, transfers, or exchanges any non-SAF transportation fuel;

(H) The annual volume of non-SAF

transportation fuel the applicant buys,

sells, trades, transfers, or exchanges; and

(I) A statement indicating under which

ASTM standard(s), SAE standard(s), or

both, the applicant produces non-SAF

transportation fuel.

(2) Requirements. The IRS will register an applicant with Activity Letter

“CN” only if the IRS (A) concludes that

the applicant is engaged as a producer of

non-SAF transportation fuel that may be

eligible for the § 45Z credit, or is likely

to become so engaged within a reasonable

time after being registered; and (B) is satisfied with the filing, deposit, payment,

reporting, and claim history for all federal

taxes of the applicant and any related person (as defined in § 48.4101-1(b)(5)).

.03 Registration procedure and

requirements for producers of SAF eligible for the § 45Z credit.

(1) Procedure for registering. Until the

revised Form 637 is released, applicants

producing SAF eligible for the § 45Z

credit may use the current Form 637 by

writing in Activity Letter “CA” and providing the following information:

(A) A statement indicating whether the

applicant produces SAF under an ASTM

D7566 Annex or ASTM D1655 Annex

A1, and if applicable, the specific ASTM

Bulletin No. 2024–26

D7566 Annex under which the SAF synthetic blending component is produced;

(B) The feedstock(s) and country of

origin of each feedstock used to produce

the SAF the applicant produces;

applicant produces;

(D) The location(s) and a description of

the applicant’s production facilities;

(E) Each production facility’s annual

fuel production capacity, and whether the

applicant’s production facilities are operational and currently producing volumes

of SAF;

(F) The names and addresses of any

person(s) acting for the applicant as an

agent or broker in buying, selling, or

transporting any SAF;

(G) The business entities to which the

applicant sells SAF;

(H) The business entities from or with

which the applicant buys, trades, transfers, or exchanges any SAF; and

(I) The annual volume of SAF the

applicant buys, sells, trades, transfers, or

exchanges.

(2) Requirements. The IRS will register an applicant with Activity Letter “CA”

only if the IRS (A) concludes that the

applicant is engaged as a producer of SAF

that may be eligible for the § 45Z credit,

or is likely to become so engaged within

a reasonable time after becoming registered; and (B) is satisfied with the filing,

deposit, payment, reporting, and claim

history for all federal taxes of the applicant and any related person (as defined in

§ 48.4101-1(b)(5)).

SECTION 5. INFORMATION ABOUT

OTHER FUEL REGISTRATIONS

Section 4101(a)(1) requires that every

person required to be registered with

respect to the tax imposed by § 4041(a) or

4081, every person producing or importing biodiesel (as defined in § 40A(d)(1)

including agri-biodiesel and renewable

diesel) or alcohol (as defined in § 6426(b)

(4)(A)), every person producing or importing sustainable aviation fuel (as defined

in § 40B), and every person producing

second generation biofuel (as defined in

§ 40(b)(6)(E)), register under § 4101.

Section 4081(a)(1) imposes an excise

tax on certain removals, entries, and sales

of taxable fuel. Section 4083(a) defines

taxable fuel as gasoline, diesel fuel, and

kerosene. Section 4041(a) imposes an

excise tax on certain sales and uses of diesel fuel and kerosene.

Depending on the type of transportation fuel being produced and sold, a person producing fuel eligible for the § 45Z

credit may have additional registration

obligations under § 4101 and § 48.4101-1

and thus may be required to be registered

under other activity letters (in addition

to Activity Letters “CN” and/or “CA”),

including the following:

(A) Activity Letter “SA” (producers or

importers of sustainable aviation fuel as

defined in § 40B);

(B) Activity Letter “S” (enterer, position holder, refiner, terminal operator,

or throughputter of gasoline, diesel fuel

(including a diesel-water fuel emulsion),

or kerosene, or industrial user of gasoline);

gasoline, diesel fuel (including a diesel-water fuel emulsion) or kerosene,

producing a taxable fuel outside the bulk

transfer/terminal system, including blenders of alcohol fuel mixtures, alternative

fuel mixtures, biodiesel mixtures, and

renewable diesel mixtures);

(D) Activity Letter “AB” (producers

and importers of agri-biodiesel);

(E) Activity Letter “AF” (producers

and importers of alcohol);

(F) Activity Letter “NB” (producers

and importers of biodiesel (other than

agri-biodiesel) and renewable diesel); and

(G) Activity Letter “SB” (producers of

second generation biofuel).

If a person is producing SAF eligible

for the § 45Z credit and that SAF also

meets the definition of sustainable aviation fuel under § 40B, such person must

also be registered under Activity Letter

“SA”.6

For additional guidance for fuel registrations, see Notice 2023-6 (guidance

on sustainable aviation fuel credits under

§§ 40B and 6426(k)), Notice 2008-110,

2008-51 I.R.B. 1298 (guidance on biodiesel and registration for the cellulosic

biofuel producer credit),7 and Notice

2005-4, 2005-2 I.R.B. 289 (guidance on

alcohol and biodiesel fuel tax credits and

payments), as modified by Notice 200562, 2005-35 I.R.B. 443 (guidance for

certain biodiesel issues not addressed in

Notice 2005-4).

SECTION 6. PAPERWORK

REDUCTION ACT

Section 4 of this notice sets forth collections of information to be provided

to the IRS with Form 637. The collections of information will be reflected in

the submission to the Office of Management and Budget (OMB) for review

in accordance with the Paperwork

Reduction Act (44 U.S.C. 3507(c)) that

is associated with Form 637 (OMB

control number 1545-1835). The revisions to Form 637 and the new activity

letters to be submitted with Form 637,

outlined in section 4 of this notice, will

be submitted to OMB for review and

approval under the PRA procedures

within 5 CFR 1320.10. An agency may

not conduct or sponsor, and a person is

not required to respond to, a collection

of information unless the collection of

information displays a valid OMB control number.

SECTION 7. DRAFTING

INFORMATION

The principal authors of this notice are

Camille Edwards Bennehoff and Jennifer

Golden of the Office of Associate Chief

Counsel (Passthroughs & Special Industries). For questions regarding this notice,

contact Ms. Edwards Bennehoff or Ms.

Golden at (202) 317-6855 (not a toll-free

number).

Sections 40B(d) and 45Z(a)(3)(B) define SAF in nearly identical terms. However, the formulas used to qualify for and calculate the respective credits according to emissions are different.

See Notice 2023-6, 2023-2 I.R.B. 328, Notice 2024-6, 2024-2 I.R.B. 348, and Notice 2024-37, 2024-21 I.R.B. 1191, for additional information regarding § 40B.

Section 404 of the American Taxpayer Relief Act of 2012, Public Law 112-240, 126 Stat. 2313 (January 2, 2013), modified and extended what was previously known as the cellulosic biofuel

producer credit of § 40(b)(6), replacing the term “cellulosic biofuel” with “second generation biofuel” and expanding the list of qualifying feedstocks to include algae.

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June 24, 2024

Appendix A – Table of Feedstocks* Used to Make Fuels that May Be Eligible for the § 45Z Credit

Appendix A identifies primary feedstocks used to make transportation fuels that may be eligible for the § 45Z credit for purposes of applications for registration. Producers should list the

feedstock(s) that are sourced from one or more separate entities or facilities as the main input(s) to their fuel production process. For example, an alcohol-to-jet (ATJ) producer that imports

ethanol from one or more separate ethanol production facilities may list ethanol as the feedstock, whereas an integrated ATJ facility with on-site ethanol production should list the feedstock

used to produce the ethanol. Renewable natural gas (RNG) producers with on-site anaerobic digestion should list the inputs to the digester (for example, manure or food waste) as feedstocks,

whereas RNG producers that import biogas from a separate site should list biogas as the feedstock.

For purposes of Appendix A, “dedicated” means woody biomass grown for the purpose of being harvested for biofuel production.

Feedstock Type

Agricultural Residue

Algae

Biogas

Biomass Energy Crop

CO2

Feedstock

Barley straw

Corn stover

Cotton field residues

Oats straw

Orchard or vineyard residues

Rice straw

Sorghum stubble

Sugarcane bagasse

Wheat straw

Other agricultural residues

Algal oil

Dairy/swine digester gas

High solid anaerobic digester gas

Landfill gas

Waste gases

Other biomethane

Biomass sorghum

Energy cane

Miscanthus

Switchgrass

Other biomass energy crop

CO2 co-produced with hydrogen

CO2

CO2 from biogas upgrading

CO2 from calcination of inorganic

materials in cement production

CO2 from direct air capture

CO2 from ethanol fermentation

CO2 from ore oxidation in iron and

steel production

Post-combustion captured biogenic

Includes only CO2 captured from combustion of bioCO2

based materials (for example, biomass, biogas)

Post-combustion captured fossil CO2 Includes only CO2 captured from combustion of

fossil fuels

Other CO2 source

Corn grain

Applicable for SAF only

Sugarcane

Applicable for SAF only

Other sugar crop

Applicable for SAF only

Other grain crop

Applicable for SAF only

CO2

Ethanol

June 24, 2024

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Additional Information

Includes CO2 co-produced with hydrogen produced

for use in the Haber-Bosch process

Includes CO2 from landfill gas upgrading

Bulletin No. 2024–26

Feedstock Type

Ethanol

Fats, Oils, and Greases

Industrial Byproduct

Mixed Organic Waste

Natural Gas

Oilseed

Feedstock

Other feedstocks

Other fats, oils, or greases

Tall oil

Used cooking oil

Tallow

Black liquor

Corn kernel fiber

Distillers corn oil

Distillers sorghum oil

Milling residues

Nut hulls or shells

Other byproduct

Other food or beverage manufacturing wastes

Corn grain

Sugarcane

Other feedstocks

Other grain crop

Other sugar crop

Manure, beef

Manure, dairy

Manure, swine

Construction, demolition, or other

urban wood waste

Mixed non-residential food waste

Mixed residential food waste

Municipal solid waste

Paper and paperboard

Wastewater treatment sludge

Yard waste

Other mixed organic waste

Natural gas

Renewable natural gas

Jatropha oil

Palm oil

Oilseed

Other Alcohols

Rapeseed/canola oil

Soybean oil

Other oilseed

Corn grain

Sugarcane

Other feedstocks

Other grain crop

Other sugar crop

Isobutanol

Manure

Mixed Organic Waste

Bulletin No. 2024–26

Additional Information

Applicable for SAF only

This includes brewery, winery, and distillery waste,

including spent grain

Applicable for SAF only

Potentially eligible feedstock for non-SAF transportation fuel. SAF derived from palm fatty acid

distillates is explicitly prohibited

Applicable for SAF only

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June 24, 2024

Feedstock Type

Second or Intermediate Crop

Starch Crop

Sugar Crop

Woody Biomass

Feedstock

Camelina

Carinata

Corn safrina

Other second or intermediate crop

Pennycress

Barley

Corn grain

Grain sorghum

Wheat

Other starch crop

Sugarbeet

Sugarcane

Sweet sorghum

Other sugar crop

Forest slash

Pre-commercial thinnings

Woody Biomass

Dedicated short-rotation poplar**

Dedicated short-rotation willow**

Dedicated pine**

Dedicated short-rotation eucalyptus**

Other dedicated woody biomass**

Other woody biomass residues

A feedstock used to produce a fuel

eligible for the § 45Z credit which is

not listed in this table

Woody Biomass

Other

June 24, 2024

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Additional Information

On your Form 637, state “Other” and provide a

description of the feedstock

Bulletin No. 2024–26

Superfund Tax on Chemical

Substances; Modification to

List of Taxable Substances;

Notice of Determination for

Polyoxymethylene

Notice 2024-50

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Notice of Determination.

SUMMARY: This notice of determination announces that the list of taxable

substances is modified to include polyoxymethylene.

EFFECTIVE DATES: The effective

date of this modification for tax purposes

is October 1, 2024. The effective date of

this modification for purposes of refund

claims under section 4662(e) of the Internal Revenue Code (Code) is July 1, 2022.

FOR FURTHER INFORMATION

CONTACT: Camille Edwards Bennehoff

at (202) 317-6855 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

Section 4671(a) of the Code imposes

an excise tax on the sale or use of a taxable substance by the importer thereof.

Section 4672(a)(1) of the Code defines the

term taxable substance as any substance

which, at the time of sale or use by the

importer, is listed as a taxable substance

by the Secretary of the Treasury or her

delegate (Secretary) on the list of taxable

substances under section 4672(a) (List).

Under section 4672(a)(2), the importer

or exporter of any substance may request

that the Secretary determine whether such

substance should be added to the List as

a taxable substance or should be removed

from the List. Under section 4672(a)(2)

(B) and (b)(2), the Secretary is authorized

to add a substance to the List if the Secretary determines that any taxable chemicals that are listed in section 4661(b) of

the Code constitute more than 20 percent

of the weight, or more than 20 percent of

Bulletin No. 2024–26

the value, of the materials used to produce

such substance. Section 4672(a)(4) authorizes the Secretary to remove a substance

from the List only if such substance meets

neither the weight nor the value test of section 4672(a)(2)(B). Under section 4672(a)

(2)(B) and (a)(4), the Secretary’s determination to modify the List is made based

on the substance’s predominant method of

production.

Rev. Proc. 2022-26 (2022-29 I.R.B.

90), as modified by Rev. Proc. 202320 (2023-15 I.R.B. 636), provides the

exclusive process by which an importer,

exporter, or interested person may request

a determination that a particular substance

be added to or removed from the List.

Section 4671(b)(3) authorizes the Secretary to prescribe a tax rate for taxable

substances in lieu of the tax rate specified

in section 4671(b)(2). The tax rate prescribed by the Secretary for a substance

added to the List is calculated by multiplying the conversion factor for each taxable

chemical used in the production of the

substance by the corresponding tax rate

for such taxable chemical under section

4661(b). Conversion factors are determined on the basis of the predominant

method of production of the substance.

See sections 8 and 10.04(8) of Rev. Proc.

2022-26. Importers are not required to use

the prescribed tax rate for a taxable substance and may calculate their own rate

under section 4671(b)(1).

Request to Add Polyoxymethylene to

the List

Celanese Ltd. (Petitioner) is an

exporter of polyoxymethylene. Petitioner

submitted a petition to the IRS in accordance with Rev. Proc. 2022-26 requesting

a determination under section 4672(a)

(2) to add polyoxymethylene to the List.

According to the petition, the taxable

chemical methane constitutes 50.08 percent, by weight, of the materials used to

produce polyoxymethylene.

Explanation of Determination

The Secretary’s determination with

regard to polyoxymethylene is in paragraph (a) of the “Modification to the List

of Taxable Substances” section of this

notice. The Secretary made the determina-

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tion to add polyoxymethylene to the List

in accordance with the requirements of

section 4672(a)(2) and (4), and pursuant

to the procedures set forth in Rev. Proc.

2022-26, as modified by Rev. Proc. 202320.

The tax rate for polyoxymethylene, as

prescribed by the Secretary, is provided in

paragraph (a)(6) of the “Modification to

the List of Taxable Substances” section of

this notice.

Classification numbers for polyoxymethylene are provided in paragraph (b) of the “Modification to the

List of Taxable Substances” section of

this notice. The classification numbers

provided with respect to polyoxymethylene are not part of the determination of

whether polyoxymethylene is added to

the List and do not impact whether polyoxymethylene is a taxable substance.

The classification numbers are provided

solely as a matter of convenience, and

taxpayers may not rely on them. The

classification numbers may c

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